Primary briefing · Gazette
high impact 54755 · R. 7522 · 2026-05-28
SARS inserts new SA-China preferential origin regime (DAR271) — Form SCCO, 40% RVC, 5-year retention
Effective from
01 May 2026
Government Notice R. 7522 inserts a new Part 6 (rules 46A6.01–46A6.18) into the Customs and Excise rules, creating the origin requirements, certification procedures, and verification framework under which South African goods qualify for non-reciprocal zero-tariff treatment on importation into China. The rules prescribe wholly-obtained, regional value content (minimum 40% of FOB value), cumulation, de minimis, direct consignment, and product-specific origin criteria. A new SA-China Certificate of Origin (Form SCCO) must be obtained from SARS at designated Controller offices before or at the time of shipment, with retrospective issuance permitted within one year. Producers and exporters must retain origin-proving documents for at least five years. The amendment applies retrospectively from 1 May 2026, meaning exporters who shipped goods to China since that date must act immediately to obtain certificates and verify compliance.
Who is affected
South African exporters to China across all sectorsAgriculture, agri-processing, mining, minerals, and manufacturing exportersFishing and aquaculture exportersCustoms brokers and clearing agentsFreight forwarders and logistics providersIn-house trade compliance counsel What this means for practitioners
Exporters who shipped goods to China from 1 May 2026 must urgently apply to SARS for retrospective Form SCCO certificates (permitted within 1 year of shipment)
Establish or update origin-determination processes to meet the 40% RVC of FOB value threshold where applicable
Implement 5-year record-retention systems for all documents proving originating status
Review Chinese enactments (General Administration of Customs Announcement No. 54 of 2026 and Tax Commission Announcement No. 5 of 2026) to ascertain product-specific requirements
Ensure direct consignment requirements are met, including the 6-month transit storage limit
Brief clients that refusal to consent to verification visits may result in denial of zero-tariff treatment