Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 54 of the Act

Rules in respect of the importation of cigarettes
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54.01Subject to the proviso to section 54(2) no importer shall import any cigarettes into the Republic unless they are properly packed in an unbroken and unopened container which contains ten, twenty or thirty cigarettes and bears a stamp impression determined in terms of section 54(2).

 

54.02 The dies for making the stamp impressions referred to in section 54(2) shall be made available by the South African Diplomatic Representatives in foreign countries to suppliers of cigarettes in such countries on payment of an amount such representatives may require from time to time. Such dies shall be made so available on the condition that damaged and worn out dies are returned to the Diplomatic Representative within seven days from the date of replacement of such dies.