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 21.05Persons to whom goods in a special shop for diplomats may be sold and allowable quantities |
21.05.07 | Goods in a special shop for diplomats may be sold only— |
(a) | to a person entitled to diplomatic immunities or privileges under the Diplomatic Immunities and Privileges Act who is in possession of— |
(i) | a valid diplomatic identity card issued to that person by the government department responsible for diplomatic relations, certifying such entitlement and the level of privileges granted; and |
(ii) | a six-monthly approval by the Director-General of that department or an official acting under his or her authority, authorising the duty free sale to that person of the categories of goods in the quantities as determined by that department, and referred to in the rebate items applicable to persons entitled to diplomatic privileges in Schedules No. 4 and 6, and the Notes to those Schedules applicable to such persons; and |
(b) | in accordance with the allowable quantity per person per category of goods referred to in paragraph (a)(ii). |