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 ActAgreement 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 OriginAnnex 2Part IV : Administrative Cooperation |
| 49F.33(34) | Article 34 – Notifications |
No rule
| 49F.34(35) | Article 35 - Mutual assistance |
| (a) | The stamp provided for issuing Certificate of Origin forms must be used only for that purpose and only such stamp shall be used for such forms. |
| (b) | The Manager responsible for the administration of the rules of origin section in Head Office shall be responsible for rendering the assistance contemplated in this Article to the customs administrations of the AfCFTA. |
| 49F.35(36) | Article 36 - Verification of proof of origin |
| (a) | Any proof of origin in respect of imported goods shall be submitted for verification to the customs authorities of the AfCFTA for verification by the Manager responsible for the administration of the rules of origin section in Head Office. |
| (b) | If any origin administration officer has reasonable doubts about Certificate of Origin form or origin declaration, the originating status of the goods concerned or the fulfilment of the other requirements of the Annex such officer may, unless the Manager responsible for the administration of 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 the European Union on the originating status of the goods. |
| (c) | If a request is received from the customs authorities in the State Parties, 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 proofs of origin, the originating status of the goods concerned or the fulfilment of the other requirements of the Annex. |
| (d) | The Manager responsible for the administration of the rules of origin section in Head Office shall determine whether or not to refuse entitlement to preferences in the circumstances contemplated in Article 36(5). |
| 49F.35(37) | Article 37 - Penalties |
No rule
| 49F.36(38) | Article 38 – Sub-committee on rules of origin |
No rule