CAP 50-03 Customs and Excise Duty Act - BURS

paragraph 15.
(3) Pallets temporarily imported under item 490.35 by a pallet operator, either laden or for loading
with cargo for export, shall, on application by the operator, be admitted without production of customs
and excise documents either at importation or at re-exportation and without the furnishing of security.
(4) The pallet operator shall keep records of pallets temporarily admitted under item 490.35 and
shall supply, on request, detailed information regarding the movement of each pallet granted
temporary admission, including the dates and places of entry into and exit from Botswana.
(5) Non-returnable pallets of insubstantial value shall be regarded as packaging for the imported
goods in terms of General Note VI to Schedule No. 1 to the Act.
FIFTH SCHEDULE
SPECIFIC DRAWBACKS AND REFUNDS OF FISCAL AND
CUSTOMS DUTIES
Copyright Government of Botswana
(Schedule No. 5 to the Act)
PART 1
SPECIFIC DRAWBACKS OF FISCAL AND CUSTOMS DUTIES
1. Any person desirous of claiming a drawback of duty under any item of Part 1 of Schedule No. 5
to the Act in respect of any goods specified in such item, shall make application to the Director
through the proper officer on a form approved by the Director for registration to entitle him to such
drawback and for registration of the premises where such goods will be used.
2. Regulations 62(2), (3), (8) and (9) and 63 shall mutatis mutandis apply in respect of any
drawback claimed under any item in Part 1 of Schedule No. 5 to the Act and for that purpose any
reference to Schedule No. 3, 4 or 6 to the Act shall be deemed to include a reference to Part 1 of
Schedule No. 5 to the Act and any reference to a rebate of duty shall be deemed to be a reference to
a drawback of duty.
3. The Director may require any applicant for registration under paragraph 1 of this Schedule to
provide for a separate store, vessel, tank, yard or other place, in respect of which regulation 64(1) and
(2) shall mutatis mutandis apply, for the storage of goods specified in any item of Part 1 of Schedule
No. 5 to the Act in respect of which registration is sought under paragraph 1.
4. Every registrant shall keep a stock record which shall be in a form approved by the Director and
shall show such particulars as the Director may require in each case. Such particulars shall be
entered daily.
5. The Director may require any registrant to keep such working records as he may decide in the
case of the conversion of the goods specified in any item of Part 1 of Schedule No. 5 to the Act into
the goods which are to be exported and such other particulars as he may decide or to keep such
samples, invoices or other documents as he may decide.
6. Every applicant shall submit to the proper officer with his application for registration in terms of
paragraph 1 a statement indicating the methods he proposes to follow for the purposes of proving that
any imported materials specified in any item of Part 1 of Schedule No. 5 to the Act in respect of which
registration is sought have been used in the manufacture of the products specified in such item and
that he is entitled to a drawback in respect of the duty on such materials.
7. Every registrant shall notify the proper officer immediately, or in advance, of any change or
contemplated change in the registered name under which he trades, the address of his registered
premises, the nature of the materials obtained by him under Part 1 of Schedule No. 5 to the Act and
the nature of the goods manufactured therefrom or the method by which it is his intention to prove his