| 49G.39(45) |
Article 45 - Revision and application of rules of origin |
No rule
| 49G.40(46) |
Article 46 - Annexes |
No rule
| 49G.41(47) |
Article 47 - Implementation of the protocol |
No rule
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.
49G.43.01
| (a) |
Import bills of entry shall be endorsed— |
| (i) |
whether form EUR1 or an origin declaration is produced; |
| (ii) |
with the number of the form EUR1 if applicable; |
| (iii) |
whether application is made for a tariff quota. |
| (b) |
Export bills of entry shall be endorsed— |
| (i) |
whether form EUR1 or an origin declaration is produced; |
| (ii) |
whether a tariff quota is applicable; |
| (iii) |
with the number of the EUR1 and export permit number, if applicable. |
| 49G.43.02 |
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) |
if the goods are entered for home consumption, form EUR1 and a copy of the invoice or a copy of the invoice endorsed with an origin declaration, an application for a quota where appropriate, a copy of the bill of lading, air waybill or other transport document, for retention by the Controller; |
| (ii) |
if the goods are entered for storage in a customs and excise warehouse for subsequent entry for home consumption, the proof of origin and any other document required for allowing preferential treatment when the goods are entered for home consumption. |
| (i) |
duly completed form EUR1 where required; and |
| (ii) |
for retention by the Controller, the application form for form EUR1 and a copy of the export invoice, or a copy of any invoice containing an origin declaration, a copy of the packing list, a copy of the bill of lading, air waybill or other transport document, and except in the case of an approved exporter, the proof of origin; |
| (iii) |
if an origin declaration is produced after export a copy of the relevant export bill of entry shall be submitted therewith to the Manager responsible for the administration of the rules of origin section in Head Office. |
| (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. |
| (d) |
Where goods for export are invoiced in a foreign currency the rate of exchange for the purposes of determining whether they qualify under the rules of origin shall be that applying at the time of shipment as contemplated in rule 120.09A. |
| (i) |
If used and second hand goods exported should bear marks or origin, such marks may be accepted. |
| (ii) |
If such goods bear no mark of origin, a declaration about the country of manufacture by an acknowledged expert in the trade may be accepted. |
| (aa) |
Form EUR1 for second hand motor vehicles and boats exported by private persons must reflect where appropriate the make and type, chassis or body number, engine number and registration number. |
| (bb) |
The exporter must in addition produce for inspection the invoice or a copy covering the purchase. |
| (cc) |
The export declaration of the application for form EUR1 need not be completed and in such a case, the exporter may be shown as resident outside the Republic, if applicable. |
Tariff rate quotas
| 49G.46.03 |
Export to the United Kingdom of goods subject to tariff rate quotas as contemplated in Section B of Part I of Annex I to the Agreement— |
| (i) |
The goods subject to tariff quotas, the conditions relating to the issue of export permits and the requirements of the United Kingdom are specified as determined by the Department of Agriculture, Land Reform and Rural Development. |
| (ii) |
No exporter of goods, subject to tariff quotas, may issue an origin declaration contemplated in Articles 24 and 25 instead of form EUR1, except if— |
| (aa) |
approved exporter status is granted on application in accordance with rule 59A.01A(b)(iA)(aa) and submission of annexure DA 185.4A2; and |
[Rule 49G.46.03(a)(ii)(aa) substituted by section 23 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (bb) |
a quota is approved by the Department of Agriculture, Land Reform and Rural Development |
| (iii) |
When form EUR1 is used for the purpose of proof of origin it may not be completed by the exporter, or if completed, certified by an officer unless— |
| (aa) |
a valid permit issued by the Department of Agriculture, Land Reform and Rural Development is available; or |
| (bb) |
the circumstances in paragraphs (f) and (g)(iv) are applicable. |
| (b) |
Any allocations shall be made under the control of an officer designated by the Manager responsible for the administration of the rules of origin section in Head Office on the first come first served basis according to the electronically stored balances available at the time a valid bill of entry export and a duly completed form EUR1 are presented. |
| (c) |
The information regarding the allocation of the tariff quota and balance available shall be printed and filed with the application form EUR1 in respect of each export bill of entry at the office of the Controller. |
| (d) |
The particulars on the bill of entry shall, for the purposes of allocation of the tariff quota, be deemed to be the application therefore by the exporter concerned. |
| (i) |
If a tariff quota is allocated, Box 7 of the form EUR1 shall be endorsed “export tariff quota allocated”. |
| (ii) |
Below the description in box 8 of form EUR1, the word “subject to export tariff quota” shall be inserted. |
| (f) |
If a lesser quantity of the quota is available, the lesser quantity only shall be endorsed on the form EUR1, supplemented by the words “only, quota exhausted”. |
| (i) |
Any permit issued by the Department of Agriculture, Land Reform and Rural Development shall be delivered to the Controller together with the export bill of entry and completed form EUR1. |
| (ii) |
The permit number shall be endorsed on the bill of entry export and in the remarks column of the form EUR1. |
| (iii) |
The quantity exported shall be written off the permit and the permit retained if the quantity is exhausted. |
| (iv) |
The provisions of paragraph (f) apply mutatis mutandis in respect of permits issued by the Department of Agriculture, Land Reform and Rural Development of which the quantity is insufficient for the consignment concerned. |
| 49G.47.04 |
Tariff rate quotas Imports from the United Kingdom of goods subject to tariff rate quotas as contemplated in, Section B of Part I of Annex II to the Agreement— |
| (a) |
Tariff quotas for imported goods are specified in Note IJ of the General Notes to Schedule No. 1 and are, as provided, allocated on the first-come first-served basis at the time of presentation of a valid bill of entry entering the goods for home consumption supported by the required proof of origin document, any permit from the Department of Agriculture, Land Reform and Rural Development, if applicable, and an application for such quota. |
| (b) |
Any allocation shall be made under the control of any officer designated by the Manager responsible for the administration of the rules of origin section in Head Office according to the electronically stored balances available at the time the bill of entry is processed. |
| (c) |
If the balance of the tariff quota is inadequate, duty at the general rate of duty specified in Part 1 of Schedule No. 1 shall be brought to account in respect of the goods for which no such quota is available before release thereof is granted. |
| 49G.48.05 |
Transitional arrangements |
The provisions of rules 49G.46.03(a)(iii), (g) and 49G.47.04(a) in respect of a valid export or import permit issued by the Department of Agriculture, Land Reform and Rural Development for export or import to or from the United Kingdom of goods that are subject to tariff rate quotas as contemplated in Section B of Part I of Annex I to the Agreement shall, from the date of implementation of these rules until 31 December 2021, or such further period as published on the SARS website, not apply.
[Rule 49G.48.05 inserted by Notice No. R.502, GG44700, dated 11 June 2021]
Statistics Act, 1999
