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

46A6.11 Article 11 - Accessories, spare parts and tools

Purchase

(a)	Accessories, spare parts or tools presented and classified with the good shall be considered as part of the good, provided that—

(i)	they are invoiced together with the good; and

(ii)	their quantities and values are commercially customary for the good.

(b)

Where a good is subject to change in tariff classification criterion 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), accessories, spare parts, or tools described in paragraph (a) shall be disregarded when determining the originating status of the good.

(c)

Where a good is subject to a Regional Value Content requirement, the value of the accessories, spare parts and tools described in paragraph (a) 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 good.

[Part 6 Rule 46A6.11 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]