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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

46A6.03 Article 3 - Goods wholly obtained

 

46A6.03 Article 3 - Goods wholly obtained

 

For the purposes of rule 46A6.02(a) the following goods shall be considered as wholly obtained or produced in the Republic:

(a) Live animals born and raised therein;
(b) goods obtained from live animals referred to in paragraph (a);
(c) plant and plant products grown, and harvested, picked or gathered therein;
(d) goods obtained from hunting, trapping, fishing, aquaculture, gathering or capturing conducted therein;
(e) minerals and other naturally occurring substances not included in paragraphs (a) through (d), extracted or taken from its soil, waters, seabed or subsoil beneath the seabed;
(f) goods extracted from the waters, seabed or subsoil beneath the seabed outside the territorial waters thereof;
(g) goods of sea fishing and other marine products taken from the sea outside the territorial waters thereof by a vessel registered and flying the flag of the Republic;
(h) goods processed or made on board factory ships registered and flying the flag of the Republic, exclusively from goods referred to in paragraph (g);
(i) scrap and waste derived from processing operations therein, which fit only for the recovery of raw materials;
(j) used goods consumed and collected therein fit only for the recovery of raw materials; or
(k) goods produced entirely therein exclusively from the goods referred to in paragraphs (a) to (j).

 

[Part 6 Rule 46A6.03 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]