On 19 April 2023, the South African Revenue Service (SARS) called for comment on its proposed draft amendment to Rules 46 and 49 to the Customs and Excise Act, 1964 pertaining to the place of submission for the processing of documents relating to trade agreements on which comment is due by 03 May 2023.
Amendment of Rule 46A1.02
1. 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 [delivered] submitted for processing [at] to the office of the Controller [at any place] prescribed in item 200.03 (paragraphs (g) and (h)) of the Schedule to the Rules,[provided it is a place] 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 paragraph 200.03.[unless the manager responsible for the administration of the rules of origin section in Head Office otherwise determines.]”.
Amendment of Rule 49A.16(19), (20)
2. 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 [delivered] submitted for processing [at] to the office of the Controller prescribed in paragraph 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 paragraph 200.03. [unless the Manager responsible for the administration of the rules of origin section in Head Office otherwise determines.]”.
Amendment of Rule 49B.10(9)1
3. 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 [delivered] submitted for processing [at] to the office of the Controller prescribed in paragraph 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 paragraph 200.03. [unless the manager responsible for the administration of the rules of origin section in Head Office or the Controller otherwise determines.]”.
Amendment of Rule 49D.14(14), (15)
4. 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 [SAD form] bill of entry and supporting documents shall be [delivered] submitted for processing [at] to the office of the Controller prescribed in paragraph 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 paragraph 200.03. [unless the Manager: Commercial Services otherwise determines.]”.
Amendment of Rule 49E.15(15), (16)
5. 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 [SAD form] bill of entry and supporting documents shall be [delivered] submitted for processing [at] to the office of the Controller prescribed in paragraph 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 paragraph 200.03. [unless the Manager responsible for the administration of the rules of origin section in Head Office otherwise determines.]”.
Amendment of Rule 49F.20(21)
6. Rule 49F.20(21) is hereby amended by the substitution for subparagraph (iii) of paragraph (b) of the following subparagraph:
“(iii) The [C]certificate of [O]origin, export bill of entry and supporting documents shall be [delivered] submitted for processing [at] to the office of the Controller prescribed in paragraph 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 paragraph 200.03. [unless the Manager responsible for the administration of the rules of origin section in Head Office otherwise determines.]”.
Amendment of Rule 49G.15(19), (20)
7. 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] submitted for processing [at] to the office of the Controller prescribed in paragraph 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 paragraph 200.03. [unless the Manager responsible for the administration of the rules of origin section in Head Office otherwise determines.]”