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

Registration of exporter and producer and Registered Exporter
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46A5A.04        

(a) For the purposes of section 46A(6) and section 59A–
(i)every exporter and producer of GSP goods must be registered in accordance with rule 59A.01A(b)(i), and in the case of—
(aa)an exporter, Annexure DA 185.4A2 or the corresponding screen or page of the electronic application must be submitted;
(bb)a producer, Annexure DA 185.4A7 or the corresponding screen or page of the electronic application must be submitted;

[Rule 46A5A.04(a)(i) substituted by section 15 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

(ii)

(aa)if the exporter is also the producer of the GSP goods, application for registration as exporter and producer, must be so submitted.
(bb)the registration as contemplated in paragraph (a)(i)(aa), is referred to in these rules as "exporter’s general registration".

(b)

(i)An exporter intending to export originating goods in a consignment of an export value exceeding NOK 60 000, must, in addition to the registration referred to in paragraph (a)(i)(aa), apply for registration as a Registered Exporter on the form which, together with an information notice, is specified in Annex 1 to these rules.
(ii)The conditions for becoming a Registered Exporter and directives for completing Annex 1 are specified in paragraph (d).
(c)Every exporter who issues a statement on origin and the exporter's clearing agent must, in addition to the registration as required in terms of this rule, be registered as a user in accordance with the provisions of section 101A.
(d)Conditions for becoming a Registered Exporter and requirements for completion of Annex 1
(i)An exporter applying for registration as a Registered Exporter must–
(aa)before submitting the application, have been issued with a TIN;  be permanently established or have headquarters at the stated physical address;
(bb)be registered as contemplated in rule 46A5A.04 and produce for this registration the documents specified in form DA 185 or in the electronic application;

[Rule 46A5A.04(d)(i)(bb) substituted by section 24(b) of Notice No. R.473, GG43245, dated 24 April 2020]

(cc)hold and be prepared to produce at any time on request to an authorised officer, appropriate evidence proving the originating status of the GSP goods exported;
(dd)have instituted administrative measures for keeping copies of the statement on origin and supporting documents proving the origin of goods exported for a period of five years calculated from the date of issue of the statement on origin;
(ee)if not the producer of the goods exported, include in the evidence kept for proving the originating status of goods all necessary documents, such as supplier’s declarations and other documents on the basis of which the statement on origin was issued and which will be produced to comply with a request for verification;
(ii)An exporter must when completing Annex 1 furnish information in the numbered boxes as follows:

 

Box 1:

Name, Street and Number, Postcode, City, Country, Email address, Fax number and TIN if assigned.

 

Box 2:

Name, Street and Number, Postcode, City Country, Email address, Fax number and telephone number.

 

Box 3:

The activity to be specified may be both.

 

Box 4:

The goods and headings or Chapters must be listed as required and if originating goods other than those stated in the application will be exported after registration as a Registered Exporter, application must, before export, be made by email to the manager responsible for the administration of the rules of origin section in Head Office to modify the registration data.

 

Box 5:

The authority to sign the undertaking must be produced as stipulated for form DA 185.

 

Box 6:

 

The consent must be signed by the same person who signed the undertaking in Box 5. If a Registered Exporter has not given consent by signing Box 6, only an anonymous subset of data containing the number of the Registered Exporter, the date from which the registration is valid, the date of cancellation where applicable, information that the registration applies to Norway and the date of the last synchronisation between the REX system and the public website of the EU, will be published on that website.

 

Investigation regarding the application to become a Registered Exporter may be conducted as contemplated in rule 00.07. It may include verification of the originating status of the goods stated in Box 4.

 

A Registered Exporter must apply on the application form to the manager responsible for the administration of rules of origin section in Head Office for amendment of any data declared on the application submitted for registration. Any amendment will take effect when the data base is amended after approval of the application.

 

[Rule 46A5A.04 inserted by Notice No. R. 1471 dated 22 December 2017]