CAP 50-03 Customs and Excise Duty Act - BURS

6.
Item 406.00
(1) Admission of any goods under this item shall be subject to such written declarations as the
Director may require to be furnished by the representative who claims the rebate or by the Head of
the Mission to which he is attached and to such other conditions as the Director may impose.
(2) Return to the supplier in the common customs area or sale or disposal of any goods (excluding
motor cars) obtained under the rebate of duty by any person under this item shall be subject to
payment to the proper officer in each case of duty on such goods calculated on the basis of
paragraph 2(1) to (4) of this Schedule if such goods are so returned, sold or disposed of within two
years of the date of entry under this item.
(3) Duty calculated as follows shall be payable to the proper officer, after the permission of the
Director has been obtained, in respect of any motor vehicle which has been obtained under rebate of
duty under item 406.00 and is sold or disposed of within two years of the date of entry under rebate of
duty, by the person who obtained such motor vehicle under rebate of duty-
7.
(a)
(b)
(c)
(d)
(e)
in use for less than one month the full duty rebated
in use for one month or more, but
less than six months
in use for six months or more, but
less than 12 months
in use for 12 months or more, but
not more than 24 months
in use for more than 24 months no duty payable.
Item 407.00
Copyright Government of Botswana
87 1/2 per cent of the full duty rebated
75 per cent of the full duty rebated
70 per cent of the full duty rebated
(1) In order to qualify for the rebate of duty in terms of item 407.01 the goods shall-
(a)
(b)
be in quantities which the proper officer deems reasonable; and
at the time of importation, be the personal property of the passenger and be intended for his
own use and not for sale, gift or exchange.
(2) In respect of any motor vehicle entered under item 407.04 the importer shall at the time of entry
furnish the proper officer with the following-
(a)
(b)
such documentary evidence as the proper officer may require to prove that the importer has
permanently changed his residence to Botswana; and
a declaration in the form CE.101 specified in the Second Schedule setting forth the
circumstances and particulars in connection with the importation of such vehicle and
incorporating an undertaking in respect of the disposal of the vehicle required by the item.
(3) The provisions of paragraph 6(3) shall mutatis mutandis apply in respect of any motor vehicle
entered under item 407.04 or 407.05.
(4) In respect of any goods entered under item 407.06 the rebate of duty shall be subject to the
following conditions-