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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

Registration of exporter and producer

 

46A5.04 For the purposes of section 46A(6) and section 59A
(a) every exporter and producer of GSP goods shall be registered and shall submit to the Commissioner a completed form DA 185 and the relevant annexure in the case of—
(i) an exporter, Annexure DA 185.4A2 and form DA 46A.01 incorporated in Section C thereof;
(ii) a producer, Annexure DA 185.4A7 and form DA 46A.02 incorporated in Section A thereof;
(b) if the exporter is also the producer of the goods concerned, application for registration as exporter as well as a producer, must be so submitted.