CAP 50-03 Customs and Excise Duty Act - BURS

9.
Item 305.02
Paragraph 7(10) of the Sixth Schedule hereto shall mutatis mutandis apply in respect of petrol
entered in terms of this item for mixing with locally manufactured ethyl alcohol.
10.
11.
12.
13.
14.
1.
Item 311.19
Manufacturers registered in terms of this item shall maintain the following-
(1)
(2)
records giving details of the process of conversion of the raw materials into manufactured
articles (clothing, shirts, etc.) in such a manner that the use to which each consignment of
goods entered under rebate of duty has been put can readily be established; and
cutting order, sales invoices and sample books which shall be available at all reasonable
times for inspection by the proper officer, the said cutting orders (which shall have a sample
snippet of the material affixed thereto) to reflect inter alia the number and date of the bill of
entry, the total number of metres entered, the rating (i.e. the number of metres required in
the manufacture of each garment or unit) and the number of garments intended to be
manufactured and the number actually manufactured.
Item 311.20
Paragraph 10 shall apply to registrants under this item.
Item 311.21
Paragraph 10 shall apply to registrants under this item.
Item 311.22
Paragraph 10 shall apply to registrants under this item.
Item 311.25
Paragraph 10 shall apply to registrants under this item.
FOURTH SCHEDULE
GENERAL REBATES OF FISCAL AND CUSTOMS DUTIES
Copyright Government of Botswana
(Schedule No. 4 to the Act)
PART I
In addition to any other relative regulation, the undermentioned regulations shall apply in respect
of the goods specified in the following items of Schedule No. 4 to the Act.
2.
Item 401.00
(1) Goods entered under this item shall not be returned by the State body concerned to the
supplier of such goods in the common customs area without the permission of the Director or
payment of the duty thereon to the proper officer and the supplier of such goods shall not accept any
goods so returned to him until such permission has been obtained or such duty paid or otherwise until
he obtains such permission or pays such duty.
(2) Goods entered under this item may not be sold or disposed of in a new or unused condition by
the State body concerned so as to come into the possession of or use by any person not legally