Customs Act 1962

Detection of illegally imported goods and prevention of the disposal thereof

Section 11F: Sale, etc. of notified goods to be evidenced by vouchers (Relevant Rules)

On and from the notified date, no person shall sell or otherwise transfer any notified goods , unless every transaction in relation to the sale or transfer of such goods is evidenced by a voucher in such form and containing such particulars as may be specified by rules made in this behalf.