CAP 50-03 Customs and Excise Duty Act - BURS

duty due thereon will forthwith be paid to the proper officer.
(2) The secretary or official referred to in subparagraph (1) shall keep a register, in a form
approved by the proper officer, showing receipts and disposals of fabrics, appointments and insignia
on which duty has been rebated. Such register shall be open to inspection by the proper officer at all
reasonable times.
(3) In the case of fabrics the register shall also show the quantities received, the number of
uniforms made therefrom and the manner of disposal of such uniforms.
(4) If fabrics entered under this item are sold or disposed of, before being made up into uniforms,
by the association which so entered them, the duty thereon shall be paid to the proper officer.
(5) Paragraph 2(1) and (2) of this Schedule insofar as they relate to the return, sale or disposal of
goods in a new or unused condition shall mutatis mutandis apply to any goods entered under item
405.02 but any duty payable or to be collected in respect of such goods in terms of the said
regulations shall in each case be paid to the proper officer.
(6) Any body or person entering any goods under the said item shall produce to the proper officer
at the time of entry, such evidence of the licence mentioned in the said item as the proper officer may
require and the relative bill of entry shall contain or be accompanied by a declaration that the goods in
question will be used solely for such public radio or television service and an undertaking that the duty
due will be paid to the proper officer on return, sale or disposal of such goods in a new or unused
condition in terms of the regulations.
(7) The Director may permit slides (including film slides) entered for educational purposes and
slides (including film slides) approved by him for instruction in industry to be entered under item
405.03 on such conditions as he may impose.
(8) Paragraph 2(1) to (4) of this Schedule shall mutatis mutandis apply in respect of any goods
entered under item 405.03 which are returned to the supplier thereof in the common customs area or
within two years of the date on which such entry was made are sold or disposed of by the member,
body or other person entitled to the rebate in question and any duty payable under the provisions of
the said regulations shall be paid to the proper officer.
(9) Admission under rebate of duty of any goods specified in item 405.04 shall be subject to-
(a)
(b)
(c)
a certificate by the secretary or other person in charge of the said organization, on or
attached to the bill of entry, that such goods are intended solely for use by the blind for the
manufacture of goods for sale;
a written undertaking by the secretary or other person, on or attached to the relative bill of
entry, that if such goods are used for any purpose other than that specified in paragraph (a),
or are sold or otherwise disposed of, the rebated duty will forthwith be paid to the proper
officer; and
the keeping of a stock book by the said secretary or other person showing receipts and
disposals of all goods entered under rebate of duty. The stock book and all machines,
implements and unused materials entered under rebate of duty shall, at all reasonable
times, be available for inspection by the proper officer.
(10) Goods entered under item 405.05 (II) shall not be returned to the supplier thereof in the
common customs area or transferred to any other person or sold or disposed of without the
permission of the Director. Paragraph 3(4) of this Schedule shall mutatis mutandis apply in respect of
any such goods returned to the supplier in the common customs area or transferred to any other
person or sold or disposed of with the permission of the Director.
Copyright Government of Botswana