Stamp Duties Act, 1968 (Act 77 of 1968)
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 46A of the ActPart 3 : Non-reciprocal tariff treatment under the Generalised System of Preferences (GSP) granted to developing and least developed countries by the Russian Federation, the Republic of Belarus and the Republic of KazakhstanRules relating to enactments of the Russian Federation prescribing requirements concerning origin and proof of origin in respect of goods exported from developing countriesIssue of a new certificate for a cancelled Certificate of Origin Form A (RCO Requirements) |
| 46A3.19 |
| (a) | In terms of the RCO Requirements where an earlier issued certificate has been cancelled, Box 4 of the newly issued certificate must reflect the wording "issued instead of ………….." (the number and date of the cancelled certificate). |
| (b) | The provisions of rule 46A3.18 shall apply mutatis mutandis in respect of the application for such a certificate. |
