(1)
| (a) | This section applies to stores or spares and equipment— |
| (i) | stored in a licensed special customs and excise storage warehouse contemplated in section 21(1) and supplied by the licensee; or |
| (ii) | if goods in free circulation, supplied by any person, including a person who is the licensee of such warehouse (referred to in this section as the "exporter"), |
to foreign-going ships or aircraft.
| (b) | Notwithstanding anything to the contrary contained in this Act, stores or spares and equipment free of duty may be stored in such a warehouse as may be prescribed by rule. |
| (c) | Unless otherwise specified by rule, stores or spares and equipment in such a warehouse may only be removed and delivered by the licensee. |
| (d) | Except as otherwise provided in this section or any rules made thereunder, any provision relating to a special customs and excise storage warehouse contemplated in section 21(1) and of sections 18A, 38, 59A, 60, 64E and 101 shall, as may be applicable, apply mutatis mutandis to the storage in, and the removal of goods from, such warehouse. |
(e)
| (i) | In this section and any provision of any Schedule or rule relating to stores, or stores or spares and equipment for foreign-going ships or aircraft, "foreign-going ship", "foreign-going aircraft", "goods in free circulation", "spares and equipment", "stores" and any other expression required to be defined shall, unless the context otherwise indicates, have the meaning assigned thereto in the rules for this section. |
| (ii) | In this section, unless the context otherwise indicates, "goods" means the "stores or spares and equipment" contemplated in this section. |
(2)
| (a) | Notwithstanding anything to the contrary contained in this Act, the Commissioner may by rule permit the licensee of such a warehouse or an exporter to supply goods to foreign-going ships or aircraft on the issuing by that licensee or exporter of a dispatch and delivery note or such other document as the Commissioner may prescribe or approve by rule, if the licensee or exporter— |
| (i) | [Section 38A(2)(a)(i) deleted by section 13 of the Tax Administration Laws Amendment Act, 2021 (Act No. 21 of 2021), Notice No. 771, GG45788, dated 19 January 2022 - pending its repeal by the Customs and Excise Amendment Act, 2014 (Act No. 32 of 2014)] |
| (ii) | for the purpose of electronic communication with the Commissioner, is a registered user in accordance with the provisions of section 101A and the rules made thereunder; |
| (iii) | complies with such conditions as the Commissioner may prescribe generally by rule or require in a specific instance; and |
| (iv) | keeps such books, accounts or other documents or data created by a computer of goods received, including goods returned, and removals as the Commissioner may prescribe generally by rule or require in a specific instance. |
| (b) | Any document issued by the licensee or exporter as contemplated in paragraph (a) shall, for the purpose of section 20(4) and subject to paragraph (c), be deemed to be due entry for export from the time of removal of such goods from the special customs and excise storage warehouse or the place from where the goods in free circulation are exported, as the case may be. |
(c)
| (i) | Any licensee who removes such goods from such a warehouse, or an exporter who exports such goods, by means of the issuing of a dispatch and delivery note or other document referred to in paragraph (a) shall deliver to the Controller a validating bill of entry export declaring those goods at the time, in the manner and containing such particulars as may be specified by rule in respect of such dispatch and delivery note or other document. |
| (ii) | Where any goods for which such a dispatch and delivery note or other document is issued is lost, destroyed, stolen or damaged after removal the licensee or exporter must at the same time pay the duty due on the goods. |
| (a) | permit the return of stores or spares and equipment supplied by the licensee or exporter as contemplated in this section to the licensed premises or other place, as the case may be; |
| (b) | require the submission of dispatch and delivery notes or other documents electronically by such a person or class of persons in respect of such goods, in such circumstances and on such conditions and subject to compliance with such procedures as may be prescribed by rule. |
| (4) | The Commissioner may by rule prescribe for the purposes of this section or section 21(1)— |
| (a) | definitions as contemplated in subsection (1); |
| (b) | goods to which this section relates and any requirement to control the storage, removal and return of such goods; |
(c)
| (i) | the form of and the particulars to be stated on the dispatch and delivery note, any invoice or other document; |
| (ii) | the documents that must accompany the movement in each case of any stores, spares and equipment when removed for delivery by the licensee or exporter; |
| (d) | books, accounts and other documents and data to be kept; |
| (e) | all matters required or permitted by this section to be prescribed by rule; |
| (f) | any other matter which the Commissioner may consider reasonably necessary and useful for the effective administration of the provisions contained in this section. |
