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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 28 of the Act

Ascertaining the quantity of spirits for duty purposes

 

28.01 Whenever an officer ascertains the quantity of spirits in any container—
(a) by mass, he or she must use the tables contemplated in rule 32.01 and the tolerance provided for in section 2 shall not apply; and
(b) by volume, he or she must allow the tolerance provided for in section 28(2).