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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.04 Storage of imported goods free of duty

 

38A.04 A licensee may store imported goods free of duty in a licensed special customs and excise storage warehouse for supply as stores or spares and equipment to foreign-going ships and aircraft