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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 V : Arrangements for Administrative Co-operation

 

49A.30(35)        Article 35 - Administrative conditions for products to benefit from the SADC EPA EU EPA

 

No rule

 

49A.31(36) Article 36 - Notification of customs authorities

 

No rule

 

49A.32(37) Article 37 - Mutual assistance

 

(a) The stamp provided for issuing forms EUR1 must be used only for that purpose and only such stamp shall be used for such forms.
(b) The manager responsible for the administration of the rules of origin section in Head Office shall be responsible for rendering the assistance contemplated in this Article to the customs administrations of the European Union.

 

49A.33(38)        Article 38 - Verification of proof of origin

 

(a) Any proof of origin in respect of imported goods shall be submitted for verification to the customs authorities of the European Union for verification by the manager responsible for the administration of the rules of origin section in Head Office.
(b) If any origin administration officer has reasonable doubts about form EUR1 or origin declaration, the originating status of the goods concerned or the fulfillment of the other requirements of the Protocol such officer may, unless the manager responsible for the administration of the rules of origin section in Head Office otherwise determines, allow release only on the furnishing of adequate security pending a report by the customs authorities of the European Union on the originating status of the goods.
(c) If a request is received from the customs authorities in the European Union, the exporter, supplier or any other person contemplated in section 4(12A) shall produce all documents and furnish the information necessary to determine the authenticity of proofs of origin, the originating status of the goods concerned or the fulfillment of the other requirements of the Protocol.
(d) The manager responsible for the administration of the rules of origin section in Head Office shall determine whether or not to refuse entitlement to preferences in the circumstances contemplated in Article 38(6).

 

49A.34(39)        Article 39 - Verification of suppliers' declarations

 

For the purpose of verifying suppliers' declarations a risk based analysis may be carried out at random or whenever there are reasonable doubts in respect of authenticity or the correctness of the movement certificate EUR1 or origin declaration information by 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.

 

49A.35(40)        Article 40 - Dispute settlement

 

(a) Any person involved in a dispute as contemplated in Article 40 concerning any decision or determination in respect of the application or interpretation of any provision of origin may, before any appeal to court as contemplated in section 49(7)(b), submit an internal appeal to the Commissioner within 3 months of the decision or determination concerned.
(b) Application for internal appeal shall be made on the appeal form obtainable from the manager responsible for the administration of the rules of origin section in Head Office and shall state all the facts and circumstances relating to the dispute in such form which shall be supported by available documentary evidence including the documents in respect of the relevant customs and excise procedure and legal argument to substantiate the viewpoint expressed in the application.

 

49A.36(41) Article 41 - Penalties

 

No rule.

 

49A.37(42) Article 42 - Free zones

 

If a certificate of origin is issued for goods which use a free zone in the course of transport, the exporter must, include with the supporting documents referred to in rule 49A.26(31) a declaration to this effect and stating that the goods were not substituted by other goods and did not undergo handling other than normal operations designed to prevent their deterioration.

 

49A.38(43)        Article 43 - Derogations

 

No rule