South African exporters whose goods were cleared through Chinese customs from May 1 may qualify retrospectively for zero-tariff treatment, provided they meet the relevant rules of origin requirements.
The date on which goods were shipped from South Africa is not the determining factor for eligibility under China’s Zero-Tariff Preference Scheme, SARS has clarified.
Instead, eligibility is determined by the date on which the goods were cleared through the General Administration of Customs of the People’s Republic of China (GACC).
This meant qualifying goods cleared by Chinese customs on or after May 1 could benefit from the preferential treatment even if a certificate of origin was not issued at the time of shipment, SARS said.
Goods that arrived in China and were placed in a bonded warehouse before May 1 may also qualify, provided they were entered for home consumption on or after that date and meet all other origin requirements.
SARS said it would issue and certify retrospective certificates of origin for goods cleared in China from May 1, provided all origin requirements were met.
Under Rule 46A6.13(e) of the Customs and Excise Act, a certificate of origin may be issued retrospectively within one year of the shipment date where it was not issued before or at the time of shipment due to force majeure, involuntary errors, omissions or other valid causes, including the non-availability of certificates from SARS.
Retrospectively issued certificates must bear the words “ISSUED RETROSPECTIVELY” and remain valid for one year from the shipment date.
Scheme runs until 2028
China’s non-reciprocal zero-tariff scheme for qualifying South African exports came into effect on May 1 and SARS began issuing Rules of Origin certificates for qualifying exports from June 1, according to the revenue service.
The scheme provides zero-tariff treatment for South African goods that comply with its origin requirements, although some products are subject to tariff-rate quotas.
No specific registration for the trade arrangement was required, and all registered exporters were eligible to export under the scheme, SARS said. Exporters do, however, need a certificate of origin to benefit from the preferential treatment in the Chinese market.
The scheme will remain in place for two years, from May 1, 2026, to April 30, 2028.
SARS said it was operating under the Early Harvest Lite arrangement as a temporary measure pending the conclusion of an Early Harvest Agreement that would include the Southern African Customs Union. The subsequent arrangement would involve reciprocal trade between SACU and China under the China-Africa Economic Partnership Agreement.
Traders applying for certificates of origin must submit the prescribed application form and supporting documents to a Customs and Excise branch, SARS said.
Nine offices are authorised to administer the rules of origin and issue certificates under the scheme: Alberton/Johannesburg, Cape Town, Cape Town International Airport, Durban, East London, King Shaka International Airport, OR Tambo International Airport, Port Elizabeth and Pretoria.
