| 46A5A.20 |
Keeping of books, accounts and other documents |
| (a) |
Any books, accounts and other documents kept for providing evidence of the originating status of goods shall utilise information prepared in a manner consistent with generally accepted accounting principles appropriate for the proving of the originating status of the goods and for fulfilling of the other requirements of the related enactment; |
| (b) |
Every exporter or producer or any other person as contemplated in section 46A(3)(b) shall maintain and keep for a period of five (5) years from the date goods were exported complete books, accounts or other documents relating to the origin of goods for which preferential tariff treatment was claimed including any such books, accounts or other documents in connection with– |
(i)
| (aa) |
the purchase of, sale of, cost of, value of, and payment for the goods that are exported; |
| (bb) |
the purchase of, cost of, value of, and payment for, all materials, including indirect materials, used in the production of the goods exported; |
| (ii) |
the production of the goods in the form in which they are exported, including supplier’s declarations and proof of the originating status of the materials used and goods produced, the use of materials and other documentation and information to prove the originating status of the goods exported; |
| (iii) |
documents relating to any goods imported from Norway, including proof of origin in respect of any goods exported in the same state as imported or any goods used in the production of goods exported; |
| (iv) |
the exportation of the goods to Norway. |
(c)
| (i) |
For the purpose of paragraph (b) the books, accounts and other documents must include specifically the following: |
| (aa) |
direct evidence of working or processing of materials carried out by the exporter or manufacturer to obtain the goods concerned; |
| (bb) |
documents proving the identity of materials used in production and which contain enough particulars to determine the tariff subheading thereof; |
| (cc) |
documents proving the value of materials used and added value; |
| (dd) |
costing records showing the calculation of the ex-works price; |
| (ee) |
serially numbered invoices of goods sold for export; and |
| (ff) |
copies of invoices or other commercial documents and all export documents (including transport documents). |
| (ii) |
The invoiced price is not acceptable as the ex-works price, and may be determined by the manager responsible for the administration of the rules of origin section in Head Office in consultation with the manager responsible for the administration of valuation section in Head Office, where– |
| (aa) |
different terms apply, for example, CIF price; |
| (bb) |
a special price has been charged between associated companies, in which case the true price shall be established on the basis of the price charged to non-associated purchasers for similar goods; |
| (cc) |
goods are invoiced by manufacturers to purchasers at a net price, in which case any agent’s commission shall be added when computing an ex-works price for the purpose of a percentage rule; |
| (dd) |
a discount has been granted subject to conditions, for example, payment to be made within six (6) months of sale to a distributor, in which case it should be ignored when calculating the ex-works price; |
| (ee) |
any other instances where the invoiced price is not an ex-works price. |
| (d) |
For the purposes of compliance with the enactments the Commissioner must keep export electronic data, which must include the data of the invoice or other commercial document containing the statement on origin, for at least five (5) years. |
| (e) |
Section 101A, its rules and the user agreement apply to all electronic data communicated in respect of the REX system. |
[Rule 46A5A.20 inserted by Notice No. R. 1471 dated 22 December 2017]
Contingency Fees Act, 1997
