Statistics Act, 1999
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 38A of the ActApplication of provisions |
38A.02
| (a) | These rules apply to bonded goods and where specified, goods in free circulation supplied by a licensee or exporter, as the case may be, to foreign-going ships and aircraft as stores or spares and equipment as contemplated in section 38A. |
| (b) | Any goods not regarded as stores, spares and equipment as contemplated in section 38A and these rules must be entered on form SAD 500 before delivery to foreign-going ships or aircraft. |
