| 49E.31(32) | Article 32 – Review |
No rule.
49E.32(33) Article 33 – Transitional provisions for goods in transit or storage
| (a) | The provisions of Article 33 may be applied in respect of goods complying with the provisions of Annex III which are exported from a MERCOSUR State and either in transit to or in a customs and excise warehouse in the Republic on 1 April 2016. |
| (b) | The provisions of section 49(9) shall apply if no proof of origin is available at the time of entry for home consumption of such goods. |
| (c) | In order to qualify for such benefit a valid retrospectively issued certificate of origin and proof of direct transport shall be submitted to the Controller where the goods have been entered by not later than 30 September 2016. |
| (d) | For the purposes of goods exported to a MERCOSUR State the retrospective issue of certificates of origin may be applied for if supported by– |
| (aa) | of the originating status of the goods; |
| (bb) | that the goods were directly transported; |
| (cc) | were in transit to or in temporary bonded warehouses or in free zones in a MERCOSUR State on the said date; |
(ii) a copy of the export SAD form and other export documentation.
| 49E.33 | Article 33 - Appendix |
No rule.
| 49E.34 | Supplier’s declarations |
No rule.
Documents to be submitted and procedures to be followed on presentation of SAD forms for goods in respect of which preferential treatment is claimed.
49E.35.01
| (a) | Import and export SAD forms must be endorsed with the number of the certificate of origin and date of issue. |
| (b) | If the goods are entered electronically the number and date of the certificate of origin must be endorsed in the relevant field provided for that purpose on the bill of entry in terms of rule 49E.20(21)(a). |
| 49E.35.02 | Any person entering any imported goods or goods for export for which preferential treatment is claimed shall include with the clearance documents in respect of— |
| (i) | if the goods are entered for home consumption, the certificate of origin and, a copy of the bill of lading, air waybill or other transport document, for retention by the Controller; |
| (ii) | if the goods are entered for storage in a customs and excise warehouse for subsequent entry for home consumption, the certificate of origin and any other document required for allowing preferential treatment when the goods are entered for home consumption. |
| (i) | duly completed certificate of origin where required; and |
| (ii) | for retention by the Controller, the application form for certificate of origin and a copy of the export invoice, a copy of the packing list, a copy of the bill of lading, air waybill or other transport document, and the proof of origin; |
| (c) | Every export invoice, bill of lading, packing list or consignment note, delivery note or other commercial document must state clearly the full description of the goods and bear reference numbers or other particulars sufficient to allow them to be identified in the exporter’s records. |
| (d) | Where goods for export are invoiced in a foreign currency the rate of exchange for the purposes of determining whether they qualify under the rules of origin shall be that applying at the time of shipment as contemplated in rule 120.09A. |
(e)
| (i) | If used and secondhand goods exported should bear marks or origin, such marks may be accepted. |
| (ii) | If such goods bear no mark of origin, a declaration about the country of manufacture by an acknowledged expert in the trade may be accepted. |
| (iii) | The certificate of origin for second hand motor vehicles and boats exported by private persons must reflect where appropriate the make and type, chassis or body number, engine number and registration number. |
| (iv) | The exporter must in addition produce for inspection the invoice or a copy covering the purchase. |
| (v) | The export declaration of the application for the certificate of origin need not be completed and in such a case, the exporter may be shown as resident outside the Republic, if applicable. |
[Rule 49E.35.02(e)(iii) substituted by (paragraph (eeeeee) of Notice No. R. 1472 dated 22 December 2017]
| 49E.36 | Imports into SACU of goods subject to annual tariff quotas in terms of Annex II to the Agreement |
For the purposes of Notes 1 and 2 to Annex II–
| (a) | a certificate of origin for goods subject to annual tariff rate quotas must state the remarks contemplated in Note 2 in block 7 of the certificate; and |
(b)
| (i) | the quantities imported from the exporter must not exceed the quantities available for that exporter according to SARS controls. |
| (ii) | if the balance on any tariff rate quota is inadequate for any importation, duty at the rate otherwise applicable thereto must be paid before release is authorised. |
| (c) | For the purposes of this rule– |
| (i) | "annual" means one calendar year from the first day of January to the last day of December of that year; |
| (ii) | any unused tariff rate quotas during any year may not be carried over to the following year; |
| (iii) | the Agreement is effective from 1 April 2016 and the tariff quotas must be applied proportionately from that date for this year. |
| (d) | Tariff rate quotas for imported goods are specified in Note M of the General Notes to Schedule No. 1 and are, as provided, allocated on the first-come-first-served basis at the time of presentation of a valid bill of entry entering the goods for home consumption supported by the required proof of origin document, any permit from the National Department of Agriculture, if applicable, and an application for such quota. |
[Rule 49E.36(d) inserted by paragraph (ffffff) of Notice No. R. 1472 dated 22 December 2017]
| (e) | Any allocation shall be made under the control of any officer responsible for performing such function at the office of the Controller according to the electronically stored balances available at the time the bill of entry is processed. |
[Rule 49E.36(e) inserted by paragraph (ffffff) of Notice No. R. 1472 dated 22 December 2017]
