CAP 50-03 Customs and Excise Duty Act - BURS

department.
(5) Any person entering any goods for exportation shall, on demand by the proper officer,
produce to the proper officer at the time of presentation of the bill of entry in question, an
invoice in such form as the Director may require.
(6) The provisions of subregulations (1) and (5) shall mutatis mutandis apply in respect of
goods imported or exported by post but the Director may, in respect of any class or kind of
goods or any class or kind of postal package which he may specify and provided entry at a
customs and excise office under the provisions of section 13 of the Act is not a requirement,
dispense with production of an invoice on such conditions as he may impose in each case.
(7) An invoice required in terms of the provisions of subregulation (1) shall not be
accepted as satisfying the requirements of that subregulation if it does not contain, in
addition to any proprietary or trade name of such goods, a full description of the nature and
characteristics of such goods together with such particulars thereof as are required to
assess the duty due and to compile trade statistics.
(8) In addition to the information required in terms of subregulation (7), invoices in respect
of any imported goods of any class or kind enumerated in the First Schedule hereto shall
contain the particulars specified in such paragraph in respect of such goods.
(9) True copies of the specified invoices in respect of goods cleared or classified in terms
of any tariff heading in Schedule No. 1 to the Act (whether or not such goods are cleared
under rebate of duty in terms of any item of Schedule No. 3 or Schedule No. 4 to the Act)
shall at the time of clearance of these goods be produced to the proper officer for retention
by him.
41. Origin of goods
(1) In the calculation, for the purposes of section 49 of the Act, of the cost of materials
produced and labour performed in respect of the manufacture of any goods in any territory,
only the following items may be included-
(a) the cost to the manufacturer of materials wholly produced or manufactured in the
territory in question and used directly in the manufacture of such goods; and
(b) the cost of labour directly employed in the manufacture of such goods.
(2) In the calculation, for the purposes of section 49 of the Act, of the production cost of
any goods in any territory, only the following items expended in the manufacture of such
goods may be included-
(a) the cost to the manufacture of all materials;
(b) manufacturing wages and salaries;
(c) direct manufacturing expenses;
(d) overhead factory expenses;
(e) cost of inside containers;
(f) other expenses incidental to the manufacturing operations, in the discretion of the
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