21.04.04
| (a) |
Licenses to operate duty and tax free shops shall be granted only— |
| (i) |
in respect of inbound or outbound duty and tax free shops in the– |
| (aa) |
Cape Town International Airport |
| (bb) |
King Shaka International Airport |
| (cc) |
Kruger Mpumalanga International Airport, and |
| (dd) |
OR Tambo International Airport; |
| (ii) |
in respect of an outbound duty and tax free shop at any other place than those referred to in subparagraph (i), as the Commissioner may determine, |
at each place operating in a location and in premises approved by the Commissioner.
| (b) |
In a licence for a special customs and excise storage warehouse contemplated in these rules may be included— |
| (i) |
the premises where bonded goods or goods in free circulation for sale are stored; and |
| (ii) |
the separate premises where those goods are sold. |
Statistics Act, 1999
