CAP 50-03 Customs and Excise Duty Act - BURS

him.
(2) Goods cleared in terms of item 460.23 shall not be used or retained for use by the person for
whom they were so cleared, in a new or unused condition for any purpose other than as provided for
in the item and shall not be transferred or sold or disposed of by him to any other person without the
permission of the Director and before the full duty due thereon has been paid to the proper officer.
(3) Goods cleared in terms of item 460.23 which, with the permission of the Director, are used or
retained for use by the person for whom they were so cleared for any purpose other than as provided
for in the item or transferred or sold or disposed of by him to any other person after a period of use in
terms of the provisions of the item by the person for whom they were so cleared, are subject to
payment of duty to the proper officer by the person for whom they were so cleared on the
undermentioned basis and such duty shall, for the purposes of calculation thereof, be deemed to be
included in any selling price-
14.
(a)
(b)
goods which are free of duty-no duty included in selling price;
goods (not being motor cars) liable to an ad valorem rate of duty-duty at the appropriate
rate;
(c) goods (not being motor cars) liable to a specific rate of duty-one-tenth of the selling price;
(d)
goods (not being motor cars) liable to an ad valorem and a specific rate of duty or to an ad
valorem or to a specific rate of duty-duty at the appropriate rate or one-tenth of the selling
price, whichever amount of duty is greater; and
(e) motor cars classified under tariff heading 87.02.10-one-tenth of the selling price or the full
duty rebated on the first entry under rebate less 10 per cent of such duty for each
completed period of six months, whichever amount of duty is greater.
Item 470.00
PART III
TEMPORARY IMPORTATION OF GOODS UNDER REBATE OF
FISCAL AND CUSTOMS DUTIES
(1) The temporary admission of any goods under the provisions of item 470.00 shall be subject in
each case to-
(a)
(b)
such procedure;
examination at time of importation and exportation;
(c) marking for the purpose of subsequent identification;
(d) method of entry on importation and exportation;
(e)
provision of security in the form of a cash deposit or bond furnished by a recognized bank or
insurance institution in an amount not exceeding the duty involved:
Provided that in respect of persons who regularly use the temporary admission
procedure general security may be accepted, or, where payment of any duty due can be
secured by other means, the requirement for security may be waived; and
(f) such other conditions,
as the Director may impose.
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