Customs Updated:
31 Jul 2017

SADC EU EPA Rules Introduction

On 13 September the South African Revenue Service (Sars) announced amendments of the Rules 49A.01, 49B.10(9)1 and 49B.10(9)9 to the Customs and Excise Act, 1964 which relate to the Southern African Development Community (SADC) European Union (EU) Economic Partnership Agreement (EPA). The Rule Amendment reference is DAR187.

The underlined are insertions and the bold brackets deletions.

Amendment of Rule 49A.01(f)(aa)(i) to the Act, 1964 “(aa) an exporter, Annexure DA 185.4A2;”. Insertion of ‘4A2’.

Amendment of Rule 49B.10(9)(1)(g) to the Act, 1964 “(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(a) to the Act, 1964 “(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)(e) to the Act, 1964 “(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