46A3.20
(a)
| (i) |
In terms of RO Rule 5, presentation of Form A is not required in respect of a small consignment of a total value not exceeding US $ 5 000 in which case the exporter may declare the country of origin on the invoice or other shipping documents. |
| (ii) |
Where there are reasonable doubts as to the accuracy of such origin declaration, the exporter will be required to apply for issuance of Form A. |
| (i) |
ensure that the goods comply with the relevant provisions of origin at the time of export; |
| (ii) |
be in possession of the records and documents providing the originating status of the goods exported; |
| (iii) |
use serially numbered invoices; |
| (iv) |
insert a reference number or other particulars on any invoice, delivery note or other commercial documents according to which the goods can be readily identified in such records and documents; |
| (v) |
describe the goods on such invoice and any delivery note or another commercial document with sufficient detail to enable them to be identified and for the purposes of determination of the tariff heading; |
| (vi) |
insert on any such document the applicable tariff heading; |
| (vii) |
indicate clearly on such documents by means of an asterisk (*) and statement goods which are not of preferential origin; and |
| (viii) |
insert on three copies of the invoice (or other documentation) in English the declaration specified below, which shall— |
| (aa) |
be dated and bear the original signature of the exporter in manuscript; and |
| (bb) |
reflect the name and capacity of the person signing the declaration in capital letters below the signature. |
"The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of ………………………….. preferential origin according to the rules of origin of the Generalised System of Preferences of The Russian Federation.
……………………………………………………………….
(Place and date)
……………………………………………………………….
(Signature of the exporter)"
(Note: In addition the name of the person signing the declaration has to be indicated in clear script.)
| (ix) |
The documents referred to in subparagraph (viii) shall be dealt with by— |
| (aa) |
forwarding one copy of the document on which the declaration is made to the consignee; |
| (bb) |
including with the other export documentation one such copy and, if it is not an invoice, a copy of the invoice for retention by the Controller; and |
| (cc) |
creating a file for storing a copy of the invoice, such delivery note or other commercial document and supporting evidence to prove the origin of the goods. |
| (c) |
Any exporter who issues any invoice declaration may be prohibited from issuing such declarations where such exporter— |
| (i) |
makes a false declaration concerning the origin or the value of any consignment; |
| (ii) |
does not comply with the requirements of the relevant enactment or these rules; |
| (iii) |
fails to notify the manager responsible for the administration of the rules of origin section in Head Office that the goods no longer fulfil the required origin conditions (for example, by change of sources or materials). |
[Rule 46A3.20(c)(iii) substituted by paragraph (ii) of Notice No. R. 1472 dated 22 December 2017]
| (d) |
If an exporter has been so prohibited from using invoice declarations, such exporter shall apply for Form A in respect of all exports for which originating status is claimed. |
(e)
| (i) |
If any invoice declaration is required to be made after exportation, the documents reflecting the invoice declaration together with the copies of the other documents produced at the time of export and the documents proving originating status shall be produced and application shall be made to the Controller where the goods were entered for export. |
| (ii) |
The provisions of rule 46A3.17 shall apply mutatis mutandis to such application. |
Special Investigating Units and Special Tribunals Act, 1996
