Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 46A of the Act

Part 4 : Non reciprocal tariff treatment under the General System of Preferences (GSP) granted to developing countries by the Republic of Turkey

Rules relating to the enactments of the Republic of Turkey prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countries

Verification of proof of origin (TDA 40 and 41)

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46A4.28
(a)Any proof of origin in respect of imported goods shall be submitted for verification to the customs authorities of the exporting country.
(b)If a request for verification of proof of origin is received from the customs authorities in the Republic of Turkey, the exporter, manufacturer, producer or any other person contemplated in section 4(12A) shall produce all documents and furnish the information necessary to determine the authenticity of proofs of origin, the originating status of the goods concerned or the fulfillment of the other requirements of any enactment.
(c)The manager responsible for administration of the rules of origin section in Head Office shall determine whether or not to refuse entitlement to preferences in respect of imports from the Republic of Turkey for cumulation purposes as contemplated in rule 46A4.06 in the circumstances contemplated in the enactments.

 

[Rule 46A4.28 substituted by paragraph (rr) of Notice No. R. 1472 dated 22 December 2017]