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 ActImplementation 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 46A5Rules relating to enactments of Norway prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countriesInsufficient working or processing (NCRS 8-4-34) |
46A5A.10 | Any record kept to prove the originating status of goods exported must reflect the nature of the working or processing carried out to distinguish between sufficient and insufficient working or processing. |
[Rule 46A5A.10 inserted by Notice No. R. 1471 dated 22 December 2017]