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

46A6.15 Article 15 - Retention of origin documents

Purchase

(a)	Producers and exporters shall retain documents that prove the originating status of the goods, including those related to the cumulation under rule 46A6.06, as well as the fulfilment of the other requirements of these rules and implementation procedures, for at least 5 years.

(b)

The South African Revenue Service shall retain copies of Certificates of Origin and other related supporting documents, including those related to the cumulation under rule 46A6.06, for at least 5 years, and shall ensure such documentation is complete and available upon request for the purpose of verification under rule 46A6.17.

[Part 6 Rule 46A6.15 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]