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

Application of provisions
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38A.02

(a)These rules apply to bonded goods and where specified, goods in free circulation supplied by a licensee or exporter, as the case may be, to foreign-going ships and aircraft as stores or spares and equipment as contemplated in section 38A.
(b)Any goods not regarded as stores, spares and equipment as contemplated in section 38A and these rules must be entered on form SAD 500 before delivery to foreign-going ships or aircraft.