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

Prohibited or restricted goods
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21.04.06

(a)Subject to paragraph (b), a duty and tax free shop may sell—
(i)bonded goods; and
(ii)goods in free circulation.
(b)When any goods of which the importation is restricted are sold to an inbound traveller the licensee of the duty and tax free shop must obtain the necessary certificate, permit or other document authorising the importation.
(c)No goods of which the importation or exportation is prohibited may be sold to an inbound or outbound traveller.
(d)Any goods for export which are subject to production of a certificate, permit or other document authorising such export, may not be sold to an outbound traveller unless the licensee of the duty free shop is in possession of such certificate, permit or other document.