During the festive season the European Union announced that on 31 December 2013, the European Union’s Generalised System of Preference (GSP) granted to South Africa under Regulation (EC) No 732/2008 will cease to apply. In line with the Trade, Development and Cooperation Agreement (TDCA) standstill clause, the applied rates of customs duty will not increase. All preferential tariff treatments (preferential rates of customs duty) will subsequently be granted under the TDCA between the European Union and South Africa. According to the European Union, for those products that as a result will need to switch from GSP preferences to TDCA preferences (because they used to enjoy a more favourable tariff preference - rate of customs duty - under GSP than under TDCA) the following guidance is applicable. The date of acceptance of the customs declaration for release for free circulation of the goods by the customs authorities of the European Union Member State of importation determines whether a particular import will be treated under the “old” GSP preferences or under the new system of preferences (TDCA preferences). There are 2 scenarios, namely (a) if the relevant customs declaration is accepted on or before 31 December 2013, the so-called “old” GSP preferences will apply to the consignment, and (b) if the declaration is accepted on or after 01 January 2014 the new preferences (TDCA preferences) will apply. The EU articulated two scenarios. Under scenario (a) the required proof of origin will be a certificate of origin, known as Form A1, issued in compliance with the applicable Rules of Origin. Under scenario (b) the required proof of origin will be a movement certificate, known as the EUR.1, issued in compliance with the rules of origin set out in Protocol I to the TDCA, which means that the product will have to comply with the Rules of Origin set out in that Protocol, which may not be the same as GSP rules of origin. For those shipments that have been sent before December 31, 2013 accompanied by a Form A certificate of origin but that arrive after the 31 December 2013, the exporter in South Africa may apply to the customs authorities for retrospective issuing of the EUR.1 in accordance with Article 16 of Protocol I to the TDCA. South African customs authorities may issue a EUR.1 certificate retrospectively after verification that article 16 has been complied with and provided that the goods have originating status in accordance with the TDCA Rules of Origin.