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

46A6.08 Article 8 - Fungible materials

Purchase

Where originating and non-originating fungible materials are used in the production of a good in the Republic, the following methods shall be adopted in determining whether the materials used are originating:

(a)	Physical separation of the materials; or

(b)	an inventory management method recognised in the generally accepted accounting principles of the Republic, provided that the inventory management method selected is used for at least twelve continuous months.

[Part 6 Rule 46A6.08 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]