| 13.01 |
For the purposes of section 13(3) the following goods shall be exempted from entry at a customs and excise office before a Controller: |
| (a) |
Used personal effects provided for under item 407.01; |
| (b) |
Unsolicited gifts provided for under item 412.10; or |
| (c) |
Any goods exported by post for processing or repair and registered for exportation and are re-imported in terms of item 409.04. |
| 13.02 |
For the purposes of section 13(4) any goods in respect of which the exporter intends to apply for a drawback or a refund of duty in terms of the provisions of any item of Schedule No. 5 or 6 shall be entered for export on the prescribed form at the office of the Controller. |
| 13.03 |
For the purposes of application of, the reduced rates of duty in the EU column of Part 1 of Schedule No. 1, any provision of Part A of the Schedule to the General Notes to Schedule No. 1 and the rules numbered 49A, to goods imported or exported by post, as the case may be, the following procedures shall apply: |
| (a) |
In the case of exemptions the necessary declarations may be made on the customs declaration of any parcel or on a sheet of paper attached to that document as provided in Article 29 of the Protocol referred to in rule 49A.22(24). |
[Rule 13.03(a) substituted by paragraph (a) of Notice No. R. 1472 dated 22 December 2017]
(b)
| (i) |
If goods are imported and payment of any preferential rate of duty in the EU column of Part 1 of Schedule No 1 is claimed, but form EUR 1 or an origin declaration is not produced, the postmaster shall detain the goods concerned and deliver them together with any documents produced to the officer designated to perform the rules of origin function at the office of the nearest Controller; |
[Rule 13.03(b)(i) substituted by paragraph (b) of Notice No. R. 1472 dated 22 December 2017]
| (ii) |
such goods shall be stored in the State warehouse and for the purposes of clearance be entered for customs duty purposes at the office of the said Controller. |
| (c) |
If proof of origin documents are completed in respect of goods exported by post, the documents concerned must be delivered to the nearest Controller and the provisions of the rules numbered 49A shall mutatis mutandis apply to such goods. |
| (d) |
The postmaster shall retain and forward to the officer designated to perform the rules of origin function at the office of the nearest Controller any form EUR1 or an origin declaration in respect of imported goods. |
[Rule 13.03(d) substituted by paragraph (c) of Notice No. R. 1472 dated 22 December 2017]
| 13.04 |
For the purposes of application of the reduced rates of duty in the SADC column of Part 1 of Schedule No. 1, any provision of Part B of the Schedule to the General Notes to Schedule No. 1 and the rules numbered 49B, to goods imported or exported by post, as the case may be, the following procedures shall apply: |
| (a) |
In the case of exemptions referred to in rule 49B.10(9)8 the necessary declarations may be made on the customs declaration of any parcel or on a sheet of paper attached to that document. |
(b)
| (i) |
If goods are imported and payment of any preferential rate of duty in the SADC column of Part 1 of Schedule No. 1 is claimed, but the SADC Certificate of Origin is not produced, the postmaster shall detain the goods concerned and deliver them together with any documents produced to the officer designated to perform the rules of origin function at the office of the nearest Controller; |
[Rule 13.04(b)(i) substituted by paragraph (d) of Notice No. R. 1472 dated 22 December 2017]
| (ii) |
such goods shall be stored in the State warehouse and for the purposes of clearance be entered for customs duty purposes at the office of the said Controller; |
| (c) |
If proof of origin documents are completed in respect of goods exported by post, the documents concerned must be delivered to the nearest Controller and the provisions of the rules numbered 49B shall mutatis mutandis apply to such goods; |
| (d) |
the Postmaster shall retain and forward to the officer designated to perfrom the rules of origin function at the office of the Controller, any SCO in respect of imported goods; |
[Rule 13.04(d) substituted by paragraph (e) of Notice No. R. 1472 dated 22 December 2017]
| (e) |
these procedures shall apply mutatis mutandis to goods imported under the provisions of item 460.11 of Schedule No. 4. |
| 13.05 |
Any textile and apparel articles exported by post for the purposes of obtaining preferential tariff treatment on importation into the United States of America as contemplated in the African Growth and Opportunity Act referred to in Part 1 of the rules for section 46A, shall be entered for export at the office of the Controller nearest to the post office where they are posted and shall be subject to the provisions of the rules of the said Part 1 of the rules for section 46A. |
| 13.06 |
For the purposes of application of the reduced rates of duty in the EFTA column of Part 1 of Schedule No. 1, any provision of Part C of the Schedule to the General Notes to Schedule No. 1 and the rules numbered 49D, to goods imported or exported by post, as the case may be, the following procedures shall apply: |
| (a) |
In the case of exemptions the necessary declarations may be made on the customs declaration of any parcel or on a sheet of paper attached to that document as provided in Article 20 of Annex V referred to in rule 49D.19(20). |
(b)
| (i) |
If goods are imported and payment of any preferential rate of duty in the EFTA column of Part 1 of Schedule No. 1 is claimed, but Movement Certificate EUR1 or an origin declaration is not produced, the postmaster shall detain the goods concerned and deliver them together with any documents produced to the officer responsible for origin administration at the office of the nearest Controller; |
| (ii) |
such goods shall be stored in the State warehouse and for the purposes of clearance be entered or declared for customs duty purposes at the office of the said Controller. |
| (c) |
If proof of origin documents are completed in respect of goods exported by post, the documents concerned must be delivered to the nearest Controller and the provisions of the rules numbered 49D shall mutatis mutandis apply to such goods. |
| (d) |
The postmaster shall retain and forward to the Officer responsible for origin administration any Movement Certificate EUR1 or invoice declaration in respect of imported goods. |
| 13.07 |
For the purposes of application of, the reduced rates of duty in the MERCOSUR column of Part 1 of Schedule No. 1, any provision of Part D of the Schedule to the General Notes to Schedule No. 1 and the rules numbered 49E, to goods imported or exported by post, as the case may be, the following procedures shall apply: |
| (a) |
In the case of exemptions the necessary declarations may be made on the customs declaration of any parcel or on a sheet of paper attached to that document as provided in Article 23 of the Annex III referred to in rule 49E.22(23). |
(b)
| (i) |
If goods are imported and payment of any preferential rate of duty in the MERCOSUR column of Part 1 of Schedule No. 1 is claimed, but the certificate of origin is not produced, the postmaster shall detain the goods concerned and deliver them together with any documents produced to the officer responsible for performing such function at the office of the nearest Controller; |
| (ii) |
such goods shall be stored in the State warehouse and for the purposes of clearance be entered for customs duty purposes at the office of the said Controller. |
| (c) |
If proof of origin documents are completed in respect of goods exported by post, the documents concerned must be delivered to the nearest Controller and the provisions of the rules numbered 49E shall mutatis mutandis apply to such goods. |
| (d) |
The postmaster shall retain and forward to the officer responsible for performing functions at the office of the Controller any certificate of origin for imported goods. |
[Rule 13.07 inserted by paragraph (f) of Notice No. R. 1472 dated 22 December 2017]
Implementation of Geneva Conventions Act, 2012
