CAP 50-03 Customs and Excise Duty Act - BURS

The provisions of regulation 53(1) to (3) shall mutatis mutandis apply in respect of the
conversion of foreign currency for the purposes of sections 61, 62 and 65 of the Act.
45. General
PART VII
Application of Agreements with other African Territories (regs 45-46)
(1) In pursuance of section 58(3) of the Act, the undermentioned procedures regarding
the transfers between any territories mentioned in the said section of any goods referred to
in section 58(1)(a) of the Act (except goods excluded from such agreement) shall apply,
notwithstanding anything to the contrary in the Act or these Regulations-
(a) except as provided in regulation 46, there shall be no documentation or customs
and excise restrictions in respect of such goods from any territory to any other
territory except in respect of such goods the importation into Botswana of which is
restricted or prohibited, which shall be subject to such conditions as the Director
may impose;
(b) warehousing places in the Kingdom of Lesotho, the Republic of South Africa or the
Kingdom of Swaziland shall, for the purposes of the Act, be deemed to be
warehousing places in Botswana and goods liable to customs, excise and sales
duty may be removed to customs, excise and sales duty warehouses at such
places from Botswana or vice versa; and
(c) any reference to the export of any goods in Schedule No. 3, 4, 5 or 6 to the Act
shall be deemed not to include a reference to the transfer of such goods to the
Kingdom of Lesotho, the Republic of South Africa or the Kingdom of Swaziland,
except where such reference relates to goods excluded from such agreement.
(2) Any goods not referred to in section 58(1)(a) of the Act, namely, goods consigned to
the territory of any party to the agreement referred to in section 58(3) of the Act and landed
in Botswana or goods consigned to Botswana and landed in the territory of any such party,
may be duly entered and any duty due thereon paid in the territory where such goods are
landed and for the purpose of payment of such duty, the customs, excise and sales duty
laws of the territory to which such goods are consigned shall apply and the customs and
excise officers of the territory where the said goods are landed shall be deemed to be
customs and excise officers of the territory to which such goods are consigned.
(3) Any duty collected in the territory of any party to the said agreement in terms of
subregulation (2) shall accrue to the Fund and shall be subject to section 58(1)(c) and (2) of
the Act.
46. Transfer of goods between the partner states
(1) In this Part, unless the context otherwise requires-
"airline, railway or road transport operator" includes any person who carries any goods by
air, by rail or by road, other than by post;
"by air, by rail or by road", when used in connection with the carriage of goods, means the
carriage of goods by air, by rail or by road, other than by post;
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