Quick Reference Guide - SARS
EFFECTIVE DATE. EXTERNAL. Reference Guide . Guide TO UNDERSTANDING PREFERENTIAL. RULES OF ORIGIN. EXTERNAL Reference Guide - Guide TO Revision: 1 Page 1 of 17. UNDERSTANDING PREFERENTIAL RULES. OF ORIGIN. SC-R0-01-02. EFFECTIVE DATE. 1 PURPOSE. It is generally accepted that preferential rules of origin have to a large extent replaced customs duty as a protective measure on imports. With the signing of more free trade agreements this will increasingly be the case. In this regard customs officers will increasingly be exposed to the application of preferential rules of origin in the performance of their daily tasks. This document endeavours to provide a Guide to officers to understand the concept of preferential rules of origin as applied within preferential trade arrangements.
The scope of this document will cover the basic principles applicable to preferential rules of origin in free / preferential trade agreements as well as those applicable to Generalised …
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