| 38.01 | Only the forms prescribed in these rules shall be used for the entry of goods in terms of the provisions of the Act. |
| 38.02 | Except as otherwise provided, full particulars as indicated on such prescribed forms shall be furnished by the person entering such goods and he shall produce to the Controller such evidence as the Controller may require in each case to substantiate any particulars shown on such entry. |
| (a) | importing any of the goods referred to in subparagraphs (ii), (iii) and (v) of section 38(1)(a) shall apply for the release of such goods on form DA 306; or |
| (b) | exporting the following shall use form DA 306A for purposes of section 38(3)(a): |
| (ii) | goods which in the opinion of the Commissioner are of no commercial value; or |
| (iii) | goods of a value not exceeding R500, and on which no export duty is payable. |
[Rule 38.03 substituted by section 4 of Notice No. R.938, GG43661, dated 28 August 2020]
| 38.04 | All bills of entry and duplicates thereof shall be completed in a clearly legible manner, and the Controller may refuse to accept any bill of entry if he considers that any part of it is illegible or that it has not been properly completed. |
| 38.05 | Any person entering any goods for any purpose in terms of the provisions of the Act shall also furnish in addition to such particulars as are necessary for the calculation of the duty on such goods the following— |
| (a) | such particulars of such goods as may be required for the compilation of trade returns in terms of section 117; |
| (b) | in addition to the transaction value as defined in section 66 the actual price charged in respect of such goods by the exporter plus all the costs and charges incidental to the sale in question and to placing such goods on board ship or on any vehicle ready for exportation and any agent's commission (calculated on such price, costs and charges) in respect of such goods; and |
| (c) | the C.I.F. and C. (cost, insurance, freight and charges) price. Such price shall be calculated by the addition of insurance, freight (from the port of exportation to the port of importation in the Republic) and commission where applicable to the price as calculated in terms of subparagraph (b) above. |
| 38.06 | Any duty payable or not rebated in terms of any tariff heading, tariff item or item of any Schedule to the Act shall be entered in the appropriate duty column on the same line on the relative bill of entry as the said heading or item to which it relates and the nature of any other payment in respect of any goods declared on any bill of entry shall be stated in the column relating to tariff heading or item on the same line as the amount of such payment. |
| 38.07 | Any person who has entered any goods under the provisions of the Act or any subsequent owner of such goods or any licensee of any customs and excise warehouse in which such goods are warehoused or any person acquiring such goods under the provisions of Schedule No. 3, 4, 5 or 6 or any other person dealing with or in or consuming such goods shall, if he becomes aware at any time that such goods were incorrectly entered, advise the Controller forthwith and produce to the Controller any documents or any other evidence in his possession. |
