Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 38A of the Act38A.08 Dispatch and delivery notes to accompany supply of goods and amendment or cancellation of a dispatch and delivery note |
38A.08
(a)
| (i) | Goods supplied as stores or spares and equipment shall be accompanied by the original and a duplicate of the dispatch and delivery note; |
| (ii) | the provision on the original and duplicate dispatch and delivery note referred to in rule 38A.06(f) must be duly completed by the master, pilot or duly authorised officer; and |
| (iii) | the completed original must be kept by the licensee or exporter, as may be applicable, and the completed duplicate by the master or pilot. |
| (b) | Any dispatch and delivery note– |
| (i) | of which the acknowledgement of receipt reflects that any goods entered thereon have not been accepted or delivered, shall be regarded as amended to that extent; or |
| (ii) | not acted upon, must be cancelled by drawing a diagonal line through the original and any copies and endorsing "cancelled" and the reasons for cancellation thereon. |
| (c) | The full particulars of such amendment or cancellation must, as soon as reasonably possible, be submitted electronically by e-mail, to the Controller. |