Being able to do your own origin declarations on invoices for shipments will save your company time when you are exporting. In order to be able to do this you need to be registered as an Approved Exporter. In this article we explain who can apply to be an Approved Exporter, what the benefits of registering as an Approved Exporter are, and then how you can do your own origin declarations once you get your approval as an Approved Exporter.
Applying to be an Approved Exporter
What is an Approved Exporter?
An Approved Exporter is an exporter who has undergone the approved exporter registration with SARS Customs and thus has met the SARS Approved Exporter requirements. An approved exporter is able to do their own origin declarations on invoices for shipments in lieu of the Certificate of Origin. This is possible because being an Approved Exporter means that SARS has given their pre-approval on the origin and compliance of the products. The Approved Exporter application is available to exporters from South Africa who regularly trading under the following agreements:
- SADC-EU-EPA
- SACU-EFTA
- SACUM-UK EPA
- AfCFTA
You can find a list of the countries included in each of these agreements in our article Trade Agreements and Certificates of Origin.
If you export under the trade agreements mentioned above you do not need to apply to be an Approved Exporter. Without the Approved Exporter registration you can still export, but you will need to get a Certificate of Origin from SARS every time you make use of one of these trade agreements for a shipment.
How to do an Invoice Declaration
Once you are registered as an Approved Exporter you are able to do your own origin declarations on the invoice for your exports. The format of the origin declaration on the invoice must state the following:
The exporter of the products covered by this document (Customs Authorisation No.: [Customs client number of the Approved Exporter]) declares that, except where otherwise clearly indicated, these products are of preferential origin. |
The declaration ought to fulfill the following criteria:
- It must be either typed, stamped or printed;
- It must be in the appropriate language of the countries involved;
- It must be clearly written on the invoice, delivery note or other commercial document relevant to the export;
- If the declaration is written by hand it must be done in ink using printed characters;
- The declaration must be signed by hand.
When filling in an invoice declaration, you, as the Approved Exporter, must be able to submit documents proving the originating status of your products if asked to do so, and fulfil any other requirements on the Rules of Origin of the countries that you are exporting to.
REX Numbers
The Registered Exporter system (REX) is a system that has been introduced by the European Union (EU) to allow exporters, manufacturers and traders within the Generalised System of Preferences (GSP) trade agreement to be able to do their own self-certification for Certificates of Origin. The REX system allows exporters in beneficiary countries to make out origin statements on invoices instead of providing a certificate of origin. The exporter will be issued a REX number when they register on the Registered Exporter System and must provide that number on their invoice.
REX numbers are not required when trading under the SADC-EU EPA, SACU-EFTA or the SACUM-UK EPA. It is not obligatory for exporters to register under the REX system for exports to the EU from South Africa unless you are wishing to export to Norway under the GSP trade agreement.
Conclusion
In conclusion, for regular exports to countries under certain trade agreements from South Africa, it is possible to do your own origin declarations on invoices accompanying shipments. In order to be able to do this you must register with SARS as an Approved Exporter. This application is not compulsory when exporting within the relevant trade agreements as you can also send a certificate of origin with the preferential export.
