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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 21 of the Act

Rule 21.04

Persons to whom duty and tax free shops may sell goods in a customs and excise storage warehouse

 

21.04.07 A duty and tax free shop may sell goods—
(a) if an inbound duty and tax free shop, only to inbound travellers;
(b) if an outbound duty or tax free shop, only to outbound travellers.