CAP 50-03 Customs and Excise Duty Act - BURS

(g)
the place where duty was paid on the goods upon their first importation into the common
customs area and of the number and date of the bill of entry on which such duty was
brought to account, but in the case of goods which are personal and private property and
not merchandise, or which have been exported and returned by post, the proper officer may
accept any other evidence to his satisfaction that the goods were previously imported and
that duty was paid thereon.
(2) The importer or person claiming the rebate shall, if required to do so by the proper officer,
submit to him all documents and correspondence relating to the export and subsequent return of the
goods.
(3) The Director may exempt any class or kind of goods not being merchandise for trade purposes
from the requirement of entry upon re-importation provided the proper officer is satisfied that such
goods satisfy the requirements of entry under item 409.01, and he may permit the registration of any
goods with the proper officer, prior to export of such goods, for the purpose of subsequent
re-importation thereof under item 409.01.
(4) The Director may refuse to accept entry under item 409.01 if, in his opinion, such
re-importation will constitute an attempt at evasion of duty or he may accept such entry on such
conditions as he may impose and payment of the difference in duty on such goods at the time of
exportation and at the time of re-importation.
(5) Subparagraphs (1) to (4) shall mutatis mutandis apply to any goods entered under item 409.02.
(6) A statement of the particulars of original importation into or manufacture in the common
customs area and payment of any duty due at that time and of the export of any goods entered under
item 409.03 shall be attached to any entry under the said item.
10.
(7) Subparagraphs (1) to (4) shall mutatis mutandis apply to any goods entered under item 409.04.
Item 410.00
(1) The admission of seed potatoes under item 410.02 shall be subject to a certificate, issued by
an officer of the Ministry of Agriculture duly appointed for the purpose, that such seed potatoes satisfy
the conditions and purpose of the permit mentioned in item 410.02 in relation to seed potatoes.
(2) The admission under rebate of duty of any goods specified against any tariff heading under
item 410.02 shall be subject to a declaration by the importer or owner on or attached to any bill of
entry in respect of such goods that it will not be used or disposed of for any purpose not specified in
the said item in relation to such goods without the permission of the Director.
(3) The provisions of item 410.03 (tariff heading 22.03) shall not apply unless the beer entered
under such item is mixed with beer manufactured in the common customs area in a licensed customs
and excise manufacturing warehouse in terms of Part IV of the Act.
(4) Admission under rebate of duty of any goods specified against tariff headings 34.02 and 38.06
under item 410.03 shall be subject to a declaration by the importer or owner on or attached to the bill
of entry in question that such goods will not be used or disposed of for any purpose not specified
against the said tariff headings without the permission of the Director.
(5) Admission under rebate of duty of any goods specified against tariff heading 44.21 under item
410.03 shall be subject to a declaration by the importer/owner on or attached to the bill of entry in
question that such goods will not be used or disposed of for any purpose not specified against the
said tariff heading without the permission of the Director.
(6) Admission under rebate of duty of any goods specified in subparagraph (1) of item 410.03 shall
be subject to regulations 62 to 68(7).
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