Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 46A of the ActPart 5 : Non-reciprocal preferential tariff treatment under the Generalised System of Preferences (GSP) granted to developing countries by Norway46A5.01 |
46A5.01
| (a) | The rules numbered 46A5 are– |
| (i) | rules contemplated in sections 46(4)(d) and 46A(4)(b) in respect of the enactments of Norway relating to the Generalised System of Preferences (GSP) wherein is prescribed the origin and other requirements in terms of which goods exported from a developing country (which includes the Republic) will qualify for preferential tariff treatment on importation into Norway; |
| (ii) | except for necessary technical changes and the exclusion of references to the Community and Switzerland, restatements of the contents of the rules numbered 46A2; |
| (iii) | substituted for the rules numbered 46A2 as a result of— |
| (aa) | changes to the GSP rules of the Community; and |
| (bb) | the GSP is no longer being applied between Switzerland and the Republic. |
| (b) | The enactments of Norway to which these rules relate are the following: |
Enactments of Norway
Publication entitled: "Generalised System of Preferences for import of goods from Developing Countries GSP" consisting of:
Table of contents
Part I - General information
| 1. | Background information |
| 2. | Conditions for GSP preferential tariff treatment |
| 3. | Developing countries for which the system is valid |
| 4. | Rules of origin |
| 4.1 | Origin criteria |
| 4.2 | Insufficient working or processing |
| 4.3 | Cumulation of origin |
| 4.4 | Qualifying units |
| 5. | Consignment rule |
| 6. | Documentation of originating status – Proofs of origin |
| 7. | Requests for GSP treatment at importation |
| 8. | Products covered by the Norwegian GSP system |
| 9. | Other provisions (verifications and surveillance) |
Part II – Rules of origin and provisions of origin
| 1. | Regulation on rules of origin, general provisions |
| 2. | List of working and processing |
| 3. | Introductory notes to the list |
| 4. | List of processing rules |
| 5. | Appendix I - Certificate of Origin Form A |
| 6. | Appendix II - Invoice declaration |
| 7. | Appendix III - Movement certificate EUR 1 |
Part III – Scope of products
| 1. | List 1: 30% reduction for "least developed" GSP-countries |
| 2. | List 2: 100% reduction for "ordinary" GSP-countries |
| 3. | List 3: 100% reduction of the industrial element for "ordinary" GSP-countries |
| 4. | List 4: 15% reduction for "ordinary" GSP-countries |
| 5. | List 5: 10% reduction for "ordinary" GSP-countries |
| 6. | List 6: 50% reduction for "ordinary" GSP-countries |
| 7. | List 7: List of exceptions for "ordinary" GSP-countries |
(Contents of publication obtained from Norwegian Customs website www.tol.no – updated to 9 August 2002)
| (c) | Any expression used in the rules with reference to any enactment of Norway shall, unless the context otherwise indicates, have the meaning assigned thereto in the said enactment, or relevant provisions of the Act or as defined in these rules |
(d)
| (i) | Where any rule reflects an alphabetical prefix or alphabetical prefixes and a number or numbers in brackets in any heading to the rule, such a reference refers to enactments and their numbers of Norway, for example— |
Ns 1 or NGI.4.3.2/s2
These references may include–
| - Part 1 – | General Information (quoted in these rules as GI followed by the item number); or |
| - Part II – | Rules of origin and proof of origin, which contain the Regulations concerning the origin of goods etc., under the Generalised System of Preferences (GSP) for the import of goods from developing countries (the sections of which are quoted in the rules as "s" followed by the section number; a reference may therefore consist of both, for example, NGI 4.3.2/s2); |
(Part 1 is included because of its explanatory content with regard to the Regulations).
| (ii) | These references are merely quoted to facilitate tracing relevant provisions in the enactments, but exporters are cautioned to study each enactment as a whole and in context to verify requirements in each case and not to rely solely on such references |
| (e) | In the application of provisions of the Act to any enactment– |
| (i) | the following expressions in the definitions of an enactment shall have the meanings assigned thereto in this paragraph– |
"chapters and headings" means the chapters and headings (four-digit codes) of Part 1 of Schedule No. 1;
"customs value" means the value of imported goods calculated or determined in accordance with the provisions of sections 65, 66, 67 and 74A; and
"Harmonized System" or "HS" or "Harmonized Commodity Description and Coding System" means, for the purposes of any meaning ascribed to any expression in any provision of origin in any enactment or these rules, the provisions of Part 1 of Schedule No. 1, except national subheadings or additional section or chapter notes and the rates of duty, applicable to the classification of any goods in any chapter or heading or subheading, and for the purposes of interpretation of Part 1 of Schedule No. 1, includes application of the Explanatory Notes to the Harmonized System as required in terms of section 47(8)(a);
| (ii) | the following expressions in an enactment shall have the meanings assigned thereto in this paragraph– |
| (aa) | "authority or authorities", "competent authorities", "customs authorities" or "governmental authorities" means, the Commissioner, or in accordance with any delegation in these rules, the manager responsible for the administration of the rules of origin section in Head Office, the Controller or any officer designated to perform such function at the office of the Controller; |
[Expression substituted by paragraph (tt) of Notice No. R. 1472 dated 22 December 2017]
"GSP" means the Generalised System of Preferences as in operation in Norway in terms of which non-reciprocal preferential tariff treatment is granted to goods originating in beneficiary countries which include the Republic;
"GSP goods" means goods exported or in the case of a producer, goods produced for export from the Republic for the purposes of obtaining the benefits of preferential tariff treatment on importation into Norway;
"Movement Certificate EUR 1" in respect of GSP goods, the form of which a specimen is published in the enactments of Norway which is issued by Norway as proof of the originating status of goods exported to the Republic for the purposes of the GSP;
"Norway" means the Kingdom of Norway;
"origin", "originate", "originating status" and cognate expressions, relate to, unless the context otherwise indicates, the origin of goods determined in terms of any provision of origin contemplated in an enactment;
"preferential tariff treatment" shall have the meaning assigned thereto in section 46A(1);
| (bb) | For the purposes of Ns 3— |
"company" means a company contemplated in the Companies Act, No. 71 of 2008;
"registered or recorded in" or "sail under the flag of a GSP beneficiary country" or "beneficiary country" includes "registered" or "of South African nationality" as contemplated in the Merchant Shipping Act, No. 57 of 1951;
"seabed" and "marine soil" or "subsoil" means "the bed of the sea and the subsoil thereof" included in the definition of "sea" in section 1 of the Maritime Zone Act, No. 15 of 1994;
"territorial waters" means the territorial waters as defined in section 4 of the Maritime Zone Act, No. 15 of 1994.
| (iii) | the expression— |
"enactment" means an enactment as defined in section 46A(1) and includes any legislative enactment specified in paragraph (b), any amendment thereof or any directive in connection therewith issued by Norway;
"exporter" means a registered exporter as contemplated in section 46A(6);
"goods" as used in these rules means, depending on the context, "goods" or "products" or "materials" as defined in an enactment;
"list rule" means the "List of working or processing required to be carried out on non-originating materials" in order that the product manufactured can obtain originating status as contained in the enactments;
"manufacturer" means a registered manufacturer as contemplated in section 46A(6) and includes, depending on the context, a "producer";
"producer" means a registered producer as contemplated in section 46A(6) and includes a person that breeds and raises any animals, mines any minerals and grows and harvests any products and depending on the context, any person that manufactures, processes or assembles goods or any combination thereof;
"relevant enactment" means an enactment of Norway;
"SACU" means the Southern African Customs Union of which the members are the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Kingdom of Swaziland and the Republic of South Africa;
"Republic" means the Republic of South Africa.