Sars cautioned that not all products exported to China will automatically qualify for zero-tariff treatment.
The South African Revenue Service (Sars) has finalised the legal and operational framework needed to implement China’s temporary zero-tariff scheme for qualifying South African exports.
The development follows China’s announcement in February that it would introduce a zero-tariff policy for African countries with which it maintains diplomatic relations.
Sars Commissioner Dr Johnstone Makhubu said the revenue service is ready to administer the arrangement and will begin issuing Rules of Origin certificates from 1 June.
Certificates available from June
Makhubu said the certificates will enable exporters to prove that their goods originate in South Africa and qualify for preferential tariff treatment when entering the Chinese market.
“Beginning 1 June, we are introducing a simple, printable certificate format, allowing exporters to prove origin and claim the tariff preference straight away,” he said.
Makhubu acknowledged that exporters have raised questions about the implementation of the scheme, particularly regarding goods already in transit.
“We understand that exporters have questions about how this scheme works, especially for shipments already on the way. I want to assure our traders that no qualifying exporter will be left behind.”
He said Sars would issue certificates retrospectively to ensure eligible exporters do not miss out on the tariff benefits.
“From 1 June, Sars is issuing origin certificates retrospectively to cater for qualifying goods that were shipped or cleared after 1 May 2026, so they can still benefit fully from the zero tariffs.”
Interim measures for exporters
Sars said the arrangement demonstrates its commitment to “providing clarity and certainty while making the movement of goods easy and seamless” while continuing to protect South Africa’s customs system.
The revenue collector explained that exporters can use an interim process where a certificate of origin is not immediately available.
“As an interim measure, exporters can lodge security with China’s customs administration in the absence of a certificate of origin. This security will be released upon the lodging of a valid certificate of origin obtained from Sars in respect of qualifying goods.”
Compliance remains essential
Sars cautioned that not all products exported to China will automatically qualify for zero-tariff treatment.
“Zero-tariff treatment depends strictly on meeting the Rules of Origin and presenting a valid Sars Certificate of Origin.”
The tax authority urged exporters to verify eligibility requirements with their Chinese trading partners and maintain all necessary documentation.
“Exporters must confirm eligibility with their trading partners in China, maintain proper origin documentation, and stay up to date with Sars processes. Only fully compliant shipments will qualify, making careful preparation essential to avoid delays or disqualification.”
Sars said exporters requiring assistance or verification of issued certificates can contact the Rules of Origin unit via email for guidance on the new arrangement.