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 46A of the Act

Part 3 : Non-reciprocal tariff treatment under the Generalised System of Preferences (GSP) granted to developing and least developed countries by the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan

Rules relating to enactments of the Russian Federation prescribing requirements concerning origin and proof of origin in respect of goods exported from developing countries

Exhibitions (RO Rule 4)

Purchase

46A3.15

(a)

(i)	In terms of RO Rule 4—

"The rule of direct delivery shall also be observed by the goods purchased by the importer at exhibits or fairs subject to the compliance with the following conditions:

(aa)	the goods have been delivered from the territory of a developing country which is subject to the tariff preferential treatment to the territory of a country of holding an exhibition or fair and have been kept under customs control during the duration of the same;

(bb)	the goods have not been used since their despatch to an exhibit or fair for any other purpose, except for the purpose of demonstration;

(cc)	the goods are imported into the country granting tariff preferences in the same condition in which they have been delivered to an exhibit or fair disregarding the change in the goods condition due to the natural wear and tear or a loss under the normal conditions of transportation and storage."

(ii)

When goods are exported from the Republic to the Russian Federation, the exporter in the Republic must produce the evidence that will be required on importation into the Russian Federation to the Controller together with the Application for Certificate of Origin Form A, the completed Form A and other prescribed export documents.

(b)

(i)	The provisions of this rule in respect of imported goods only relate to goods originating in the Russian Federation that are imported into the Republic for finishing or processing in the Republic as contemplated in the penultimate paragraph of RO Rule 3 and in rule 46A3.06(f).

(ii)	When entering such imported goods—

(aa)	the provisions of paragraph (a)(i) shall apply mutatis mutandis;

(bb)	the importer must produce from the exporter in the Russian Federation—

(A)	an invoice endorsed with the statement

"these goods were consigned to you from …………………………………(name and place of exhibition)"

(B)	a statement confirming the relevant particulars specified in paragraph (a)(i) as they apply to such goods.