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

Part 4 : Non reciprocal tariff treatment under the General System of Preferences (GSP) granted to developing countries by the Republic of Turkey

Rules relating to the enactments of the Republic of Turkey prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countries

Rules of origin, proofs of origin (TDA 3 and 24)

Purchase

46A4.06

(a)	In terms of the relevant enactments the basic requirements for a product to be regarded as originating in a GSP beneficiary country are that it must be—

(i)	wholly obtained in that country; (TDA 6)

(ii)	obtained in that country in the manufacture of which products other than those referred to in subparagraph (i) are used provided that the said product has undergone sufficient working or processing (TDA 7, Annexes I and II).

(b)

(i)	Products originating in the Republic of Turkey which are exported to a GSP beneficiary country and which are subject to working or processing there going beyond the processes regarded as insufficient working or processing (TDA 8) are regarded as originating in that GSP beneficiary country (TDA 4).

(ii)	The process referred to in subparagraph (i) is referred to as cumulation and in this regard the enactments provide for—

(aa)	regional cumulation (TDA 13, 14, 15, 16 and 17) which only applies in respect of the groups listed in TDA 14;

(bb)	bilateral cumulation with materials originating in the Republic of Turkey (TDA 4).

(c)	An originating product is eligible, on importation into the Republic of Turkey to benefit from the relevant tariff preference provided -

(i)	it has been transported directly (TDA 22);

(ii)	a valid certificate of origin Form A is submitted or an invoice declaration is produced (TDA 24 and 26); and

(iii)

the customs administration (or other government authority) of a beneficiary country assists the customs authorities of the Republic of Turkey in verifying (when required) the authenticity of the document or the accuracy of the information regarding the origin of the product (TDA 39 and 40).

(d)	For the purposes of these requirements—

(i)	exporters and producers (as defined) must ensure that proper records are kept to prove the originating status of goods exported (whether on completion of Form A or an invoice declaration) under the GSP scheme as specified in these rules;

(ii)	exporters must produce a duly completed application form and submit the necessary supporting documents proving the originating status of the goods concerned when applying for certification of Form A.

(e)

(i)

Whenever originating status is claimed for any product in which materials originating in the Republic of Turkey have been incorporated, the exporter shall, in addition to any other documentation that may elsewhere be specified in these rules, keep available for inspection all appropriate records to prove compliance with the conditions for cumulation as contemplated in TDA 4 and paragraph (b).

(ii)

Where goods are imported into the Republic from the Republic of Turkey for working or processing (cumulation purposes), the bill of entry import must be so endorsed and also with the movement certificate EUR 1 number and date or to the effect that the importer is in possession of an invoice declaration.