46A5A.16
(a)
| (i) |
The statement on origin must be worded and completed in terms of the footnotes thereto set out in Annex 2 and must comply with the requirements specified in paragraph (c). |
| (ii) |
The exporter making out a statement on origin must be able at any time to produce for verification when requested all necessary evidence for proving the originating status of the goods exported. |
Exports for which a statement on origin by the exporter is, or is not, required (NCRS 8-4-43 and 8-5-11) and Article 103 of Commission Implementing Regulation (EU) 2015/2447
(b)
| (i) |
A statement on origin is required for originating goods, if– |
| (aa) |
imported from Norway for cumulation purposes; |
| (bb) |
exported by a Registered Exporter; |
| (cc) |
the exporter is not a Registered Exporter and exports commercial goods of which the export value of the originating goods does not exceed NOK 60 000. |
| (ii) |
A statement on origin is not required for imports into Norway, but a declaration of the originating status must be made by the importer, if the goods– |
| (aa) |
are in small packages sent from a private person with a value of NOK 4 100 or less; or |
| (bb) |
form part of a traveller’s personal luggage with a value of NOK 10 000 or less. |
| (iii) |
The exemptions in subparagraph (ii) apply only, if– |
| (aa) |
the imports are occasional; |
| (bb) |
the goods are not imported by way of trade and this is evident from the nature and quantity of goods; |
| (cc) |
the goods are only for the personal use of the recipients or travellers or their families; |
| (dd) |
the goods are declared as meeting the conditions for originating products and there is no reason to doubt the veracity of the declaration. |
Completing the statement on origin (Pages 15-17 of Registered Export System (REX system) Guidance Document
(c)
| (i) |
If the exporter making out a statement on origin is not the producer, that exporter must be in possession of all necessary documents, including those supporting a supplier’s declaration, to prove the origin of goods at any time when requested, which may be before release of the goods. |
(ii)
| (aa) |
The Registered Exporter must state the TIN in the space “Number of Registered Exporter”; and |
| (bb) |
the exporter, who exports a consignment of originating goods of an export value not exceeding NOK 60 000, must state the registration number issued when registered as contemplated in rule 46A5A.04(a)(i). |
[Rule 46A5A.16(c)(ii)(bb) substituted by section 25 of Notice No. R.473, GG43245, dated 24 April 2020]
| (iii) |
The statement on origin must in addition be completed in accordance with the following requirements: |
| (aa) |
The statement must clearly identify the name of the exporter by typing, printing or stamping the text on the invoice or other commercial document that also clearly identifies the exporter and the originating goods. No handwritten signature is required. |
| (bb) |
A commercial document may include an accompanying delivery note, a pro-forma invoice or packing list, and may be a document from a third party that clearly identifies the exporter, but does not include a transport document. The statement may be made on a label permanently affixed to a commercial document provided the label has been affixed by the issuer of the document or the exporter. |
| (cc) |
The statement may be made on a separate sheet of the invoice or other commercial document provided it forms part of that document. If the document contains several pages it must state the number of pages. |
| (dd) |
The invoice or other commercial document on which the statement is made out must describe the goods in detail to enable identification, must state the tariff heading or subheading and must clearly distinguish between originating goods and non-originating goods where applicable, This may be done on the document by indicating the originating status in brackets behind each line or two headings may be put on the invoice and originating and non-originating goods listed under the corresponding heading or by numbering items consecutively and indicating which numbers are originating and which are not originating. |
| (ee) |
The following origin criteria, as applicable, must be stated as follows (Annex 2): |
| * |
Products wholly obtained: enter the letter “P” |
| * |
Products sufficiently worked or processed: enter the letter “W” followed by a heading of the Harmonized system |
* In the case of cumulation with Norway: "Norway cumulation"
| (d) |
Goods for export for which a statement on origin is issued must be cleared electronically and the bill of entry must– |
| (i) |
reflect in the relevant field provided for that purpose– |
| (aa) |
if exported by a Registered Exporter, the TIN and any additional code as may be required as contemplated in rule 00.06; |
| (bb) |
if not exported by a Registered Exporter, the general registration number and any additional code as may be required as contemplated in rule 00.06; |
| (cc) |
in each case be accompanied by the clearance documents including the invoice or other commercial document containing the statement on origin; |
| (ii) |
if imported for cumulation purposes, reflect the Registered Exporter number, if applicable, and code for cumulation purposes as may be required as contemplated in rule 00.06. |
(e)
| (i) |
An exporter may authorise a licensed clearing agent to complete the statement on origin on the invoice or other commercial document. |
| (ii) |
The authorisation must confirm full details of the clearing agent’s name and address and the full names of the employee who will complete the statement. |
| (iii) |
The exporter must authorise and issue instructions in respect of each statement on origin to be issued by the clearing agent and must specify therein that he or she holds evidence that the goods for which the statement must be issued qualify as originating products within the meaning of the provisions of origin in the relevant enactment. |
| (iv) |
The letter of authority must be submitted electronically with the clearance documents. |
Validity period of statement on origin and issue of a retrospective statement (NCRS 8-5-4, 8-5-12 and Article 104 of EU Commission Implementing Regulation 2015/2447
(f)
(i)
| (aa) |
A statement on origin is valid for 10 months after the date of issue in the country of export; |
| (bb) |
According to NCRS 8-5-4 a proof on origin is regarded as valid even if there are minor errors or minor discrepancies as there specified and there is no reason to doubt the origin of the goods. |
| (ii) |
Application for issuing a retrospective statement on origin must be made to the manager responsible for the administration of rules of origin section in Head Office stating fully the reasons that necessitate the issue of such a statement. Permission may be granted subject to conditions, which may include appropriate amendment of the export clearance. |
[Rule 46A5A.16 inserted by Notice No. R. 1471 dated 22 December 2017]
Stamp Duties Act, 1968 (Act 77 of 1968)
