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.07 Delivery of dispatch and delivery notes to the Controller
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38A.07A copy of the dispatch and delivery note shall be submitted electronically by e-mail by the licensee or exporter to the Controller at least one hour prior to the supply of goods to a foreign-going ship or aircraft.