46A4.01

Note:

(d)

"chapters and headings" means the chapters and headings (four-digit codes) of Part 1 of Schedule No. 1;

"customs value" means the value of imported goods calculated or determined in accordance with the provisions of sections 65, 66, 67 and 74A; and

"Harmonized System" or "HS" or "Harmonized Commodity Description and Coding System" means, for the purposes of any meaning ascribed to any expression in any provision of origin in any enactment or these rules, the provisions of Part 1 of Schedule No. 1, except national subheadings or additional section or chapter notes and the rates of duty, applicable to the classification of any goods in any chapter or heading or subheading, and for the purposes of interpretation of Part 1 of Schedule No. 1, includes application of the Explanatory Notes to the Harmonized System as required in terms of section 47(8)(a);

"authority or authorities", "competent authorities", "customs authorities" or "governmental authorities" means, with effect from the date these rules come into operation, the Commissioner, or in accordance with any delegation in these rules, the Head Customs Operations in the Customs and Excise division of the South African Revenue Service, the Controller or any  officer designated to perform such function at the office of the Controller;

[Expression substituted by paragraph (mm) of Notice No. R. 1472 dated 22 December 2017]

"beneficiary country" (except when referring to benefits for a least developed country) or "developing country" includes the Republic;

"Certificate of Origin Form A" or "Form A" means the Generalised System of Preferences, Certificate of Origin (combined declaration and certificate) Form A included in Annex III to the Consolidated Decision, which is issued in a beneficiary country as proof of origin and of which numbered sets are printed and provided by the South African Revenue Service as stated in these rules;

"Decision" means the Consolidated Decision on Determination of Origin of Goods Benefiting from Preferential Regime for the Purposes of the Generalised System of Preferences (and its Annexes) referred to in paragraph (b), which states in Article 1 thereof—

"This Decision shall regulate procedures and principles on determining the origin of goods benefiting from the preferential regime at trade to the Republic of Turkey for the purposes of the Generalised System of Preferences, according to Article 22(b) of Customs Law No. 4458.";

"GSP" means the Generalised System of Preferences as in operation in the Republic of Turkey in terms of which non-reciprocal preferential tariff treatment is granted to goods originating in beneficiary countries which include the Republic;

"Movement Certificate EUR 1", the form of which a specimen is published in Annex IV to the Decision which is issued as proof of the originating status of goods exported from the Republic of Turkey to the Republic for the purposes of the GSP;

"origin", "originate", "originating status" and cognate expressions, relate to, unless the context otherwise indicates, the origin of goods determined in terms of any provision of origin contemplated in an enactment;

"preferential tariff treatment" shall have the meaning assigned thereto in section 46A(1);

"company" means a company contemplated in the Companies Act, No. 61 of 1973;

"registered or recorded in" or "sail under the flag of a beneficiary country" includes "registered" or "of South African nationality" as contemplated in the Merchant Shipping Act, No. 57 of 1951;

"seabed" means "the bed of the sea and the subsoil thereof" included in the definition of "sea" in section 1 of the Maritime Zone Act, No. 15 of 1994;

"territorial waters" means the territorial waters as defined in section 4 of the Maritime Zone Act, No. 15 of 1994.

"enactment" means an enactment as defined in section 46A(1) and includes any legislative enactment specified in paragraph (b), any amendment thereof or any directive in connection therewith issued by the Republic of Turkey;

"exporter" means a registered exporter as contemplated in section 46A(6);

"goods" as used in these rules means depending on the context, "goods" or "products" or "materials" as defined in an enactment;

"GSP goods", means goods exported or in the case of a producer, goods produced for export from the Republic for the purposes of obtaining the benefits of preferential tariff treatment on importation into the Republic of Turkey;

"list rule" or "rule" means a requirement specified in respect of a product in the "List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status" as provided in Annex II and the Introductory Notes thereto in Annex I, of the Decision;

"manufacturer" means a registered manufacturer as contemplated in section 46A(6) and includes, depending on the context, a "producer";

"producer" means a registered producer as contemplated in section 46A(6) and includes a person that breeds and raises any animals, mines any minerals and grows and harvests any products and depending on the context, any person that manufactures, processes or assembles goods or any combination thereof;

"relevant enactment" means an enactment of the Republic of Turkey;

"Republic" means the Republic of South Africa.

"SACU" means the Southern African Customs Union of which the members are the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of Swaziland;