21.04.02
| (a) | The provisions of these rules apply to imported goods and dutiable locally-produced goods, and where specified, goods in free circulation, stored, put up for retail and sold in a duty and tax free shop. |
| (b) | Except as otherwise provided in the Act and these rules— |
| (i) | any provision of the Act relating to— |
| (aa) | a special customs and excise storage warehouse, the activities in such a warehouse including removal of goods from such warehouse, removal in bond, export, entry under rebate of duty, liability for duty, payment of duty, the responsibility of the licensee and any other requirement prescribed in connection with any such warehouse; |
| (bb) | the importation of goods and imported goods; |
| (cc) | the exportation of goods; and |
| (ii) | sections 59A, 60, 64E and 101 and the rules made thereunder, including the definitions in such rules, |
shall, as may be applicable, apply mutatis mutandis to any goods and any activities in a duty and tax free shop.
