Origin - How does Preferential Duty work?

Preferential duties are in essence a means between parties to promote trade with each other in products originating in their respective countries. Such preferential trade will be subjected to origin criteria agreed to between the parties which will be attested to on proof of origin such as certificates of origin or invoice declarations. Preferential rates of Customs duties are published in Schedule 1 of the Customs and Excise Tariff. Provided the necessary proof of origin is submitted with the Customs declaration at time of clearance the goods imported may be declared at the preferential rate of Customs duty provided in Schedule 1.

 

Last Updated: 01/02/2013 3:13 PM     print this page
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