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

Exporters must ascertain precise qualifying requirements and extent of benefit from importer or customs authority in Norway
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46A5.05

(a)

(i)The enactments of Norway referred to in these rules have been obtained from the Internet.
(ii)These enactments are included on the South African Revenue Service (SARS) website.

[Rule 46A5.05(a)(ii) substituted by paragraph (vv) of Notice No. R. 1472 dated 22 December 2017]

(b)The enactments in some instances contain variations in the requirements of a procedure in different sections (for example, cumulation in General Information) and refer to publications that are not included (for example, item 4.3.3 of General Information).
(c)Care must therefore be exercised in applying any provision and the South African Revenue Service cannot warrant that the enactments are free from errors or up to date or otherwise complete and having regard to the provisions of section 46A(7), it is the duty of exporters to ascertain particulars or confirmation of the precise qualifying requirements and the extent of any benefit from the importer or the customs authority in the countries concerned.