CAP 50-03 Customs and Excise Duty Act - BURS

(15) Manufactured Tobacco-Item 606.04.30-
The clearance of cigarette tobacco or pipe tobacco under rebate of duty under item 606.04.30
shall be subject to such conditions as the Director may impose in each case.
(16) Petrol and aviation spirit entered for use in the manufacture of petrol and aviation spirit by
mixing with spirits manufactured in Botswana-Item 606.05.10(1)-
Subparagraph (10) shall mutatis mutandis apply in respect of any mixing in terms of item
606.05.10(1).
(17) Petrol and aviation spirit entered for use in the manufacture of petrol and aviation spirit by
mixing with spirits manufactured in Botswana-Item 606.05.20(1)-
Subparagraph (10) shall mutatis mutandis apply in respect of any mixing in terms of item
606.05.20(1).
(18) Residual fuel oils entered for use in the manufacture of base oils for prepared lubricating
oils-Item 606.05.30-
The clearance of residual fuel oils under rebate of duty under item 606.05.30 shall be subject to
such conditions as the Director may impose in each case.
(19) Excisable goods in a customs, excise and sales duty warehouse, entered for use in the
manufacture by reprocessing of excisable goods of the same or another class or kind-Item 606.22.10-
The clearance of any goods under rebate of duty under item 606.22.10 shall be subject to such
conditions as the Director may impose in each case.
8.
Item 607.00
(1) (a) Regulations 62 to 68(7) (excluding regulation 67(1) to (4)) shall mutatis mutandis apply
in respect of any goods specified in and entered under item 607.04.05(1).
(b) Except with the special permission of the proper officer a quantity of fortified or
unfortified still wine of less than 1140 litres for any single conversion into vinegar by a
process of acetic fermentation shall not be entered under rebate of duty under item
607.04.05(1). Any wine entered under the said item shall, except with the special
permission of the proper officer, be denatured under official supervision on the
registered premises of the registrant by the addition of vinegar to such extent that the
acidity of the mixture shall be equivalent to at least one per cent by mass of acetic acid.
The registrant shall inform the proper officer of the date and time when any
manufacturing operation involving the wine in question is to take place.
(2) (a) No spirit entered under item 607.04.10(1) shall be methylated except by the licensee of
a customs and excise manufacturing warehouse approved for the manufacture of
spirits and in accordance with Part IV of the Act and the relative regulations.
(b) The methylation of spirits shall take place only in a room or place which has been
specially set aside in such manufacturing warehouse for that purpose and which has
been approved by the proper officer for such purpose.
(c) No methylation of spirits under item 607.04.10(1) shall take place except under official
supervision and the licensee who intends to methylate any spirits shall give the proper
officer such notice and particulars of such intended methylation as he may require.
(d) Only the following (and no other spirits) may be used for methylation: Unsweetened
and unflavoured spirits of such strength as will ensure that the methylated spirits shall
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