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 21.05

Storage of, and marking and ticketing, labelling or otherwise marking of, duty free goods
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21.05.05

(a) Bonded goods in the storage section of a special shop for diplomats may be stored together with goods in free circulation, provided that the goods are separately identifiable by way of a unique inventory code assigned to the goods as contemplated in rule 21.05.10(b).

 

(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 that the relevant item is for duty free sale only.