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

Agreement Establishing the African Continental Free Trade Area (AfCFTA) and its Protocols, Annexes and Appendices which shall form an integral part thereof, Part F of the Schedule to General Notes to Part 1 of Schedule No.1: Annex ll: Rules of Origin

49F.01

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49F.01
(a) The rules numbered 49F are rules contemplated in section 49(6)(b) in respect of the Member States of the AU that have ratified or acceded to the AfCFTA Agreement and apply with due regard to Article 19 read with Article 5(f) of the Agreement.
(b) Where any rule reflects a number or numbers in brackets after a serial number, for example, 49F.01(5), the number in brackets refers to the Article number or numbers of Annex 2 entitled “rules of origin” and methods of administrative cooperation” 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 the Annex or provisions of the Act relating to such Annex or in the said Agreement or in the Notes to Part F of the Schedule to the General Notes to Schedule No. 1.
(d) The expression—
(i) "AfCFTA" means the African Continental Free Trade Area;
(ii) "Agreement" means the Agreement Establishing the African Continental Free Trade Area and its Protocols, Annexes and Appendices which shall form an integral part thereof;
(iii) "Annex" means Annex 2 on rules of origin;
(iv) "Article" refers to the specified numbered article of the Annex;
(v) "AU" means the African Union;
(vi) "goods" as used in these rules means, depending on the context,

"goods" or "products" or "materials" as defined in the Annex;

(vii) "State Party" means a Member State that has ratified or acceded to this Agreement and for which the Agreement is in force.
(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 the Protocol 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 fulfilment of the other requirements of this Annex.
(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 African Continental Free Trade Area shall be registered in accordance with rule 59A.01A(b)(iA)(aa) and (bb) respectively and in the case of—
(aa) an exporter, Annexure DA 185.4A2 must be submitted; or
(bb) a producer, Annexure DA 185.4A7 must be submitted; and

[Rule 49F.01(f)(i) substituted by section 20 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.