[Section 54 heading substituted by section 18 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
| (a) | the sizes and types of unit packets and packaging in which tobacco products may be imported into the Republic; |
| (b) | any identification markings referred to in subsection (2) which must or must not appear on unit packets and packaging of imported tobacco products; |
| (c) | a national or regional tracking and tracing system for all tobacco products that are imported into the Republic; and |
| (d) | any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section. |
| (2) | No person may import tobacco products 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) | storage in a customs and excise warehouse for 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 imported tobacco products shall be sold or disposed of or removed from the customs and excise warehouse concerned except in accordance with the provisions of this Act. |
| (a) | No tobacco products in unit packets and packaging bearing the identification markings referred to in subsection (2), may be entered for removal in bond as contemplated in section 18 for transit through the Republic. |
| (b) | Any tobacco products in unit packets and packaging bearing such identification markings so entered for removal in bond shall be liable to forfeiture in accordance with the provisions of this Act. |
[Section 54 substituted by section 18 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
