CAP 50-03 Customs and Excise Duty Act - BURS

(6) No application to destroy any goods in a customs, excise and sales duty warehouse under item
608.02 shall be considered by the Director unless such goods have no commercial value or unless he
is satisfied that the disposal of such goods will be detrimental to the applicant or the industry in
question.
(7) Paragraph 12(5) of the Fourth Schedule shall mutatis mutandis apply in respect of any offer to
abandon or application to destroy any goods under item 608.02.
(8) Paragraph 12(6) and (7) of the Fourth Schedule shall mutatis mutandis apply in respect of any
rebate of duty claimed under item 608.03.
(9) No licensee shall be entitled to a rebate of duty under the provisions of item 608.04 unless
such loss to which an application for rebate relates is proved to the satisfaction of the Director and
satisfactory evidence is submitted with such application that-
10.
(a)
(b)
all possible steps were taken to ensure that the containers and equipment including those
for the conveyance of goods in bond are in a good condition;
any loss in transit by road was immediately reported to the nearest proper officer and the
Botswana Police Force and that steps to repair the containers in question or to prevent
further loss were taken immediately;
(c) any loss in transit by rail was immediately reported to the nearest proper officer and the
Botswana Police Force; and
(d)
any loss in a licensed warehouse was immediately reported to the proper officer and if the
proper officer is not available such loss was reported without delay to the Botswana Police
and that steps to prevent further loss were immediately taken.
Item 609.00
(1) The granting of any rebate under item 609.04.05 shall be subject to such conditions as the
Director may impose in each case.
(2) Any rebate granted under item 609.04.20 shall be subject to a declaration by a responsible
official of the church in question that the wine supplied will be used in such church solely for religious
purposes being attached to the bill of entry or certificate by which clearance of such wine is effected
and to acknowledgement of receipt of such wine by such official within one month or within the further
period allowed by the Director of the date of such entry or certificate.
(3) (a) For the purposes of any rebate under item 609.04.30 rebate spirits shall mean spirits
which are distilled for maturation under item 606.04.05(3) and of any relative
regulations.
(b) A fair average sample of the distilled rebate spirits shall be taken direct from the
receiver and submitted to the Director for certification. Only the "middle run" of any
distillation shall be accepted for certification.
(c) Feints (first runnings and after runnings) of rebate spirits, distilling or re-distilling
operations may be added to approved wine for distillation or to the low wines for
re-distillation of rebate spirits and the former operation may be treated as a mixed
distillation.
(d) Any customs and excise manufacturing warehouse or any portion thereof for the
storage of rebate spirits for maturation shall be specially approved by the Director for
such purpose and such approved warehouse or portion thereof shall not be used for
any other purpose without the written consent of the Director.
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