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

Declaration of stores, spares and equipment under Part 1 of Schedule No. 1 on the validating bill of entry
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38A.11

(a)Stores, spares and equipment supplied to a foreign-going ship or aircraft by issuing of a dispatch and delivery note must be declared by the licensee or exporter under Part 1 of Schedule No. 1 on the validating bill of entry as follows:
(i)Goods in free circulation supplied as stores must be declared under the appropriate heading in Chapter 99 in accordance with the Notes to the Chapter; and
(ii)all other stores, spares and equipment, including bonded goods, must be declared under the appropriate subheading of Part 1 of Schedule No. 1.