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

Registration of exporter and producer
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46A5.04For the purposes of section 46A(6) and section 59A—
(a)every exporter and producer of GSP goods shall be registered and shall submit to the Commissioner a completed form DA 185 and the relevant annexure in the case of—
(i)an exporter, Annexure DA 185.4A2 and form DA 46A.01 incorporated in Section C thereof;
(ii)a producer, Annexure DA 185.4A7 and form DA 46A.02 incorporated in Section A thereof;
(b)if the exporter is also the producer of the goods concerned, application for registration as exporter as well as a producer, must be so submitted.