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

Packaging and sealing of goods purchased by inbound travellers
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21.04.08Bonded goods and goods in free circulation must, on being sold at an inbound duty and tax free shop to an inbound traveller, be packaged separately in a package that—
(a)is transparent so that the contents can be clearly identified;
(b)is sealed in such a manner that the goods cannot be removed without the seal being broken; and
(c)contains the sales receipt or other sales document of which the particulars are clearly visible.