Rule 21.04

[For the purposes of section 21(1) and (2) the rules numbered 21.04 followed by further digits relate to special customs and excise storage warehouses licensed as duty and tax free shops]

Definitions

Application of provisions

Application for and refusal, suspension or or cancellation of a licence

Places where duty and tax free shops may be licensed and premises which may be included in a licence

Storage of, and marking and ticketing, labelling or otherwise marking of, duty and tax free goods

Prohibited or restricted goods

Persons to whom duty and tax free shops may sell goods in a customs and excise storage warehouse

Packaging and sealing of goods purchased by inbound travellers

Sales in a duty and tax free shop

Delivery of form SAD 500 in respect of bonded goods received in the special customs and excise warehouse that have been sold, lost, destroyed or damaged as contemplated in these rules

Inventory control

Keeping of books, accounts and documents

Transitional arrangements