CAP 50-03 Customs and Excise Duty Act - BURS

to be goods used in accordance with the said provisions.
67. Transfer of goods
(1) A registrant may transfer any goods entered under any item referred to in regulation
62(1) to any other registrant who is registered under the same item or to the same or any
other registrant who is registered under any other item in which the same goods are
specified if the extent of the rebate under such items at the time of such transfer is the same,
provided such goods were acquired as a result of an unconditional sale and are owned by
the first-mentioned registrant at the time of such transfer and an application in the form
CE.62 for such transfer is submitted to and except with the permission of the Director,
approved by the proper officer prior to such transfer.
(2) If the extent of the rebate under such items is not the same the Director may require
the application on form CE.62 to be accompanied by a statement of the circumstances in
which the transferor desires to transfer the goods in question.
(3) If such application is granted any difference in duty payable as a result of such
transfer shall be paid to the proper officer by the transferor before such transfer but no
person shall be entitled to a refund of duty arising out of any such transfer.
(4) Notwithstanding subregulations (1), (2) and (3), the Director may, in circumstances
which he considers to be exceptional, permit a registrant to transfer goods which are not
owned by him under the provisions of the said regulation.
(5) The transfer of any goods transferred in terms of subregulations (1), (2) and (3) shall
remain liable for the duty on such goods until they have been delivered to the transferee,
whereupon regulation 66 shall mutatis mutandis apply to such transferee as if he had
entered such goods.
68. Stock records and working cards
(1) Every registrant shall keep a stock record which shall be in a form approved by the
Director and which shall show full particulars of all goods entered by him or in respect of
which he has completed a declaration in terms of regulations 62(4), (5) and (6) or which he
received from another registrant in terms of regulation 67(1), (2) and (3) as well as of the use
or disposal of such goods.
(2) The stock record shall be kept in such a manner that the said goods can readily be
accounted for to the satisfaction of the proper officer.
(3) The said stock record (which shall be known as a rebate stock record) shall contain
the following particulars which shall be entered daily in such record-
(a) RECEIPTS:
Registrant's shipment or reference number.
Number and date of bill of entry or transfer form.
Name of ship or name and address of transferor or manufacturer.
Date received.
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