CAP 50-03 Customs and Excise Duty Act - BURS

ear axle; and
interior instruments and controls (for example, revolution counter, speed
control);
(ii) additional to standard equipment:
cigar lighter;
heating or air conditioning equipment;
plastic roof covering;
exterior rear-view mirror;
fog lamp;
radio and other sound receiving and reproduction apparatus;
exterior body trim (for example, additional chrome);
wheel trim;
roof rack;
mud flap; and
sunroof.
(12) (a) No refund of duty shall be paid under item 609.22.10 except to the manufacturer of
such goods.
(b) A manufacturer who desires to avail himself of the concession provided for in item
609.22.10 shall advise the proper officer in advance of detailed particulars of the class
or kind of goods it is intended to withdraw from the market and of the steps he intends
taking to keep such goods intact and entirely separate from any other goods or
materials in his customs and excise manufacturing warehouse, which steps shall be
approved by the proper officer before such goods are returned.
(c) Any goods returned under item 609.22.10 shall be kept intact and entirely separate
from any other goods or materials until they have been examined and identified by the
proper officer. Such goods shall then be unpacked and transferred to and mixed with
stocks of materials for processing, under official supervision.
(d)
If any goods returned under item 609.22.10 bear any stamp labels in terms of any item
of Part 2 of Schedule No. 1 to the Act, such manufacturer shall destroy such stamp
labels to the satisfaction of the proper officer under official supervision.
(e) The onus shall be on the manufacturer of any goods returned under item 609.22.10 to
produce evidence to the satisfaction of the Director of the duty paid on the goods so
returned and if such evidence cannot be produced the Director may determine an
amount which shall be deemed to be the duty paid on such goods for the purposes of
the said item.
(f) Charges at the prescribed rate shall be paid by the manufacturer in question for the
special attendance of the proper officer in terms of sub-subparagraphs (c) and (d)
above.
(13) Paragraphs 6(3), 8(1), (2) and (3) of the Fourth Schedule shall mutatis mutandis apply in
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