Section 22: Goods imported for sale to visitors
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
22. Goods imported for sale to visitors
(1) Any goods which are intended for sale—
(a) in a duty-free shop shall be exempted from payment of any duty,
excise duty or taxes; or
(b) in a shop or any place, other than at the port or airport, approved
under the Deferred Duty and Tax Scheme shall be entered on
which payment of any duty, excise duty or taxes is deferred.
(2) The conditions under which goods referred to in subsection (1) may
be imported, exported or otherwise dealt with shall be as prescribed.
(3) —
[S. 22 amended by s. 3 (f) of Act 25 of 1994 w.e.f. 21 June 1994; repealed and replaced by
s. 8 (d) of Act 15 of 2006 w.e.f. 1 October 2006; amended by s. 5 (h) of Act 26 of 2012
w.e.f. 22 December 2012.]