CAP 50-03 Customs and Excise Duty Act - BURS

of item 602.01 to the representative in question (excluding any duty rebated in terms of item 609.17).
4.
Item 603.00
(1) Regulation 24 shall mutatis mutandis apply in respect of any goods specified in and entered
under item 603.01 or any such goods in respect of which a refund of duty is claimed under item
603.01.
(2) Any refund of duty in terms of item 603.01 in respect of any goods exported shall be limited to
the duty actually paid in respect of such goods.
(3) Any person claiming any refund of duty in terms of item 603.01 in respect of any goods
exported, shall produce evidence to the satisfaction of the Director of the duty actually paid or such
goods and if no such evidence can be produced, the Director may determine the amount of duty to be
refunded in respect of such goods.
(4) The Director may exempt any goods liable to an excise stamp duty under Part 2 of Schedule
No. 1 to the Act from the requirement of being stamped if such goods are intended for export
(including supply as stores for foreign-going aircraft) subject to such conditions as he may impose.
Such goods shall not be permitted to enter home consumption without being stamped and on export
of such unstamped goods any reference to a rebate or refund of duty in item 603.01 in respect of
such goods shall be construed to exclude any reference to any stamp duty thereon.
5.
Item 604.00
(1) Any person entitled to a rebate of duty under item 604.00 shall furnish to the proper officer on
demand full particulars of the receipt, nature and use of any goods obtained under the provisions of
the said item.
(2) Use or supply of any goods specified in item 604.00 by or to any person under rebate of duty
shall be subject to such conditions, declaration, undertakings or returns as the Director may decide.
(3) The Director may permit any wine-growers' co-operative agricultural society to remove from the
customs and excise warehouse (including any special warehouse) of such society, on one bill of
entry, such quantities of the goods specified in items 604.03 and 604.04 as he may decide, to any
room or place approved by him for supply to persons entitled to rebate of duty under the said items on
such conditions as he may decide.
(4) No wine-growers' co-operative agricultural society or holder of a wine farmers' licence or
producer of any goods specified in item 604.00 shall supply such goods to any person not entitled to
obtain such goods under rebate of duty or in excess of the quantity specified in the said item unless
the duty thereon has been paid and no person shall accept any such goods to which he is not entitled
from any such society, holder or producer, unless the duty thereon has been paid with the permission
of the proper officer.
(5) No person who is entitled to obtain or use any goods under rebate of duty under item 601.00
shall sell or dispose of any such goods to any other person, whether or not the latter person is entitled
to a rebate of duty under the said item and no person shall accept any such goods so obtained under
rebate of duty if he is not entitled thereto under the Act and these Regulations.
6.
Item 605.00
The provisions in the Fifth Schedule hereto shall mutatis mutandis apply to any refund of duty
under item 605.00 and for that purpose any reference to Schedule No. 5 to the Act shall be deemed
to be a reference to item 605.00.
7.
Item 606.00
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