Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Purchase

39.01

In respect of the clearing instructions prescribed in subsection 39(1)(c) the Controller may, in the case of—

(a)	repetitive clearances of stock ex a licensed customs and excise warehouse and provided the circumstances and purpose of each subsequent clearance is identical to the first one, accept copies of the original written clearing instruction;

(b)	a single consignment being cleared on more than one bill of entry (split consignment), accept a photostat copy of the written clearing instruction used to clear the first part of the consignment;

(c)	airfreight, imports by road overland and clearances on behalf of ship's chandlers and ships repairers ex licensed customs and excise warehouses, accept importers" telephonic or faxed instructions;

(d)	goods destined for an inland centre but cleared at the coast, accept a faxed instruction; or

(e)	project work, where the main contractor has not yet set up an office in the Republic, but goods have already been shipped, accept a letter of instruction or faxed instructions from the contractor overseas.

(f)	all clearances, accept importer's instructions submitted electronically

39.02

Where the purpose code on an original bill of entry is to be substituted the provisions of rule 40.02 shall apply.

39.03

Importers shall be exempt from the issue of clearing instructions in respect of—

(a)	unaccompanied baggage;

(b)	household effects of item 407.06; or

(c)	goods which need not be entered in terms of section 38(1)(a).