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

Rules relating to enactments of Norway prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countries

Origin criteria for originating products
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46A5A.07
(a)In terms of the relevant enactments the basic requirements are for a product to be regarded as originating in a GSP beneficiary country, if–
(i)wholly obtained in that country (NCRS 8-4-31 and 8-4-32);
(ii)manufactured in that country by using products other than the wholly obtained products referred to in subparagraph (i) provided the manufactured products are sufficiently worked or processed in that country (NCRS 8-4-31 and 8-4-33 to 8-4-37 and App 6);
(iii)meeting the requirements of direct transport (NCRS 8-4-38); and
(iv)the origin is validly documented (NCRS 8-4-31 and 8-5-10 to 8-5-14).

(b)

(i)products originating in Norway if exported to a GSP country shall be regarded as originating in that GSP country if worked or processed there in a larger measure than provided in NCRS 8-4-34 (NCRS 8-4-31 and 8-4-35);
(ii)the process referred to in subparagraph (i) is cumulation and the provisions of paragraph (a) apply with the necessary changes required by the context for determining whether goods originate in Norway.
(c)For the purposes of these requirements exporters and producers in respect of goods supplied to exporters, must ensure that proper records are kept to prove the originating status of goods exported under the GSP scheme as specified in the enactments and these rules.
(d)Whenever originating status is claimed for any product in which materials originating in Norway have been incorporated, the exporter shall, in addition to any other documentation that may elsewhere be specified in these rules, keep available for inspection all appropriate records to prove compliance with the conditions for cumulation.

(e)

(i)Where goods are exported from Norway to the Republic for working or processing the statement on origin must be endorsed with the words "Norway cumulation"; and

(ii)

(aa)on importation of those goods the bill of entry import must reflect Norway Registered Exporter number, if applicable, and the purpose required for such clearance; or
(bb)if not a Registered Exporter, the purpose required for such clearance.

 

[Rule 46A5A.07 inserted by Notice No. R. 1471 dated 22 December 2017]