Implementation of Geneva Conventions Act, 2012
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 4 : Non reciprocal tariff treatment under the General System of Preferences (GSP) granted to developing countries by the Republic of TurkeyRules relating to the enactments of the Republic of Turkey prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countriesThe principle of territoriality, re-importation of goods (TDA 21) |
46A4.14
| (a) | For the purpose of application of the relevant enactments "exported" includes goods removed to any SACU country other than the Republic. |
| (b) | When entering any goods under rebate of duty for which originating status as contemplated in the Republic of Turkey enactment is claimed on re-importation from any country, 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. |
