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 20 of the Act

Clearance and removal of goods from customs and excise warehouse for home consumption
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20.19Excisable goods shall not be removed from any customs and excise warehouse for payment of duty in terms of rule 20.10 or 20.11 except in such minimum quantities as the Controller may determine in respect of each excisable product or spirituous beverage.