13 August 2026 – Rule 46A6.13 (e) of the Customs and Excise Act No.91 of 1964 as amended makes provision for a certificate of origin to be issued retrospectively within one (1) year from the date of shipment, bearing the words “ISSUED RETROSPECTIVELY” and remains valid for one (1) year from the date of shipment, if it is not issued before or at the time of shipment due to force majeure, involuntary errors, omissions or other valid causes including non-availability of such certificates from the South African Revenue Service.
The zero-tariff treatment applies to goods that are cleared through the General Administration of Customs of the People’s Republic of China (GACC) on or after 00:00 (Beijing time) on 01 May 2026. The shipment date from the country of export is not the determining factor. Therefore, the determining factor will be the clearance date with the GACC which makes that consignment eligible for the zero-tariff preference provided that all other origin requirements are met. Goods that arrived in China and were placed in a bonded warehouse before 01 May 2026 will also be eligible, provided they are entered for home consumption in China on or after 01 May 2026 and meet all other origin requirements.
SARS will issue and certify the retrospective certificates of origin for goods that have been cleared in China on or after 01 May 2026 in line with Rule 46A6.13 (e) above, provided all origin requirements are met.
Please direct any queries or requests for clarification to: [email protected].
