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 ActPreferential Trade Agreement between the Common Market of the South (MERCOSUR) and the Southern African Customs Union (SACU)Title II - Definition of the concept of "Originating Products" |
| 49E.03(2) | Article 2 – General requirements |
Goods originating in SACU are considered of single SACU origin, and the certificate of origin must accordingly reflect "SACU Origin".
| 49E.04(3) | Article 3 – Bilateral cumulation of origin |
Whenever originating status is claimed for any product in which materials originating in any MERCOSUR State or any SACU State have been incorporated, the exporter shall, in addition to any other documentation that may be elsewhere specified in Annex III or in these rules, keep available for inspection all appropriate records to prove compliance with the conditions for cumulation as contemplated in Article 3.
| 49E.05(4) | Article 4 - Wholly obtained products |
Goods wholly obtained must be so declared on the SACU MERCOSUR certificate of origin and any declaration for export.
[Rule 49E.05(4) substituted by paragraph (rrrrr) of Notice No. R. 1472 dated 22 December 2017]
| 49E.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 a MERCOSUR State or in SACU in order to distinguish the operations for the purposes of Articles 5 and 6.
| 49E.07(7) | Article 7 - Unit of qualification |
No rule.
| 49E.08(8) | Article 8 - Accessories, spare parts and tools |
No rule.
| 49E.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.
| 49E.10(10) | Article 10 – Containers and packing materials for transport |
No rule.
| 49E.11(11) | Article 11 – Neutral elements |
No rule.
49E.10(10) Article 10 – Containers and packing materials for transport
No rule.
| 49E.11(11) | Article 11 – Neutral elements |
No rule.