Statistics Act, 1999
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise WarehousesRules for Section 21 of the ActRule 21.03Payment of duty and VAT on samples |
| 21.03.05 | Where any samples are taken as contemplated in rule 21.03.03(a)(i)(cc)(B), the duty and value added tax (VAT) payable thereon must be paid to the Controller before removal from such warehouse. |
