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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

46A3.08 Insufficient working or processing

 

46A3.08

(a) Any record kept to prove the originating status of goods exported shall reflect the nature of the working or processing carried out to distinguish sufficient and insufficient working.
(b) The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of RO Rule 3 are satisfied:
(i) operations to ensure the preservation of goods in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);
(ii) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;

(iii)

(aa) changes of packing and breaking-up and assembly of packages;
(bb) simple placing in bottles flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;
(iv) affixing marks, labels and other like distinguishing signs on products or their packaging;
(v) simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions to enable them to be considered as originating in a beneficiary country or in the Russian Federation;
(vi) simple assembly of parts to constitute a complete product;
(vii) a combination of two or more of the operations specified in (i) to (vi);
(viii) slaughter of animals.
(c) All the operations carried out in either a beneficiary developing country or the Russian Federation on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph (b).