Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 49 of the Act

Preferential Trade Agreement between the Common Market of the South (MERCOSUR) and the Southern African Customs Union (SACU)

Part D of the Schedule to General Notes to Part 1 of Schedule No 1: Annex III: Concerning the definition of the concept of "originating products" and methods of administrative co-operation

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49E.01

(a)The rules numbered 49E are rules contemplated in section 49(6)(b) in respect of the Preferential Trade Agreement between the Common Market of the South (MERCOSUR) and the Southern African Customs Union (SACU). The MERCOSUR States comprise the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay and SACU comprises of the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of Swaziland.
(b)Where any rule reflects a number or numbers in brackets after a serial number, for example, 49E.02(1), the number in brackets refers to the Article number or numbers of Annex III entitled "Definition of the Concept of 'Originating Products' and Arrangements for Administrative Co-operation" of the Agreement to which the rule relates.
(c)Any expression used in these rules with reference to the Annex or the Agreement shall, unless the context otherwise indicates, have the meaning assigned thereto in Annex III or provisions of the Act relating to such Annex or in the Agreement or in the Notes to Part D of the Schedule to the General Notes to Schedule No. 1.
(d)The expression–
(i)"Agreement" means the Preferential Trade Agreement between the Common Market of the South (MERCOSUR) and the Southern African Customs Union (SACU);

[Rule 49E.01(d)(i) inserted by paragraph (ooooo) of Notice No. R. 1472 dated 22 December 2017]

(ii)"Article" refers to the specified numbered article of Annex III;

[Rule 49E.01(d)(i) inserted by paragraph (ooooo) of Notice No. R. 1472 dated 22 December 2017]

(iii)"SACU-MERCOSUR Certificate of Origin" includes according to the context, for export purposes, the set of forms comprising the SACU-MERCOSUR Certificate of Origin, the application form and copy of the application form referred to in rule 49E.15(15,16); and
(iv)"goods" as used in these rules means, depending on the context, "goods" or "products" or "materials" as defined in Annex III;
(v)"producer" means a registered producer contemplated in paragraph (f) and includes a person that breeds and raises any animals, mines any minerals and grows and harvests any products, and depending on the context, any person that manufactures, processes or assembles goods or any combination thereof;

[Rule 49E.01(d)(v) inserted by paragraph (ppppp) of Notice No. R. 1472 dated 22 December 2017]

(e)

(i)Subject to section 3(2), any power, duty or function contemplated in section 49(6), is delegated in terms of section 49(6)(b)(vi) to the extent specified in these rules to the manager responsible for the administration of the rules of origin section in Head Office, the Controller or any officer designated to perform such function;
(ii)For the purposes of subparagraph (i) the manager responsible for the administration of the rules of origin section in Head Office, the Controller or any officer designated to perform such function may exercise any power or duty or function conferred or imposed on customs authorities in Annex III or on any officer in terms of any other provision of this Act for the purpose of verification of the originating status of goods or the fulfillment of the other requirements of Annex III.
(f)Registration of exporter and producer

For the purposes of section 49(6) and section 59A

(i)every exporter and producer of goods to be exported to any of the member states of the MERCOSUR shall be registered in accordance with rule 59A.01A(b)(i), and in the case of—
(aa)an exporter, Annexure DA 185.4A2 or the corresponding screen or page of the electronic application must be submitted;
(bb)a producer, Annexure DA 185.4A7 or the corresponding screen or page of the electronic application must be submitted;

[Rule 49E.01(f)(i) substituted by section 19 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

(ii)if the exporter is also the producer of the goods concerned, application for registration as exporter, as well as a producer, must be so submitted.

[Rule 49E.01(f)(ii) renumbered by section 32(b) of Notice No. R.473, GG43245, dated 24 April 2020]

 

[Rule 49E.01(f) substituted by paragraph (qqqqq) of Notice No. R. 1472 dated 22 December 2017]