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 ActSubsequent validating clearanceTime of entry |
38A.10
In respect of each foreign-going ship or aircraft supplied with stores or spares and equipment, a licensee or exporter must submit electronically to the Controller a form SAD 500 for the purposes of the validating bill of entry export as contemplated in section 38A(2)(c) accounting for each dispatch and delivery note issued in the case of—
(a)
| (i) | stores supplied for use by travellers or crew on board the foreign-going ship or aircraft during that voyage; and |
| (ii) | spares and equipment supplied for use in the operation or maintenance of that ship or aircraft on or during that voyage, |
within seven official working days after the date of departure of that ship or aircraft;
| (b) | stores supplied for sale on board a foreign-going ship or aircraft which is scheduled to return to the Republic, within seven official working days after the return of that ship or aircraft; |
| (c) | a ship or aircraft contemplated in paragraph (b) not returning within a period of 30 days after the date of departure due to vis major or other circumstances the Commissioner considers exceptional, within seven official working days after expiry of that period. |