Trade Agreements Customs Rule Amendments
On 30 June 2023, the South African Revenue Service (SARS) informed of the amendment of Rules 00.09; 46A1.02; 49A.16(19), (20); 49B.10(9)1; 49D.14(14),(15); 49E.15(15),(16); and 49G.15(19), (20) to the Customs and Excise Act, 1964 relating to Trade Agreements (DAR249).
Amendment of rule 00.09
1. Rule 00.09 is hereby amended by the substitution for the words preceding paragraph (a) of the following words:
“00.09 Any reference in any provision in any provision of these Rules to –”; (b) by the deletion of the word “and” after paragraph (b); (c) by the deletion of the full stop after paragraph (c) and the insertion of the expression “;and”; and (d) by the addition of the following paragraph: “(d) “export SAD Form” must be read as a reference to “export bill of entry.”
Amendment of rule 46A1.02
2. Rule 46A1.02 is hereby amended by the substitution for subparagraph (ii) of paragraph (a) of the following subparagraph:
“(ii) The certificate of origin and the application for a visa, the export bill of entry and supporting documents shall be submitted for certification to the office of the Controller prescribed in item 200.03 (paragraphs (g) and (h)) of the Schedule to the Rules, nearest to the place of business of the exporter, except when submitted by the holder of a binding origin determination in which case submission may be to any Customs and Excise office prescribed in item 200.03.”
Amendment of rule 49A.16(19), (20)
3. Rule 49A.16(19), (20) is hereby amended by the substitution for subparagraph (iii) of paragraph (b) of the following subparagraph:
“(iii) The form EUR1, export bill of entry and supporting documents shall be submitted for certification to the office of the Controller prescribed in item 200.03 (paragraphs (g) and (h)) of the Schedule to the Rules, nearest to the place of business of the exporter, except when submitted by the holder of a binding origin determination in which case submission may be to any Customs and Excise office prescribed in item 200.03.”
Amendment of rule 49B.10(9)1
4. Rule 49B.10(9)1 is hereby amended by the substitution for subparagraph (iii) of paragraph (b) of the following subparagraph:
“(iii) The SCO, export bill of entry and supporting documents shall be submitted for certification to the office of the Controller prescribed in item 200.03 (paragraphs (g) and (h)) of the Schedule to the Rules, nearest to the place of business of the exporter, except when submitted by the holder of a binding origin determination in which case submission may be to any Customs and Excise office prescribed in item 200.03.”
Amendment of rule 49D.14(14), (15)
5. Rule 49D.14(14), (15) is hereby amended by the substitution for subparagraph (iii) of paragraph (b) of the following subparagraph:
“(iii) The form EUR1, export bill of entry and supporting documents shall be [delivered for processing at] submitted for certification to the office of the Controller prescribed in item 200.03 (paragraphs (g) and (h)) of the Schedule to the Rules, nearest to the place of business of the exporter, except when submitted by the holder of a binding origin determination in which case submission may be to any Customs and Excise office prescribed in item 200.03.”
Amendment of rule 49E.15(15), (16)
6. Rule 49E.15(15), (16) is hereby amended by the substitution for subparagraph (iii) of paragraph (b) of the following subparagraph:
“(iii) The certificate of origin, export bill of entry and supporting documents shall be submitted for certification to the office of the Controller prescribed in item 200.03 (paragraphs (g) and (h)) of the Schedule to the Rules, nearest to the place of business of the exporter, except when submitted by the holder of a binding origin determination in which case submission may be to any Customs and Excise office prescribed in item 200.03.”
7. Rule 49F.20(21) is hereby amended by the substitution for subparagraph (iii) of paragraph (b) of the following subparagraph:
“(iii) The certificate of origin, export bill of entry and supporting documents shall be submitted for certification to the office of the Controller prescribed in item 200.03 (paragraphs (g) and (h)) of the Schedule to the Rules, nearest to the place of business of the exporter, except when submitted by the holder of a binding origin determination in which case submission may be to any Customs and Excise office prescribed in item 200.03.”
Amendment of rule 49G.15(19), (20)
8. Rule 49G.15(19), (20) is hereby amended by the substitution for subparagraph (iii) of paragraph (b) of the following subparagraph:
“(iii) The form EUR1, export bill of entry and supporting documents shall be [delivered for processing at] submitted for certification to the office of the Controller prescribed in item 200.03 (paragraphs (g) and (h)) of the Schedule to the Rules, nearest to the place of business of the exporter, except when submitted by the holder of a binding origin determination in which case submission may be to any Customs and Excise office prescribed in item 200.03.”
