Regulatory Comparison
PVoC vs CTH (Customs Tariff Heading): What Is the Difference?
A CTH (Change in Tariff Heading) is a rules-of-origin criterion used to determine whether goods have been substantially transformed in a country to qualify for preferential tariff treatment. PVoC is a pre-shipment inspection programme for product safety compliance. They are completely different things — one is a tariff classification concept, the other is a product safety requirement.
What a CTH Is
Rules of Origin and Tariff Classification
A CTH (Change in Tariff Heading) is a rules-of-origin criterion. It is used to determine whether goods have been substantially transformed in a country to qualify for preferential tariff treatment under a free trade agreement. If goods undergo a change in their 4-digit HS tariff heading during processing in a country, they are considered to have been substantially transformed and may qualify as originating from that country.
CTH is a concept used in trade agreements and rules-of-origin determinations. It is not a regulatory requirement for product safety compliance. It has nothing to do with the PVoC programme.
The confusion between CTH and PVoC typically arises because both involve HS codes and both are part of the customs compliance landscape. However, they serve completely different purposes.
What PVoC Is
Pre-Shipment Product Safety Compliance
PVoC (Pre-Verification of Conformity) is a pre-shipment inspection programme administered by SABS. It requires that regulated goods destined for South Africa be inspected and certified against the relevant SANS standards before shipment. The Certificate of Conformity (CoC) confirms that the goods meet the applicable SANS standards.
PVoC is a product safety requirement, not a tariff classification concept. It applies to regulated goods regardless of their tariff classification or rules-of-origin status.
Why They Are Confused
The HS Code Connection
Both CTH and PVoC involve HS codes. CTH uses HS codes to determine whether a change in tariff heading has occurred during processing. PVoC uses HS codes to determine whether goods fall within the regulated product scope. This common use of HS codes can create confusion between the two concepts.
However, the use of HS codes for different purposes does not mean that CTH and PVoC are related. CTH is a rules-of-origin concept for tariff purposes. PVoC is a product safety requirement for import compliance purposes.
Practical Implications
Both May Apply to the Same Shipment
A single shipment may be subject to both CTH rules-of-origin requirements (for preferential tariff treatment under a free trade agreement) and PVoC requirements (for product safety compliance). These are separate requirements that must be met independently.
Having the correct CTH determination does not satisfy the PVoC requirement. Having a valid PVoC CoC does not affect the CTH rules-of-origin determination. Both are required for their respective purposes.
What is a CTH in customs?
A Change in Tariff Heading — a rules-of-origin criterion used to determine whether goods have been substantially transformed in a country to qualify for preferential tariff treatment.
Does CTH have anything to do with PVoC?
No. CTH is a tariff classification concept for rules-of-origin purposes. PVoC is a product safety requirement for import compliance. They are completely different things.
Can the same shipment be subject to both CTH and PVoC requirements?
Yes. A shipment may need to satisfy CTH rules-of-origin requirements for preferential tariff treatment AND PVoC requirements for product safety compliance. These are separate requirements.
Does having the correct CTH satisfy the PVoC requirement?
No. CTH and PVoC serve different purposes. Having the correct CTH determination does not satisfy the PVoC requirement.
When does PVoC enforcement become mandatory?
20 September 2026. From that date, SARS Customs will check for valid PVoC CoCs on all regulated goods.
Continue Learning
CTH and PVoC Are Separate Requirements
CTH is a rules-of-origin concept. PVoC is a product safety requirement. Both may apply to the same shipment. Create your CoC Vault record for PVoC compliance before 20 September 2026.
Sources: Government Gazette No. 54374 (20 March 2026); Standards Act 8 of 2008; Customs and Excise Act 91 of 1964. Last verified: 3 May 2026. certificatesofconformity.co.za is an independent reference publication operated by LinkDaddy LLC, a Florida-registered US entity. Not affiliated with or endorsed by the SABS, NRCS, SARS, or any agency of the Government of South Africa.