Sars on 08 July called for comment on its draft Rule 49 (Trade Agreements) of the Act, 1964, on which comment is due by 22 July. The draft Rules are proposed to improve the administration of trade agreements.
Amendment of rule 49A.01
1. Rule 49A.01 of the Rules to the Customs and Excise Act No.91 of 1964 is hereby amended by the substitution in paragraph (f) for item (aa) of subparagraph (i) of the following item:
“(aa) an exporter, Annexure DA 185.4A2;”
Amendment of rule 49B.10(9)1
2. Rule 49B.10(9)1 of the Rules to the Customs and Excise Act No.91 of 1964, is hereby amended by the substitution for subparagraph (g) of the following:
“(g) Completion of the SCO [or invoice declaration] is conditional on the exporter holding, and being able to produce on demand, all necessary evidence that the goods comply with the origin rules of the Annex.”
Amendment of rule 49B.10(9)9
3. Rule 49B.10(9)9 of the Rules to the Customs and Excise Act No.91 of 1964, is hereby amended by the substitution for subparagraph (a) of the following:
“(a) The Declaration by the Producer referred to in [Rule 9.2] Appendix III to Annex I in Part B of the General Notes to Schedule No.1 shall, where the exporter is not the producer, be submitted by the exporter together with a copy thereof in support of the application for the SCO as referred to in 49B.10(9)1:”
Amendment of rule 49B.10(9)9
4. Rule 49B.10(9)9 of the Rules to the Customs and Excise Act No.91 of 1964, is hereby amended by the insertion of subparagraph (e) of the following:
“(e) The registration number referred to in the Declaration by the Producer shall be the customs and excise client number issued in terms of rule 59A.06(1).”
Story by: Riaan de Lange