Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XII : GeneralRules for Section 106 of the ActSamples |
| 106.01 | For the purpose of section 106(1) an officer may, apart from taking samples of the goods and for the purposes mentioned therein, also take samples of such or any other goods for such or any other purpose as required under any other law. |
| 106.02 | The officer taking such samples shall issue a receipt therefore reflecting full particulars of such samples, duly signed and dated with an official customs and excise stamp and his name reflected in clear capital letters under his signature. |