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

Exporters must ascertain precise qualifying requirements and extent of benefit from importer or customs authority in Norway

Purchase

46A5A.05

(a)

(i) The enactments of Norway referred to in these rules have been obtained from the internet.

(ii) These enactments are included on the South African Revenue Service (SARS) website.

(b)

Care must therefore be exercised in applying any provision of an enactment and the South African Revenue Service cannot warrant that the enactments are free from errors or up to date or otherwise complete and having regard to the provisions of section 46A(7), it is the duty of exporters to ascertain particulars or confirmation of the precise qualifying requirements and the extent of any benefit from the importer or the customs authority in Norway.

[Rule 46A5A.05 inserted by Notice No. R. 1471 dated 22 December 2017]