CAP 50-03 Customs and Excise Duty Act - BURS

the proper officer or transferred to another person or sold or disposed of.
(9) Paragraph 5(1) and (2) of the Fourth Schedule shall mutatis mutandis apply in respect of
goods entered under item 701.11.
5.
Item 702.00
Paragraph 6(1) and (3) of the Fourth Schedule shall mutatis mutandis apply in respect of any
goods specified in and entered under item 702.00, but for that purpose any reference in paragraph
6(3) of the Fourth Schedule to full duty shall be deemed to be a reference to the full sales duty
rebated in terms of the provisions of item 702.00 to the person in question.
6.
Item 704.00
The provisions of paragraphs 14 and 15 and subparagraphs (1) and (2) of paragraph 16 to the
Fourth Schedule shall mutatis mutandis apply in respect of goods entered under item 704.00.
7.
Item 705.00
(1) No sales duty goods for use in the manufacture of other sales duty goods shall be entered
under item 705.02 and used for such manufacture except under the provisions of sections 27, 38 and
39(12) of the Act and the relative regulations.
(2) Regulations 62 to 68(7) shall mutatis mutandis apply in respect of goods entered under item
705.03:
8.
Provided that the Director may, in his discretion, not insist on security in terms of regulation 65.
Item 706.00
(1) The clearance and removal of sales duty goods from any customs and excise warehouse for
export or supply as stores to any foreign-going aircraft shall be subject to regulation 22(1), (2), (7),
(8), (9), (10), (17), (18) and (19).
(2) For the purposes of subparagraph (1) goods which may be supplied to an aircraft as stores
shall include all consumable goods normally used on such aircraft for propulsion, catering or
maintenance but shall not include normal durable equipment or replacements of normal durable
equipment of such aircraft.
(3) Regulation 24(2) to (11) and (13) shall mutatis mutandis apply in respect of any goods entered
under item 706.01 or any goods in respect of which a refund of sales duty is claimed under the
provisions of item 706.01.
(4) Any refund of duty in terms of item 706.01 in respect of any goods exported shall be limited to
the duty actually paid in respect of such goods.
(5) Any person claiming any refund of duty in terms of item 706.01 in respect of any goods
exported, shall produce evidence to the satisfaction of the Director of the duty actually paid on such
goods and if no such evidence can be produced, the Director may determine the amount of duty to be
refunded in respect of such goods.
9.
Item 707.00
(1) The granting of any rebate or refund under the provisions of item 707.01 shall be subject to the
discretion of the Director and to such conditions as he may impose in each case.
(2) Any offer to abandon or application to destroy any goods under item 707.01 shall comply with
the relative conditions stated in paragraph 12(4) of the Fourth Schedule but the Director may exempt
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