CAP 50-03 Customs and Excise Duty Act - BURS

Director.
(3) The following charges, which are charges incurred subsequent to the completion of
the manufactured goods, may not be included in the production cost-
(a) outside packages (including zinc linings, tarred paper, etc. in which the goods are
ordinarily exported from the territory) and expenses in connection with the packing
of goods therein;
(b) manufacturer's or exporter's profit, or the profit or remuneration of any trader,
broker or other person dealing with the article in its finished condition;
(c) royalties;
(d) carriage, insurance, etc. from the place of production or manufacture in the territory
to the port of shipment or other place of final despatch; and
(e) any other charges incurred subsequent to the completion of the manufacture of the
goods.
(4) 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 in the following circumstances a
declaration of origin in the prescribed form (form CE.59) from the supplier of such goods,
completed in all respects as indicated in the said form and in accordance with the
requirements indicated therein-
(a) where the rate of customs duty is determined by the country of origin and such rate
of duty in respect of such goods is lower than the general rate; and
(b) in such circumstances as the Director may deem expedient.
(5) Excisable goods, sales duty goods and goods specified in Schedule No. 3, 4, 5, 6 or 7
to the Act and produced or manufactured in the common customs area shall be excluded
from the provisions of section 49(1) of the Act.
42.
Importation of cigarettes
Subject to the proviso to section 60(2) of the Act, no importer shall import any cigarettes
into Botswana unless they are properly packed in an unbroken and unopened container
which contains 10, 20 or 30 cigarettes and bears a stamp impression as determined by the
Director.
43. Onus of proof
Copyright Government of Botswana
PART VI
Anti-Dumping Duties (regs 43-44)
Any person who claims that the importation of any goods causes or threatens material
injury to an established industry or retards the establishment of an industry in Botswana or
causes or threatens material injury to an established industry in another territory which is the
territory of origin of any identical or comparable goods imported into Botswana, shall furnish
the Director with such information as he may require in an investigation.
44. Currency conversion