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 5 : Non-reciprocal preferential tariff treatment under the Generalised System of Preferences (GSP) granted to developing countries by Norway

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

Chapter IV : Proof of Origin

Discrepancies and formal errors (Ns 28)
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46A5.26

(a)Slight discrepancies in proof of origin documents submitted at the time of entry of imported goods may include—
(i)spelling or typing mistakes or other minor errors not corrected;
(ii)amendments which have no direct bearing on the validity of the declaration of origin;
(iii)that the information is valid and accurate but not in the correct box;
(iv)that the exporter's declaration box is not dated.
(b)Any proof of origin document submitted with slight discrepancies or formal errors may be accepted provided the documents and goods comply with the conditions contemplated in the relevant enactment.