Section 28 (Customs Act) – Ascertaining quantity of spirits by measuring the mass or volume

28. Ascertaining quantity of spirits by measuring the mass or volume

(1)     The quantity of spirits in any container may be calculated by measuring the mass or volume.

(2)     The quantity must be calculated and may be adjusted by a tolerance of 0.25% in accordance with such procedures as may be prescribed by rule and the quantity so calculated and so adjusted shall be deemed to be the true quantity of such spirits for the purposes of this Act.

[Subsection (2) substituted by section 19 of Act 45 of 1995 and section 89 of Act 31 of 2005]

 [Section 28 substituted by section 1 of Act 103 of 72]