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

Places where duty and tax free shops may be licensed and premises which may be included in a licence

Purchase

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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.