SARS Finalises China Zero-Tariff Scheme Framework

Posted 31 May 2026 Written by Acts Online
Category Customs & Excise

Brought to you by SAnews: The South African Revenue Service (SARS) has finalised the legal and operational frameworks required to administer China’s temporary zero-tariff scheme for qualifying South African exports.

In terms of the Customs and Excise Act, No. 91 of 1964, SARS has introduced a simplified, printable certificate of origin format effective from 1 June 2026. This allows exporters to prove the origin of their goods and claim tariff preferences immediately.

To assist traders with transitional shipments, SARS will issue origin certificates retrospectively for qualifying goods that were shipped or cleared on or after 1 May 2026.

Interim Measures and Compliance Requirements

Exporters whose shipments are already in transit or cleared without a certificate may utilise the following interim mechanism:

  • Exporters may lodge security with China’s customs administration in the absence of a certificate of origin.
  • This security will be released upon the subsequent presentation of a valid certificate of origin obtained from SARS.

SARS has cautioned that zero-tariff treatment is not automatic and depends strictly on compliance with the Rules of Origin. Exporters must observe the following parameters:

  • Not all goods qualify for the zero-tariff arrangement; some remain subject to tariff-rates, quotas, or specific conditions.
  • Exporters must confirm product eligibility directly with their trading partners in China.
  • Proper origin documentation must be maintained to prevent delays or disqualification.

For verification of issued certificates or general guidance on the new arrangement, exporters can contact SARS at [email protected].

What this means for you, your business, or your clients

  • For yourself: Professional customs practitioners and tax advisors must familiarise themselves with the new Rules of Origin criteria to ensure accurate compliance advice.
  • For your business: Exporting firms must update their logistics workflows to integrate the new printable SARS certificate of origin and review shipments sent since 1 May 2026 for retrospective claims.
  • For your clients: Clients exporting to China must verify tariff eligibility with their Chinese counterparties and, where necessary, lodge temporary customs security in China pending SARS certificate issuance.

Originally published at https://www.sanews.gov.za/south-africa/sars-finalises-china-zero-tariff-scheme-framework

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