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

Re-importation of originating goods (NCRS 8-4-40)

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46A5A.15

(a)For purposes of this enactment "exported", includes goods exported to another SACU country.
(b)When entering any goods under rebate of duty in terms of item 409.00 of Schedule No. 4 for which originating status contemplated in the enactment is claimed on re-importation from any country, it must be proved that the goods returned–
(i)are the same as those exported;
(ii)have not undergone any operations any operations beyond those necessary to keep them in good condition while in that country or while being exported.

 

[Rule 46A5A.15 inserted by Notice No. R. 1471 dated 22 December 2017]