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 49 of the ActFree Trade Agreement between the European Free Trade Association States and the Southern African Customs Union StatesAnnex V : Concerning the definition of the concept of "originating products" and methods of administrative co-operationTitle II - Definition of the concept of "Originating Products" |
| 49D.03(2) | Article 2 – Origin Criteria |
Goods originating in SACU are considered of single SACU origin, and the Movement Certificate EUR1 or invoice declaration must accordingly reflect "SACU Origin".
| 49D.04(3) | Article 3 - Cumulation of origin |
Whenever originating status is claimed for any product in which materials originating in any EFTA State or any SACU State have been incorporated, the exporter shall, in addition to any other documentation that may be elsewhere specified in Annex V or in these rules, keep available for inspection all appropriate records to prove compliance with the conditions for cumulation as contemplated in Article 3.
| 49D.05(4) | Article 4 - Wholly obtained products |
Goods wholly obtained must be so declared on the Movement Certificate EUR1 or any invoice declaration and any entry or declaration for export.
| 49D.06(5), (6) | Article 5 - Sufficiently worked or processed products |
Article 6 - Insufficient working or processing
Any record kept to prove the originating status of goods exported shall reflect the nature of the working or processing carried out in an EFTA State or in SACU in order to distinguish the operations for the purposes of Articles 5 and 6.
| 49D.07(7) | Article 7 - Unit of qualification |
No rule.
| 49D.08(8) | Article 8 - Accessories, spare parts and tools |
No rule.
| 49D.09(9) | Article 9 - Sets |
Any proof of origin kept of goods exported shall contain sufficient details for verification of the heading and other characteristics of the goods for the purpose of application of these Articles.
| 49D.10(10) | Article 10 – Neutral elements |
No rule.