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 6 : Non-reciprocal zero-tariff treatment for goods exported from the Republic to the People's Republic of China on compliance with the provisions of origin and other requirements specified in these rules

Rules concerning origin and proof of origin in respect of goods exported to the People's Republic of China

46A6.02 Article 2 - Originating products

Purchase

46A6.02

Article 2 - Originating products

The following goods shall be considered as originating in the Republic:

(a)	Wholly obtained or produced in the Republic as defined in rule 46A6.03;

(b)	produced in the Republic exclusively from originating materials; or

(c)

goods produced from non-originating materials in the Republic, provided they conform to Regional Value Content criteria referred to in rule 46A6.04, with the exception of the goods listed in Annex 1 (Product Specific Rules of Origin) to 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 the People’s Republic of China), which shall comply with the requirements specified therein.

[Part 6 Rule 46A6.02 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]