On 30 May 2026, the Commissioner of the South African Revenue Service (SARS) advised that SARS had finalised the legal and operational framework to administer the People’s Republic of China (China) zero-tariff scheme. The rules under Section 46A of the Customs and Excise Act, 1964, regulating the issuance of certificates of origin, are available on the SARS website. From 1 June 2026, SARS will be issuing RoO certificates for qualifying exports.
The SARS Commissioner confirmed that goods already shipped or cleared on or after 01 May 2026 were not disadvantaged and that traders could obtain origin certificates for those shipments, allowing them to receive the intended duty-free benefits in China. As an interim measure, exporters can lodge security with China’s customs administration in the absence of a CoO. This security will be released upon the lodging of a valid CoO obtained from SARS in respect of qualifying goods.
The Commissioner elaborated: “Beginning 1 June, we introduced a simple, printable certificate format, allowing exporters to prove origin and claim the tariff preference straight away.” This certificate carries the necessary security features and will be accepted by China’s Customs Administration. The Commissioner added that SARS would issue the approved certificate template upon application to exporters, and exporters would be advised of any supporting-document requirements by the relevant officials.
Addressing concerns, the Commissioner said: “We understand that exporters have questions about how this scheme works, especially for shipments already on the way. I want to assure our traders that no qualifying exporter will be left behind. From 01 June 2026, SARS is issuing origin certificates retrospectively to cater for qualifying goods that were shipped or cleared after 01 May 2026, so they can still benefit fully from the zero tariffs.” This measure confirms SARS’ commitment to providing clarity and certainty while facilitating the seamless movement of goods. It also aligns with the organisation’s commitment to facilitate legitimate Trade and protect South Africa’s customs system.
SARS is the designated issuing authority for the required RoO certificates. China’s unilateral zero-tariff arrangement, also offered to several other African countries, allows qualifying goods to enter the Chinese market duty-free. For purposes of the verification of the issued certificates, please contact rulesoforigin@sars.gov.za
Additionally, as an interim measure, exporters requiring assistance can also contact SARS at rulesoforigin@sars.gov.za for guidance on the new arrangement. FAQs will be published on the RoO webpage on the SARS website early next week.
Exporters are reminded that not all goods qualify for China’s zero-tariff arrangement: some remain subject to tariff rates, quotas and specific conditions. Zero-tariff treatment depends strictly on meeting the RoO and presenting a valid SARS CoO. Exporters must confirm eligibility with their trading partners in China, maintain proper origin documentation and stay up to date with SARS processes. Only fully compliant shipments will qualify, making careful preparation essential to avoid delays or disqualification.
“SARS is committed to supporting exporters and empowering honest traders to reap maximum benefit from global trade incentives while safeguarding the customs system,” Commissioner Makhubu concluded.
FAQs will be published on the RoO webpage on the SARS website early next week.