Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 46A of the Act

Part 6 : Non-reciprocal zero-tariff treatment for goods exported from the Republic to the People's Republic of China on compliance with the provisions of origin and other requirements specified in these rules

Rules concerning origin and proof of origin in respect of goods exported to the People's Republic of China

46A6.18 Article 20 - Denial of zero-tariff treatment
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(a) Except as otherwise provided in these rules the People’s Republic of China may deny a claim for zero-tariff treatment, if—
(i) the goods do not meet the requirements of these rules;
(ii) the exporter or producer fails to comply with the relevant requirements of these rules and implementation procedures;
(iii) the Certificate of Origin does not meet the requirement of these rules;
(iv) the goods described in the Certificate of Origin do not correspond with the goods actually imported; or
(v) the circumstances referred to in Rules 46A6.17(d) or (e) occur.

 

[Part 6 Rule 46A6.18 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]