Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 46A of the Act

Part 4 : Non reciprocal tariff treatment under the General System of Preferences (GSP) granted to developing countries by the Republic of Turkey

Rules relating to the enactments of the Republic of Turkey prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countries

The principle of territoriality, re-importation of goods (TDA 21)
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46A4.14

(a)For the purpose of application of the relevant enactments "exported" includes goods removed to any SACU country other than the Republic.
(b)When entering any goods under rebate of duty for which originating status as contemplated in the Republic of Turkey enactment is claimed on re-importation from any country, it must be proved that the goods returned—
(i)are the same as those which were exported;
(ii)have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported.