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 III : Territorial requirements, transport, etc.

The principle of territoriality/re-importation of goods (NGI 5; s12 and s13)
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46A5.15

(a)For the purpose of application of the relevant enactments "exported" includes goods removed to any SACU country other than the Republic.
(b)When entering any goods under rebate of duty for which originating status as contemplated in any relevant enactment is claimed on re-importation from any country including a SACU country, it must be proved for the purposes of entry under item 409.00 of Schedule No. 4 that the goods returned—
(i)are the same as those which were exported;
(ii)have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported.