Patents Act, 1978
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 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 rulesRules concerning origin and proof of origin in respect of goods exported to the People's Republic of China46A6.06 Article 6 - Cumulation |
| (a) | Materials originating in the People’s Republic of China that are incorporated in the production of a good in a Party shall be considered as originating in that Party. |
[Part 6 Rule 46A6.06(a) substituted by (a) of Correction Notice No. R. 7551, GG54776, dated 3 June 2026]
| (b) | Materials originating in a Party that are incorporated in the production of a good in the Republic shall be considered as originating in the Republic. |
| (c) | Paragraph (b) shall apply only if both the country of origin of the materials and the country of the production of the goods have signed and implemented free trade agreements (including unilateral zero-tariff programmes or early harvest agreements) with the People’s Republic of China. |
[Part 6 Rule 46A6.06 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]
