CAP 50-03 Customs and Excise Duty Act - BURS

(c) goods removed under bond from a State or customs and excise warehouse;
(d) goods entered in transit through the common customs area;
(e) any goods to which the Minister may, by notice published in the Gazette, order that
these Regulations shall not apply; and
(f) any person whom the Director may exempt in writing from these Regulations,
subject to such conditions as the Director may impose.
(19) Every person shall on entering or leaving Botswana make a declaration to the proper
officer of his accompanied baggage and any goods described in subregulation (2) or (3)
contained therein or carried with him.
(20) Such declaration shall, at the discretion of the proper officer, be made orally or in
writing in the form J.
(21) Subregulations (2) to (6) shall apply to goods transferred between Botswana and any
of the other partner states notwithstanding the fact that such goods may pass through the
territory of a government which is not a party to the agreement mentioned in section 58(3) of
the Act.
(22) Notwithstanding anything contained in this Part, the Director may, in order to meet
the exigencies of any case, permit any goods to be transferred between Botswana and any
of the other partner states under such conditions as he may either generally or in any
particular case direct.
47. Amendment of duties
Copyright Government of Botswana
PART VIII
Amendment of Duties (reg 47)
(1) For the purposes of section 66(2) of the Act the reference to importer in the said
section shall not include a retail dealer who imports goods for sale or disposal solely in retail
quantities through his retail business.
(2) For the purposes of section 66(3) of the Act goods which are in transit to an importer,
manufacturer or dealer but which have not been entered for home consumption at the time
of the notice or taxation proposal referred to in the said section shall not be regarded as
forming part of the stock of such importer, manufacturer or dealer.
(3) Any importer, manufacturer or dealer referred to in section 66(4) of the Act shall, after
he has rendered a sworn statement in terms of paragraph (b) of the said section,
immediately advise the proper officer of particulars of any inaccuracy in or omissions from
such statement of which he becomes aware.
48.
Issue and renewal of licences
PART IX
Licensing (regs 48-52)
(1) No licence prescribed in Schedule No. 8 to the Act shall be issued except on
application to the proper officer on forms CE.100 and CE.100A with as many copies as the