Acts Online
GT Shield

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 21 of the Act

Rule 21.04

Packaging and sealing of goods purchased by inbound travellers

 

21.04.08 Bonded goods and goods in free circulation must, on being sold at an inbound duty and tax free shop to an inbound traveller, be packaged separately in a package that—
(a) is transparent so that the contents can be clearly identified;
(b) is sealed in such a manner that the goods cannot be removed without the seal being broken; and
(c) contains the sales receipt or other sales document of which the particulars are clearly visible.