Rule 21.05

[For the purposes of section 21(1) and (2) the rules numbered 21.05 followed by further digits relate to special customs and excise storage warehouses licensed as special shops for diplomats]

Definitions

Prohibition in relation to selling goods free of duty to persons entitled to diplomatic immunities or privileges

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

Places where special shops for diplomats may be licensed and premises which may be included

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

Prohibited or restricted goods

Persons to whom goods in a special shop for diplomats may be sold and allowable quantities

Sales in a special shop for diplomats

Delivery of form SAD 500 in respect of bonded goods received in the special shop for diplomats that have been sold, lost, destroyed or damaged

Inventory control

Keeping of books, accounts and documents

Transitional arrangement for persons operating premises currently licensed otherwise than in terms of rule 21.05.03 where goods are sold free of duty to persons entitled to diplomatic immunities and privileges

Commencement of these rules

[Rule 21.05 inserted by section 1 of Notice No. R. 525, GG44705, dated 14 June 2021 - effective 1 August 2021, save for rule 21.05.12 which comes into effect on the date of publication]