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.05 Persons who may issue a dispatch and delivery note
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38.05Dispatch and delivery notes may only be issued by a licensee or exporter referred to in section 38A(2) for supplying stores or spares and equipment to foreign-going ships and aircraft.