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 China46A6.12 Article 12 - Direct consignment |
| (a) | The zero-tariff treatment shall only be granted to originating goods that are transported directly from the Republic to the People’s Republic of China. |
| (b) | Originating goods whose transport involves transit through other countries or regions, with or without trans-shipment or temporary storage of up to six months in such countries or regions, shall still be considered as directly transported between the Republic and the People’s Republic of China, provided that— |
| (i) | the transit entry of the goods is justified for geographical reason or by consideration related exclusively to transport requirements; |
| (ii) | the goods do not undergo any other operation there other than unloading and reloading or any other operations required to keep them in good condition; and |
| (iii) | the goods remain under customs control during transit in such countries or regions. |
| (c) | Goods claimed to be eligible for the zero-tariff treatment shall comply with this direct consignment rule. Compliance with paragraph (b) shall be evidenced by presenting the People’s Republic of China Customs, during the importation, either with customs documents of the intermediate countries or regions, or with any other documents to the satisfaction of the People’s Republic of China Customs. |
[Part 6 Rule 46A6.12 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]
