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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.08 Dispatch and delivery notes to accompany supply of goods and amendment or cancellation of a dispatch and delivery note

 

38A.08

(a)

(i) Goods supplied as stores or spares and equipment shall be accompanied by the original and a duplicate of the dispatch and delivery note;
(ii) the provision on the original and duplicate dispatch and delivery note referred to in rule 38A.06(f) must be duly completed by the master, pilot or duly authorised officer; and
(iii) the completed original must be kept by the licensee or exporter, as may be applicable, and the completed duplicate by the master or pilot.
(b) Any dispatch and delivery note–
(i) of which the acknowledgement of receipt reflects that any goods entered thereon have not been accepted or delivered, shall be regarded as amended to that extent; or
(ii) not acted upon, must be cancelled by drawing a diagonal line through the original and any copies and endorsing "cancelled" and the reasons for cancellation thereon.
(c) The full particulars of such amendment or cancellation must, as soon as reasonably possible, be submitted electronically by e-mail, to the Controller.