54. Special provisions regarding the importation of cigarettes

 

(1)     The Commissioner may prescribe by rule-

 

(a)     the sizes and types of containers in which cigarettes may be imported into the Republic;

(b)     distinguishing marks or numbers in addition to the stamp impression referred to in subsection (2) which must or must not appear on containers of imported cigarettes;

(c)     any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section.

[Subsection (1) substituted by section 43 of Act 45 of 1995 and section 141 of Act 45 of 2003]

 

(2)     No person may import any cigarettes unless-

 

(a)     if entered for home consumption, a stamp impression determined by the Commissioner has been made on their containers; or

(b)     if entered for storage in a customs and excise warehouse for export such stamp impression does not appear on the containers; and

(c)     the cigarettes otherwise comply with the requirements prescribed by rule.

[Subsection (2) substituted by section 141 of Act 45 of 2003]

 

(3)     No imported cigarettes shall be sold or disposed of or removed from the customs and excise warehouse concerned except in accordance with the provisions of this Act.

 

(a)     No cigarettes in containers bearing the stamp impression referred to in subsection (2), may be entered for removal in bond as contemplated in section 18 for transit through the Republic.

(b)     Any cigarettes in containers bearing such stamp impression so entered for removal in bond shall be liable to forfeiture in accordance with the provisions of this Act.

[Subsection (4) inserted by section 19 of Act 32 of 2005]

[Section 54 amended by section 3 of Act 85 of 1968 and substituted by section 13 of Act 112 of 1977]