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 II : Originating Products

Origin criteria (NGI 4.3.2 and 4.3.3 s2 and s2.3)
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46A5.07

(a)In terms of the relevant enactments the basic requirements for a product to be regarded as originating in a GSP beneficiary country are that it must be—
(i)wholly obtained in that country; (Ns 3)
(ii)obtained in that country in the manufacture of which products other than those referred to in subparagraph (i) are used provided that the said product has undergone sufficient working or processing (Ns 4, Part II (list of working and processing, introductory notes to the list and list of processing rules)).

(b)

(i)Products originating in Norway which are exported to a GSP beneficiary country and which are subject to working or processing there going beyond the processes regarded as insufficient working or processing (Ns 5;) are regarded as originating in that GSP beneficiary country (NGI 4.3).
(ii)The process referred to in subparagraph (i) is referred to as cumulation and in this regard the enactments provide that—
(aa)regional cumulation (NGI 4.3.1 and s6) only applies in respect of the ASEAN group (NGI 4.3.1);
(bb)cumulation is not applicable to goods of HS Chapters 1 to 24 (NGI 4.3.3);
(iii)General Information item (Norway) 4.3.2 relates to bilateral cumulation and item 4.3.3 to diagonal cumulation.
(c)Certain tolerances, which do not apply to textile products of HS Chapters 50 to 63 of the Harmonized System, are allowed (NGI 4.1.3, s4).
(d)On importation into Norway an originating product is eligible to benefit from the relevant tariff preference, provided–
(i)it has been transported directly (Ns 14);
(ii)a valid Certificate of Origin Form A is submitted or an invoice declaration is produced; and
(iii)the customs administration (or other government authority) of a beneficiary country assists the customs authorities of Norway to verify (when required) the authenticity of the document or the accuracy of the information regarding the origin of the product.
(e)For the purposes of these requirements –
(i)exporters and producers (as defined) must ensure that proper records are kept to prove the originating status of goods exported (whether on completion of Certificate of Origin Form A or an invoice declaration) under the GSP scheme as specified in these rules;
(ii)exporters must produce a duly completed application form and submit the necessary supporting documents proving the originating status of the goods concerned when applying for certification of Form A.
(f)Whenever originating status is claimed for any product in which materials originating in Norway have been incorporated, the exporter shall, in addition to any other documentation that may elsewhere be specified in these rules, keep available for inspection all appropriate records to prove compliance with the conditions for cumulation.

(g)

(i)Where goods are exported from Norway to the Republic for working or processing, the form EUR 1 must reflect the endorsement "GSP BENEFICIARY COUNTRY NORWAY" in Block 2 of the form.
(ii)Where goods are imported into the Republic for cumulation purposes, the bill of entry import must be endorsed with the movement certificate EUR 1 number and date or to the effect that the importer is in possession of an invoice declaration.