CAP 50-03 Customs and Excise Duty Act - BURS

entitle to obtain the same under rebate of duty without collection of the duty on such goods from the
purchaser. Such duty may be retained by the department, administration or government mentioned in
item 401.05 of Schedule No. 4 to the Act but the armed forces mentioned in item 401.30 of the said
Schedule shall pay such duty to the proper officer.
(3) Goods entered under this item may be sold or disposed of in a used condition by the State
body concerned and the selling price shall be regarded as including the duty on such goods and such
duty shall be retained by such body or paid to the Director as prescribed in subparagraph (2).
(4) For the purposes of subparagraph (3) the duty included in the selling price shall be deemed to
be as follows-
(a)
(b)
goods which are free of duty-no duty included in selling price;
goods (not being motor cars) liable to an ad valorem rate of duty-duty at the appropriate
rate;
(c) goods (not being motor cars) liable to specific rate of duty-one-tenth of the selling price;
(d)
goods (not being motor cars) liable to an ad valorem and a specific rate of duty or to an ad
valorem or a specific rate of duty-duty at the appropriate rate or one-tenth of the selling
price, whichever amount of duty is greater; and
(e) motor-cars classified under Tariff Heading No. 87.02.10-one-tenth of the selling price or the
full duty rebated on first entry less 10 per cent of such duty for each completed period of
use of six months, whichever amount of duty is the greater, with a maximum, in the case of
any such motor-car which is sold or disposed of in terms of a subsidised scheme, of an
amount calculated according to the formula-
where-
Copyright Government of Botswana
A X (B - C)
__________
"A" represents the full duty rebated on first entry;
B
"B" represents the official life kilometres determined by the State body concerned in
respect of such motor car;
"C" represents the kilometres covered up to and including the date of sale or disposal.
(5) Paragraph 2(2) of this schedule shall not apply in respect of medicaments and drugs entered
under the provisions of this item and supplied by the State body concerned to patients directly or
indirectly through any body not being a commercial concern.
(6) The provisions of item 401.00 shall not be construed to debar from entry thereunder any goods
which are to be supplied to any other person by the State body concerned, for further processing or
incorporation into any article manufactured for such State body by such person in terms of a contract
which provides that such goods so entered shall be supplied at its own expense by such State body,
provided the goods so entered remain the property of such State body at all times.
(7) The Director may permit entry under this item of any machine or other equipment which is
intended for supply to or installation in the premises of any State body mentioned in this item for use
by such body on a rental basis, but on return of such machine or equipment to the supplier or on
removal thereof from the premises of such body, duty thereon shall be calculated on a basis decided