CAP 50-03 Customs and Excise Duty Act - BURS

payment of duty
23. Clearance and removal of goods from customs and excise warehouses for home
consumption
24. Clearance and removal of goods from customs and excise warehouses for export
(including supply as stores to foreign-going aircraft)
25. Clearance of goods from customs and excise warehouses for removal in bond
26. Ascertaining the strength and quantity of spirits for duty purposes
27. Control of the use of spirits for certain purposes
28. Requirements in respect of stills
29. Spirits manufactured by agricultural distillers
30. Manufacture of spirits in customs and excise manufacturing warehouses
31. Manufacture of spirituous beverages in any customs and excise storage
warehouse and clearance of such beverages
32. Manufacture of wine
33. Manufacture of beer
34. Manufacture of vinegar substitutes, etc.
35. Manufacture of tobacco
36. Manufacture of mineral oils
37. Manufacture of motor vehicles
38. Manufacture of sales duty goods
PART V
Clearance and Origin of Goods: Liability for and Payment of Duties
39. Entry of goods and time of entry
40. Requirements regarding invoices
41. Origin of goods
42. Importation of cigarettes
43. Onus of proof
44. Currency conversion
Copyright Government of Botswana
PART VI
Anti-Dumping Duties
PART VII
Application of Agreements with other African Territories
45. General
46. Transfer of goods between the partner states
47. Amendment of duties
PART VIII
Amendment of Duties
PART IX
Licensing
48. Issue and renewal of licences
49. Licensing of special customs and excise warehouses
50. Allocation of numbers to customs and excise warehouses
51. Issuing and renewal of licences to agricultural distillers
52. Special provisions regarding stills and still makers
PART X