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

Implementation arrangements
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38A.13After a period of 90 days from the date these rules are published, no person, except a licensee of a special customs and excise warehouse, shall be allowed to deal with any bonded goods as contemplated in these rules.