| 49A.16(19), (20) |
Article 19 - General requirements |
Article 20 - Procedure for the issue of a movement Certificate EUR1
| (a) |
Numbered sets of Movement Certificate EUR1 (pages 1 - 2) and the Application For A Movement Certificate (pages 3 - 4) with a duplicate application form (page 5) have been printed in accordance with the provisions of the Protocol and are available on application from the South African Revenue Services at the offices of Controllers specified in paragraph 200.03 of the Schedule to the Rules on application by any exporter who wishes to export originating products to the European Union. |
(b)
| (i) |
All forms received must be accounted for and mutilated, spoilt or cancelled forms must be returned to the nearest Controller. |
| (ii) |
An affidavit must be furnished in respect of any forms lost, explaining the circumstances of the loss. |
| (iii) |
The form EUR1, export bill of entry and supporting documents shall be submitted for certification to the office of the Controller prescribed in item 200.03 (paragraphs (g) and (h)) of the Schedule to the Rules, nearest to the place of business of the exporter, except when submitted by the holder of a binding origin determination in which case submission may be to any Customs and Excise office prescribed in item 200.03. |
[Rule 49A.16(19), (20)(b)(iii) substituted by section 3 of Notice No. R.3620 of GG48862, dated 30 June 2023]
| (c) |
An exporter may only authorise a licensed clearing agent to complete and sign the form EUR1 and the application form. |
| (d) |
The authorisation must be completed on the exporter's own letter-headed paper and confirm full details of the agent's name and address and the full names of the staff who will complete and sign the said forms. |
| (e) |
The exporter shall authorise and issue instructions to the clearing agent in writing in respect of each occasion such forms are to be completed and shall specify clearly that he holds evidence to the effect that the goods qualify as originating products within the meaning of the provisions of origin in the Protocol and a duplicate set, certified by him, has been furnished to the agent. |
| (f) |
The letter of authority shall be submitted together with the completed form EUR1 and application form and will be retained by the Controller. |
| (g) |
Completion of a form EUR1 or origin declaration is conditional on the exporter holding, and being able to produce on demand, all necessary evidence that the goods comply with the origin rules of this Protocol; |
| (h) |
Form EUR1 must be completed to be authentic in accordance with the instructions in Article 20, the notes to the certificate and the following requirements: |
| (i) |
If the certificate is being made out in manuscript, it must be made out in ink and capital letters must be used throughout; |
| (ii) |
the numbered boxes of the certificate must be completed as follows: |
Box 1
In addition to the name and address of the exporter, also insert the registration number referred to in rule 39.08.
Box 2
Insert SADAC State in the first line and the country of destination in the European Union, ACP, EPA, OCT or Ceuta and Melilla (Article 44), as the case may be, in the second line.
Box 3
Insert the name of the consignee, and for exports to any exhibition outside the European Union, also insert the name and address of the exhibition.
Box 4
Insert SADC EPA State or ACP EPA State or European Union or OCT (goods imported from the European Union re-exported in the same state) or Ceuta and Melilla (Article 44) or the Republic of San Marino (to the extent applicable) or the Principality of Andorra referred to in the definition of products originating in the European Union in the Notes to Part A of the Schedule to the General Notes of Part 1 of Schedule No. 1, as the case may be.
Box 5
Insert the country of destination in the European Union.
Box 6
Insert the details which will be inserted on the export bill of entry.
Box 7
Insert one of the following endorsements where necessary; otherwise leave the box blank—
"Cumulation" (where originating materials are incorporated into a product, worked or processed within or beyond the operations referred to in Article 9(1) as contemplated in Articles 3, 4, 5 or 6)
"Duplicate" (where application is made for a duplicate as contemplated in Article 22).
"Issued retrospectively" (where the goods have been exported before application is made for a certificate and application is made for retrospective issue thereof as contemplated in Article 21).
"Replacement of movement certificate EUR1/origin declaration" - Issued in …(insert the country in which the EUR1 / origin declaration was issued - to be issued in the circumstances contemplated in Article 23).
If applicable, the particulars referred to in terms of Note 4 to the certificate of origin
[Words following "Replacement of movement certificate EUR1/origin declaration" inserted by paragraph (uuu) of Notice No. R. 1472 dated 22 December 2017]
Box 8
| - |
Enter item numbers and identifying marks and numbers in the space on the left-hand side of the box. |
| - |
Except if goods are wholly obtained, only goods subject to the same originating rule or rules specified for any heading number or group of heading numbers must be reflected on each certificate. |
| - |
No space must be left between items. |
| - |
State identifying marks and numbers on the packages. |
| - |
If the packages are addressed to the consignee state the address. |
| - |
If they are not marked state "No marks and numbers". |
| - |
For goods in bulk which are not packed insert "In bulk" |
| - |
The quantity stated must agree with the quantities on the invoice, for example, 100 cartons. |
| - |
The goods must be identified by giving a reasonably full commercial description and in order that the appropriate tariff heading can be determined, for example, electric insulators (8546) or watch cases and parts (9111). The heading must be stated next to the description. |
| - |
If both originating and non-originating goods are packed together describe only the originating goods and add at the end "Part contents only." |
| - |
If non-originating goods are included in a consignment of originating goods, the non-originating goods must be marked with an asterisk on the invoice and the following statement put in box 8, below the description of the goods: |
| - |
"Goods marked * on the invoice are non-originating and are not covered by this form EUR1. |
| - |
Draw a horizontal line under the only or final item in box 8 and rule through the unused space with a Z-shaped line or otherwise cross it through. |
Box 9
Insert metric measures.
Box 10
Invoices must—
| (a) |
be serially numbered and the dates and numbers reflected in this box; |
| (b) |
reflect the form EUR1 number or mention the office and date of issue; |
| (c) |
contain a full description of the goods, the tariff heading and reference numbers or other particulars for identification of the goods in the exporter's records; and |
| (d) |
state the country in which the goods originate. |
Box 11
| - |
Insert the bill of entry number and date. |
| - |
The officer must print his/her initials and surname below his/her signature and date-stamp the certificate in the space provided by imprinting thereon the special stamp issued to him/her for this purpose. |
Box 12
| - |
The initials and surname and capacity of the person signing the certificate must be stated below the signature. |
| - |
If the certificate is signed on behalf of a clearing agent the name of the clearing agent must be stated below the signature |
| - |
The signature must not be mechanically reproduced or made with a rubber stamp. |
| (i) |
No certificate shall be valid— |
| (i) |
If any entered particulars are incorrect and not in accordance with these rules; |
| (ii) |
if it contains any erasures or words written over one another; |
| (iii) |
if altered, unless any alterations are made by deleting the incorrect particulars, by adding any necessary corrections and such alterations are initialled by the person who completed the certificate and endorsed by the officer who signs the certificate. |
| (j) |
For the purposes of verification of the originating status of goods declared in the application for form EUR1 (page 4 of the set of forms) the exporter, whether the manufacturer in whose undertaking the last working or processing was carried out or an exporter who has bought in the goods from a manufacturer for exportation in the same state or who re-exports in the same state goods imported from the European Union or an ACP EPA State or OCT must produce to an officer at any time including at the time of presentation of such application, as the officer may require documents proving the originating status of the goods exported, including— |
| (i) |
in accordance with the provisions of Article 31, accounts or internal bookkeeping and any other documents providing direct evidence of working or processing of materials carried out by the exporter or manufacturer to obtain the goods concerned, forms EUR1 and origin declarations referred to in Article 24(3) proving the originating status of materials used and supplier's declarations; |
| (ii) |
documents which prove the identity of materials used in production and which contain enough particulars to determine the tariff heading thereof; |
| (iii) |
documents proving the value of materials used and added value; |
| (iv) |
costing records showing the calculation of the ex-works price defined in the Protocol. |
| (k) |
The requirements for signing the declaration on form EUR1 are also applicable in respect of the application form which— |
| (i) |
must bear the original signature of the person signing the declaration; |
| (ii) |
must be signed by the same person who signed the declaration on the form EUR1; |
| (l) |
In the space where is stated "Specify as follows the circumstances which have enabled these goods to meet the above conditions" the exporter must state— |
| (i) |
If exported goods are manufactured/wholly obtained by the exporter: |
"The goods shown on the form EUR1 were manufactured / wholly obtained by the exporter and are classified under ………………. (4 figure heading). They fulfil the appropriate qualifying provisions of origin of the Protocol."
| (ii) |
If the exporter has bought in goods for export in the same state— |
| (aa) |
Goods manufactured / wholly obtained in the Republic |
"The goods shown on the form EUR1 were manufactured / wholly obtained in the Republic and are classified under ….. (4 figure heading). Evidence of their originating status as required by the Protocol is held by me;" or
| (bb) |
Goods manufactured / wholly obtained in the European Union or any ACP EPA State or OCT referred to in Articles 4, 5 or 6 of the Protocol. |
"The goods were imported from………………….. (name of country) under cover of attached………………..(state proof of origin, form EUR1 / invoice declaration, as the case may be) and are being exported in the same state. The goods are classified under ………………….(4 figure tariff heading)."
| (iii) |
In the case of subparagraphs (i) and (ii) (aa), the applicable list rule in the Annex of the Protocol. |
| (m) |
"Supporting documents attached" must include— |
| (i) |
a copy of the bill of lading, air waybill or other transport document, a copy of the export invoice or packing list which must bear reference numbers or other particulars sufficient to allow them to be identified in the exporter's records; |
| (ii) |
the documents referred to in paragraph (d) |
| (n) |
The origin administration officer may refuse to certify form EUR1 if he has reasonable doubts about the correctness of the statements made in this form. |
| 49A.17(21) |
Article 21 – Movement Certificates EUR1 issued retrospectively |
| (a) |
The exporter may only apply for the issue of a form EUR1 after exportation at the office of the Controller where the goods were exported. |
| (b) |
The application shall be in writing, stating fully the reasons for the request and shall be supported by— |
| (i) |
a completed form EUR1 and its application form of which— |
| (aa) |
Box 7 shall be endorsed "issued retrospectively"; and |
| (bb) |
If a form EUR1 has not been issued previously for the goods concerned, the declaration by the exporter shall include a statement to this effect; |
| (ii) |
copies of the bill of entry export, invoices, bill of lading or air waybill or other transport document for the consignment and proof of the identity of the goods ordered and received in the country of destination; |
| (iii) |
proof that the goods comply with the provisions of origin of the Protocol; |
| (iv) |
full reasons of the circumstances in which a retrospectively issued form EUR1 is required. |
| (c) |
Before such application is considered an officer will first conduct an examination of the importer's file as contemplated in Article 21.3. |
| (d) |
The application for the issue of a Movement Certificate EUR1 retrospectively shall be considered by the Controller or any officer. |
| 49A.18(22) |
Article 22 – Issue of a duplicate movement certificate EUR1 |
| (a) |
The exporter shall furnish to the Controller or any officer designated to perform such function in the Controller’s Office when the original form EUR1 was issued— |
| (i) |
a written statement giving reasons why a duplicate is acquired and the number and date of the original form EUR1; |
| (ii) |
a completed form EUR1 and application form reflecting the word "Duplicate" and the number and date of the original form in Box No.7; |
| (iii) |
copies of the bill of entry export, export invoice, bill of lading, air waybill or other transport documents together with any other supporting evidence produced when the original certificate was issued. |
| (b) |
The Controller or any officer designated to perform such function in the Controller's Office shall attach a copy of the original application form to the application form for a duplicate and shall take into account the facts or circumstances considered when the original form EUR1 was issued. |
| (c) |
If the Controller or any officer designated to perform such function in the Controller's Office decides to certify the duplicate form EUR1, he shall stamp and sign it in the same way as any other form EUR1 but in Box 11 after the word "Date" he shall insert the words "from which this duplicate movement certificate is valid" and thereafter the date of the original form EUR1. |
| 49A.19(23) |
Article 23 – Issue of movement certificates EUR1 on the basis of a proof of origin issued or made out previously (herein referred to as a "Replacement Movement Certificate") |
| (a) |
Any replacement movement certificate(s) may only be issued in respect of goods which have not been delivered for home consumption, have not undergone further processing and are under customs control. |
| (b) |
Application for any replacement movement certificate(s) may be in respect of— |
| (i) |
all or part of a consignment covered by the original form EUR1 or invoice declaration; or |
| (ii) |
a collection of goods covered by several original form EUR1 or invoice declarations issued in the same country of origin. |
| (c) |
The application must— |
| (i) |
be made in writing to the Controller or any officer designated to perform such function in the Controller's Office where the goods are under customs control stating the reasons for the application; |
| (ii) |
be accompanied by a completed form EUR1 and application from marked in Box 4 with the country of origin and endorsed in Box 7 with the statement "Replacement of Movement Certificate EUR1 _________ of (number and date) / origin declaration issued in …………….."(the country in which the movement certificate EUR1 / origin declaration to be replaced was issued) together with any special statement which appear on the original document; |
| (iii) |
include a declaration that the goods are the same goods or formed part of the consignment of the goods for which the form EUR1 or the origin declaration was issued; |
| (iv) |
include the original form EUR1 or the origin declaration. |
| (d) |
The original movement certificates EUR1 / origin declaration and the application form for replacement movement certificate(s) will be retained by the Controller or any officer designated to perform such function in the Controller's Office. |
| 49A.20(24,25) |
Article 24 – Conditions for making out an invoice declaration |
Article 25 – Approved exporter
| (a) |
Any exporter referred to in Articles 24 and 25 shall— |
| (i) |
ensure that the goods comply with the relevant provisions of origin at the time of export; and |
| (ii) |
be in possession of the records and documents proving the originating status of the goods exported as contemplated in the rules for Article 20 and Article 31; and |
| (iii) |
use serially numbered invoices; |
| (iv) |
insert a reference number or other particulars on any origin declaration delivery note or another commercial document according to which the goods can be readily identified in such records and documents; |
| (v) |
describe the goods on such origin declaration and any delivery note or another commercial document with sufficient detail to enable them to be identified and for the purposes of determination of the tariff heading; |
| (vi) |
insert on any such document the applicable tariff heading; |
| (vii) |
indicate clearly on such documents by means of an asterisk and statement goods which are not of preferential origin; |
| (viii) |
insert on 3 copies of the origin declaration or such other document the declaration specified in Annex IV of the Protocol, which shall— |
| (aa) |
be dated and bear the original signature of the exporter if the declaration is not made by an approved exporter; |
| (bb) |
reflect the name and capacity of the person signing the declaration in capital letters below the signature; |
| (cc) |
in the case of an approved exporter, contain the customs authorisation number; |
| (ix) |
The documents referred to in subparagraph (viii) shall be dealt with by— |
| (aa) |
forwarding one copy of the document on which the declaration is made to the consignee; |
| (bb) |
including with the other export documentation one such copy and a copy of the invoice (if the declaration is not made on the invoice) for retention by the Controller; |
| (cc) |
creating a file for storing a copy of the origin declaration, such delivery note or other commercial document and supporting evidence to prove the origin of the goods. |
| (c) |
Application for approved exporter status must be made in accordance with rule 59A.01A(b)(i), and Annexure DA 185.4A2 or the corresponding screen or page of the electronic application must be submitted. |
[Rule 49A.20(24,25)(c) substituted by section 27 of Notice No. R.473, GG43245, dated 24 April 2020]
| (d) |
Any exporter who issues any origin declaration in the circumstances contemplated in Article 24(1)(b) may be prohibited from issuing such declarations if he— |
| (i) |
makes a false declaration concerning the origin or the value of any consignment; |
| (ii) |
does not comply with the requirements of the Protocol or these rules. |
| (e) |
The approved exporter status contemplated in Article 25 may be withdrawn if such exporter— |
| (i) |
makes a false declaration concerning the origin or the value of any consignment; |
| (ii) |
does not comply with the requirements of these rules; |
| (iii) |
fails to notify the manager responsible for the administration of the rules of origin section in Head Office, the Controller or any officer designated to perform such function that— |
| (aa) |
the goods no longer fulfil the required origin conditions (for example, by change of sources of materials); |
| (bb) |
the need of approval ceases; |
| (cc) |
the legal identity or address changed. |
| (f) |
If an exporter has been so prohibited from using origin declarations or approved exporter status has been so withdrawn such exporter shall apply for form EUR1 in respect of all exports for which originating status is claimed for such time as manager responsible for the administration of the rules of origin section in Head Office, the Controller or any officer designated to perform such function may determine. |
| (g) |
If any origin declaration is made after exportation as contemplated in Article 24(6), the documents reflecting the origin declaration together with copies of the other documents produced at the time of export and the documents proving originating status shall be produced to the Controller or any officer designated to perform such function at the office of the Controller where the goods were entered for export of which is nearest to the post office where the goods were exported. |
| 49A.21(26) |
Article 26 - Validity of proof of origin |
| (a) |
Any goods imported for which originating status for the purpose of qualifying for a preferential rate of duty specified in Part 1 of Schedule No. 1 is claimed shall, if no proof of origin is available, be subject to the provisions of section 49(9). |
| (b) |
Any application for acceptance of proof of origin after the final date of presentation for the purpose of applying preferential treatment as contemplated in Article 26.2 shall be in writing addressed to the manager responsible for the administration of the rules of origin section in Head Office stating fully the exceptional circumstances on which the application is based. |
| (c) |
For the purposes of Article 26.3, any proof of origin belatedly presented will be accepted only if the goods have been duly entered before expiry of the period of validity of ten month from the date of issue referred to in Article 26.1 |
| 49A.22(27) |
Article 27 - Submission of proof of origin |
| (i) |
Any person who intends to claim preferential tariff treatment must when clearing goods reflect the certificate of origin number and date of issue or in case of an origin declaration by an approved exporter authorization number and date of issue in the relevant field provided for that purpose on the bill of entry. |
| (ii) |
Any proof of origin including supporting documents in respect of imported goods must, as the circumstances require— |
| (aa) |
be produced at the time of entry for home consumption; |
| (bb) |
be in English and if not so a translation must be attached thereto; |
| (cc) |
if entered by post, delivered to the postmaster before delivery thereof where the goods are not entered at a customs and excise office as contemplated in section 13; |
| (dd) |
if entered as contemplated in section 49(9), be submitted upon request to the Controller within the time indicated in such request; and |
| (ee) |
if a refund application as contemplated in section 76(2)(h), be submitted with the application for refund. |
[Rule 49A.22(27)(a) substituted by paragraph (vvv) of Notice No. R. 1472 dated 22 December 2017]
| (b) |
Every certificate of origin produced in respect of imported goods shall have attached to it a statement by the importer to the effect that the goods specified therein meet the conditions required for fulfilment of the requirements of the Protocol. |
[Rule 49A.22(27)(b) substituted by paragraph (www) of Notice No. R. 1472 dated 22 December 2017]
| 49A.23(28) |
Article 28 - Importation by instalments |
| (a) |
Where any importer requests approval to import goods contemplated in this Article 28 by instalments application shall be in writing and— |
| (i) |
in the case of any machine provided for in Additional Note 1 of Section XVI of Part 1 of Schedule No. 1, apply to the manager responsible for the administration of the tariff section in Head Office and forward a copy of the application to the manager responsible for the administration of the rules of origin section in Head Office; |
| (ii) |
in the case of other dismantled or non-assembled products referred to in this Article, the application shall be made to the manager responsible for the administration of the rules of origin section in Head Office stating a full description of the goods, the tariff heading, the number of consignments and include pro-forma invoices of each: |
[Rule 49A.23(28)(a)(ii) substituted by paragraph (xxx) of Notice No. R. 1472 dated 22 December 2017]
| (b) |
Copies of the proof of origin shall be presented with each bill of entry for the importation of consignments subsequent to the first installment and such bill of entry shall reflect the number and date and place of entry of the first bill of entry. |
| 49A.24(29) |
Article 29 - Exemptions from proof of origin |
| (a) |
Proof of origin is not required if the goods are sent as small packages from private persons to private persons, or form part of a traveller's personal baggage and are admissible under the provisions of rebate items 407.01 and 407.02 or 412.10. |
| (b) |
According to the Article the following general conditions apply to the exemption from production of proof of origin in respect of the importations concerned, where— |
| (i) |
the value of such goods does not exceed the limit of EURO 500 in the case of small packages or EURO 1200 in the case of goods forming part of travellers' personal luggage; |
| (ii) |
imports are occasional, not for the purposes of trade and are sent from private persons to private persons or form part of traveller's personal luggage; |
| (iii) |
the goods have been declared as meeting the requirements of the Protocol and there is no reason to doubt the veracity of such declaration. |
| (c) |
The following additional conditions apply for private postal imports— |
| (i) |
the goods have been sent by one private individual to another direct from the preference country in question; |
| (ii) |
the sender declares in writing that the origin conditions are satisfied. |
| (d) |
The provisions apply mutatIs mutandis to such goods sent or taken to the European Union. |
| 49A.25(30) |
Article 30 - Information procedure for cumulation purposes |
| (a) |
For the purposes of cumulation as contemplated in Article 30 the exporter of the originating materials shall provide evidence in the form of: |
| (i) |
Movement Certificate EUR1; |
| (ii) |
an origin declaration; or |
| (iii) |
a supplier’s declaration, a specimen of which appears in Annex VA in any of these countries or territories or in the EU from which the materials came. When Article 6(1) is applied the evidence of originating status shall be given by Form A or a statement of origin; given by the exporter. |
| (b) |
A supplier’s declaration a specimen of which appears in Annex VB shall be provided as evidence of the working or processing carried out in a SADC EPA State, another ACP EPA State, OCT or the EU. |
| (c) |
A supplier’s declaration may either be in print or electronic format, but shall bear the signature of the responsible official of the supplying company and complying with any conditions imposed by the customs authorities. For the purposes of paragraph 9: |
| (i) |
Any person who wishes to issue a suppliers’ declaration must be registered as a producer, and |
| (ii) |
If that person wishes to issue a supplier’s declaration electronically, application must be made to the manager responsible for the administration of the rules of origin section in Head Office. |
| (d) |
A supplier’s declaration must reflect the suppliers contact details and full description of the goods. |
| (e) |
A separate supplier's declaration shall be made up by the supplier for each consignment of goods on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified. |
| (f) |
When a supplier regularly supplies a particular customer with goods whose status in respect of the rules of preferential origin is expected to remain constant for considerable periods of time, he may provide a single declaration which may be issued for a period of up to one year from the date of issue of the declaration, hereinafter referred to as 'a long term supplier's declaration', provided that facts or circumstances on which it is based remain unchanged, to cover subsequent shipments of those goods. |
| (g) |
A long term supplier's declaration may be issued with retroactive effect. In such cases, its validity may not exceed a period of one year from the date on which it came into effect. |
| (h) |
The manager responsible for the administration of the rules of origin section in Head Office must revoke any long term supplier’s declaration if circumstances under which it was issued have changed or when inaccurate or false information was provided. |
[Rule 49A.25(30) substituted by paragraph (yyy) of Notice No. R. 1472 dated 22 December 2017]
| 49A.26(31) |
Article 31 - Supporting documents |
| (a) |
In addition to the documents referred to in the Article and in the rules for articles 19 to 20 every exporter who completes a movement certificate EUR1 or an origin declaration in respect of goods exported shall, if he is the producer, complete or if he bought in the goods from a producer, obtain and keep a supplier's declaration together with all the supporting documents necessary to prove the originating status of the goods concerned. |
| (b) |
The invoiced price is not acceptable as the ex-works price, and may be determined by the manager responsible for the administration of the rules of origin section in Head Office, where— |
| (i) |
different terms apply, for example, CIF price; |
| (ii) |
a special price has been charged between associated companies, in which case the true price shall be established on the basis of the price charged to non-associated purchasers for similar goods; |
| (iii) |
goods are invoiced by producers to purchasers at a net price, in which case any agent's commission shall be added when computing an ex-works price for the purpose of a percentage rule; |
| (iv) |
a discount has been granted subject to conditions, for example, payment to be made within 6 months of sale to a distributor, in which case it should be ignored when calculating the ex-works price; |
| (v) |
any other instances where the invoiced price is not an ex-factory price. |
| (c) |
Any accounting records kept for providing evidence of the originating status of goods shall utilise information prepared in a manner consistent with generally accepted accounting principles appropriate for proving the originating status of the goods and for fulfilling the other requirements of the Protocol. |
| (d) |
A Unique Consignment Reference Number must be generated for each export consignment as required in terms of rule 38.15 |
[Rule 49A.26(31)(d) inserted by paragraph (zzz) of Notice No. R. 1472 dated 22 December 2017]
| 49A.27(32) |
Article 32 - Preservation of proof of origin and supporting documents |
Documents shall be preserved as provided in rule 101.02.
| 49A.27(33) |
Article 33 - Discrepancies and formal errors |
| (a) |
Slight discrepancies in proof of origin documents referred to in Article 33(1) submitted at the time of entry of imported goods may include— |
| (i) |
spelling or typing mistakes or other minor errors not corrected; |
| (ii) |
amendments which have no direct bearing on the validity of the declaration of origin; |
| (iii) |
information valid an accurate but not in correct box; |
| (iv) |
exporter declaration box not dated; |
| (v) |
[Rule 49A.27(33)(a)(v) deleted by paragraph (aaaa) of Notice No. R. 1472 dated 22 December 2017 |
| (b) |
Any proof of origin document submitted with slight discrepancies or formal errors as contemplated in this Article may be accepted provided the documents comply with the conditions contemplated in this Article. |
| 49A.29(34) |
Article 34 - Amounts expressed in EURO |
Any rule for the purposes of this Article will be made under the provisions of section 73(3).
Statistics Act, 1999
