Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 46A of the ActPart 4 : Non reciprocal tariff treatment under the General System of Preferences (GSP) granted to developing countries by the Republic of Turkey46A4.01 |
46A4.01
| (a) | The rules numbered 46A4 are rules contemplated in sections 46(4)(d) and 46A(4)(b) in respect of the enactments of the Republic of Turkey relating to the Generalised System of Preferences (GSP) wherein is prescribed the origin and other requirements in terms of which goods exported from a developing country (which includes the Republic) will qualify for preferential tariff treatment on importation into the Republic of Turkey. |
| (b) | The enactments of the Republic of Turkey to which these rules relate are the following English versions received from the Undersecretariat of Customs, Turkey: |
| (i) | Consolidated Decision on Determination of Origin of Goods Benefiting from Preferential Regime for the purpose of the Generalised System of Preferences [No. 2001/3485] stated to have been published and amended in the Official Gazette of the Republic of Turkey as follows: |
| (A) | published on 30th December 2001/24626 |
| (B) | amended on 9th October 2003/25254 |
| (C) | amended on 24th March 2004/25408 |
| (ii) | Annexes to the Consolidated Decision: |
| Annex I – | Introductory Notes to the List in Annex II |
| Annex II – | List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status |
| Annex III – | Certificate of Origin Form A |
| Annex IV – | Movement Certificate EUR 1 and Application for Movement Certificate EUR 1 |
| Annex V – | Invoice Declaration |
| Annex VI – | Working Excluded from Generalized System of Preferences Regional Cumulation |
| Annex VII – | The List of the least Developed Countries |
Note:
| (1) | Care must be exercised in applying any provision of an enactment and the South African Revenue Service cannot warrant that the enactments are free from errors or up to date or otherwise complete, and having regard to the provisions of section 46A(7), it is the duty of exporters to ascertain particulars or confirmation of the precise qualifying requirements and the extent of any benefit from the importer or the customs authority in the Republic of Turkey. |
| (2) | These documents are included in the SARS website (www.sars.gov.za). |
| (c) | Any expression used in the rules with reference to an enactment of the Republic of Turkey shall, unless the context otherwise indicates, have the meaning assigned thereto in the said enactment or relevant provisions of the Act or as defined in these rules. |
(d)
| (i) | Where any rule reflects an alphabetical prefix or alphabetical prefixes and a number or numbers in brackets in any heading to the rule, such a reference refers to an enactment of the Republic of Turkey, for example: |
| "TDA 43 | TDA followed by a number refers to the relevant article of the Turkey enactment "Consolidated Decision on Declaration of Origin of Goods Benefiting from Preferential Regime for the Purposes of the Generalised System of Preferences" referred to in paragraph (b)" |
| (ii) | These references are merely quoted to facilitate tracing relevant provisions in the enactments, but exporters are cautioned to study each enactment as a whole and in context to verify requirements in each case and not to rely solely on such references. |
| (e) | In the application of provisions of the Act to any enactment— |
| (i) | the following expressions in the definitions of an enactment shall have the meanings assigned thereto in this paragraph: |
"chapters and headings" means the chapters and headings (four-digit codes) of Part 1 of Schedule No. 1;
"customs value" means the value of imported goods calculated or determined in accordance with the provisions of sections 65, 66, 67 and 74A; and
"Harmonized System" or "HS" or "Harmonized Commodity Description and Coding System" means, for the purposes of any meaning ascribed to any expression in any provision of origin in any enactment or these rules, the provisions of Part 1 of Schedule No. 1, except national subheadings or additional section or chapter notes and the rates of duty, applicable to the classification of any goods in any chapter or heading or subheading, and for the purposes of interpretation of Part 1 of Schedule No. 1, includes application of the Explanatory Notes to the Harmonized System as required in terms of section 47(8)(a);
| (ii) | the following expressions in an enactment shall have the meanings assigned thereto in this paragraph— |
"authority or authorities", "competent authorities", "customs authorities" or "governmental authorities" means, with effect from the date these rules come into operation, the Commissioner, or in accordance with any delegation in these rules, the Head Customs Operations in the Customs and Excise division of the South African Revenue Service, the Controller or any officer designated to perform such function at the office of the Controller;
[Expression substituted by paragraph (mm) of Notice No. R. 1472 dated 22 December 2017]
"beneficiary country" (except when referring to benefits for a least developed country) or "developing country" includes the Republic;
"Certificate of Origin Form A" or "Form A" means the Generalised System of Preferences, Certificate of Origin (combined declaration and certificate) Form A included in Annex III to the Consolidated Decision, which is issued in a beneficiary country as proof of origin and of which numbered sets are printed and provided by the South African Revenue Service as stated in these rules;
"Decision" means the Consolidated Decision on Determination of Origin of Goods Benefiting from Preferential Regime for the Purposes of the Generalised System of Preferences (and its Annexes) referred to in paragraph (b), which states in Article 1 thereof—
"This Decision shall regulate procedures and principles on determining the origin of goods benefiting from the preferential regime at trade to the Republic of Turkey for the purposes of the Generalised System of Preferences, according to Article 22(b) of Customs Law No. 4458.";
"GSP" means the Generalised System of Preferences as in operation in the Republic of Turkey in terms of which non-reciprocal preferential tariff treatment is granted to goods originating in beneficiary countries which include the Republic;
"Movement Certificate EUR 1", the form of which a specimen is published in Annex IV to the Decision which is issued as proof of the originating status of goods exported from the Republic of Turkey to the Republic for the purposes of the GSP;
"origin", "originate", "originating status" and cognate expressions, relate to, unless the context otherwise indicates, the origin of goods determined in terms of any provision of origin contemplated in an enactment;
"preferential tariff treatment" shall have the meaning assigned thereto in section 46A(1);
| (iii) | For the purposes of TDA 6— |
"company" means a company contemplated in the Companies Act, No. 61 of 1973;
"registered or recorded in" or "sail under the flag of a beneficiary country" includes "registered" or "of South African nationality" as contemplated in the Merchant Shipping Act, No. 57 of 1951;
"seabed" means "the bed of the sea and the subsoil thereof" included in the definition of "sea" in section 1 of the Maritime Zone Act, No. 15 of 1994;
"territorial waters" means the territorial waters as defined in section 4 of the Maritime Zone Act, No. 15 of 1994.
| (iv) | the expression— |
"enactment" means an enactment as defined in section 46A(1) and includes any legislative enactment specified in paragraph (b), any amendment thereof or any directive in connection therewith issued by the Republic of Turkey;
"exporter" means a registered exporter as contemplated in section 46A(6);
"goods" as used in these rules means depending on the context, "goods" or "products" or "materials" as defined in an enactment;
"GSP goods", means goods exported or in the case of a producer, goods produced for export from the Republic for the purposes of obtaining the benefits of preferential tariff treatment on importation into the Republic of Turkey;
"list rule" or "rule" means a requirement specified in respect of a product in the "List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status" as provided in Annex II and the Introductory Notes thereto in Annex I, of the Decision;
"manufacturer" means a registered manufacturer as contemplated in section 46A(6) and includes, depending on the context, a "producer";
"producer" means a registered producer as contemplated in section 46A(6) and includes a person that breeds and raises any animals, mines any minerals and grows and harvests any products and depending on the context, any person that manufactures, processes or assembles goods or any combination thereof;
"relevant enactment" means an enactment of the Republic of Turkey;
"Republic" means the Republic of South Africa.
"SACU" means the Southern African Customs Union of which the members are the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of Swaziland;