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

46A6.10 Article 10 - Packing, packages and containers

Purchase

(a)	Containers and packing materials used for the transport of goods shall not be taken into account in determining the originating status of the goods.

(b)	The origin of the packaging materials and containers in which goods are packaged for retail sale shall be disregarded in determining the originating status of the goods, provided that the packaging materials and containers are classified with the goods.

(c)

Notwithstanding paragraph (b), where goods are subject to a Regional Value Content requirement, the value of the packaging materials and containers used for retail sale shall be taken into account as originating materials or non-originating materials, as the case may be, in calculating the regional value content of the goods.

[Part 6 Rule 46A6.10 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]