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

Annex 2

Part ll : Purpose, Objectives and Confering Criteria

Purchase cart Previous page Return to chapter overview Next page

 

49F.03(2)Article 2 - Purpose

No rule

 

49F.04(3)Article 3 – Objectives

No rule

 

49F.05(4)Article 4 – Origin conferring criteria

Whenever originating status is conferred for any qualifying product, such product shall have been wholly obtained from the State Party as contemplated in Article 5 or has undergone substantial transformation in that State Party as contemplated in Article 6.

 

49F.06(5)Article 5 - Wholly obtained products

Goods wholly obtained must be so declared on a Certificate of Origin or any origin declaration and any entry for export.

 

49F.07(6), (7)Article 6 - Sufficiently worked or processed products

Goods sufficiently worked or processed must be so declared on a Certificate of Origin or any origin declaration and any entry for export.

Article 7 - Working or processing not conferring origin Any record kept to prove the originating status of goods exported shall reflect the nature of the working or processing carried out in the State Party in order to distinguish or prove the operations for the purposes of Article 6 and 7.

 

49F.08(8)Article 8 – Cumulation of origin within AfCFTA

Whenever originating status is claimed for any product in which raw materials and semi-finished goods underwent working or processing in the AfCFTA, the exporter shall, in addition to any other documentation that may be elsewhere specified in the Annex or in these rules keep, available for inspection all appropriate records to prove compliance with the conditions for cumulation of origin within the AfCFTA as contemplated in Article 8.

 

49F.09(9)Article 9 – Goods produced under special economic arrangement or zones
(a) Whenever goods are produced in the special economic arrangement or zone, originating status shall only be conferred on condition they satisfy the conditions of the rules of the Annex, provisions of Article 23.2 of the Protocol on Trade in Goods.
(b) A new movement certificate shall be issued for products originating from the AfCFTA and imported into the special economic arrangement or zone after undergoing processing or transformation in accordance with the Annex.

 

49F.10(10)Article 10 - Unit of qualification

No rule.

 

49F.11(11)Article 11 – Treatment of packing
(a)Where in accordance with General Rule 5 of the Harmonized System packing is included with the goods for classification purposes or it is included in the dutiable mass as contemplated in Note D of the General Notes to Schedule No. 1, it shall be included for the purposes of determining origin in terms of this Rule.
(b)Containers defined in section 1(2) of the Act or other imported containers, as the case may be:
(i) shall be subject to the provisions of section 38;
(ii) may be entered under heading 86.09 of Part 1 of Schedule No. 1 if classifiable thereunder;
(iii) may be entered under item 480.05 of Schedule No. 4 on compliance with the provisions of the item.

 

49F.12(12)Article 12 – Separation of materials

For the purpose of Article 12, until the conditions agreed upon by the Sub-Committee envisaged in paragraph 2 of the Article are available and have been enacted into law as contemplated in section 49(9), any person who produces goods for export to a State Party and who intends introducing an appropriate accounting system to replace the separation of originating and non-originating materials shall comply with the following conditions:

(a) Application shall be made to the Controller in writing;
(b) such person must produce proof
(i) that he/she exports the manufactured goods to any State Party;
(ii) of the impracticability of physical separation of the goods; and
(iii) of the identity and interchange ability of the originating and non-originating materials concerned which means that the originating and non-originating materials must be of the same kind and commercial quality and possess the same technical and physical characteristics, and cannot be distinguished from one another for origin purposes when incorporated into the finished product on account of any markings or other identification thereon.
(c) The introduction of an accounting system in circumstances contemplated in Article 12 is subject to the following conditions:—
(i) be adequate to ensure that no more goods are deemed to originate in the Republic than would have been the case if the producer had been able to physically separate the materials;
(ii) make a clear distinction between originating materials and non-originating materials acquired and/or left in stock; and
(iii) show that the manufacturer’s stocks of originating materials exceeded the non-originating materials at the end of the accounting period which should date back 12 months from the time of any export, or delivery for export to, an exporter.

 

49F.13(13)Article 13 - Accessories, spare parts and tools

No rule.

 

49F.14(14)Article 14 - Sets

Any proof of origin kept of goods exported shall contain sufficient details for verification of the heading and other characteristics of the goods for the purpose of application of this Article.

 

49F.15(15)Article 15 - Neutral elements

No rule.

 

49F.16(16)Article 16 - Principle of territoriality
(a) For the purposes of this Article “total added value” means all costs outside the State Parties including the value of the materials incorporated there.
(b) Whenever originating status is claimed for re-imported goods entered in terms of item 409.00 for which the materials were wholly obtained in the State Party or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported, the exporter shall, in addition to any other documentation that may be elsewhere specified in this Protocol or in these rules keep, available for inspection all appropriate records to prove compliance with the conditions for the principle of territoriality as contemplated in Article 16.
(c) When an originating product exported from a State Party to a Third Party is re-imported it shall be considered as non-originating unless it can be proven that the re-imported product:
(i) is the same as that which was exported; and
(ii) has not undergone any operation beyond that which was necessary to preserve it in good condition.