CAP 50-03 Customs and Excise Duty Act - BURS

compilation of trade returns in terms of section 128 of the Act;
(b) in addition to the transaction value as defined in section 76 of the Act the actual
price charged in respect of such goods by the exporter plus all the costs and
charges incidental to the sale in question and to placing such goods on board ship
or on any vehicle ready for exportation and any agent's commission (calculated on
such price, costs and charges) in respect of such goods; and
(c) the C.I.F. and C (cost, insurance, freight and commission) price; and such price
shall be calculated by the addition of insurance, freight (from the port of exportation
to the port of importation in Botswana) and commission where applicable to the
price as calculated in terms of subparagraph (b) above.
(8) In the case of goods not ex-warehouse exported from the common customs area,
such statistical code number relating to such goods as the Director may from time to time
notify in the Gazette, shall be furnished in the column relating to statistical code on the
relative entry in addition to any particulars required in terms of subregulation (7).
(9) Any duty payable or not rebated in terms of any tariff heading, tariff item or item of any
Schedule to the Act shall be entered in the appropriate duty column on the same line on the
relative bill of entry as the said heading or item to which it relates and the nature of any other
payment in respect of any goods declared on any bill of entry shall be stated in the column
relating to tariff heading or item on the same line as the amount of such payment.
(10) Any person who has entered any goods under the provisions of the Act or any
subsequent owner of such goods or any licensee of any customs and excise warehouse in
which such goods are warehoused or any person acquiring such goods under the provisions
of Schedule No. 3, 4, 5, 6, 7, or 9 to the Act or any other person dealing with or in or
consuming such goods shall, if he becomes aware at any time that such goods were
incorrectly entered, advise the proper officer forthwith and produce to the proper officer any
documents or any other evidence in his possession.
(11) If goods are entered before such goods have actually been loaded on an aircraft or
vehicle for despatch to the common customs area such entry shall, notwithstanding any
proof of such loading submitted to or accepted by the proper officer in terms of section 40(2)
of the Act, not be treated as due entry of such goods for the purposes of the Act.
40. Requirements regarding invoices
(1) Any person entering any goods imported or to be imported shall produce to the proper
officer at the time of presenting the bill of entry in question an invoice from the supplier of the
goods showing all particulars required in terms of these Regulations.
(2) Invoices issued in respect of the sale, disposal, supply or transfer of excisable goods
shall be in such form for each class or kind of such goods as the Director may require from
time to time.
(3) All invoices in respect of sales duty goods intended for export or for incorporation in
an unused condition in other sales duty goods, shall show the sales duty paid to the
Department separately.
(4) If invoices in respect of the sale, disposal or supply of sales duty goods show the
sales duty separately, the said sales duty shall represent the exact amount paid to the
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