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.05 Persons who may issue a dispatch and delivery note |
38.05 | Dispatch 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. |