46A4.17
| (a) | Numbered Certificate of Origin Form A have been printed in accordance with Annex III to the Decision and are available from the South African Revenue Service at the offices of Controllers specified in paragraphs (a) and (b) of item 200.03 of the Schedule to the Rules on application by any exporter who wishes to export originating products to the Republic of Turkey. |
(b)
| (i) | All forms received must be accounted for and mutilated, spoilt or cancelled forms must be returned to the nearest Controller. |
| (ii) | An affidavit must be furnished in respect of any forms lost, explaining the circumstances of the loss. |
(iii)
| (aa) | The Form A, export bill of entry, application form and supporting documents for each consignment must be delivered for processing at the office of the Controller nearest to the place of business of the exporter unless the manager responsible for the administration of the rules of origin section in Head Office otherwise determines. |
[Rule 46A4.17(b)(iii)(aa) substituted by paragraph (oo) of Notice No. R. 1472 dated 22 December 2017]
| (bb) | Every export bill of entry shall be endorsed— |
| (A) | whether Form A or an invoice declaration is produced; |
| (B) | with the Form A number, if applicable; |
| (cc) | "Supporting documents" include those contemplated in paragraph (ij). |
| (dd) | In addition to any copies required in terms of other export clearing procedures, the exporter or his or her agent must also submit for retention by the Controller— |
| (A) | an additional copy of the bill of entry export; |
| (B) | copies of the documents specified in subparagraph (aa); and |
| (C) | a copy of the export invoice (endorsed with the invoice declaration, where applicable), a copy of the bill of lading, air waybill or the transport document, and producer's declaration, where applicable. |
| (ee) | If an invoice declaration is produced after export a copy of the relevant export bill of entry must be submitted therewith to the Controller. |
| (ff) | Every export invoice, bill of lading, packing list or consignment note, delivery note or other commercial document must state clearly the full description of the goods and bear reference numbers or other particulars sufficient to allow them to be identified in the exporter's records. |
| (iv) | The officer processing the documents must check the copy of Form A submitted for retention to verify whether it is a true copy of the original and if satisfied must certify it as such. |
| (c) | An exporter may only authorise a licensed clearing agent to complete and sign the Form A and the application form. |
| (d) | The authorisation must be completed on the exporter's own letter-headed paper and confirm full details of the agent's name and address and the full names of the staff who will complete and sign the said forms. |
| (e) | The exporter shall authorise and issue instructions to the clearing agent in writing in respect of each occasion such forms are to be completed and shall specify clearly that he holds evidence to the effect that the goods qualify as originating products within the meaning of the provisions of origin in the relevant enactment. |
| (f) | The letter of authority shall be submitted together with the completed Form A and application form and will be retained by the Controller. |
(g)
| (i) | Completion of a Form A or invoice declaration is conditional on the exporter holding, and being able to produce on demand, all necessary evidence that the goods comply with the origin rules of the relevant enactment. |
| (ii) | Form A must be accompanied by the Application for Certificate of Origin Form A (DA 46A.03) and if the exporter is not the producer a Declaration by Producer (Form DA 46A.04). |
| (h) | Form A must be completed to be authentic in accordance with the notes on the reverse thereof, the instructions in the relevant enactments and the following requirements: |
(i)
| (aa) | The certificate must be completed in English. |
| (bb) | If the certificate is being made out in manuscript, it must be made out in ink and capital letters must be used throughout. |
| (ii) | The numbered boxes of the certificate must be completed as follows: |
Box 1
| • | The exporter must be a natural person ordinarily resident in the Republic or a person whose place of business or the place of business of which is in the Republic. |
Box 2
| • | Insert the consignee's name, address and country (Turkey). |
Box 3
| • | Insert the details which will be inserted on the export bill of entry. |
Box 4
| • | Insert the bill of entry export number and date, client number of the exporter referred to in rule 59A.06(1) and one of the following endorsements where necessary— |
| o | "Duplicate" (where application is made for a duplicate); |
| o | "Issued retrospectively" (where the goods have been exported before application is made for a certificate and application is made for retrospective issue thereof); |
| o | "Turkey Cumulation" (where goods have acquired originating status by cumulation of origin involving products originating in the Republic of Turkey as contemplated in rule 46A4.06 and the relevant enactment). |
Boxes 5 and 6
| • | Enter item numbers in Box 5 and identifying marks and numbers in Box 6. |
| • | Except if goods are wholly obtained, only goods subject to the same originating rule or rules specified for any heading number or group of heading numbers must be reflected on each certificate. |
| • | If they are not marked state "No marks and numbers". |
| • | No space must be left between items. |
Box 7
| • | State identifying marks and numbers on the packages. |
| • | For goods in bulk which are not packed insert "In bulk". |
| • | The quantity stated must agree with the quantities on the invoice, for example, 100 cartons. |
| • | The goods must be identified by giving a reasonably full commercial description supplemented where necessary by information which enable the appropriate tariff heading to be determined, for example, electric insulators (8546) or watch cases and parts (9111). |
| • | If both originating and non-originating goods are packed together describe only the originating goods and add at the end "Part contents only". |
| • | If non-originating goods are included in a consignment of originating goods, the non-originating goods must be marked with an asterisk on the invoice and the following statement put in Box 7, below the description of the goods: |
| o | "Goods marked * on the invoice are non-originating and are not covered by this Form A"; |
| • | Draw a horizontal line under the only or final item in Box 7 and rule through the unused space with a Z-shaped line or otherwise cross it through. |
Box 8 (see Notes on the reverse of Form A)
| o | "P" for goods wholly obtained; |
| o | "W" followed by the Harmonized System heading at the 4-digit level for goods sufficiently worked or processed in terms of the relevant provision of the Decision. |
Box 9
| • | Insert metric measures or any other quantity required. |
Box 10
| • | Insert the invoice number and date. |
Box 11
| • | The officer must print his or her initials and surname below his or her signature and date-stamp the certificate in the space provided by imprinting thereon the special stamp issued to him or her for this purpose. |
Box 12
| • | The box must be duly completed and the initials and surname and capacity of the person signing the certificate must be stated below the signature. |
| • | If the certificate is signed by a clearing agent on behalf of an exporter, the name of the clearing agent must be stated below the signature. |
| • | The signature must not be mechanically reproduced or made with a rubber stamp. |
| • | No certificate shall be valid— |
| o | If any entered particulars are incorrect and not in accordance with these rules; |
| o | If it contains any erasures or words written over one another; |
| o | If altered, unless any alterations are made by deleting the incorrect particulars, by adding any necessary corrections and such alterations are signed in full by the person who completed the certificate and endorsed by the officer who signs the certificate. |
Application form for certification of Form A
| (ij) | For the purposes of verification of the originating status of goods declared in the Application for Certificate of Origin Form A (form DA 46A.03) the exporter, whether— |
| (i) | the manufacturer in whose undertaking the last working or processing has been carried out; |
| (ii) | an exporter who has bought in the goods from a manufacturer for exportation in the same state; or |
| (iii) | an exporter who re-exports in the same state goods imported from the Republic of Turkey or re-exports goods re-imported as contemplated in rule 46A4.14; |
must produce to an officer at any time including at the time of presentation of such application, as the officer may require, documents proving the originating status of the goods exported, including (as may be applicable)—
| (aa) | accounts or internal bookkeeping and any other documents providing direct evidence of working or processing of materials carried out by the exporter or producer to obtain the goods concerned, movement certificates and invoice declarations authorised in terms of the relevant enactment, proving the originating status of goods imported and re-exported or materials used and producer's declaration (form DA 46A.04); |
| (bb) | documents which prove the identity of materials used in production and which contain enough particulars to determine the tariff heading thereof; |
| (cc) | documents proving the value of materials used and added value; |
| (dd) | costing records showing the calculation of the ex-works price defined in the enactments. |
| (k) | The requirements for signing the declaration on Form A are also applicable in respect of the application form which— |
| (i) | must bear the original signature of the person signing the declaration; |
| (ii) | must be signed by the same person who signed the declaration on the Form A. |
(l)
| (i) | The exporter must ensure that the application is duly completed and must submit the supporting documents specified in paragraph (3) of the declaration; and |
| (ii) | the supporting documents must include any relevant documents referred to in paragraph (ij). |
| (m) | Where the officer has reasonable doubts about the correctness of the statements made on the application for a Form A, such officer may— |
| (i) | request the exporter or manufacturer to produce documentary proof of origin; |
| (ii) | detain and examine the goods entered for export; |
| (iii) | investigate the books, accounts and other documents required to be kept for the purposes of the information contained in the Application for Certificate of Origin Form A; and |
| (iv) | refuse to issue the Form A until he is satisfied that the originating requirements of the enactments have been complied with. |
