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 30 of the Act

Control of the use of spirits for certain purposes
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30.01Samples for submission to the Wine and Spirit Board in terms of section 30(1) of the Act, or for approval in terms of section 9 of the Wine and Spirit Control Act (Act No. 47 of 1970) shall, wherever possible, be taken by, or under the supervision of the Controller, and shall be despatched in a manner determined by him. The licensee concerned shall furnish such declaration and in such form as the Controller may require. Any certificate issued by the Wine and Spirit Board shall be deemed to be a decision in respect of any sample submitted.

 

30.02No person shall without authority of the Controller tamper with, substitute or alter any sample or a label thereon after such sample has been taken for certificate or approval.