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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 49 of the Act

Agreement on trade, development and co-operation between the European Community and the Republic of South Africa

Protocol 1

Title II : Definition of the Concept of "Originating Products"

 

49A.03(2) Article 2 - General requirements

 

No rule.

 

49A.04(3),

(4), (5), (6) Article 3 - Bilateral cumulation

 

Whenever originating status is claimed for any product in which materials originating in the European Union or any SADC EPA State have been incorporated, 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 cumulation as contemplated in Article 3.

 

Article 4 - Diagonal cumulation

 

(a) Whenever originating status is claimed for any product in which materials originating in the SADC EPA State, the European Union or other ACP EPA States or OCT have been incorporated, the exporter shall in addition to any other documentation that may be elsewhere specified in the Protocol or in these rules keep, available for inspection all appropriate records to prove compliance with the conditions for diagonal cumulation as contemplated in Article 4.
(b) The entry into force of cumulation with a particular country or territory provided for in Article 4 and the list of originating materials, and any revised contents thereof, referred to in paragraph 17 shall be published as appendices and amendments to these rules.

[Rule 49A.04(4)(b) substituted by paragraph (ooo) of Notice No. R. 1472 dated 22 December 2017]

 

Article 5 - Cumulation with respect to materials which are subject to Most Favoured Nation (MFN) duty free treatment in the European Union

 

(a) Whenever originating status is claimed for any product in which non-originating materials have been incorporated, the exporter shall, in addition to any other documentation that may be elsewhere specified in the Protocol or in these rules keep, available for inspection all appropriate records to prove compliance with the conditions for cumulation as contemplated in Article 5.

(b)

(i) Cumulation in terms of Article 5 may be applied when the list of materials is available from the Committee referred to in paragraph 3 of that Article; and
(ii) the list, and any amendment thereto, shall be published as an appendix to these rules and unless any effective date is stated by the Committee, the list and any subsequent amendment apply to the materials specified therein from the date of publication.
(c) When goods are exported to which cumulation in terms of paragraph 1 of Article 5 relates, the form EUR 1 or origin declaration must bear the entry referred to in paragraph 2 of that Article.

[Rule 49A.04(5) substituted by paragraph (ppp) of Notice No. R. 1472 dated 22 December 2017]

 

Article 6 - Cumulation with respect to materials originating in other countries benefiting from preferential duty-free quota-free access to the European Union

 

(a) Whenever originating status is claimed for materials originating in other countries or territories benefiting from the special arrangement for least developed countries and duty-free quota-free access to the European Union under the general  provisions of the generalized system of preferences if incorporated in products obtained in a SADC EPA State, the exporter shall, in addition to any other documentation that may be elsewhere specified in the Protocol or in these rules keep, available for inspection all appropriate records to prove compliance with the conditions for cumulation as contemplated in Article 6.
(b) Cumulation in terms of Article 6 may only be applied from the date and to the extent the requirements referred to in the Article have been complied with and the necessary information and effective date or dates published in these rules.

[Rule 49A.04(6) substituted by paragraph (qqq) substituted by Notice No. R. 1472 dated 22 December 2017]

 

 

49A.05(7) Article 7 - Wholly obtained products

 

Goods wholly obtained must be so declared on form EUR1 or any origin declaration and any entry for export.

 

49A.06(8),

(9) Article 8 - Sufficiently worked or processed products

Article 9 - Insufficient working or processing operations

 

Any record kept to prove the originating status of goods exported shall reflect the nature of the working or processing carried out in the European Union or SADC EPA State in order to distinguish the operations for the purposes of Article 8 and 9.

 

49A.07(10) Article 10 - Unit of qualification

 

No rule.

 

49A.08(11) Article 11 - Accessories, spare parts and tools

 

No rule.

 

49A.09(12) Article 12 - Sets

 

Any proof of origin kept of goods exported shall contain sufficient details for verification of the heading and other characteristics of the goods for the purpose of application of these Articles.

 

49A.10(13) Article 13 - Neutral elements

 

No rule.