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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

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

Enactments of Norway and the European Union and Annexes to these rules

 

46A5A.02

(a)

(i) Enactments of Norway

 

Publication entitled: “The Norwegian GSP System” consisting of:

 

Table of contents

 

1. Background information
2. Conditions for GSP preferential tariff treatment
3. Developing countries for which the Norwegian GSP system is valid (implemented)
4. Rules of origin
4.1 Origin criteria
4.2 Insufficient working or processing
4.3 Cumulation
5. The direct transport rule
6. Proof of origin documentation
7. Requests for preferential tariff treatment
8. Products covered by the Norwegian GSP system (scope of products)
9. Other provisions (verifications)

 

Annex 1 – List of GSP countries

List of "Least developed GSP-countries" (LDCs)

List of low income countries which are not LDC-countries

List of developing countries given "ordinary GSP treatment"

 

Annex 2 - Summary of authorized authorities

 

Annex 3 - Norwegian Customs Act and Customs Regulation

 

Annex 4 – Scope of products (coverage)

1. List 1: Products qualifying for 100% reduction
2. List 2: Products qualifying for 100% reduction of the industrial element
3. List 3: Products qualifying for 15% reduction for "ordinary" GSP-countries
4. List 4: Products qualifying for 10% reduction for "ordinary" GSP-countries
5. List 5: Products qualifying for 50% reduction for "ordinary" GSP-countries
6. List 6: Products qualifying for 30% reduction List of exceptions for "ordinary" GSP-countries
7. List 7: List of exceptions

 

Appendix I - Special conditions for products originating in Botswana, Namibia and Swaziland

 

List of products qualifying for 30% reduction

(Contents of publication obtained from Norwegian Customs website www.toll.no – updated to 10 April 2017)

 

Letter from the Directorate of Norwegian Customs headed: Certification of origin of goods for the Norwegian Generalized System of Preferences (GSP) – modification of the system as of 1 January 2017;

 

The Registered Exporter system (the REX system);

 

GSP Generalized System of Preference;

 

Norway Customs Regulations Chapter 8, pages 111 to 127 (Sections 8-4-30 to 8-5-14) and Appendix 6*

* Appendix 6 is not available in English. See the list rules of page 24, and

following, of publication "The Norwegian GSP System"

 

(ii) Enactments of the European Union (EU)

 

Commission Implementing Regulation (EU) 2015/2447 Articles 68-109 and Annex 22-06 (Application To Become a Registered Exporter) including therein the "Information notice concerning the protection and processing of personal data incorporated in the system" in the EU regulation (also on pages 23-24 of the Guidance document mentioned lastly);

 

Annex 22-07 (Statement on origin);

 

Annex 22-15 (Supplier’s declaration for products having preferential origin status;

 

Annex 22-17 (Supplier’s declaration for products not having preferential origin status;

 

The Registered Exporter System (the REX system) (a brief explanatory document);

 

Registered Exporter (REX) Guidance document

 

(b) Annexes to these rules

 

Annex 1 – Application Form For the GSP – Application to become a Registered Exporter (rule 46A5A.04(d)(ii))

 

Annex 2 (Note 6 thereto) – Statement of Origin (rule 46A5A.16)

Note: Annex 2 is obtained from the EU Regulation and has been adapted for the Norway GSP granted to the Republic.

 

Annex 3 – Supplier’s declaration for products having preferential origin status (rule 46A5A.17(a)(i)(aa)

 

Annex 4 - Supplier's declaration for products not having preferential origin status (rule 46A5A.17(a)(i)(bb))

 

(c) Any expression used in the rules with reference to any enactment of Norway shall, unless the context otherwise indicates, have the meaning assigned thereto in the said enactment, or relevant provisions of the Act or as defined in these rules.

 

(d)

(i) Where any rule reflects an alphabetical prefix or alphabetical prefixes and a number in brackets in any heading to the rule, such references refer to an enactment of Norway and its number or their numbers, for example–

 

NCRS refers to Norway Customs Regulation Section 8-3-32 and for 8-4-33 includes Appendix 6 (processing list) and is shown as 8-4-33 App 6.

 

(ii) These references are merely quoted to facilitate tracing relevant provisions in the enactment, but exporters are cautioned to study the enactments as a whole and in context to verify requirements.

 

(e) In the application of the provisions of any enactment–
(i) the following expressions in the definitions of an enactment shall have the meanings assigned thereto in this paragraph–

 

"chapters and headings" means the chapters and headings (four-digit codes) of Part 1 of Schedule No. 1;

 

"customs value" means the value of imported goods calculated or determined in accordance with the provisions of sections 65, 66, 67 and 74A;

 

"Harmonized System" or "HS" or "Harmonized Commodity Description and Coding System" means, for the purposes of any meaning ascribed to any expression in any provision of origin in any enactment or these rules, the provisions of Part 1 of Schedule No. 1, except national subheadings or additional section or chapter notes and the rates of duty, applicable to the classification of any goods in any chapter or heading or subheading, and for the purposes of interpretation of Part 1 of Schedule No. 1, includes application of the Explanatory Notes to the Harmonized System as required in terms of section 47(8)(a); and

 

"TIN" means the Trade Identification Number which is the Registration number of the Registered Exporter to be inserted in block 1 of the Application to Become a Registered Exporter specified in Annex 1 to these rules."

 

(ii) the following expressions in an enactment shall have the meaning assigned thereto in this paragraph–
(aa) "authority" or "authorities", "competent authorities", "customs authorities" or "governmental authorities" means, the Commissioner, or in accordance with any delegation in these rules, the Head Customs Operations in the Customs and Excise division of the South African Revenue Service, the Controller or any officer designated to perform such function at the office of the Controller;

 

"GSP" means the Generalised System of Preferences as in operation in Norway in terms of which non-reciprocal preferential tariff treatment is granted to goods originating in beneficiary countries which include the Republic;

 

"GSP goods" means goods exported or in the case of a producer, goods produced for export from the Republic, for the purposes of obtaining the benefits of preferential tariff treatment on importation into Norway;

 

"Norway" means the Kingdom of Norway;

 

"origin", "originate", "originating status" and cognate expressions, relate to, unless the context otherwise indicates, the origin of goods determined in terms of any provision of origin contemplated in an enactment;

 

"other commercial document" for self-certification of a statement on origin includes a delivery note, a pro-forma invoice or packing list issued in relation to the consignment provided it identifies the registered exporter and clearly describes the goods and their respective origin;

 

"preferential tariff treatment" shall have the meaning assigned thereto in section 46A(1);

 

"Registered Exporter" means an exporter registered to export GSP goods in a consignment of an export value exceeding NOK 60 000 in accordance with the REX system as provided in rule 46A5A.04(b);

 

"REX system" means the system of self-certification in a statement on origin by a Registered Exporter or by any other exporter allowed to complete such a statement when clearing goods exported in terms of the GSP granted by Norway;

 

"statement on origin" means a self-certification of origin in the form specified in Annex 2 to these rules by an exporter on the invoice or other commercial document relating to GSP goods exported in terms of the provisions of the relevant enactment and these rules;

 

"supplier’s declaration" means the declaration by a producer furnished to the exporter where the exporter is not the producer of the goods exported in the form specified in Annex 3 or in the form specified in Annex 4 to these rules where the producer supplies goods for further manufacture by the exporter;

 

(bb) For the purposes of NRCS 8-4-32–

 

"company" means a company contemplated in the Companies Act, No. 71 of 2008;

 

"registered or recorded in" or "fly the flag" of a "GSP beneficiary country” or "beneficiary country" includes "registered" or "of South African nationality" as contemplated in the Merchant Shipping Act, No. 57 of 1951;

 

"seabed" and "marine soil" or "subsoil" means "the bed of the sea and the subsoil thereof" included in the definition of "sea" in section 1 of the Maritime Zone Act, No. 15 of 1994;

 

"territorial sea" means the territorial sea as defined in section 4 of the Maritime Zone Act, No. 15 of 1994.

 

(iii) the expression–

 

"enactment" means an enactment as defined in section 46A(1) and includes any legislative enactment specified in paragraph (b), any amendment thereof or any directive in connection therewith issued by Norway;

 

"exporter" means an exporter registered in terms of rule 46A5.03(a) and (b) who may issue a statement on origin in respect of originating goods of an export value not exceeding NOK 60 000 on complying with the enactments and these rules, and, where not distinguished in a rule, includes a Registered Exporter.

 

"goods" as used in these rules means, depending on the context, "goods" or "products" or "materials" as defined in an enactment;

 

"list rule" means the "List of working or processing required to be carried out on non-originating materials" in order that the product manufactured can obtain originating status as contained in the enactments;

 

"manufacturer" means a registered manufacturer as contemplated in section 46A(6) and includes, depending on the context, a "producer";

 

"producer" means a registered producer as contemplated in section 46A(6) and includes a person that breeds and raises any animals, mines any minerals and grows and harvests any products and depending on the context, any person that manufactures, processes or assembles goods or any combination thereof;

 

"relevant enactment" means an enactment of Norway;

 

"SACU" means the Southern African Customs Union of which the members are the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Kingdom of Swaziland and the Republic of South Africa;

 

"Republic" means the Republic of South Africa.

 

 

[Rule 46A5A.02 inserted by Notice No. R. 1471 dated 22 December 2017]