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 21.04

Storage of, and marking and ticketing, labelling or otherwise marking of, duty and tax free goods
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21.04.05

(a)Bonded goods in the storage section of a duty and tax free shop must be stored separately from other goods.
(b)All goods displayed for sale and sold must be ticketed, labelled or otherwise marked to indicate that the selling price does not include duty and VAT is zero rated.