35A.   Special provisions regarding cigarettes and cigarette tobacco

(1)     The Commissioner may prescribe by rule-

(a)     the sizes and types of containers which may be used by a manufacturer for the packing of cigarettes and cigarette tobacco;

(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 cigarettes and cigarette tobacco removed from a customs and excise warehouse for home consumption or for export;

(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 24 of Act 45 of 1995 and section 135 of Act 45 of 2003]

(2)     No licensee may remove any cigarettes or allow any cigarettes to be removed from a customs and excise warehouse unless-

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

(b)     if removed for export, such stamp impression does not appear on the containers; and

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

[Subsection (2) substituted by section 135 of Act 45 of 2003]

(3)     No cigarettes or cigarette tobacco shall be sold or disposed of or removed from the customs and excise manufacturing warehouse in question in partly or completely manufactured condition except in accordance with the provisions of this Act.

(4)     No person shall –

(a)     counterfeit or make any facsimile of any die or impression stamp determined under subsection (2);

(b)     be in possession of, use or offer for sale or for use –

(i)      any die or impression stamp counterfeited in contravention of paragraph (a); or

(ii)     any facsimile of any die or impression stamp made in contravention of that paragraph.

[Section 35A inserted by section 5 of Act 112 of 1977]