South Africa
Customs and Excise Rules: Amendment
Government Notice R458 of 2020
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Published in Government Gazette no. 43222 on 9 April 2020
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Commenced on 23 March 2020
- [Up to date as at 9 April 2020]
The following rule is hereby substituted for rule 24.03:24.03(a)"Naval ships and military and naval aircraft on a visit to any port or place in the Republic shall be exempt from the payment of duty on stores consumed on such ship in any port in the Republic or such aircraft on a flight between any places in the Republic.(b)During a national state of disaster declared in terms of section 27 of the Disaster Management Act, 2002 (Act No. 57 of 2002), any foreign-going ship, subject to conditions prescribed by regulations issued in terms of that Act, shall be exempt from the payment of duty on stores consumed on such ship in any port in the Republic or between any places in the Republic for the duration of such national state of disaster.".
Substitution of rule 24.03
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