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

21.03.10 Implementation arrangements
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21.03.10After a period of 60 days from the date these rules are published, no person shall be allowed to deal with any goods as contemplated in these rules except in a special export storage warehouse.