CHAPTER 50:01 - CUSTOMS AND EXCISE DUTY: …

1 Copyright Government of BotswanaCHAPTER 50:01 - CUSTOMS AND EXCISE DUTY: SUBSIDIARY LEGISLATIONINDEX TO SUBSIDIARY LEGISLATIONC ustoms and EXCISE Duty RegulationsImport and Export List NoticeCUSTOMS AND EXCISE DUTY REGULATIONS(under section 130)(28th March, 1974)ARRANGEMENT OF REGULATIONSPART IPreliminaryREGULATION 1. Citation 2. InterpretationPART IIAdministration, General Duties and Powers of Director and Officers, and Application of Act 3. Officers to perform temporary and additional duties 4. Officers required to undertake extra attendance 5. Production of authority by officerPART IIII mportation, Exportation and Transit of Goods 6.

2 Appointment of places of entry, authorized roads and routes, etc. 7. Landing of aircraft at places not appointed for that purpose 8. Report of arrival or departure of aircraft 9. Boarding and searching of aircraft 10. Aircraft stores 11. Landing of goods from aircraft: deposit of goods in transit shed 12. Delivery of goods from airports and railway goods depots 13. Exportation of goods 14. Importation or exportation of goods from and to African territories 15. Persons and their baggage entering or leaving the common CUSTOMS area 16.

3 Rent to be paid on goods in a State warehouse 17. Removal of goods in bondPART IVCustoms and EXCISE Warehouse: Storage and Manufacture of Goods in CUSTOMS and EXCISE Warehouses 18. Approval of CUSTOMS and EXCISE warehouses 19. Storage of goods in CUSTOMS and EXCISE warehouses 20. Transfer of ownership of dutiable goods in warehouse 21. Manufacture of goods in CUSTOMS and EXCISE warehouses 22. Clearance and removal of goods from CUSTOMS and EXCISE warehouses andCopyright Government of Botswanapayment of duty 23. Clearance and removal of goods from CUSTOMS and EXCISE warehouses for homeconsumption 24.

4 Clearance and removal of goods from CUSTOMS and EXCISE warehouses for export(including supply as stores to foreign-going aircraft) 25. Clearance of goods from CUSTOMS and EXCISE warehouses for removal in bond 26. Ascertaining the strength and quantity of spirits for duty purposes 27. Control of the use of spirits for certain purposes 28. Requirements in respect of stills 29. Spirits manufactured by agricultural distillers 30. Manufacture of spirits in CUSTOMS and EXCISE manufacturing warehouses 31. Manufacture of spirituous beverages in any CUSTOMS and EXCISE storagewarehouse and clearance of such beverages 32.

5 Manufacture of wine 33. Manufacture of beer 34. Manufacture of vinegar substitutes, etc. 35. Manufacture of tobacco 36. Manufacture of mineral oils 37. Manufacture of motor vehicles 38. Manufacture of sales duty goodsPART VClearance and Origin of Goods: Liability for and Payment of Duties 39. Entry of goods and time of entry 40. Requirements regarding invoices 41. Origin of goods 42. Importation of cigarettesPART VIAnti-Dumping Duties 43. Onus of proof 44. Currency conversionPART VIIA pplication of Agreements with other African Territories 45.

6 General 46. Transfer of goods between the partner statesPART VIIIA mendment of Duties 47. Amendment of dutiesPART IXLicensing 48. Issue and renewal of licences 49. Licensing of special CUSTOMS and EXCISE warehouses 50. Allocation of numbers to CUSTOMS and EXCISE warehouses 51. Issuing and renewal of licences to agricultural distillers 52. Special provisions regarding stills and still makersPART XCopyright Government of BotswanaValue 53. Foreign currency 54. Exemptions 55. Related persons 56. Valuation code on bill of entry 57.

7 Valuation methods 58. Furnishing of information 59. Valuation determination 60. Method of determining value 61. Additions to pricePART XIRebates, Refunds and Drawbacks of Duty 62. General provisions 63. Registered premises 64. Rebate stores 65. Security 66. Liability for duty 67. Transfer of goods 68. Stock records and working cards 69. General refunds in respect of imported, excisable or sales duty goodsPART XIIP enal Provisions 70. Penal provisionsPART XIIIG eneral 71.

8 Removal of excisable goods within the common CUSTOMS area 72. Examination of goods 73. Wreck 74. Goods unshipped or landed from wrecked or distressed aircraft 75. Days and hours of general attendance 76. Charges for extra and special attendance 77. Business in CUSTOMS houses 78. Surety bonds 79. Agents and carriers subject to section 111 of the Act 80. Business records to be kept 81. Import and export list 82. Certificates for imported motor vehicles First Schedule - Requirements regarding Invoices Second Schedule - Index of Forms Third Schedule - Industrial Rebates of Fiscal and CUSTOMS Duties Fourth Schedule - General Rebates of Fiscal and CUSTOMS Duties Fifth Schedule - Specific Drawbacks and Refunds of Fiscal and CUSTOMS Duties Sixth Schedule - Specific Rebates and Refunds of EXCISE Duties Seventh Schedule - Rebates and Refunds of Sales Duty Eighth Schedule - Appointment of Places of Entry.

9 Authorized Roads and Routes, Government of 36, 1974, 82, 1975, 108, 1976, 28, 1977, 79, 1978, 152, 1978, 93, 1980, 34, 1982, 140, 1983, 167, 1983, 18, 1986, 20, 1986, 61, 1986, 97, 1986, 132, 1987, 26, 1988, 92, 1988, 83, 1990, 79, 1991, 118, 1991, 131, 1991, 57, 1992, 29, 1993, 45, 1993, 22, 1994, 68, 1994, 121, 1994, 124, 1994, 56, 1996, 79, 1996, 34, 1997, 6, 1998, 42, 1998, 43, 1998, 76, 2000, 37, 2001, 8, 2002, 30, 2002, 47, 2002, 61, 2003, 127, 2004, 88, 2005, 49, IPreliminary (regs 1-2)1. Citation These Regulations may be cited as the CUSTOMS and EXCISE Duty Government of Botswana2. Interpretation In these Regulations, unless the context otherwise requires- "foreign-going" means departing from any place within the common CUSTOMS area toany place outside the common CUSTOMS area; "proper officer" means any officer whose right or duty it is to require the performance ofor to perform the act referred IIAdministration, General Duties and Powers of Director and Officers, and Application of Act (regs 3-5)3.

10 Officers to perform temporary and additional duties (1) Any officer may at any time be called upon to perform temporarily duties other thanthose ordinarily appertaining to his class or grade. (2) Officers may be called upon at any time to perform, in addition to their normal duties,such clerical work as the Director may Officers required to undertake extra attendance No officer shall have the right to refuse to undertake extra attendance but the Directormay exempt an officer from such attendance in general or in any particular Production of authority by officer Any officer whose normal duty it is to conduct inspection under the Act shall, on arrival atthe premises of any importer, manufacturer or any other person on routine inspection duties,declare his official capacity and purpose and produce the authority issued to him by theDirector to conduct such inspection.