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 28 of the ActAscertaining the quantity of spirits for duty purposes |
| 28.01 | Whenever an officer ascertains the quantity of spirits in any container— |
| (a) | by mass, he or she must use the tables contemplated in rule 32.01 and the tolerance provided for in section 2 shall not apply; and |
| (b) | by volume, he or she must allow the tolerance provided for in section 28(2). |