SARS clarifies new rules for businesses trading with China
South African Revenue Service (SARS) Commissioner Johnstone Makhubu has clarified the new rules for companies trading goods with China under the new zero-tariff framework.
This includes laying out the new certificate system, as well as giving retroactive access to the scheme to those who shipped goods in May 2026.
Makhubu noted that SARS has finalised the legal and operational framework to administer China’s zero-tariff scheme, and everything is in full effect from 1 June.
China announced the temporary zero-tariff scheme for 20 non least developed African countries, including South Africa, in February.
Under the scheme, zero tariffs will be implemented on 20 African countries that have established diplomatic relations with China and are not among the least developed countries.
China’s Tariff Commission said this initiative aims to “expand high-level opening-up and promote common development between China and Africa.”
The structure took effect from May 1, 2026 and will run to April 30, 2028; however, South Africa delayed the implementation to finalise the framework for the scheme.
According to SARS, the rules in terms of section 46A of the Customs and Excise Act, 1964, regulating the issuing of certificates of origin are now available on the SARS website.
From 1 June 2026, SARS will be issuing Rules of Origin certificates for qualifying exports.
Importantly, Makhubu confirmed that goods already shipped or cleared on or after 1 May 2026 are not disadvantaged, and traders can obtain origin certificates for those shipments.
This will allow them to receive the intended duty-free benefits in China.
“As an interim measure, exporters can lodge security with China’s customs administration in the absence of a certificate of origin,” he said.
“This security will be released upon the lodging of a valid certificate of origin obtained from SARS in respect of qualifying goods.”
Makhubu said that SARS is introducing a “simple, printable certificate format, allowing exporters to prove origin and claim the tariff preference straight away”.
This certificate carries the necessary security features and will be accepted by China’s Customs Administration.
New certificates
The Commissioner added that SARS will be issuing the approved certificate template upon application to exporters, and they will be advised of any supporting-document requirements by the relevant officials.
“We understand that exporters have questions about how this scheme works, especially for shipments already on the way,” he said.
“I want to assure our traders that no qualifying exporter will be left behind.”
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.
SARS is the designated issuing authority for the required Rules of Origin certificates; it appealed to those who are still uncertain about the rules to get in touch.
For verification of issued certificates, stakeholders can contact [email protected]. This same address can be used by exporters requiring assistance.
The tax service reminded exporters that not all goods qualify for China’s zero-tariff arrangement: some remain subject to tariff rates or quotas and specific conditions.
“Zero-tariff treatment depends strictly on meeting the Rules of Origin and presenting a valid SARS Certificate of Origin,” it said.
“Exporters must confirm eligibility with their trading partners in China, maintain proper origin documentation, and stay up to date with SARS processes.”
SARS said that only fully compliant shipments will qualify, making careful preparation essential to avoid delays or disqualification.
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