CAP 50-03 Customs and Excise Duty Act - BURS

8.
(a)
(b)
(c)
(d)
a declaration in the form CE.101 specified in the Second Schedule, signed by the head of
the family, together with an inventory of all the goods being imported, shall be furnished to
the proper officer at the time of entry;
in the case of used household furniture, other household effects and other removable
articles, such goods shall have been owned and used by the importer or members of his
family prior to despatch;
in the case of new household furniture, other household effects and other removable
articles, such goods shall have been owned by the importer or members of his family prior
to despatch;
the household furniture, other household effects and other removable articles will continue
to be owned and used by the importer or the members of his family for a period of at least
six months as from the date of entry thereof.
Item 408.00
(1) Motor vehicles with automatic transmission without any further adaptations do not qualify for
admission under rebate of duty in terms of item 408.02.
(2) Admission of motor vehicles under rebate of duty in terms of item 408.02 is, in each case,
subject to the production of a certificate issued by the Chief Medical Officer to the effect that the
relevant person has been issued with a qualified driver's licence and that the person is disabled to
such an extent that he is physically incapable of driving an ordinary unadapted vehicle.
(3) Written application supported by full particulars of the adaptations to the vehicle shall be
submitted to the Director for approval.
(4) Paragraph 6(3) of this Schedule shall mutatis mutandis apply in respect of any motor vehicle
entered under item 408.02.
(5) Admission of furniture under rebate of duty in terms of item 408.02 is, in each case, subject to
acceptable evidence that such furniture has been specially manufactured or adapted for use for a
permanently physically disabled person.
9.
Item 409.00
(1) In respect of goods entered in terms of item 409.01 the importer shall at the time of entry of the
goods upon re-importation attach to the relative bill of entry a statement indicating-
(a)
the reasons why the goods are being returned;
(b) whether any change in the ownership of the goods has taken place;
(c) whether the goods have been subjected to any process of manufacture or manipulation
since their exportation from the common customs area and, if so, to what extent;
(d) whether the goods were manufactured in a customs and excise warehouse and exported in
bond ex such warehouse;
(e) whether at the time of export, or at any other time, any refund, rebate, drawback or
remission of fiscal customs or excise duty was granted in respect of such goods or any
materials from which such goods were manufactured;
(f) the number and date of the bill of entry relating to the export of such goods and the place
where such entry was made; and
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