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

Persons to whom duty and tax free shops may sell goods in a customs and excise storage warehouse
Purchase cart Previous page Return to chapter overview Next page

 

21.04.07A duty and tax free shop may sell goods—
(a)if an inbound duty and tax free shop, only to inbound travellers;
(b)if an outbound duty or tax free shop, only to outbound travellers.