CAP 50-03 Customs and Excise Duty Act - BURS

y the Director and shall be paid forthwith to the proper officer.
(8) Entry of any goods under item 401.00 shall be subject to a certificate in the form CE.112 duly
approved by the Director being furnished by the State body concerned.
3.
Item 402.00
(1) In respect of goods entered in terms of item 402.00 the relative bill of entry shall be
accompanied by or contain a declaration, signed by the secretary of the local authority in question,
and countersigned by the chairman thereof, to the effect that such goods are to be used solely for the
purposes specified in the said item, and a written undertaking shall be furnished by such secretary
that, if any of such goods are used for any other purpose or are sold or otherwise disposed of by such
local authority so as to come into the possession of or to be used by any person not legally entitled to
obtain the same under rebate of duty, the proper officer will be advised in writing of such use, sale or
disposal, and that the duty due will immediately be paid to the proper officer by the local authority
concerned.
(2) The secretary or accounting officer of any local authority to which the provisions of
subparagraph (1) apply, shall keep a stock book showing separately the quantities of all goods
received under rebate of duty, the place at which such goods were entered under rebate and the
quantities issued for road construction or maintenance or for any other purpose, together with the
separate dates of receipt and issue. Such book shall at all reasonable times be open to inspection by
the proper officer.
(3) The said secretary or accounting officer shall at the end of each financial year render to the
proper officer at each place where the goods were entered under rebate of duty by or on behalf of the
local authority concerned a certificate in a form approved by the proper officer.
(4) If goods entered under this item are sold or disposed of in a new or unused condition by the
local authority which so entered them, the full duty thereon shall be paid to the proper officer and if
such goods are sold in a used condition duty thereon calculated on the basis of paragraph 2(4) of this
Schedule shall be paid to the proper officer.
4.
Item 404.00
(1) For the purposes of this item any reference to any approved public hospital shall be deemed to
be a reference to any hospital with bed facilities for the general public and any reference to any
approved educational institution shall be deemed to be a reference to any institution the main purpose
of which is education and which is approved by the Director.
(2) Subject to subparagraph (3), paragraphs 2(1), (2), (6) and (7) of this Schedule insofar as they
relate to the supply, return, sale or disposal of goods in a new or unused condition, shall mutatis
mutandis apply to any goods (except goods referred to in paragraph (III) of item 404.01) entered
under this item but any duty payable or to be collected in respect of such goods in terms of the said
paragraphs shall in each case be paid to the proper officer.
(3) Paragraphs 5(1) to (4) of this Schedule shall mutatis mutandis apply in respect of any goods
entered under paragraph (III) of item 404.02.
5.
Item 405.00
(1) In respect of goods entered in terms of item 405.01 the relative bill of entry shall be
accompanied by or contain a declaration, signed by the secretary or the official in charge of the
specified association to the effect that the fabrics are intended solely for the manufacture of uniforms
for the use of members of such association, or that the appointments and insignia are intended solely
for the use of such members and a written undertaking shall be furnished by such secretary or official
that, if any of the said fabrics, appointments or insignia are sold or otherwise used or disposed of, the
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