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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 38A of the Act

38A.06 Contents of dispatch and delivery note

 

38A.06 Dispatch and delivery notes shall be serially numbered and dated and shall include at least—
(a) in respect of—
(i) an exporter, the registered name and physical address, customs and excise client number and VAT registration number; or
(ii) a licensee, the licensed name, physical address and number of the special customs and excise storage warehouse, customs and excise client number and VAT registration number;
(b) aircraft registration number, vessel identification number, vessel name, flight or voyage number (whichever is applicable);
(c) a true and correct description of the goods with a clear distinction made between bonded goods and goods in free circulation;
(d) the exact quantity of goods;
(e) the date of removal of the goods; and
(f) provision for–
(i) acknowledgement of receipt of the goods;
(ii) a statement of the exact quantity and the full description of any goods not received or not accepted and returned; and
(iii) a declaration by the master, pilot or duly authorised officer that the particulars regarding goods received or not accepted and returned are true and correct.