CAP 50-03 Customs and Excise Duty Act - BURS

application for refund to the proper officer at the customs and excise office nearest the place from
where the goods are to be exported, and that the said goods shall not be exported until permission to
export has been granted by the proper officer.
22. No person shall be granted the refund of duty for which provision has been made in item
522.04 unless such person has complied with the conditions of the said item and-
(a)
(b)
the return of the goods to the sender has taken place under the supervision of a customs
and excise officer or post office official and proof of payment of duty on importation has
been furnished to the satisfaction of that officer or official;
the application for refund is in a form approved by the Director and is supported by a
certificate signed by the customs and excise officer or post office official concerned to the
effect that the requirements of subparagraph (a) have been met.
PART 3
REGULATIONS REGARDING THE MISCELLANEOUS REFUNDS
OF FISCAL AND CUSTOMS DUTIES
Copyright Government of Botswana
(Part 3 of Schedule No. 5 to the Act)
23. Any refund of duty under item 531.00 shall be subject to the following conditions-
(1) The importer shall report the circumstances in which any goods are destroyed to the proper
officer immediately and shall immediately take steps to prevent further loss.
(2) The importer shall arrange with the proper officer for an examination under official supervision
of the consignment involved in such loss to establish the nature and the quantity of the goods
destroyed and such loss shall be certified by the proper officer.
(3) An application for refund of duty shall be made in writing to the proper officer by the importer of
the goods, on a form approved by the Director, stating the circumstances in which the goods in
question were destroyed.
(4) Such application shall be supported by the record of the examination mentioned in
subparagraph (2), certified by the proper officer, and the supplier's invoices and other documents
relating to such goods.
24. Paragraph 12(4) and (5) of the Fourth Schedule shall mutatis mutandis apply in respect of any
refund of duty claimed under item 532.00.
25. Any person who has purchased kerosene (paraffin), distillate fuels (for example, gas oil or
diesel oil) or residual fuel oil (furnace oil) at a price inclusive of the full duty and has used such oil for
purposes other than road transport, not being public passenger bus transport services or road
transport for agricultural purposes (including forestry), may apply for a refund of the duty to the extent
specified in item 533.00, subject to the conditions that such application is made on the prescribed
form (form CE.66) and is received by the department within one month of the date of purchase of the
said oil (provided that the Director may, in such circumstances as he may consider exceptional,
consider any such application after expiration of such period) and is supported by the receipted
account or cash sale invoice, as the case may be, and by a declaration in the following form-
"I, ............................................. hereby declare that the total quantity of ...........................
litres of oil shown on the attached invoice has been used by me for the purpose of
.................
Date ............................................... Signature ...................................".