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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

Free Trade Agreement between the European Free Trade Association States and the Southern African Customs Union States

Part C of the Schedule to General Notes to Part 1 of Schedule No. 1: Annex V: Concerning the definition of the concept of "originating products" and methods of administrative co-operation

 

49D.01

(a) The rules numbered 49D are rules contemplated in section 49(6)(b) in respect of the Free Trade Agreements between the European Free Trade Association States (EFTA) and the Southern African Customs Union States (SACU). The EFTA States comprise the Republic of Iceland, the Principality of Lichtenstein, the Kingdom of Norway and the Swiss Confederation and SACU comprises of the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of Swaziland.
(b) Where any rule reflects a number or numbers in brackets after a serial number, for example, 49D.01(5), the number in brackets refers to the Article number or numbers of Annex V entitled "Concerning the Definition of the Concept of "Originating Products" and Methods of Administrative Co-operation" of the said Agreement to which the rule relates.
(c) Any expression used in these rules with reference to the Annex or the Agreement shall, unless the context otherwise indicates, have the meaning assigned thereto in Annex V or provisions of the Act relating to such Annex or in the said Agreement or in the Notes to Part C of the Schedule to the General Notes to Schedule No. 1.
(d) The expression—
(iv) "Article" refers to the specified numbered article of Annex V;
(v) "form EUR1" refers to the Movement Certificate EUR1 and includes according to the context, for export purposes, the set of forms comprising the Movement Certificate EUR1, the application form and copy of the application form referred to in rule 49D.14(14), (15); and
(vi) "goods" as used in these rules means, depending on the context, "goods" or "products" or "materials" as defined in Annex V;

(e)

(i) Subject to section 3(2), any power, duty or function contemplated in section 49(6), is delegated in terms of section 49(6)(b)(vi) to the extent specified in these rules to the Manager: Commercial Services, the Controller or any officer designated to perform such function;
(ii) For the purposes of subparagraph (i) any officer authorised by the Manager: Commercial Services or by any Controller may exercise any power or duty or function conferred or imposed on customs authorities in Annex V or on any officer in terms of any other provision of this Act for the purpose of verification of the originating status of goods or the fulfillment of the other requirements of Annex V.
(f) Registration of exporter

For the purposes of section 49(6) and section 59A—

(i) every exporter and producer of goods to be exported to any of the member states of the EFTA shall be registered in accordance with rule 59A.01A(b)(i), and in the case of—
(aa) an exporter, Annexure DA 185.4A2 or the corresponding screen or page of the electronic application must be submitted;
(bb) a producer, Annexure DA 185.4A7 or the corresponding screen or page of the electronic application must be submitted;

[Rule 49D.01(f)(i) substituted by section 18 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

(ii) if the exporter is also the producer of the goods concerned, application for registration as exporter, as well as a producer, must be so submitted.