Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
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.04 Storage of imported goods free of duty |
| 38A.04 | A licensee may store imported goods free of duty in a licensed special customs and excise storage warehouse for supply as stores or spares and equipment to foreign-going ships and aircraft |
