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

Implementation of the Registered Exporter System (REX) of self-certification of the origin of goods exported to Norway in terms of the Generalised System of Preferences (GSP)

Purpose of rules 46A5A, date of implementation and application of rules 46A5

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

Dispute settlement

Purchase

46A5A.19

(a)	Any person involved in a dispute concerning a decision in respect of the application or interpretation of any provision of these rules, may, as contemplated in section 77C before an appeal to court, submit an internal appeal to the Commissioner within three months after the date of that decision.

(b)

Application for internal appeal must be made on the application form obtainable from the SARS website and must state all the facts and circumstances relating to the dispute in the form and must be supported by available documentary evidence and legal argument to substantiate the viewpoint expressed in the application.

[Rule 46A5A.19 inserted by Notice No. R. 1471 dated 22 December 2017]