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 NorwayRules relating to enactments of Norway prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countriesChapter IV : Proof of OriginSubmission of proof of origin (Ns 25) |
46A5.23
| (a) | These provisions are only applicable in respect of goods imported when imported for cumulation purposes as contemplated in rule 46A5.07. |
| (b) | Any proof or origin in respect of imported goods must be— |
| (i) | delivered to the Controller at the time the goods are entered home consumption or deemed to have been entered for home consumption; or |
| (ii) | if imported by post, delivered to the postmaster before delivery thereof where the goods are not entered at a customs and excise office as contemplated in section 13; |
| (iii) | must be in English and if not so a translation must be attached thereto. |
| (c) | Exporters must submit the Certificate of Origin Form A or the invoice declaration as proof of origin to reach the importer timeously in the country of destination as such proof of origin must be produced to the customs authorities in the country concerned within 10 months from the date of issue in the Republic. |
| (d) | After such period proof of origin is only accepted— |
| (i) | if failure to observe the time limit is due to exceptional circumstances; or |
| (ii) | where the goods have been submitted to the customs authorities in the country of destination before the final date of expiry. |