Note: These enactments are included on the SARS website (www.sars.gov.za).

(c)

“Article” means the corresponding numbered Article in the General Administration of Customs Announcement No. 54 of 2026 (Announcement on the Administrative Measures of the Customs of the People's Republic of China for the Implementation of the Origin of Imported Goods under Zero-Tariff for 20 African Countries Not Least Developed Countries that have Established Diplomatic Relations with China)

“aquaculture” means the farming of aquatic organisms, including fish, mollusks, crustaceans, other aquatic invertebrates and aquatic plants, from seedstock such as eggs, fry, fingerlings, and larvae, by intervention in the rearing or growth processes to enhance production, such as regular stocking, feeding, or protection from predators;

“enactments” means the enactments referred to in paragraph (b);

“FOB” means the value of the exported good free on board inclusive of the cost of transport to the port or site of final shipment abroad;

“fungible materials” means materials which are interchangeable for commercial purposes, whose properties are essentially identical, and between which it is impractical to differentiate by a mere visual examination;

“generally accepted accounting principles” means the recognized accounting standards of a Party with respect to the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements. Those standards may encompass broad guidelines of general applications as well as detailed standards, practices and procedures;

“good” means product or material;

“materials” means raw materials, ingredients, parts, components, subassemblies and/or goods that are physically incorporated into another product or were subject to a process in the production of another product;

“originating materials” means materials which qualify as originating in accordance with rule 46A6.02 and implementation procedures;

“product” means a product being produced, even if it is intended for later use in another production operation;

“production” means any method of obtaining goods, including, but not limited to, growing, raising, mining, harvesting, fishing, aquaculture, farming, trapping, hunting, capturing, gathering, collecting, breeding, extracting, manufacturing, processing or assembling a good;

“Party” means any of the following countries: the People's Democratic Republic of Algeria; the Arab Republic of Egypt; the Republic of Botswana; the Republic of Equatorial Guinea; the Republic of Cabo Verde; the Republic of the Congo; the Republic of Ghana; the Gabonese Republic; the Republic of Zimbabwe; the Republic of Cameroon; the Republic of Côte d'Ivoire; the Republic of Kenya; State of Libya; the Republic of Mauritius; the Kingdom of Morocco; the Republic of Namibia; the Republic of South Africa; the Federal Republic of Nigeria; Republic of Seychelles and the Republic of Tunisia; and

“Republic” means the Republic of South Africa.

[Part 6 Rule 46A6.01 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]