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 21.05Sales in a special shop for diplomats |
21.05.08
| (a) | The licensee of a special shop for diplomats must in respect of each sale issue a serially numbered sales receipt or other sales document specifying— |
| (i) | the customs and excise code of the special shop for diplomats; |
| (ii) | the date of sale; |
| (iii) | the precise description and the stock inventory code of the goods; |
| (iv) | the selling price of the goods in South African Rand; |
| (v) | the rebate item utilised and quantity of goods purchased per category described in the relevant item; and |
| (vi) | the number and expiry date of the diplomatic identity card referred to in rule 21.05.07(a)(i). |
| (b) | The licensee must— |
| (i) | retain the original sales receipt or other sales document for record purposes; |
| (ii) | provide a copy of the sales receipt or other sales document to the purchaser; |
| (iii) | endorse the purchaser’s approval referred to in rule 21.05.07(a)(ii) with— |
| (aa) | the date of sale; |
| (bb) | the category of goods purchased; |
| (cc) | in respect of each category, the quantity purchased and the remaining allowable quantity for the period; |
| (dd) | a stamp reflecting the customs and excise code of the special shop for diplomats; and |
| (ee) | the signature of a shop official designated by the licensee to sign off on sales of allowable quantities, confirming the sale of the goods. |