SACU - MERCOSUR RULES PUBLISHED
SARS published a rule amendment to implement the "Preferential Trade
Agreement between the Common Market of the South (MERCOSUR) and the Southern
African Customs Union (SACU)". This Rule amendment is dated 21 October 2016
but it was only released on the SARS website after Monday the 24th of
October 2016.
The Rules are numbered 49E. They are Rules to Part D of the Schedule to
General Notes to Part 1 of Schedule No. 1: Annex III: Concerning the
definition of the concept of "originating products" and methods of
administrative co-operation. In other words they are Rules to the Rules of
Origin of the Agreement.
No forms have been published in this Rule amendments as all forms have been
updated in the Rule amendment to the SADC EPA. The entry into force of this
Agreement is 1 April 2016 while the SADC EPA only entered into force on 10
October 2016.
The rules numbered 49E are rules contemplated in section 49(6)(b) in respect
of the Preferential Trade Agreement between the Common Market of the South (MERCOSUR)
and the Southern African Customs Union (SACU). The MERCOSUR States comprise
the Argentine Republic, the Federative Republic of Brazil, the Republic of
Paraguay and the Oriental Republic of Uruguay and SACU comprises of the
Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the
Republic of South Africa and the Kingdom of Swaziland.
Where any
rule reflects a number or numbers in brackets after a serial number, for
example, 49E.02(1), the number in brackets refers to the Article number or
numbers of Annex III entitled "Definition of the Concept of 'Originating
Products' and
Arrangements for Administrative Co-operation" of the Agreement to which the
rule relates.
Various expressions are defined in Rule 49E.01(d).
Rule 49E.01(f) deals with the registration of exporters and producers and
the relevant forms that need to be completed.
The Rules of the Rules of Origin deal with:
Rule number |
Article of SACU - MERCOSUR |
Topic |
|
|
|
TITLE 1 – GENERAL PROVISIONS |
|
|
|
49E.02(1) |
Article 1 |
Definitions (No Rule) |
|
|
|
TITLE II - DEFINITION OF THE
CONCEPT OF "ORIGINATING PRODUCTS |
|
|
|
49E.03(2) |
Article 2 |
General Requirements |
|
|
|
49E.04(3) |
Article 3 |
Bilateral cumulation of origin |
|
|
|
49E.05(4) |
Article 4 |
Wholly obtained products |
|
|
|
49E.06(5) |
Article 5 |
Sufficiently worked or processed products |
|
|
|
49E.06(6) |
Article 6 |
Insufficient working or processing operations |
|
|
|
49E.07(7) |
Article 7 |
Unit of Qualification (No Rule) |
|
|
|
49E.08(8) |
Article 8 |
Accessories, spare parts and tools (No Rule) |
|
|
|
49E.09(9) |
Article 9 |
Sets |
|
|
|
49E.10(10) |
Article 10 |
Containers and packing materials for transport (No Rule) |
|
|
|
49E.11(11) |
Article 11 |
Neutral element (No Rule) |
|
|
|
|
|
|
TITLE III - TERRITORIAL REQUIREMENTS
Rule number |
Article of EPA |
Topic |
|
|
|
49E.12(12) |
Article 12 |
Principle of territoriality |
|
|
|
49E.13(13) |
Article 13 |
Direct transportation |
|
|
|
49E.14(14) |
Article 14 |
Exhibitions |
TITLE IV – CERTIFICATE OF ORIGIN
Rule number |
Article of EPA |
Topic |
|
|
|
49E.15(15) |
Article 15 |
General requirements |
|
|
|
49E.15(16) |
Article 16 |
Procedure for the issue of a certificate of origin |
|
|
|
49E.16(17) |
Article 17 |
Certificate of origin issued retrospectively |
|
|
|
49E.17(18) |
Article 18 |
Issue of a certificate of origin |
|
|
|
49E.18(19) |
Article 19 |
Issue of a certificate of origin on the basis of a proof of origin |
|
|
|
49E.19(20) |
Article 20 |
Validity of certificate of origin |
|
|
|
49E.20(21) |
Article 21 |
Submission of certificates of origin |
|
|
|
49E.21(22) |
Article 22 |
Importation by instalments |
|
|
|
49E.22(23) |
Article 23 |
Exemptions from certificate of origin |
|
|
|
49E.23(24) |
Article 24 |
Supporting documents |
|
|
|
49E24(25) |
Article 25 |
Preservation of certificate of origin and supporting documents
(record keeping) |
|
|
|
49E.25(26) |
Article 26 |
Discrepancies and formal errors |
TITLE V – ARRANGEMENTS FOR
ADMINISTRATIVE CO-OPERATION
Rule number |
Article of EPA |
Topic |
|
|
|
49E.26(27) |
Article 27 |
Notifications |
|
|
|
49E.27(28) |
Article 28 |
Verification of certificate of origin |
|
|
|
49E.28(29) |
Article 29 |
Dispute settlement |
|
|
|
49E.29(30) |
Article 30 |
Penalties |
|
|
|
49E.30(31) |
Article 31 |
Free zones |
TITLE
VI – FINAL PROVISIONS
Rule number |
Article of EPA |
Topic |
|
|
|
49E.31(32) |
Article 32 |
Review (No Rule) |
|
|
|
49E.32(33) |
Article 33 |
Transitional provisions for goods in transit or storage |
|
|
|
49E.33 |
Article 33 |
Appendix (No Rule) |
|
|
|
49E.34 |
Article 34 |
Supplier’s declarations (No Rule) |
|
|
|
49E.35 |
Article 35 |
General: (Documents to be submitted and procedures to be followed of
presentation of SAD forms for goods in respect of which preferential
treatment is claimed) |
|
|
|
49E.36 |
Article 36 |
Imports into SACU of goods subject to annual tariff quotas in terms
of Annex II to the Agreement |
|
|
|
In addition to the Rule amendments above, the customs duty rates in Schedule
No. 1 Part 1 will be affected. The legal text of the agreement will be
published in Schedule 10 to the Customs and Excise Act. LexisNexis is in the
process of updating the Rules, the General Notes to Schedule No. 1 and the
other parts of Jacobsens and subscribers will receive the amending
supplements soon.
ITACS are also updating the learning material for SAQA Unit Standard 252248
which is titled "Certify certificates of origin and other commercial
documents". The updated learning material will be ready at the end of the
first week of November 2016. Contact your training provider for more
information.
The Unit Standard should deal with the following aspects of certification of
certificates of origin and other commercial documents, such as:
Issuing bodies (customs, chamber of commerce and industry), terms such as
documentary evidence, certificates of origin, country certified declaration
of origin, declaration of origin, certified invoice; requirements of
documentary evidence of origin; origin criteria, requests for control,
retention of records, applications for and various types of certificates of
origin; customs rules and regulations, Chamber of Commerce and Industry
regulations; the issuing network, issuing facilities; certification
operations; detailed certification requirements; dispute settlement and
other problems with certificates of origin; certification of invoices and
other documents; Conditions to be fulfilled by issuing bodies; and
undertaking to be given by all authorised issuing bodies.
WCO HS 2017 COMPLIMENTARY
PUBLICATIONS
In addition to the entry into force of the Southern African Development
Community (SADC)/European Union (EU) Economic Partnership Agreement (EPA)
and the Southern African Customs Union (SACU)/Mercosur Free Trade Agreement
which necessitated the replacement of Schedule No. 1 Part 1 of the South
African Customs and Excise Act, which is also the HS-based Southern African
Customs Union (SACU) Common External Tariff (CET), the Harmonized System
will also be replaced by a new version, HS 2017, with effect from 1 January
2017.
This will be the sixth version of the HS since its introduction with effect
from 1 January 1988. In terms of SACU’s commitments under the HS Agreement,
large parts of Schedule No. 1 Part 1 will once again be amended with effect
from 1 January 2017. All complimentary World Customs Organization (WCO) HS
publications will be replaced by new publications and products.
LexisNexis acts as an agent for the WCO. We import their publications from
Belgium for our local customers. Please see below the latest WCO update with
regards to delivery of the 2017 editions.
Due to legal requirements the 2012 edition of the Online HS Database is
applicable until 31 December 2016. If you are subscribed to the online
database, your database will automatically be updated with the 2017 online
edition on 1 January 2017.
Some of LexisNexis’ clients have already ordered their HS 2017 publication.
LexisNexis received correspondence from the WCO stating that there has been
a delay with the delivery of the 2017 printed publications. The following
new dates have been supplied by the WCO:
HS 2017 Explanatory Notes and
Nomenclature:
Subscribers can expect delivery in early December 2016.
HS 2017 Alphabetical Index:
Subscribers can expect delivery at the end of January 2017.
The updated Compendium of Classification Opinions will be dispatched with
either the Explanatory Notes or the Alphabetical Index.
See
https://www.lexisnexis.co.za/Promotions/LexisNexis_WCO_2017/WCO_6th_Ed_Flyer.pdf
for more information about the HS 2017 publications and products. |