CAP 50-03 Customs and Excise Duty Act - BURS

53. Foreign currency
54. Exemptions
55. Related persons
56. Valuation code on bill of entry
57. Valuation methods
58. Furnishing of information
59. Valuation determination
60. Method of determining value
61. Additions to price
Copyright Government of Botswana
Value
PART XI
Rebates, Refunds and Drawbacks of Duty
62. General provisions
63. Registered premises
64. Rebate stores
65. Security
66. Liability for duty
67. Transfer of goods
68. Stock records and working cards
69. General refunds in respect of imported, excisable or sales duty goods
70. Penal provisions
PART XII
Penal Provisions
PART XIII
General
71. Removal of excisable goods within the common customs area
72. Examination of goods
73. Wreck
74. Goods unshipped or landed from wrecked or distressed aircraft
75. Days and hours of general attendance
76. Charges for extra and special attendance
77. Business in customs houses
78. Surety bonds
79. Agents and carriers subject to section 111 of the Act
80. Business records to be kept
81. Import and export list
82. Certificates for imported motor vehicles
First Schedule - Requirements regarding Invoices
Second Schedule - Index of Forms
Third Schedule - Industrial Rebates of Fiscal and Customs Duties
Fourth Schedule - General Rebates of Fiscal and Customs Duties
Fifth Schedule - Specific Drawbacks and Refunds of Fiscal and Customs Duties
Sixth Schedule - Specific Rebates and Refunds of Excise Duties
Seventh Schedule - Rebates and Refunds of Sales Duty
Eighth Schedule - Appointment of Places of Entry, Authorized Roads and Routes,
etc.