| 49G.10(14) | Article 14 - Principle of territoriality |
| (a) | For the purposes of this Article “exported” includes goods removed to any SACU Member State or Mozambique other than the Republic. |
| (b) | For the purposes of this Article “total added value” means all costs outside the United Kingdom, SACU Member State or Mozambique including the value of the materials incorporated there. |
| (c) | 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 United Kingdom, SACU Member State or Mozambique or have undergone working or processing beyond the operations referred to in Article 9 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 14. |
| (d) | For the purposes of this article “outward processing” means a customs procedure that allows goods to be exported from the Republic and products obtained from the processing of those goods, to be imported into the Republic and cleared and released for home consumption as outward processed compensating products. |
| 49G.11(15) | Article 15 - Non alteration |
| (a) | Any importer or exporter intending to perform any of the operations referred to in the Article, must submit an application for a non-alteration certificate to the Manager responsible for the administration of the rules of origin section in Head Office. |
| (b) | Before deciding whether to issue a non alteration certificate the Manager responsible for the administration of the rules of origin section in Head Office may conduct investigations to— |
| (i) | verify the statements made by the applicant in the application for a non alteration certificate; and |
| (ii) | ascertain any facts relating to the originating status in respect of which the non alteration certificate will operate. |
| 49G.12(16) | Article 16 - Accounting segregation |
(a)
| (i) | The segregation method of accounting may only be used on approval of an application submitted in writing by the exporter or the producer to the division responsible for the administration of the rules of origin in Head Office. |
| (ii) | The division responsible for the administration of the rules of origin section in Head office may examine the producer’s records to determine opening balances of originating and non-originating materials that may be deemed to be held in stock. |
| (iii) | The applicant must demonstrate a need to use accounting segregation on the grounds of unreasonable costs or impracticability of holding stocks of materials physically separate according to origin. |
| (iv) | The originating and non-originating materials must be of the same kind and commercial quality and possess the same technical and physical characteristics. It must not be possible to distinguish materials one from another for origin purposes once they are incorporated into the finished product. |
| (v) | The use of the system of accounting segregation shall not give rise to more products acquiring originating status than otherwise would have been the case had the materials used in the manufacture been physically segregated. |
| (b) | The accounting system must: |
| (i) | maintain a clear distinction between the quantities of originating and non-originating materials acquired, showing the dates on which those materials were placed in stock and, where necessary, the values of those materials; |
| (ii) | show the quantity of: |
| (aa) | originating and non-originating materials used and, where necessary, the total value of those materials; |
| (bb) | finished products manufactured; |
| (cc) | finished products supplied to all customers, identifying separately, |
| (A) | supplies to customers requiring evidence of preferential origin (including sales to customers requiring evidence other than in the form of a proof of origin), and |
| (B) | supplies to customers not requiring such evidence; |
| (iii) | be capable of demonstrating either at the time of manufacture or at the time of issue of any proof of origin (or other evidence of originating status), that stocks of originating materials were deemed available, according to the accounts, in sufficient quantity to support the declaration of originating status. |
| (c) | The statement of quantities to which reference is made in paragraph 5 final indent of Article 16 shall reflect both originating and non-originating materials entered in the accounts. The stock balance shall be debited for all finished products whether or not those products are supplied with a declaration of preferential originating status. |
| (d) | Where products are supplied without a declaration of preferential origin, the stock balance of non-originating materials only may be debited for as long as a balance of such materials is available to support such action. Where this is not the case, the stock balance of originating materials shall be debited. |
| (e) | The time at which the determination of origin is made shall be the time of manufacture and must be recorded in the authorisation granted by the Manager responsible for the administration of the rules of origin section in Head Office. |
| (i) | accept full responsibility for the way the authorisation is used and or the consequences of incorrect origin statements or other misuses of the authorisation; |
| (ii) | make available to the custom authorities, when requested to do so, all documents, records and accounts for any relevant period. |
| (g) | The Manager responsible for the administration of the rules of origin section in Head Office must refuse authorisation to a producer who does not offer all the guarantees necessary for the proper functioning of the accounting segregation system. |
| (h) | The Manager responsible for the administration of the rules of origin section in Head Office may withdraw an authorisation at any time if the producer no longer satisfies the conditions. |
| 49G.13(17) | Article 17 - Shipment of sugar |
| (a) | The exporter must keep documentary evidence of the amount of raw sugar originating from different territories, shipped by sea for the purpose of further refining of subheadings 1701.12, 1701.13 and 1701.14 of the Harmonized System as contemplated in Article 17. |
| (b) | Where raw sugar referred to in paragraph (a) is kept in the same store, the exporter must ensure that the amounts of sugar which could be considered as originating is the same as the amount that would have been declared for import by keeping the sugar in separate stores |
| 49G.14(18) | Article 18 - Exhibitions |
In addition to the proof of origin referred to in Article 18.2 the importer must produce on entry of the goods imported—
| (a) | an invoice from the exporter in the United Kingdom, SACU Member State or Mozambique endorsed with the statement “these goods were consigned to you from (name and place of exhibition)”; and |
| (i) | the exporter confirming the particulars specified in Article 18(1)(a) to (d); and |
| (ii) | the customs authorities in the country of exhibition stating that the goods— |
| (aa) | were consigned by the exporter from the United Kingdom, SACU Member State or Mozambique to the exhibition; |
| (bb) | were used solely for exhibition or demonstration; |
| (cc) | remained under customs control during their stay in the country of exhibition. |
