Special Investigating Units and Special Tribunals Act, 1996
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 Act38A.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. |
