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

46A6.16 Article 18 - Waiver of certificate of origin

Purchase

(a)	The People’s Republic of China may waive the requirements for the presentation of a Certificate of Origin and grant zero-tariff treatment to—

(i)	any consignment of originating goods of a customs value not exceeding US$1000; or

(ii)	other originating goods as provided under the laws and regulations of the People’s Republic of China.

(b)

Waivers provided for in paragraph (a) shall not be applicable when it is established by the People’s Republic of China Customs that the importation forms part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the submission of a Certificate of Origin.

[Part 6 Rule 46A6.16 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]