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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

Treaty of the Southern African Development Community and Protocols concluded under article 22 thereof

Annex I

 

49B.02(1) Rule 1 – Definitions and interpretation

 

No rule.

 

49B.03(2) Rule 2 – Origin criteria

 

49B.03(2) General requirements

(Consigned directly)

 

(a) Notwithstanding the requirement that originating goods must be transported directly from one Member State to a consignee in another Member State, goods imported into the Republic consisting of one single consignment may be transported through other territories with, should the occasion arise, transhipment or temporary warehousing in such territories, provided that they remain under the control of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

 

Originating products may be transported by pipeline to the Republic across a territory other than that of a Member State.

 

(b) Evidence that the conditions set out in paragraph (a) have been fulfilled shall be supplied at the time of entry by the production of:
(i) a single transport document covering the passage from the exporting Member State through the country of transit; or
(ii) a certificate issued by the customs authorities of the country of transit,
(aa) giving an exact description of the products;
(bb) stating the dates of unloading and reloading of the products and full particulars of the means of transport used, and
(cc) certifying the conditions under which the products remained in the transit country, or
(c) failing these, any substantiating documents.

 

49B.03(2)2 Sufficiently worked or processed products

 

For the purposes of paragraph 2(c) of Rule 2, Appendix V of Annex I (Regulation on the Tariff Quotas, Time periods and Arrangements for the Administration and Enforcement in respect of Products of HS Chapters 50 to 63 Exported to SACU by Member States) provides for procedures applicable to exportations to and importations into the SACU of goods to which the arrangements relate. Rebate item 460.11 of Schedule No. 4 provides for a rebate of duty in respect of importation of the goods concerned.

 

49B.03(2)3 Cumulative Treatment

 

Whenever originating status is claimed for any product in which materials originating in any Member State have been incorporated, the exporter shall, in addition to any other documentation that may be elsewhere specified in Annex I or in these rules keep available for inspection all appropriate records to prove the working or processing carried out in each Member State.

 

49B.04(3) Rule 3 – Processes not conferring origin

 

No rule.

 

 

49B.05(4) Rule 3 – Goods wholly obtained in the member states

 

Goods wholly obtained must be so declared on the 500 and any entry for export.

 

49B.06(5) Rule 5 – Unit of qualification
(a) Where any importer requests approval to import goods contemplated in the Rule in more than one consignment 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 Senior Manager: Customs Legislative and Interpretation at 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;

[Rule 49B.06(5)(a)(i)substituted by paragraph (kkkk) of Notice No. R. 1472 dated 22 December 2017]

(ii) in the case of other unassembled or disassembled goods 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 49B.06(5)(a)(ii) substituted by paragraph (llll) 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 consignment and such bill of entry shall reflect the number and date and place of entry of the first bill of entry.

 

49B.07(6) Rule 6 – Separation of materials

 

For the purpose of this Rule, until the conditions agreed upon by the Committee of Minister envisaged in paragraph 2 of the Rules are available and have been enacted into law as contemplated in section 49(9), any person who produces goods for export to a Member State and who intends introducing an appropriate accounting system to replace the separation of originating and non-originating materials shall comply with the following conditions:

(a) Application shall be made to the Controller in writing;
(b) such person must produce proof
(i) that he/she regularly exports the manufactured goods to Member States;
(ii) of the impracticability of physical separation of the goods; and
(iii) of the identity and interchange ability of the originating and non-originating materials concerned which means that the originating and non-originating materials must be of the same kind and commercial quality and possess the same technical and physical characteristics, and cannot be distinguished from one another for origin purposes when incorporated into the finished product on account of any markings or other identification thereon.
(c) The accounting system and other records must—
(i) in accordance with the Rule, be adequate to ensure that no more goods are deemed to originate in the Republic than would have been the case if the producer had been able to physically separate the materials;
(ii) make a clear distinction between originating materials and non-originating materials acquired and / or left in stock; and
(iii) show that the manufacturer's stocks of originating materials exceeded the non-originating materials at the end of the accounting period which should date back 12 months from the time of any export, or delivery for export to, an exporter.

 

49B.08(7) Rule 7 – Treatment of mixtures

 

No rule.

 

49B.09(8) Rule 8 – Treatment of packing

 

(a) Where in accordance with General Rule 5 of the Harmonized System packing is included with the goods for classification purposes or it is included in the dutiable mass as contemplated in Note D of the General Notes to Schedule No. 1, it shall be included for the purposes of determining origin in terms of this Rule.
(b) Containers defined in section 1(2) of the Act or other imported containers, as the case may be;
(i) shall be subject to the provisions of section 38;
(ii) may be entered under heading 86.09 of Part 1 of Schedule No. 1 if classifiable thereunder;
(iii) may be entered under item 480.05 of Schedule No. 4 on compliance with the provisions of the item.

 

49B.10(9) Rule 9 – Documentary evidence

 

49B.10(9)1 Issue of the SADC Certificate of Origin (SCO)
(a) Numbered sets of SADC Certificate of Origin (SCO) contained in Appendix II to Annex I (pages 1 (original) and 2 (duplicate)) and the Application for SADC Certificate of Origin (SCO) (page 3) and Declaration by the Exporter (page 4) have been printed and are available from the South African Revenue Service 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 Member States of the SADC.

(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 SCO, 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 49B.10(9)1(b)(iii) substituted by section 4 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 SCO 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 Annex I 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 SCO and application form and will be retained by the Controller.
(g) Completion of the SCO 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 the Annex.

[Rule 49B.10(9)1 substituted by section 2 of Notice No. R. 1165, GG 42698 dated 13 September 2019]

(h) The 500 must be completed to be authentic in accordance with the instructions in the notes thereto 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

The exporter must be a natural person ordinarily resident in the Republic or a person whose place of business or the place of business of which is in the Republic. In addition to the name and address of the exporter, also insert the registration number referred to in rule 39.08 in the space provided.

 

Box 2

Insert the name and office address of the consignee in the country of destination.

 

Box 3

Insert one of the following endorsements where necessary:

(i) "Duplicate" (where application is made for a duplicate SCO)
(ii) "Issued retrospectively" (where the goods have been exported before application is made for a certificate and application is made for the retrospective issue thereof)

 

Box 4

Insert the details which will be inserted on the export bill of entry.

 

Box 5

No rule.

 

Box 6

• Enter item numbers and identifying marks and numbers on the packages in the space on the left-hand side of the box.
• If the packages are not marked, state "No marks and numbers".
• The quantity stated must agree with the quantities on the invoice, for example 100 cartons.
• If the packages are addressed to the consignee, state the address.
• No space must be left between items.
• 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.
• The goods must be identified by giving a reasonably full commercial description and in order for the appropriate tariff heading to be determined, for example, electric insulators (8546) or watch cases and parts (9111). The heading must be stated next to the description.
• For goods in bulk that are not packed, insert "In bulk".
• 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 must be inserted in box 6 below the description of the goods:

"Goods marked * on the invoice are non-originating and are not covered by this form SCOW.

• Draw a horizontal line under the only or final item in box 6 and rule through the unused space with a Z-shaped line or otherwise cross it through.

 

Box 7

Insert the tariff heading (four digit code) of Part 1 of Schedule No. 1 in respect of each line of goods described in Box 6.

 

Box 8

Insert "P" for goods wholly produced or "5" for goods with imported inputs.

 

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 SCO 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

• 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.

 

Box 12

• 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 13

• Insert the bill of entry number and date and other particulars.
• Follow the instructions in respect of Box 12.

 

(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 the SCO, 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 a Member State 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) 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, the SCO or any other proof of origin document proving the originating status of materials used and declarations by the producer;
(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 Annex I.
(k) The requirements for signing the declaration on the SCO 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 SCO;
(l) In the space where it is stated "Specify as follows the circumstances which have enabled these goods to meet the above conditions" in the Declaration by the Exporter the exporter must state—
(i) if exported goods are manufactured/wholly obtained by the exporter

"The goods shown on the form SCO were manufactured / wholly obtained by the exporter and classified under _________ (four digit tariff heading). They fulfil the appropriate qualifying provisions of origin of Annex I.

(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 SCO were manufactured / wholly obtained in the Republic and are classified under ______________ (four digit tariff heading). Evidence of their originating status as required by Annex I is held by me"; or

(bb) goods manufactured / wholly obtained in a Member State—

"The goods were imported from ______________ (name of Member State) under cover of attached __________ (state proof of origin form SCO) and are being exported in the same state. The goods are classified under __________ (four digit tariff heading)."

(iii) in the case of subparagraphs (i) and (ii)(aa), the applicable list rule in Annex I.
(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 record;
(ii) the documents referred to in paragraph (j); and (iii) the document referred to in Rule 49B.10(9)9(a).

 

49B.10(9)2 SADC Certificate of Origin (SCO) issued retrospectively
(a) An 500 may be issued exceptionally after exportation of the goods to which it relates if—
(i) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
(ii) it is demonstrated to the satisfaction of the authorised officer contemplated in rule 49B.01(e)(ii) that the SCO was issued but was not accepted at importation in the Member State of destination for technical reasons.
(b) The exporter may only apply for the retrospective issue of the SCO after exportation at the office of the Controller where the goods were exported.
(c) The application shall be in writing and shall be supported by—
(i) a completed SCO and its application form of which—
(aa) box 3 shall be endorsed "issued retrospectively"; and
(bb) if the SCO 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 Annex I;
(iv) full reasons of the circumstances in which a retrospectively issued SCO is required.
(d) Before such application is considered an officer will first conduct an examination of the exporter's file for the purpose of verification that the information in such file agrees with the information supplied in the application.
(e) The application for the issue of the SCO retrospectively shall be considered by the officer responsible for origin administration in the Controller's Office.

 

49B.10(9)3 Issue of a Duplicate SCO
(a) In the event of theft, loss or destruction of an SCO, the exporter may apply for a duplicate made out on the basis of the export documentation in possession of the Controller at the place where the goods were entered for export.
(b) The exporter shall furnish to the Controller where the original SCO was issued—
(i) a written statement giving reasons why a duplicate is required and the number and date of the original SCO;
(ii) a completed SCO and application form reflecting the word "Duplicate" and the number and date of the original form in Box 3;
(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, as prescribed in Rule 49B.10(9)1(m).
(c) The Controller must—
(i) ensure that a copy of the original application form is attached to the application form for a duplicate; and
(ii) take into account the facts and circumstances considered when the original SCO was issued.
(d) If the Controller decides to certify the duplicate SCO, he or she shall stamp and sign it in the same way as any other SCO, but in Box 13 after the word "Date", he or she shall insert the words "from which this duplicate certificate is valid" and thereafter the date of the original SCO

 

49B.10(9)4 Verification of the Statement contained in the SADC Certificate of Origin (Rule 9(3) and (4))
(a) Any SCO in respect of imported goods requiring verification shall be submitted on the form Verification of Origin contained in Appendix IV to Annex I by the manager responsible for the administration of the rules of origin section in Head Office to the customs authority of the Member State where the SCO was issued.

[Rule 49B.10(9)4(a) substituted by paragraph (nnnn) of Notice No. R. 1472 dated 22 December 2017]

(b)

(i) If the Controller has reasonable doubts about an SCO, the originating status of the goods concerned or the fulfilment of the other requirements of Annex I, such Controller 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 authority of the Member State on the originating status of the goods.

[Rule 49B.10(9)4(b)(i) substituted by paragraph (oooo) of Notice No. R. 1472 dated 22 December 2017

(ii) If the goods concerned are subject to any prohibition in terms of any other law, the goods shall be dealt with as provided in section 113(8).
(iii) If no reply is received within three months as provided for in Rule 9(3), the  manager responsible for the administration of the rules of origin section in Head Office may refuse entitlement to preferences in respect of the goods under investigation and any future consignments of such goods.

[Rule 49B.10(9)4(b)(iii) substituted by paragraph (pppp) of Notice No. R. 1472 dated 22 December 2017]

(c) If a request is received from the customs authorities in any Member State, the exporter, producer 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 Annex I.

 

49B.10(9)6 Deposit with Secretariat of the SADO of Particulars Specified in Rule 9(6)
(a) The stamp provided for issuing forms SCO 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 furnishing the Secretariat of the SADC with the particulars regarding the issuing of SADC Certificates of Origin specified in Rule  9(6).

[Rule 49B.10(9)6(b) substituted by paragraph (qqqq) of Notice No. R. 1472 dated 22 December 2017]

 

49B.10(9)7 Submission of Proof of Origin

 

(a) Any person who intends to claim preferential tariff treatment must when clearing goods reflect the certificate of origin number and date of issue in the relevant field provided for that purpose on the bill of entry.
(b) Any proof of origin including supporting documents in respect of imported goods must, as circumstances require—
(i) be produced at the time of entry for home consumption;
(ii) be in English and if not so a translation must be attached thereto;
(iii) 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;
(iv) if entered as contemplated in section 49(9), be submitted upon request to the Controller within the time indicated in such request; or
(v) if a refund application as contemplated in section 76(2)(h), be submitted with the application for refund.
(c) 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 Annex I.

[Rule 49B.10(9)7 substituted by paragraph (rrrr) of Notice No. R. 1472 dated 22 December 2017]

 

49B.10(9)8 Exemptions from Proof of Origin

 

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, provided;

(a) imports are occasional, not for the purposes of trade and are sent from private persons to private persons or form part of travellers" personal baggage;
(b) 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 shall apply in the case of private postal imports—
(i) the goods must 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.

 

49B.10(9)9 Declaration by the Producer
(a) The Declaration by the Producer referred to in Appendix III to Annex I in Part B of the General Notes to Schedule No. 1 shall, where the exporter is not the producer, be submitted by the exporter together with a copy thereof in support of the application for the SCO as referred to in 49B.10(9)1:

[Rule 49B.10(9)9(a) substituted by section 3 of Notice No. R. 1165, GG42698 dated 13 September 2019]

(b) Where non-originating goods—
(i) have undergone working or processing in any other Member State; and
(ii) such goods are further worked or processed or used in the manufacture of goods in the Republic for which an SCO for originating products is made out in the Republic,

the manufacturer shall obtain and keep available for inspection by an officer, full particulars of the working and processing carried out on the goods in the other Member State in accordance with the provisions of Annex I, for the purpose of proving the originating status of the goods concerned.

(c) No person shall be entitled to the benefit of Rule 2.4 unless he is in possession of evidence regarding the working or processing materials have undergone in a Member State.

(d)

(i) A separate record must be kept in respect of each consignment of goods.
(ii) Any documents relating to such goods must describe such goods in sufficient detail to be readily identifiable and to determine the tariff heading.
(iii) If goods which originate in any Member State or which have not been so worked or processed are included on any invoice, delivery note or other commercial document, such goods must be separately and clearly indicated thereon by an asterisk (*) or other distinguishing mark.

 

(e) The registration number referred to in the Declaration by the Producer shall be the customs and excise client number issued in terms of rule 59A.06(1).

[Rule 49B.10(9)9(e) inserted by section 4 of Notice No. R. 1165, GG 42698 dated 13 September 2019]

 

49B.10(9)10 Supporting Documents
(a) The documents every exporter or other person contemplated in section 4(12A) must be able to produce in order to prove the originating status of goods, shall include, according to the circumstances, the following—
(i) direct evidence of the processes carried out by the exporter or producer to obtain the goods concerned, contained for example, in his accounts or internal bookkeeping;
(ii) documents proving the originating status of materials used, issued or made out in any other Member State or the Republic;
(iii) documents proving the working or processing of materials in any other Member State or the Republic, issued or made out in the other Member State or the Republic;
(iv) SADC certificates of origin (SCO) proving the originating status of materials used, issued or made out in the Member States or the Republic in accordance with Annex I;
(v) any documents proving the working or processing undergone in any Member State of materials used, in accordance with Annex I;
(vi) any documents proving the originating status of goods used in working or processing issued in any country outside the SADC.
(b) Every exporter who completes an SCO shall, if he is the manufacturer, complete, or if he bought in the goods from a manufacturer, obtain and keep, the Declaration by the Producer together with all the supporting documents necessary to prove the originating status of the goods concerned.
(c) 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—

[Words preceding Rule 49B.10(9)10(c)(i) substituted by paragraph (ssss) of Notice No. R. 1472 dated 22 December 2017]

(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 purchases for similar goods;
(iii) goods are invoiced by manufacturers to purchases 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.
(d) 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 Annex I.

(e)        Documents shall be preserved as provided in rule 101.03.

 

49B.10(9)11        Discrepancies and Formal Errors

(a) Slight discrepancies between the statements made in the SCO and those made in the documents submitted in terms of section 39 of the goods concerned, shall not, render the proof of origin null and void if it is duly established that the SCO does correspond to the goods submitted.
(b) Obvious formal errors such as typing errors on the SCO should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
(c) Slight discrepancies in documents 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 not direct bearing on the validity of the SCO;
(iii) that the information is valid and accurate but not inserted in the correct box;
(iv) that the exporter declaration box is not dated;
(v) [Rule 49B.10(9)11(c)(v) deleted by paragraph (tttt) of Notice No. R. 1472 dated 22 December 2017]
(d) Any SCO submitted with the slight discrepancies or formal errors contemplated in this rule may be accepted provided the circumstances satisfy the requirements of paragraphs (a) and (b).

 

49B.11(10)        Rule 10 – Infringement and Penalties

(a) Particulars of any untrue claims in respect of origin as contemplated in Rule 10 shall be reported, and all relevant documents submitted, to the manager responsible for the administration of the rules of origin section in Head Office.

[Rule 49B.11(10)(a) substituted by paragraph (uuuu) of Notice No. R. 1472 dated 22 December 2017]

(b) The manager responsible for the administration of the rules of origin section in Head Office is responsible for informing the Member State in accordance with the provisions on Mutual Assistance and Co-operation in Customs Matters contained in Appendix I of Annex II of the Protocol.

[Rule 49B.11(10)(b) substituted by paragraph (vvvv) of Notice No. R. 1472 dated 22 December 2017]

 

49B.11(11)        Rule 11 – Derogations

 

49B.13(12)        Rule 11 – Regulations

 

Any regulations adopted by the Committee of Ministers (CMT) are enacted into law as provided in section 49(1)(b) and Note 5 to Part B of the Schedule to the General Notes to Schedule No. 1.

 

49B.14 Any person involved in a dispute 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), make use of any procedure provided for in Chapter XA of the Act.

 

49B.15 Documents to be submitted and procedures to be followed on presentation of bills of entry for goods in respect of which preferential treatment is claimed
(a) Import and export bills of entry shall be endorsed with the SCO number and date of issue in the relevant field provided for in the bill of entry.

[Rule 49B.15(a) substituted by paragraph (wwww) of Notice No. R. 1472 dated 22 December 2017]

(b) Any person entering any imported goods or goods for export for which preferential treatment is claimed shall include with the clearance documents in respect of—
(i) Imported goods—
(aa) if the goods are entered for home consumption, the 500 and a copy of the invoice and packing list, a copy of the bill of lading, air waybill or other transport document, the statement referred to in rule 49B.10(9)7(b) for retention by the Controller;
(bb) if the goods are entered for storage in a customs and excise warehouse for subsequent entry for home consumption, the 500 and any other document required for allowing preferential treatment when the goods are entered for home consumption.
(ii) goods for export—
(aa) duly completed SCO, and
(bb) for retention by the Controller, the application form for the SCO and a copy of the export invoice, a copy of the packing list, a copy of the bill of lading, air waybill or other transport document, a copy of the Declaration by the Producer, where applicable, and proof of origin.
(c) Every export invoice, bill of lading, packing list or consignment note, delivery note or other commercial document must state clearly the full description of the goods and bear reference numbers or other particulars sufficient to allow them to be identified in the exporter's records.

 

49B.16 No rule

[Rule 49B.16 deleted by Notice R.539 published in Government Gazette 37806 on 11 July 2014]

 

49B.17.01 Customs procedures in respect of the implementation of Annex VII concerning Trade in Sugar in the Southern African Development Community of the Protocol on Trade of the Treaty of the Southern African Development Community
(a) For the purposes of this section of the rules—
(i) "Addendum to Annex VII" means the agreement by the TCS on customs procedures entitled "Customs and Excise Rules for the Implementation of Market Access in terms of Annex VII of the SADC Trade Protocol" inserted as part of Annex VII in terms of the provisions of Notes (1)(b)(ii) and 3(b) of Part B of the General Notes to Schedule No. 1.

"Annex VII" means Annex VII, concerning Trade in Sugar in the Southern African Development Community, inserted after Annex I and its Appendices in Part B of the Schedule to the General Notes to Schedule No. 1 as provided in Note (1)(b) to that Part.

"Non-SACU SADC Member State" means a net surplus sugar producing Member which is a Member State of the SADC but is not a SACU Member State.

"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.

"SACU Central Coordinating Authority" (which the addendum states is SARS (the South African Revenue Service)) shall be the officer to whom any power, duty or function for the purposes of administering the provisions of Annex VII and the Addendum relating to such authority is delegated in these rules.

"SADC Member State" means any SADC Member State listed in paragraph 6 of Note K of the General Notes to Schedule No. 1 which member states are, Botswana, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, South Africa, Swaziland, Tanzania, Zambia and Zimbabwe.

(ii)

(aa) any expression used in the rules with reference to Annex VII of the Protocol on Trade and the Addendum shall, unless the context otherwise indicates, have the meaning assigned thereto in the said Annex or provisions of the Act relating to such Annex or Protocol or in the Notes of Part B of the Schedule to the General Notes to Schedule No. 1 or in the Notes to item 460.04 of Schedule No. 4.
(bb) the following definitions in Article 1 of Annex VII are reproduced:

"Marketing Year" means a period of twelve months commencing on 1 April and ending on 31 March and "annual" and "annum" shall have a corresponding meaning;

"MTTQ" means metric tons tel quell;

"Sugar" means raw sugar, refined sugar and direct consumption crystal sugar;

"Technical Committee on Sugar (TCS)" means the body comprising representatives of Member States and sugar industries in all Member States;

"Ton" means a metric ton of sugar tel quell.

(iii)

(aa) In terms of Article 1 of Annex VII sugar must be wholly produced by the sugar producer in the non-SACU SADC Member State to qualify for a quota.
(bb) Any reference to sugar imported in these rules shall mean sugar entered under rebate item 460.04 of Schedule No. 4 in which provision is made for a rebate of duty in respect of sugar for which a quota has been allocated and a certificate of origin has been issued as contemplated in the Addendum.

(iv)        In terms of Article 6 of Annex VII—

(aa) quotas will be allocated to net surplus sugar producers and determined allocations are not transferable between Member States;
(bb) quantities will be measured in MMTQ.
(v) Any annual quota not used in the quota year may not be transferred to a following year.

(b)

(i) Subject to section 3(2), any power, duty or function contemplated in section 49(6) including those of the SACU Central Coordinating Authority contemplated in the Addendum is delegated in terms of section 49(6)(b)(vi) to the extent specified in these rules to the MOA, the Controller or any officer designated by that Manager or Controller.
(ii) For the purposes of subparagraph (i) any officer designated to perform the rules of origin function, any other officer authorised by the manager responsible for the administration of the rules of origin section in Head Office or by any Controller may exercise any power referred or duty or function imposed on the customs authority in terms of any provision of Annex VII or the Addendum or on an officer in terms of any other provision of this Act for the purposes of fulfillment, of any requirement of Annex VII or the Addendum.

[Rule 49B.17.01(b)(ii) substituted by paragraph (xxxx) of Notice No. R. 1472 dated 22 December 2017]

(c) Appendix II and Appendix IV to Annex I each respectively contains the specimen SADC certificate of origin and the form of Verification of origin.
(d) Sugar consigned to an Importer in the Republic may only be entered for customs duty purposes at the offices of Controllers at the places specified in paragraph (g) of item 200.03 of the Schedule to the rules, unless the manager responsible for the administration of the rules of origin section in Head Office permits such entry to be made at any other customs and excise office.

[Rule 49B.17.01(d) substituted by paragraph (yyyy) of Notice No. R. 1472 dated 22 December 2017]

 

49B.17.02

(a) Any number reflected in brackets after any rule or paragraph of a rule refers to a paragraph of the Addendum on which the rule is based.
(b) Procedures applicable to the manager responsible for the administration of the rules of origin section in Head Office in exercising the powers and performing the duties and functions of the SACU central coordinating authority.

[Rule 49B.17.02 substituted by paragraph (zzzz) of Notice No. R. 1472 dated 22 December 2017]

(i) The manager responsible for the administration of the rules of origin section in Head Office  shall ensure that SARS is notified in writing by the non-SACU SADC Member State of—

[Words preceding Rule 49B.17.02(b)(i)(aa) substituted by paragraph (aaaaa) of Notice No. R. 1472 dated 22 December 2017]

(aa) the quota allocating authority responsible for administering the duty-free quota access for net surplus sugar produced in SADC countries (paragraph 1.1 of the Addendum);
(bb) the certificate of origin issuing authority responsible for administering the duty-free quota access for net surplus sugar produced in the SADC countries (paragraph 1.2 of the Addendum); and
(cc) the particulars of each exporter registered by, and to whom quotas have been allocated by, the quota allocating authority (paragraph 2.2 of the Addendum).

(ii)

(aa) Such Member State is only allowed one quota allocating authority and one certificate of origin issuing authority (paragraph 1.3 of the Addendum).
(bb) Only imports of sugar from registered exporters notified as contemplated in subparagraph (i)(cc) may be entered under item 460.04 (paragraph 2.3 of the Addendum).
(cc) Quota allocations and adjustments thereof must be notified to the SACU Central Coordinating Authority by the quota allocating authority in writing within seven working days after such allocations or adjustments have been made (paragraph 3.3 of the Addendum).
(dd) The manager responsible for the administration of the rules of origin section in Head Office must advise all Controllers and the customs administrations of the SACU Member States of the particulars of the quota allocating authority, the origin authority, each registered exporter and the quotas allocated to that exporter.

[Rule 49B.17.02(b)(ii)(dd) substituted by paragraph (bbbbb) of Notice No. R. 1472 dated 22 December 2017]

(ee) The manager responsible for the administration of the rules of origin section in Head Office must record the details referred to in subparagraph (i) for verification purposes and for deductions when imports are made into SACU (paragraph 2.2 of the Addendum).

[Rule 49B.17.02(b)(ii)(ee) substituted by paragraph (ccccc) of Notice No. R. 1472 dated 22 December 2017]

(iii) In terms of paragraph 5 of the Addendum, the manager responsible for the administration of the rules of origin section in Head Office must submit quarterly reports to the TCS on the following:

[Words preceding Rule 49B.17.02(b)(iii)(aa) substituted by paragraph (ddddd) of Notice No. R. 1472 dated 22 December 2017]

(aa) "The number and details of registered exporters per Member State";
(bb) "The volume and value of certificates of origin utilised by each qualifying Member State; and"
(cc) "The quantities still available in terms of allocated quantitative limits for each Member State".
(iv) The manager responsible for the administration of the rules of origin section in Head Office must keep complete records of all documentation relating to the administration of the sugar quotas including all notifications to and from the relevant authorities, the TCS and ports of entry.

[Rule 49B.17.02(b)(iv) substituted by paragraph (eeeee) of Notice No. R. 1472 dated 22 December 2017]

(v) In terms of paragraph 6 of the Addendum, the manager responsible for the administration of the rules of origin section in Head Office must submit quarterly reports to the TCS on the following:

[Words preceding Rule 49B.17.02(b)(v)(aa) substituted by paragraph (fffff) of Notice No. R. 1472 dated 22 December 2017]

(aa) "Number and details of certified exporters per Member State";
(bb) "Number, volume and value per certificate of origin issued by each Member State";
(cc) "Number, volume and value of certificates of origin utilized by each qualifying Member State"; and
(dd) "Quantities still available in terms of allocated quantitive limits per qualifying Member State";
(vi) The manager responsible for the administration of the rules of origin section in Head Office must keep complete records of all documentation relating to the administration of the sugar quotas including all notifications to and from the relevant authorities and the TCS, originals and copies of certificates of origin, copies of the bills of entry import and correspondence with the customs office at the port of entry for a period of five years from the date any consignment is entered for home consumption.

[Rule 49B.17.02(b)(vi) substituted by paragraph (ggggg) of Notice No. R. 1472 dated 22 December 2017]

(c) Procedures applicable to the clearance of sugar at the port of entry:

(i)

(aa) Upon presentation of an original certificate of origin, the customs authority of the importing SACU Member State shall verify the details of the exporter appearing on the certificate against the details of the registered exporter sent by the quota allocating authority and received from the manager responsible for the administration of the rules of origin section in Head Office.

[Rule 49B.17.02(c)(i)(aa) substituted by paragraph (hhhhh) of Notice No. R. 1472 dated 22 December 2017]

(bb) In cases of reasonable doubt, regarding those details, the customs authority of the importing SACU Member State shall, in accordance with the provisions of rule 9(3) and 9(4) of Annex I, submit a report, the certificate of origin, and all relevant documents to the Commissioner for attention of the manager responsible for the administration of the rules of origin section in Head Office for verification.

[Rule 49B.17.02(c)(i)(bb) substituted by paragraph (iiiii) of Notice No. R. 1472 dated 22 December 2017]

(cc) The request for verification shall be submitted by the manager responsible for the administration of the rules of origin section in Head Office to the issuing authority on the form contained in Appendix IV to Annex I.

[Rule 49B.17.02(c)(i)(cc) substituted by paragraph (jjjjj) of Notice No. R. 1472 dated 22 December 2017]

(dd) The customs authority shall, in accordance with the provisions of rule 9(4) of Annex I, where the enquiry solely concerns further evidence, allow release of the consignment of sugar on the furnishing of adequate security to cover the duty at the general rate of duty specified in Part 1 of Schedule No. 1.
(ii) If the certificate of origin is found to be untrue in any material way the consignment must be dealt with as contemplated in rule 49B.17.11(10).
(iii) The number of the certificate of origin and a declaration that the sugar complies with the requirements of Annex VII and the Addendum, must be endorsed on the import bill of entry concerned.
(iv) Where sugar for which the certificate of origin has been issued is not exported within 20 working days from the date of issue, duty must be collected at the general rate of duty specified in Part 1 of Schedule No. 1 as contemplated in Note 4(d) to item 460.04.
(v) Customs ports of entry in SACU must—
(aa) upon clearance notify the Central Coordinating Authority (the manager responsible for the administration of the rules of origin section in Head Office) of imports under the quota arrangement contemplated in these rules (paragraph 4.4 of the Addendum); and

[Rule 49B.17.02(c)(v)(aa) substituted by paragraph (kkkkk) of Notice No. R. 1472 dated 22 December 2017]

(bb) keep certificates of origin, import bills of entry, notifications and other communications received from the manager responsible for the administration of the rules of origin section in Head Office and other documents relating to such importations for a period of five years from the date any consignment is entered for home consumption.

[Rule 49B.17.02(c)(v)(bb) substituted by paragraph (lllll) of Notice No. R. 1472 dated 22 December 2017]