[Section 35A heading substituted by section 17 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
| (a) | the sizes and types of unit packets and packaging which may be used by a manufacturer for the packing of tobacco products; |
| (b) | any identification markings referred to in subsection (2) which must or must not appear on unit packets and packaging of tobacco products removed from a customs and excise warehouse for home consumption or for export; |
| (c) | a national or regional tracking and tracing system for all tobacco products that are manufactured in the Republic; and |
| (d) | any other mater which is necessary to prescribe and useful to achieve the efficient and effective administration of this section. |
| (2) | No licensee may remove tobacco products or allow tobacco products to be removed from a customs and excise warehouse unless— |
| (i) | home consumption, any identification markings determined by the Commissioner have been affixed to or form part of the unit packets and packaging; or |
| (ii) | export, any identification markings determined by the Commissioner have been affixed to or form part of the unit packets and packaging; and |
| (b) | the tobacco products otherwise comply in every respect with the requirements prescribed by rule. |
| (3) | No tobacco products shall be sold or disposed of or removed from the customs and excise manufacturing warehouse in question in partly or completely manufactured condition except in accordance with the provisions of this Act. |
| (a) | counterfeit or make any facsimile of any identification markings determined under subsection (2); or |
| (b) | be in possession of, use or offer for sale or for use— |
| (i) | any identification markings counterfeited in contravention of paragraph (a); or |
| (ii) | any facsimile of any identification markings made in contravention of that paragraph. |
[Section 35A substituted by section 17 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
