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 IV : Proof of Origin

Importation by instalments (Ns 26)

Purchase

46A5.24

(a)	These provisions are only applicable to goods imported for cumulation purposes as contemplated in rule 46A5.07.

(b)	Where any importer requests approval to import goods contemplated in this Article by instalments application shall be in writing and–

(i)

in the case of any machine provided for in Additional Note 1 of Section XVI of Part 1 of Schedule No. 1, apply to the manager responsible for the administration of the tariff section at Head Office and forward a copy of the application to the manager responsible for the administration of the rules of origin section in Head Office;

[Rule 46A5.24(b)(i) substituted by paragraph (ddd) of Notice No. R. 1472 dated 22 December 2017]

(ii)

in the case of other dismantled or non-assembled goods within the meaning of general rule 2(a) of the Harmonized System (General Note A 2(a) to Schedule No. 1) and falling within Section XVI or XVII or heading 7308 or 9406 of Part 1 of Schedule No. 1, application shall be made to the manager responsible for the administration of the rules of origin section in Head Office stating a full description of the goods, the tariff heading, the number of consignments and include pro forma invoices of each.