Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 46A of the ActImplementation 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 46A5Rules relating to enactments of Norway prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countriesSupplier's declaration |
46A5A.17
(a)
| (i) | The producer must furnish a supplier’s declaration to the exporter if the goods– |
| (aa) | have obtained originating status, on the form specified in Annex 3 to these rules; |
| (bb) | have undergone working or processing without obtaining originating status, on the form specified in Annex 4 to these rules. |
| (ii) | The supplier's declaration for goods referred to in item (aa) must be supported by documentary evidence proving their originating status and for goods referred to in item (bb), the working or processing the goods have undergone. |
| (b) | the exporter must if necessary verify the originating status of the goods and must ensure conclusive evidence is available to prove the origin of the goods to which the supplier’s declaration relates. |
[Rule 46A5A.17 inserted by Notice No. R. 1471 dated 22 December 2017]
