South Africa’s customs authority has clarified the conditions for retrospectively issued certificates of origin under the China Zero Non-Reciprocal Tariff Treatment, including the eligibility of goods cleared in China from 1 May 2026.
South Africa’s Customs and Excise Act allows certificates of origin to be issued retrospectively for eligible shipments under specified circumstances, according to a clarification issued on 13 August 2026.
Rule 46A6.13 (e) of the Customs and Excise Act No.91 of 1964, as amended, provides for a certificate of origin to be issued retrospectively within one (1) year from the date of shipment. The certificate must bear the words “ISSUED RETROSPECTIVELY” and remains valid for one (1) year from the date of shipment.
The retrospective issuance applies where a certificate was not issued before or at the time of shipment because of force majeure, involuntary errors, omissions or other valid causes, including non-availability of such certificates from the South African Revenue Service.
China zero-tariff eligibility
The zero-tariff treatment applies to goods cleared through the General Administration of Customs of China (GACC) on or after 00:00 (Beijing time) on 1 May 2026.
The shipment date from the country of export is not the determining factor. Instead, eligibility is determined by the clearance date with the GACC, provided all other origin requirements are met.
Goods that arrived in China and were placed in a bonded warehouse before 1 May 2026 will also qualify if they are entered for home consumption in China on or after 1 May 2026 and satisfy all other origin requirements.
Retrospective certificates
SARS will issue and certify retrospective certificates of origin for goods cleared in China on or after 01 May 2026 in accordance with Rule 46A6.13 (e), provided all origin requirements are met.
Traders seeking clarification or assistance can contact SARS at rulesoforigin@sars.gov.za.
