CAP 50-03 Customs and Excise Duty Act - BURS

(3) No person may sell, remove or otherwise dispose of a still unless the approval of the
proper officer has been obtained.
(4) Whenever any still which has not been marked in accordance with subregulation (1) is
received by a still maker for the purpose of repair or otherwise, he shall immediately advise
the proper officer.
(5) No person shall obliterate or alter the prescribed markings on any still without the
authority of the proper officer or have in his possession or under his control any still without
such markings.
(6) Regulation 21 (21), (22) and (23) shall mutatis mutandis apply to stills manufactured
by a still maker and for that purpose any reference to a licensee of a customs and excise
manufacturing warehouse and to excisable goods shall be deemed to be a reference to a
still maker and stills respectively.
53. Foreign currency
Copyright Government of Botswana
PART X
Value (regs 53-61)
(1) When the value of or the prices paid or payable for any imported goods is expressed
in a foreign currency, it shall for the purpose of calculating the customs value thereof, be
converted into units of account at a rate determined by the Director to be current at the date
of shipment of the goods or, if a rate at that date cannot be determined, the latest rate
determined before that date shall be used.
(2) If there is no official rate for a particular currency the Director may determine a rate of
exchange.
(3) For the purposes of subregulations (1) and (2), the date of shipment of
non-containerized goods shall be the date of the bill of lading, air waybill, consignment note
or such other document as the Director may require.
(4) The date of shipment of containerized goods shall be the date on which the container
is taken on board ship as endorsed on the bill of lading or arrival notification or, if imported
otherwise than by sea, the date of the airwaybill, consignment note or such other document
as the Director may require.
54. Exemptions
The following classes or kinds of goods are exempted from the requirements of section
76(4) of the Act-
(a) goods not exceeding 1000 units of account in value;
(b) goods which are not liable to an ad valorem duty, or to an ad valorem duty in
addition to or as an alternative to any other duty;
(c) goods cleared under the provisions of paragraphs (i) to (iv) of the proviso to section
40(1) of the Act;
(d) goods entered under rebate of duty provided for in items 401.00 to 404.02,
404.03/30.02, 405.01, 405.02, 405.03/37.05 to 405.03/90.10, 405.04/II to