CAP 50-03 Customs and Excise Duty Act - BURS

11.
supply or sales, disposals or uses, declarations (including ,blanket declarations which
shall be kept in alphabetical order), the returns and such other books and documents
relating to such purchases, supply or sales, disposals or uses, as the Director may
require, for a period of two years from the date of such purchases, supply or sales,
disposals or uses and have them available at all reasonable times for inspection by the
proper officer.
(b) Any user who-
(i) obtains rebated fuel; or
(ii) obtains rebated fuel as well as distillate fuel or residual fuel oil on which the full
duty has been paid,
shall keep safely all invoices and receipts, a record of use in the form approved by the
Director and such other books and documents as the Director may require, for a period
of two years from the date of use and have them available at all reasonable times for
inspection by the proper officer.
(XV) Copies of section 84(5) to (14) of the Act, the relevant rebate items and these Regulations
shall be displayed prominently in the office of the supplier or reseller of rebated fuel.
Item 411.00
(1) Admission under rebate of duty of any goods provided for in item 411.00 shall, where
applicable, be subject to a written declaration being furnished by the importer on or attached to the bill
of entry in respect of such goods that it will be used only for the purposes specified and shall not be
used or disposed of for any other purpose without the permission of the Director.
(2) Admission of any goods as aforesaid shall further be subject to such conditions as the Director
may impose including compliance with the regulations in Part IV hereof.
12.
Item 412.00
(1) In respect of goods entered in terms of item 412.01 the relative bill of entry shall contain a
declaration or be accompanied by a declaration, signed by the head of a Government department
that-
(a)
(b)
the goods in question are imported solely for experimental purposes;
the importer has been authorized to conduct such experiments, which shall be specified;
(c) such experiments are in the public interest and will be carried out under the control or
supervision of the aforesaid department, and
the relative bill of entry shall also contain a declaration, or be accompanied by a declaration by the
importer that the goods so admitted under rebate will be used solely for experimental purposes, as
well as an undertaking in writing by him that, if the goods or any portion thereof are sold, used or
disposed of for any other purpose, the duty due thereon will be paid forthwith to the proper officer.
(2) Admission of any goods under item 412.03 shall be subject to a written statement of the
circumstances and particulars of the bequest and that the goods are for the importer's own use and
not for sale, being furnished by the importer on or attached to the relative bill of entry, and to
production to the proper officer of such evidence relating to such bequests as the proper officer may
require.
(3) Subparagraph (2) shall mutatis mutandis apply in respect of any goods entered under item
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