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

Implementation of the Registered Exporter System (REX) of self-certification of the origin of goods exported to Norway in terms of the Generalised System of Preferences (GSP)

Purpose of rules 46A5A, date of implementation and application of rules 46A5

46A5A.01
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46A5A.01

(a)The rules numbered 46A5A–
(i)are rules contemplated in sections 46A(4)(d) and 46A(6)(b) to give effect to the enactments of Norway relating to the General System of Preferences (GSP) wherein is prescribed the origin and other requirements in terms of which goods exported from a developing country (which includes the Republic) will qualify for preferential tariff treatment on importation into Norway;
(ii)provide for the administration of the Registered Exporter system (REX) in respect of GSP exports to Norway;
(iii)substitute the method of certification of origin;
(iv)do not affect the qualifying requirements for originating status of goods;
(v)omit, adapt or modify relevant procedures in rules numbered 46A5 for the purpose of the REX system.
(b)These rules take effect on–
(i)1 January 2018 for exporters registered for the purposes of exporting GSP goods by using the REX system and other exporters allowed to complete a statement on origin;
(ii)1 January 2019 in respect of all GSP exports from the Republic to Norway.
(c)Rules numbered 46A5 continue to apply for the period 1 January 2018 to 31 December 2018 to GSP exports by exporters not using the REX system.

 

[Rule 46A5A.01 inserted by Notice No. R. 1471 dated 22 December 2017]