| 49.01 | Any application for a binding origin in determination shall relate to only one type of goods and one set of circumstances conferring origin and include the following: |
| (a) | The holder's name and address; |
| (b) | the name and address of the applicant where that person is not the holder; |
| (c) | the applicable provisions of the Agreement and Part 1 of Schedule No. 1 in respect of which the binding origin information is required; |
| (d) | a detailed description of the goods and their tariff classification; |
| (e) | the composition of the goods and any methods of examination used to determine this and their ex-works price, as necessary; |
| (f) | the conditions enabling origin to be determined, the materials used and their origin, tariff classification, corresponding values and a description of the circumstances (rules on change of tariff heading, value added, description of the operation or process, or any other specific rule) enabling the conditions in question to be met; in particular the exact rule of origin applied and the origin envisaged for the goods shall be mentioned; |
| (g) | any samples, photographs, plans, catalogues or other documents available on the composition of the goods and their component materials and which may assist in describing the manufacturing process or the processing undergone by the materials; |
| (h) | an agreement to supply a translation of any attached document into the official language (or one of the official languages) of the Republic if requested by the customs authorities; |
| (ij) | any identification of any particulars to be treated as confidential, whether in relation to the public or customs administrations; |
| (k) | indication by the applicant whether, to his or her knowledge, binding tariff information or binding origin information for goods or materials identical or similar to those referred to under paragraphs (d) or (f) have already been applied for or issued in the country where the goods are produced or manufactured or a tariff determination or binding origin determination has been applied for or issued by the Commissioner; |
| (l) | subject to paragraph (ij), acceptance that the information supplied may be stored on a public access database of the Commissioner. |
49.02
| (a) | Where, on receipt of the application, it is found not to contain all the particulars required to reach a decision the applicant shall be requested to supply the required information. |
| (b) | The applicant shall be notified— |
| (i) | of the date all the information needed is received and the application is accepted for the purposes of a decision; |
| (ii) | of the binding origin determination as soon as possible and within a time limit of 150 days from the date when the application was accepted. |
(c)
| (i) | Binding origin determinations shall be made by the Manager: Commercial Services; |
| (ii) | The notification of the binding origin determination shall mention the right of appeal provided in section 49; |
| (iii) | The provisions of rule 49A.30(32) shall mutatis mutandis apply in respect of any internal appeal to the Commissioner. |
| 49.03 | On entry for home consumption of goods to which a binding determination relates, the holder must- |
| (a) | be able to prove that the goods concerned and the circumstances determining the acquisition of origin correspond in every respect to the goods and the circumstances described in such determination; and |
| (b) | produce the certificate of origin issued by or invoice declaration made by an exporter approved by the customs authorities of the country or countries or group of countries concerned. |
| 49.04 | Notwithstanding anything to the contrary contained in any rule for section 49— |
| (a) | Any person entering (except for the purpose of home consumption) any imported goods electronically in accordance with the provisions of section 101A, the rules made thereunder and the user agreement is, subject to paragraphs (b) and (c) and, unless the Commissioner determines otherwise in respect of a particular entry, exempted from the requirement to submit at the time of clearance the proof of origin and any supporting documents prescribed in any rule if those goods are to qualify for the benefit of preferential tariff treatment in terms of any agreement to which the rules for section 49 relate. |
[Rule 49.04(a) substituted by paragraph (hhh) of Notice No. R. 1472 dated 22 December 2017]
| (b) | For the purposes of paragraph (a)— |
| (i) | in clearing goods as contemplated in paragraph (a) the importer shall be deemed to confirm that the goods concerned meet the requirements of the relevant rules of origin. |
| (ii) | the electronic clearance must state— |
| (aa) | whether a proof of origin certificate or invoice declaration is available as proof of origin; |
| (bb) | the proof of origin certificate number if applicable. |
| (c) | The exemption is not applicable if— |
| (i) | in terms of any rule for section 49— |
| (aa) | the proof of origin certificate is invalid or reflects any discrepancies or formal errors; |
| (bb) | an invoice declaration is not in accordance with the requirements specified in the relevant agreement as referred to in such rule; |
| (cc) | the certificate of origin has been issued retrospectively or is a duplicate certificate; or |
| (dd) | the importation is subject to a quota or any other quantity restriction; or |
| (ii) | the importer who clears the goods is not, or if the goods are cleared by a licensed clearing agent that agent is not, accredited as contemplated in section 64E; or |
| (iii) | the importer is unable to produce at the time of clearance any certificate of origin or invoice declaration or other document confirming the originating status of goods as contemplated in section 49(9). |
