CAP 50-03 Customs and Excise Duty Act - BURS

60. Method of determining value
The Director shall on request advise the importer in writing of the method used in
determining the customs value of his goods, provided such request is received within 30
days from the date of such determination.
61. Additions to price
The Director shall in determining the value for duty purposes of any imported goods make
no additions, except those specified in section 77(1) of the Act, to the price actually paid or
payable for such goods.
62. General provisions
PART XI
Rebates, Refunds and Drawbacks of Duty (regs 62-69)
(1) Any person desirous of obtaining any goods under the provisions of any item of
Schedule No. 3 to the Act or of such items of Schedule No. 4, 6 or 7 to the Act as may be
indicated in the Regulations in the Fourth, Sixth or Seventh Schedule hereto, shall apply to
the Director on forms CE.100 and CE.100A for registration to obtain such goods and for
registration of the premises where such goods will be used or stored.
(2) The Director may refuse to register any person in terms of subregulation (1) if, in his
opinion, such person should not be permitted to use materials obtained under the provisions
of section 84 of the Act or the premises on which such materials are to be used are so
situated or such materials are to be used in such circumstances that such arrangements as
the Director considers necessary to provide for official supervision or for adequate control
are not practicable or if the number of operatives employed or the number of machines used
or the quantity of such materials used or the quantity of goods produced from such materials
by such person is less than such minimum number or quantity of operatives, machines,
materials or goods as the Director may, subject to section 84(2)(c) in each case decide.
(3) An applicant shall only be registered to obtain goods specified in such stated items of
Schedule No. 3, 4, 6 or 7 to the Act as the Director may approve and upon registration the
registrant in question shall be permitted to obtain and use such goods, subject to the
provisions of the Act and these Regulations, for the purposes specified in the said items of
Schedule No. 3, 4, 6 or 7 to the Act in which such goods are specified.
(4) Any registrant shall on entry of any goods referred to in subregulation (1) declare on
the relative bill of entry that he is registered to obtain such goods under the items stated in
such entry and that such goods will be used by him solely in accordance with the provisions
of such items.
(5) If such goods are not acquired as a result of an unconditional sale and are not the
property of such registrant, the owner shall declare on the relative bill of entry that the said
goods are for transfer to the said registrant who shall also furnish the declaration referred to
in this regulation.
(6) Any goods declared on a bill of entry in respect of which any registrant is required to
declare that such goods will be used by him under rebate of duty shall, for the purposes of
the Act and these Regulations, be deemed to have been entered by such registrant, and
acceptance of such bill of entry is subject to the conditions determined by the Director in
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