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 5 : Non-reciprocal preferential tariff treatment under the Generalised System of Preferences (GSP) granted to developing countries by Norway

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

Chapter III : Territorial requirements, transport, etc.

Direct transport (NGI 5 and s14)

Purchase

46A5.16

(a)	The provisions of this rule relating to the import of goods only apply in respect of the provisions of rule 46A5.07(b) (cumulation).

(b)

(i)	"Transported directly" means goods invoiced to an importer in the Republic by an exporter in Norway (or by a person in another country) and transported directly from that countries to that importer, arriving in the same ship, aircraft or container on which they were loaded on exportation.

(ii)

The evidence specified in the relevant enactments in respect of goods which have not been transported directly between the countries concerned and the Republic shall be produced to the Controller at the time of entry together with the form EUR 1 or invoice declaration and other documents contemplated in section 39.

(c)

If the Controller is not satisfied with the evidence and provided no false statement or a statement suspected on reasonable grounds to be false is produced, the Controller may release the goods on the furnishing of a provisional payment or other security pending production of the documents necessary to prove the originating status and complying with the requirements specified in the relevant enactment.

(d)	A "single transport document" may include a through bill of lading or air waybill indicating a contract for the carriage of goods from the country concerned to the Republic.

(e)

"Any substantiating documents" referred to in the enactments shall be documents, which provide the facts specified therein and may include a declaration by the exporter supported by a statement from the customs authorities of the country concerned that according to their investigations the facts contained in the declaration are correct or to the extent that although all the facts have not been verifiable they have no reason to doubt their correctness.

(f)

(i)	The provisions of paragraphs (c), (d) and (e) shall apply mutatis mutandis in respect of goods exported to Norway.

(ii)	The exporter in the Republic must produce the evidence required on importation into Norway to the Controller together with the application for issue of Form A, completed Form A and other prescribed export documents.