CAP 50-03 Customs and Excise Duty Act - BURS

(1) No excisable goods specified in item 606.00 for use in the manufacture of other excisable
goods shall be used in such manufacture except under sections 27, 35 and 72 of the Act and the
relative regulations.
(2) Except as specified herein, no excisable goods specified in item 606.00 for use in the
manufacture of other excisable goods so specified shall be removed under the provisions of the said
item from the customs and excise warehouse where such goods were manufactured or used for the
purpose of manufacture of such other excisable goods, without the permission of the proper officer.
(3) The use of any goods specified in item 606.00 in the manufacture of any other excisable goods
so specified shall be subject to such conditions as the Director may impose in each case and to the
keeping by the licensee in question of such records of any manufacturing operation as the Director
may decide.
(4) In addition to any other relative regulation, the provision under this item shall apply in respect of
the excisable goods specified in the items mentioned in such provisions.
(5) Unfortified still wine entered for use in the manufacture of fortified still wine-Item 606.04.05 (1)-
(a) Except with the permission of the proper officer, no fortification of unfortified wine in the
manufacture of fortified wine shall take place without official supervision and such notice
and particulars of any intended fortification operation as the proper officer may require shall
be given to him by the manufacturer of the fortified wine in question.
(b) The minimum quantity of unfortified wine which may be fortified in any one operation and in
any particular vessel shall be 1140 litres but the proper officer may permit a smaller quantity
to be so fortified in circumstances which he considers exceptional.
(c) Such returns as the Director considers necessary and in such form as he may decide shall
be rendered to the proper officer by the manufacturer of the fortified wine in question
immediately after completion of every fortification operation.
(6) Unfortified still wine entered for use in the manufacture of spirits-Item 606.04.05(3)-
(a) Unfortified wine acquired in terms of subparagraph (3) of item 606.04.05 shall be kept apart
from any other wine to the satisfaction of the proper officer.
(b) Unfortified wine, other than unfortified wine acquired as distilling wine, shall be removed to
the charger tanks only under the supervision of the proper officer and secured to his
satisfaction.
(c) Unfortified wine for the distillation of rebate spirits (as defined in paragraph 10(4) of this
Schedule) shall be stored in vessels specially set apart for such purpose. These vessels
shall be subject to approval by the proper officer for the purpose and shall be marked,
numbered and gauged to his satisfaction. All such vessels shall be kept clean and sweet
and reasonably free from such bacteria as may affect the quality of the wine after approval
thereof by the Director.
(d) All approved vessels containing wine for the distillation of rebate spirits shall be locked or
otherwise secured to the satisfaction of the proper officer.
(e) Every manufacturer shall keep on the premises where rebate spirits are distilled a register
in respect of each vessel approved in terms of subparagraph (c), showing the quantity in
litres as well as litres at 11 per cent alcohol by volume and the strength of the wine received
and removed and such register shall at all times be accessible to the proper officer and
ready for his inspection. At the end of each month a proper balance of such wine shall be
struck.
Copyright Government of Botswana