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

46A6.05 Article 5 - De minimis

Purchase

A product that does not meet the tariff classification change requirements, set out in Annex 1 (Product Specific Rules of Origin) of 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), shall nonetheless be considered to be an originating product, provided that—

(a)	the value of all non-originating materials, determined in accordance with rule 46A6.04 (Regional Value Content), including materials of undetermined origin, that do not meet the tariff classification change requirement does not exceed 10% of the FOB value of the given product; and

(b)	the product meets all the other applicable criteria of these rules and implementation procedures.

[Part 6 Rule 46A6.05 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]