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 countries46A3.13 Re-importation of goods exported |
| 46A3.13 |
| (a) | The conditions set out in enactments of the Russian Federation for acquiring originating status must continue to be fulfilled at all times in the Republic or in the Russian Federation. |
| (b) | If originating products exported from the Republic or from the Russian Federation to another country are returned, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that— |
| (i) | the products returned are the same as those which were exported; and |
| (ii) | they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported. |
| (c) | For the purposes of application of the relevant enactments "exported" includes goods removed to any SACU country other than the Republic. |
| (d) | When entering any goods for which originating status as contemplated in any relevant enactment is claimed on re-importation, it must be proved that the goods returned— |
| (i) | are the same as those which were exported; |
| (ii) | have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported. |
