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 ActDeclaration of stores, spares and equipment under Part 1 of Schedule No. 1 on the validating bill of entry |
38A.11
| (a) | Stores, spares and equipment supplied to a foreign-going ship or aircraft by issuing of a dispatch and delivery note must be declared by the licensee or exporter under Part 1 of Schedule No. 1 on the validating bill of entry as follows: |
| (i) | Goods in free circulation supplied as stores must be declared under the appropriate heading in Chapter 99 in accordance with the Notes to the Chapter; and |
| (ii) | all other stores, spares and equipment, including bonded goods, must be declared under the appropriate subheading of Part 1 of Schedule No. 1. |
