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.09 Return of stores, spares and equipment |
38A.09
| (a) | The licensee or exporter must issue a receipt in a form approved by the Commissioner in respect of any goods returned. |
| (b) | The receipt must contain at least— |
| (i) | the dispatch and delivery note number and date; |
| (ii) | the particulars stated in rule 38A.06(b), (c) and (d); |
| (iii) | the reason for return of the goods; |
| (iv) | provision for a declaration by the master, pilot or duly authorised officer that the particulars are true and correct and acknowledgement by the licensee or exporter of receipt of the goods. |
| (c) | The licensee or exporter must in respect of such a return— |
| (i) | without delay— |
| (aa) | advise the Controller electronically by e-mail; and |
| (bb) | make appropriate adjustments to stock records; |
| (ii) | keep a separate account of goods returned; and |
| (iii) | in a supporting statement to the validating bill of entry referred to in rule 38A.10 reflect the adjustments to the quantity and export value of all goods returned. |