CAP 50-03 Customs and Excise Duty Act - BURS

(v) Spirits 95,0
Normal butyl alcohol or isobutyl alcohol 3,5
Benzine 1,5
Copyright Government of Botswana
100,0
Notwithstanding the above, in the case of non-coloured methylated spirits manufactured in
accordance with formula (i) or (iii) and required for hospital or laboratory purposes, the
pyridine bases may, with the special permission of the Director, be dispensed with. In such
cases the quantity of crude methyl alcohol, methanol, normal butyl alcohol or isobutyl
alcohol shall be increased to 6,0 per cent.
(h) Any crude methyl alcohol or methanol referred to in sub-subparagraph (g) above shall be of
a strength of not less than 91,4 per cent alcohol by volume, and all the other substances
referred to in the said sub-subparagraph shall conform to such specifications as the Director
may determine.
(i) Before a licensee carries out any process of methylation, the proper officer shall submit
samples of such substances prescribed in sub-subparagraph (g) above for use in the
methylation of spirits as may be specified by the Director to any chemical laboratory
designated by the Director, and, unless a certificate is received from such laboratory to the
effect that the substances are of the standards approved by the Director, they shall not be
permitted to be used for the purpose aforesaid. Such denaturants shall be kept in vessels
secured to the satisfaction of the proper officer.
(j) Every vessel in which a licensee stores, keeps or supplies non-coloured methylated spirits
or mineralized methylated spirits shall be labelled in such a manner as to show that the
methylated spirits are non-coloured or mineralized, as the case may be.
(k) A licensee shall keep stock accounts in a form approved by the Director in which he shall
enter daily, separately, the particulars of non-coloured and mineralized methylated spirits
manufactured by him and removed from stock, and such stock accounts shall at all times be
accessible to the proper officer and ready for his inspection.
(l) Invoices, consecutively numbered and in duplicate sets, shall be completed by every
licensee in respect of all disposals of methylated spirits, and the duplicates of such invoices
shall be made available to the proper officer on demand.
(m) In Botswana a licensee may supply mineralized methylated spirits only to a general trader
who holds a general trading licence issued under the Trade Act, or to a chemist who is
registered under the Medical, Dental and Pharmacy Act and who is licensed under the
Trade and Liquor Act, or to co-operative societies registered under the Co-operative
Societies Act and with the Director, and non-coloured methylated spirits only to a person
registered with the Director.
(n) The Director may, on application, authorize and register any person to obtain non-coloured
methylated spirits from a licensee or from a specially registered person, for use by the State
or other bodies mentioned in items 601.03.10(1) and (2) or in the manufacture of articles not
elsewhere prohibited, or for any other purpose approved by the Director. The authority shall
not be granted until the applicant has made a declaration on the application form as
prescribed by the Director, that he will use such non-coloured methylated spirits solely for