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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 46A of the Act

Part 1 : Preferential tariff treatment of textile and apparel articles imported directly into the territory of the United States of America from the Republic as contemplated in the African Growth and Opportunity Act (the AGOA)

The requirement of "imported directly"

 

46A1.14

(a) In terms of section 112(a) of the AGOA the preferential tariff treatment applies to textile and apparel articles described in section 112(b) which are imported directly from a beneficiary sub-Saharan country and for this purpose "imported directly" is defined in 19 CFR 10.213(c) as meaning:
(i) direct shipment from any beneficiary country to the United States without passing through the territory of any non-beneficiary country;
(iii) if the shipment is from any beneficiary country to the United Sates through the territory of any non-beneficiary country, the articles in the shipment do not enter into the commerce of any non-beneficiary country while en route to the United States and the invoices, bills of lading, and other shipping documents show the United States as the final destination; or
(iii) if the shipment is from any beneficiary country to the United States through the territory of any non-beneficiary country, and the invoices and other documents do not show the United States as the final destination, the articles in the shipment upon arrival in the United States are imported directly only if they—
(aa) remained under the control of the customs authority of the intermediate country;
(bb) did not enter into the commerce of the intermediate country except for the purpose of sale other than at retail, and the port director is satisfied that the importation results from the original commercial transaction between the importer and the producer or the producer's sales agent; and
(cc) were not subjected to operations other than loading or unloading, and other activities necessary to preserve the articles in good condition.
(b) The exporter must provide the importer with the necessary documentation relating to the movement of the article to the US to enable the importer to comply with the provisions of 19 CFR 10.217(b)(3), which require that the importer—

"must have shipping papers that show how the article moved from the beneficiary country to the United States. If the imported article was shipped through a country other than a beneficiary country and the invoices and other documents form the beneficiary country do not show the United States as the final destination, the importer also must have documentation that demonstrates that the conditions set forth in §10.213(c)(3)(i) through (iii)", (paragraph (a)(iii) of this rule), "were met."

(c) [Rule 46A1.14(c) deleted by paragraph (cc) of Notice No. R. 1472 dated 22 December 2017]