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

Chapter V : Clearance and Origin of Goods, Liability for and Payment of Duties

46. Origin of goods

 

(1) For the purposes of this Act, except where any agreement contemplated in section 49 or 51 otherwise provides, goods shall not be regarded as having been produced or manufactured in any particular territory unless—
(a) at least twenty-five per cent (or such other percentage as may be determined under subsection (2), (3) or (4)) of the production cost of those goods, determined in accordance with the rules, is represented by materials produced and labour performed in that territory;
(b) the last process in the production or manufacture of those goods has taken place in that territory; and
(c) such other processes as the Commissioner may, at the request of the International Trade Administration Commission, by rule prescribe in respect of any class or kind of goods, have taken place in the production or manufacture of goods of such class or kind in that territory.

 

(2) The Commissioner may from time to time, at the request of the International Trade Administration Commission, by rule increase the percentage prescribed in subsection (1), in regard to any class or kind of imported goods, or in regard to any class or kind of such goods from a particular territory, to which that subsection applies;

 

(3) The State President may, by agreement with the government of any territory, increase or reduce for the purposes of section fifty-one the percentage prescribed in subsection (1) of this section in so far as that territory is concerned, in regard to any class or kind of goods to which that subsection applies.

 

(4) The Commissioner may—
(a) in respect of any excisable or other goods produced or manufactured in the Republic or any class or kind of such goods or any such goods in respect of which circumstances specified by rule apply, increase or reduce by rule the percentage prescribed in subsection (1);
(b) exclude by rule any goods or class or kind of goods referred to in paragraph (a) from the provisions of subsection (1);
(c) prescribe by rule that any goods or class or kind of goods referred to in paragraph (a) shall not be regarded as having been produced or manufactured in the Republic unless such processes in connection with the production or manufacture as may be specified in such rule have taken place in the Republic;
(d) for the purposes of any tariff preferences allowed by any country in respect of goods exported from the Republic other than tariff preferences provided in terms of agreements contemplated in section 49 or 51, prescribe by rule certificates of origin, the authority to print such certificates or other forms, the documents to be produced upon entry for exportation, particulars to be stated on such entry and any other requirements which may be necessary for the administration of such exports.

 

(5)

(a) Any person entering any imported goods which are—
(i) liable to any provisional payment as contemplated in section 57A or to anti-dumping duty imposed under section 56 or countervailing duty imposed under section 56A or safeguard measure imposed under section 57; or
(ii) subject to any restriction in terms of any other law when imported from a specified country or specified countries; and
(iii) imported from a country or countries other than the country or countries or supplier in respect of which such payment, duty or restriction is prescribed,

shall produce to the Controller at the time of presenting the bill of entry a declaration of origin in respect of such goods.

(b) The Commissioner may by rule prescribe for the purposes of this subsection—
(i) a declaration or other forms; and
(ii) any other matter which the Commissioner may consider reasonably necessary and useful to achieve the efficient and effective administration of this subsection.