Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses

Rules for Section 21 of the Act

Rule 21.03

Payment of duty and VAT on samples
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21.03.05Where any samples are taken in a special export storage warehouse, the duty and value added tax (VAT) payable thereon must be paid to the Controller before removal from such warehouse.

[Rule 21.03.05 substituted by section 2 of Notice No. R.5158 of GG51131, dated 30 August 2024]