CAP 50-03 Customs and Excise Duty Act - BURS

412.04.
(4) Any offer to abandon any goods to the department or application to destroy any goods under
item 412.07 shall be subject to the following conditions-
(a)
(b)
(c)
(d)
(e)
it shall be made in writing by or on behalf of the owner of the goods and shall indemnify the
department against any claim by any other person;
it shall be unconditional;
it shall state the full identifying particulars and description of the goods in question;
it shall state the reason for abandonment or the reason why destruction and not
abandonment is requested;
it shall furnish full particulars of the place of entry and the number and date of the
warehousing or other bill of entry in respect of the goods in question;
(f) it shall be accompanied by the invoices and other documents relating to the importation of
such goods;
(g)
(h)
the owner shall be responsible for the cost of storage in and removal to the State
Warehouse or any place of security indicated by the Director as well as for any other
expenses including the cost of destruction, if any:
Provided that removal need not be insisted upon; and
if destruction is authorized by the Director the goods shall be destroyed under the
supervision of the proper officer.
(5) For the purpose of item 412.07 goods in respect of which security of the duty due has been
furnished to the department are to be taken to be still under the control of the department.
(6) Any loss in respect of which a rebate of duty is claimed under item 412.08 shall be proved to
the satisfaction of the Director.
(7) Any application for a rebate of duty under item 412.08 shall be submitted to the proper officer
on a form approved by the Director and shall be accompanied by such documents as the Director
may specify.
(8) Subparagraph (7) shall mutatis mutandis apply to any application for a rebate of duty under
item 412.11. Such application shall be in the form CE.110.
(9) Paragraph 6(3) shall mutatis mutandis apply in respect of any motor vehicle entered under item
412.11.
(10) Paragraph 6(3) shall mutatis mutandis apply in respect of any motor vehicle entered under
item 412.12.
13.
Item 460.00
PART II
TEMPORARY REBATES OF FISCAL AND CUSTOMS DUTIES
(1) Goods cleared in terms of item 460.23 may not without the permission of the Director and
payment of the full duty thereon to the proper officer be returned to the supplier of such goods in the
common customs area and the supplier of such goods in the common customs area shall not accept
any such goods returned to him before such permission has been obtained and such duty is paid by
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