On 09 April the South African Revenue Service (Sars) announced a retrospective amendment, to 23 March, of Rule 24.03 to Section 24 “Ships’ or aircraft stores consumed in the Republic” to the Customs and Excise Act, 1964.
The amendment relates to the insertion of Rule 24.03(b):
"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.
24.03(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.”