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SARS administers a number of trade agreements or protocols or other parts or provisions thereof, and other international instruments, in terms of the Customs and Excise Act, 1964 (the Act), which are enacted into law when published by notice in the Gazette.
The full texts of these types of agreements are contained in Schedule No. 10 to the Act as follows:
- Agreement establishing the African Continental Free Trade Area (AfCFTA)
- Free Trade Agreement between the EFTA States and the SACU States (EFTA SACU)
- Preferential Trade Agreement between MERCOSUR and SACU (MERCOSUR SACU)
- Agreement on Trade, Development and Co-operation between the European Community and their Member States and the Republic of South Africa (RSA-EU TDCA)
- Southern African Customs Union (SACU) Agreement between the Governments of the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of Swaziland (SACU)
- Economic Partnership Agreement (EPA) between the Southern African Customs Union (SACU) member States and Mozambique, of the one part and the United Kingdom of Great Britain and Northern Ireland, of the other part (SACUM-UK EPA)
- Economic Partnership Agreement (EPA) between the SADC EPA States, of the one Part and the European Union and its Member States, of the other Part (SADC-EU EPA)
- Treaty of the Southern African Development Community (SADC) and Protocols concluded under the provisions of Article 22 of the Treaty (SADC Treaty and Protocols)
Other trade agreements as well as various non-reciprocal schemes providing preferential access for South Africa’s exports, which are not included in Schedule No. 10, have been added to this collection for ease of reference.
- African Growth Opportunity Act (AGOA)
- Agreement between the Governments of the Republic of South Africa and the Republic of Malawi (RSA Malawi)
- Agreement between the Governments of the Republic of South Africa and the Republic of Southern Rhodesia (RSA Southern Rhodesia(Zimbabwe))
- Generalized System of Preferences Norway (GSP Norway)
- Generalized System of Preferences Russia, Belarus and Kazakhstan (GSP Russia, Belarus and Kazakhstan)
- Generalized System of Preferences Turkey (GSP Turkey)
