Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise WarehousesRules for Section 21 of the ActRule 21.04Sales in a duty and tax free shop |
21.04.09
| (a) | The licensee of a duty and tax free shop must issue a serially numbered sales receipt or other sales document in duplicate that specify at least— |
| (i) | in respect of an inbound or outbound traveller— |
| (aa) | the specific retail outlet; |
| (bb) | the date of arrival or departure as the case may be; |
| (cc) | the airport of destination if outbound or departure if inbound as the case may be; |
| (dd) | the flight number; and |
| (ee) | seat number; |
| (ii) | a precise description of the goods together with— |
| (aa) | the quantity; |
| (bb) | the sale price reflected in South African Rand; and |
| (cc) | the stock code. |
| (b) | The licensee must— |
| (i) | retain the original sales receipt or other sales document for record purposes; and |
| (ii) | place a copy of the sales receipt or other sales document with the goods inside the package. |