| Rule 46A6.13 (e) of the Customs and Excise Act No.91 of 1964 as amended makes provision for a certificate of origin to be issued retrospectively within one (1) year from the date of shipment, bearing the words ”ISSUED RETROSPECTIVELY” and remains valid for one (1) year from the date of shipment, if it is not issued before or at the time of shipment due to force majeure, involuntary errors, omissions or other valid causes including non-availability of such certificates from the South African Revenue Service. Read More |
