South African Institute for Drug Free Sport Act, 1997
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 49 of the ActEconomic Partnership Agreement between the Southern African Customs Union Member States and Mozambique, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other partPart A of the Schedule to General Notes to Part 1 of Schedule No. 1: Protocol 1: Concerning the definition of the concept of "originating products" and method of administrative co-operationProtocol 1Title ll - Definition of the concept of "originating products" |
| 49G.02(2) | Article 2 - General requirements |
No rule
| 49G.03(3), (4), (4A), (5), (6) | Article 3 – Bilateral cumulation |
Whenever originating status is claimed for any product in which materials originating in the United Kingdom, SACU Member State or Mozambique have been incorporated, the exporter shall, in addition to any other documentation that may be elsewhere specified in this Protocol or in these rules keep, available for inspection all appropriate records to prove compliance with the conditions for bilateral cumulation as contemplated in Article 3.
Article 4 - Diagonal cumulation
| (a) | Whenever originating status is claimed for any product in which materials originating in the United Kingdom, SACU Member State or Mozambique, or other ACP EPA States or OCT have been incorporated, the exporter shall in addition to any other documentation that may be elsewhere specified in the Protocol or in these rules keep, available for inspection all appropriate records to prove compliance with the conditions for diagonal cumulation as contemplated in Article 4. |
| (b) | The entry into force of cumulation with a particular country or territory provided for in Article 4 and the list of originating materials, and any revised contents thereof, referred to in paragraph 17 shall be published as appendices and amendments to these rules. |
Article 4A - Cumulation with European Union materials and processing Whenever originating status is claimed for any product in which materials originating in the European Union have been incorporated with materials originating in the United Kingdom, SACU Member State, Mozambique, the exporter shall, in addition to any other documentation that may be elsewhere specified in this Protocol or in these rules keep, available for inspection all appropriate records to prove compliance with the conditions for bilateral cumulation as contemplated in Article 4A.
Article 5 - Cumulation with respect to materials which are subject to Most Favoured Nation (MFN) duty free treatment in the United Kingdom
| (a) | Whenever originating status is claimed for any product in which non-originating materials have been incorporated, the exporter shall, in addition to any other documentation that may be elsewhere specified in the Protocol or in these rules keep, available for inspection all appropriate records to prove compliance with the conditions for cumulation as contemplated in Article 5. |
| (b) |
| (i) | Cumulation in terms of Article 5 may be applied when the list of materials is available from the Committee referred to in paragraph 3 of that Article; and |
| (ii) | the list, and any amendment thereto, shall be published as an appendix to these rules and unless any effective date is stated by the Committee, the list and any subsequent amendment apply to the materials specified therein from the date of publication. |
| (c) | When goods are exported to which cumulation in terms of paragraph 1 of Article 5 relates, the form EUR 1 or origin declaration must bear the entry referred to in paragraph 2 of that Article. |
Article 6 - Cumulation with respect to materials originating in other countries benefiting from preferential duty-free quota-free access to the United Kingdom
| (a) | Whenever originating status is claimed for materials originating in other countries or territories benefiting from the special arrangement for least developed countries and duty-free quota-free access to the United Kingdom under the general provisions of the generalized system of preferences if incorporated in products obtained in a SACU Member State or Mozambique, the exporter shall, in addition to any other documentation that may be elsewhere specified in the Protocol or in these rules keep, available for inspection all appropriate records to prove compliance with the conditions for cumulation as contemplated in Article 6. |
| (b) | Cumulation in terms of Article 6 may only be applied from the date and to the extent the requirements referred to in the Article have been complied with and the necessary information and effective date or dates published in these rules. |
| 49G.04(7) | Article 7 - Wholly obtained products |
Goods wholly obtained must be so declared on form EUR1 or any origin declaration and any entry for export.
| 49G.05(8), (9) | Article 8 - Sufficiently worked or processed products |
Article 9 - Insufficient working or processing operations
Any record kept to prove the originating status of goods exported shall reflect the nature of the working or processing carried out in the United Kingdom, SACU Member State or Mozambique in order to distinguish the operations for the purposes of Article 8 and 9.
| 49G.06(10) | Article 10 - Unit of qualification |
No rule
| 49G.07(11) | Article 11 - Accessories, spare parts and tools |
No rule
| 49G.08(12) | Article 12 - Sets |
Any proof of origin kept of goods exported shall contain sufficient details for verification of the heading and other characteristics of the goods for the purpose of application of these Articles.
| 49G.09(13) | Article 13 - Neutral elements |
No rule
