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 V - Arrangements for Administrative Co-operation |
| 49E.26(27) | Article 27 - Notifications |
No rule
[Rule 49E.26(27) substituted by paragraph (dddddd) of Notice No. R. 1472 dated 22 December 2017]
| 49E.27(28) | Article 28 – Verification of certificate of origin |
| (a) | Any certificate of origin in respect of imported goods shall be submitted for verification to the customs authorities of a MERCOSUR State for verification by the manager responsible for the rules of origin section in Head Office. |
| (b) | If any officer designated to perform such function has reasonable doubts about the certificate of origin, the originating status of the goods concerned or the fulfillment of the other requirement of Annex III, such officer may, unless the manager responsible for the rules of origin section in Head Office otherwise determines, allow release only on the furnishing of adequate security pending a report by the customs authorities of a MERCOSUR State on the originating status of the goods. |
| (c) | If a request is received from the customs authorities in a MERCOSUR State, the exporter, supplier or any other person contemplated in section 4(12A) shall produce all documents and furnish the information necessary to determine the authenticity of certificates of origin, the originating status of the goods concerned or the fulfillment of the other requirements of Annex III. |
| (d) | The manager responsible for the rules of origin section in Head Office shall determine whether or not to refuse entitlement to preferences in the circumstances contemplated in Article 28(7). |
| 49E.28(29) | Article 29 – Dispute settlement |
| (a) | Any person involved in a dispute as contemplated in Article 29(2) concerning any decision or determination in respect of the application or interpretation of any provision of origin may, before any appeal to court as contemplated in section 49(7)(b), submit an internal appeal to the Commissioner within three months of the decision or determination concerned. |
| (b) | Application for internal appeal shall be made on the appeal form obtainable from the manager responsible for the rules of origin section in Head Office and shall state all the facts and circumstances relating to the dispute in such form which shall be supported by available documentary evidence including the documents in respect of the relevant customs and excise procedure and legal argument to substantiate the viewpoint expressed in the application. |
49E.29(30) Article 30 - Penalties
No rule.
| 49E.30(31) | Article 31 – Free zones |
If a certificate of origin is issued for goods which use a free zone in the course of transport, the exporter must, include with the supporting documents referred to in rule 49E.23(24), a declaration to this effect and stating that the goods were not substituted by other goods and did not undergo handling other than normal operations designed to prevent their deterioration.