CHAPTER 50:01
CUSTOMS AND EXCISE DUTY

 

ARRANGEMENT OF SECTIONS

 

   SECTION

 

 

 

PART I
General

 

   1.   Short title

 

   2.   Interpretation

 

 

 

PART II
Administration, General Duties and Powers of Director and
Officers, and Application of Act

 

   3.   Administration and duties of Director

 

   4.   Delegation of duties and powers of Director

 

   5.   Duties and powers of Permanent Secretary, Commerce and Industry

 

   6.   General duties and powers of officers

 

 

 

PART III
Importation, Exportation and Transit of Goods

 

   7.   Appointment of places of entry, authorized roads and routes, etc.

 

   8.   Report of arrival or departure of aircraft

 

   9.   Sealing of goods on board aircraft

 

   10.   When goods deemed to be imported

 

   11.   No landing or loading of goods without permission

 

   12.   Goods imported or exported overland

 

   13.   Goods imported or exported by post

 

   14.   Persons entering or leaving Botswana

 

   15.   Opening of packages in absence of importer or exporter

 

   16.   State warehouse

 

   17.   Removal of goods in bond

 

   18.   Exportation of goods from customs and excise warehouse

 

 

 

PART IV
Customs and Excise Warehouses: Storage and Manufacture
of Goods in Warehouses

 

   19.   Customs and excise warehouses

 

   20.   Goods in customs and excise warehouses

 

   21.   Special customs and excise warehouses

 

   22.   Samples of goods in a customs and excise warehouse

 

   23.   Storage or manufacture of prohibited goods

 

   24.   Aircraft stores consumed in Botswana

 

   25.   Sorting, packing, etc. in customs and excise storage warehouses

 

   26.   Transfer of ownership or pledging or hypothecation of warehoused goods

 

   27.   Special provisions in respect of customs and excise manufacturing warehouses

 

   28.   Ascertaining quantity of spirits by measuring the mass or volume

 

   29.   Classification of spirits

 

   30.   Control of the use of spirits for certain purposes

 

   31.   Entry of spirits for use in manufacture

 

   32.   Ascertaining strength of spirits

 

   33.   Requirements in respect of stills

 

   34.   Special provisions regarding spirits manufactured by agricultural distillers

 

   35.   Special provisions regarding wine

 

   36.   Special provisions regarding cigarettes and cigarette tobacco

 

   37.   Specific provisions regarding beer

 

   38.   Special provisions in respect of the manufacture of excisable goods and the collection of excise duty

 

   39.   Duties applicable to goods manufactured in a customs and excise warehouse

 

   39A.   Special provision in respect of marked goods, certain goods being free of duty

 

 

 

PART V
Clearance and Origin of Goods: Liability for and Payment of
Duties

 

   40.   Entry of goods and time of entry

 

   41.   Importer and exporter to produce documents and pay duties

 

   42.   Sale in transit

 

   43.   Validity of entries

 

   44.   Particulars on invoices

 

   45.   Disposal of goods on failure to make due entry

 

   46.   Liability for duty

 

   47.   Determination of duty applicable

 

   48.   Joint and several liability for duty or certain amounts

 

   49.   Origin of goods

 

   50.   Preferential tariff treatment

 

   51.   Establishment of Fund

 

   52.   Payment of duty and rate of duty applicable

 

   53.   Prohibition of certain acts in respect of certain goods not duly entered

 

   54.   General amendment of Schedules

 

   55.   Amendment of Schedule No. 1

 

   56.   Minister may amend Schedules under certain circumstances

 

   57.   Agreement with other governments

 

   58.   Agreements with African territories

 

   58A.   Imposition of fuel levy by party to customs union agreement

 

   59.   Discrimination by other countries

 

   60.   Special provisions regarding importation of cigarettes

 

 

 

PART VI
Anti-dumping, Countervailing and Safeguard Duties

 

   61.   General provisions regarding anti-dumping, countervailing and safeguard duties

 

   62.   Imposition of anti-dumping duties

 

   63.   Imposition of countervailing duties

 

   64.   Imposition of a safeguard duty

 

   65.   Provisional charges to anti-dumping duties

 

 

 

PART VII
Amendment of Duties

 

   66.   Time when new or increased duties become payable

 

   67.   Contract prices may be varied to extent of alteration in duty

 

 

 

PART VIII
Licensing

 

   68.   Licence fees according to Schedule No. 8

 

   69.   Customs and excise warehouse licences

 

   70.   Agricultural distillers

 

   71.   Stills to be licensed

 

   72.   Special warehouses for the manufacture of wine

 

   73.   Container depot licences

 

   74.   Clearing agent licences

 

 

 

PART IX
Value

 

   75.   Value for customs duty purposes

 

   76.   Transaction value

 

   77.   Adjustments to price actually paid or payable

 

   78.   Value for excise duty purposes

 

   79.   Value of certain specified goods

 

   80.   Value of goods exported

 

   81.   Conversion of prices expressed in foreign currency

 

   82.   Value of goods not liable to ad valorem duty

 

   83.   Interpretation of sections 75, 76 and 77

 

 

 

PART X
Rebates, Refunds and Drawbacks of Duty

 

   84.   Specific rebates, drawbacks and refunds of duty

 

   85.   General refunds in respect of imported goods or excisable goods

 

   85A.   Limitation on refund claims

 

   85B.   Set-off on refund against amount of tax owing

 

   86.   Recovery of certain amounts not duly payable

 

   87.   Set-off of certain amounts

 

 

 

PART XI
Penal Provisions

 

   88.   Offences not expressly mentioned

 

   89.   Less serious offences and their punishment

 

   90.   Serious offences and their punishment

 

   91.   Non-declaration of goods

 

   92.   Prohibition with regard to stamps

 

   93.   Irregular export or carriage of munition

 

   94.   Irregular dealing with or in goods

 

   95.   False documents and declarations

 

   96.   Beer of higher density than indicated by label on container

 

   97.   Certain specified offences

 

   97A.   Publication of particulars of offenders

 

   98.   Goods irregularly dealt with liable to forfeiture

 

   99.   Seizure

 

   100.   Notice of claim by owner in respect of seized goods

 

   101.   Disposal of seized goods

 

   102.   Admission of guilt

 

   103.   Payment and disposal of fines and penalties

 

   104.   Remission or mitigation of penalties and forfeiture

 

   105.   Recovery of penalties by process of law

 

   106.   Jurisdiction of courts

 

   107.   Period for bringing action

 

 

 

PART XII
General

 

   108.   Approval of container operators

 

   109.   Container operator or pilot may appoint agent

 

   110.   Liability of principal for acts of agent

 

   111.   Liability of agent for obligations imposed on principal

 

   111A.   Registration with Director

 

   112.   Agent may be called upon to produce written authority

 

   113.   Business accounts, documents, etc. to be available for inspection

 

   114.   Sellers of goods to produce proof of payment of duty

 

   115.   Liability of company, partnership, etc.

 

   116.   Interest on outstanding amounts

 

   117.   Samples

 

   118.   Expenses of landing, examination, weighing, analysis, etc.

 

   119.   Control in respect of manufacturers of certain goods, etc.

 

   120.   Destruction of goods and detention of vehicles

 

   121.   Instruments and tables

 

   122.   Registration of imported motor vehicles

 

   123.   Wreck

 

   124.   Prohibitions and restrictions

 

   125.   Duty constitutes a debt to the State

 

   126.   Entries, oaths, etc. made outside Botswana of full force and effect

 

   127.   Manufacture of excisable goods solely for use by the manufacturer thereof

 

   128.   Statistics

 

   128A.   Delegation of powers and assignment of duties

 

   129.   Substitution of Schedules

 

   130.   Regulations

 

 

 

      Schedules No. 1 to No. 9 inclusive. *

 

 

Act 22, 1970,
Act 37, 1970,
Act 78, 1970,
Act 6, 1971,
Act 15, 1972,
Act 36, 1972,
Act 37, 1973,
Act 4, 1974,
Act 10, 1975,
Act 18, 1975,
S.I. 145, 1975,
Act 15, 1976,
S.I. 159, 1976,
Act 19, 1977,
Act 39, 1977,
Act 30, 1978,
Act 30, 1979,
Act 26, 1980,
Act 26, 1983,
Act 31, 1983,
Act 11, 1985,
Act 12, 1986,
Act 23, 1986,
Act 11, 1988,
S.I. 65, 1988,
Act 8, 1989,
Act 13, 1989,
Act 17, 1990,
Act 10, 1991,
Act 16, 1991,
Act 14, 1992,
Act 12, 1993,
Act 4, 1994,
Act 9, 1994,
Act 8, 2001,
Act 31, 2004.

An Act to provide for the levying of customs and excise duties and a surcharge; the prohibition and control of the importation, export or manufacture of certain goods; and for matters incidental thereto.

[Date of Commencement: 17th June, 1970]

PART I
General
(ss 1-2)

 

1.   Short title

   This Act may be cited as the Customs and Excise Duty Act.

 

2.   Interpretation

   (1) In this Act, unless the context otherwise indicates, any reference to customs and excise or matters relating thereto shall be deemed to include a reference to fiscal, sales duty and surcharge or matters relating thereto; and-

   "additional duty" means any duty leviable under Part 7 of Schedule No. 1 on goods imported into Botswana;

   "agricultural distiller" means any owner or occupier of land who-

 

   (a)   is licensed to keep a still on such land; and

 

   (b)   is licensed to distill spirits on such land from grapes or other prescribed fresh fruit grown by him on such land;

   "common customs area" means the combined areas of Botswana, Lesotho, Namibia, South Africa and Swaziland;

   "container depot" means any container depot contemplated in section 7(1)(j);

   "container operator" means any person providing international transportation of containerized goods, and approved by the Director, under section 108, for operating containers in Botswana;

   "container terminal" means any container terminal contemplated in section 7(1)(i);

   "crew" includes every person (except the pilot) employed in any capacity on board any aircraft;

   "customs duty" means, subject to the provisions of subsection (3), any duty leviable under Schedule No. 1 (except Parts 4 and 5 thereof) or Schedule No. 2 on goods imported into Botswana;

   "department" means the Department of Customs and Excise;

   "depot operator" means the person having charge of any container depot;

   "Director" means the Director of Customs and Excise and includes an officer acting under the control or direction of the Director;

   "disruptive competition" means the export or the proposed export of goods to Botswana, other than dumping or subsidized export, in quantities and under circumstances which cause or may cause material injury to established industries in Botswana or which may retard the establishment of industries in Botswana;

   "dumping" means the export or the proposed export of goods to Botswana-

 

   (a)   at an export price lower than the price at which similar goods are being sold in the ordinary course of trade in the exporting country, for consumption there;

 

   (b)   at an export price lower than the highest comparable price at which similar goods are being exported in the ordinary course of trade from the exporting country to any third country;

 

   (c)   at an export price lower than the cost of production or the estimated cost of production of the goods concerned in the country of origin and any other costs and profit which the Minister deems reasonable;

 

   (d)   at an export price lower than the comparable price at which similar goods are being exported to Botswana from any other country;

   "duty" means any duty leviable under this Act;

   "entry for home consumption" includes entry under any item in Schedule No. 3, 4 or 6;

   "excisable goods" means any goods specified in Part 2 of Schedule No. 1 which have been manufactured in Botswana;

   "excise duty" means any duty leviable under Part 2 of Schedule No. 1 on any goods manufactured in Botswana;

   "excise value" means value as defined in section 78;

   "exporter" includes any person who, at the time of exportation-

 

   (a)   owns any goods exported;

 

   (b)   carries the risk of any goods exported;

 

   (c)   represents that or acts as if he is the exporter or owner of any goods exported;

 

   (d)   actually takes or attempts to take any goods from Botswana;

 

   (e)   is beneficially interested in any way whatever in any goods exported;

 

   (f)   acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e), and, in relation to imported goods, includes the manufacturer, supplier or shipper of such goods or any person inside or outside Botswana representing or acting on behalf of such manufacturer, supplier or shipper;

   "fiscal duty" means any duty leviable under Column III of Part I to Schedule No. 1 and under Column IV of Part 2 to Schedule No. 1 on goods imported into Botswana;

   "Fund" means the Fund designated by the Minister under the provisions of section 51;

    "fuel levy" means any duty leviable under Part 5 of Schedule 1 on any goods which have been manufactured in, or imported into Botswana;

   "fuel levy goods" means any goods specified in Part 5 of Schedule 1 which have been manufactured in, or imported into Botswana;

   "goods" includes all wares, articles, merchandise, animals, currency, matter or things;

   "home consumption" means consumption or use in Botswana;

   "illicit goods", in relation to imported or excisable goods or surcharge goods, means any such goods in respect of which any contravention under this Act has been committed, and includes any preparation or other product made wholly or in part from spirits or other materials which were illicit goods;

   "importer" includes any person who, at the time of importation-

 

   (a)   owns any goods imported;

 

   (b)   carries the risk of any goods imported;

 

   (c)   represents that or acts as if he is the importer or owner of any goods imported;

 

   (d)   actually brings any goods into Botswana;

 

   (e)   is beneficially interested in any way whatever in any goods imported;

 

   (f)   acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e);

   "land" includes off-loading from any vehicle;

   "L.C.L. container" means any container containing goods consigned from one or more exporters to more than one importer;

   "manufacture", when used as a noun, includes, in the discretion of the Director, any process-

 

   (a)   in the manufacture or assembly of any excisable goods;

 

   (b)   in the conversion of any goods into excisable goods;

 

   (c)   whereby the dutiable quantity or value of any imported goods specified in Section B of Part 2 of Schedule No. 1, or excisable goods is increased in any manner;

 

   (d)   in the recovery of excisable goods from excisable goods or any other goods; or

 

   (e)   in the packing or measuring off of any imported goods specified in Section B of Part 2 of Schedule No. 1, excisable goods; and when used as a verb, has a corresponding meaning; and "manufacturer" has a corresponding meaning;

   "notice" includes an instrument made by statutory instrument;

   "officer" means a person employed on any duty relating to customs and excise by order or with the concurrence of the Director, whether such order has been given or such concurrence has been expressed before or after the performance of the said duty;

   "owner" includes any person lawfully acting on behalf of the owner;

   "package" means any container, wrapping or outer cover and its contents, or any bundle or single piece in the case of unpacked goods;

   "pilot", in relation to any aircraft, means any person having charge of such aircraft;

   "plant" includes vessels, utensils, appliances and fittings;

   "South Africa" means the area in respect of which the Government of the Republic of South Africa is a contracting party to the Geneva Agreement on Tariffs and Trade;

   "State warehouse" means any premises provided by the State for the deposit of goods for the security thereof and of the duties due thereon, or pending compliance with the provisions of any law in respect of such goods;

   "still" means any apparatus for, or capable of, distilling spirits and includes any part thereof;

   "still maker" means a person who manufactures or imports stills for sale and includes a person who repairs stills for reward;

   "subsidized export" means the export or the proposed export of goods to Botswana from any country where the authority of that country or any other country provides any form of financial aid or other assistance in respect of those goods, including assistance in respect of the production, manufacture, transport or export thereof;

   "surcharge" means any duty leviable under Part 4 of Schedule No. 1 on any goods which have been imported into Botswana;

   "surcharge goods" means any goods specified in Part 4 of Schedule No. 1 which have been imported into Botswana;

   "unit of account" means a monetary sum equal to a unit of the currency in circulation in the remainder of the common customs area;

   "vehicle" means any aircraft, train, motor car, van, truck, cart, barrow or other conveyance of any kind whatsoever, and includes the fitting, furnishings and equipment thereof, and also pack animals and their harness and tackle;

   "wine-grower" means any person who cultivates vines and who produces wine from grapes grown on such vines;

   "worts" means any liquid substance containing saccharine matter before fermentation has commenced.

   (2) In this section, except in the definition of "package", and in sections 7, 8, 17, 40, 73 and 98(2), "container" means transport equipment-

 

   (a)   having an internal volume of not less than one cubic metre; and

 

   (b)   designed for the transport of goods by any means of carriage, without intermediate reloading.

   (3) For the purposes of the Customs Union Agreement between the Governments of the Republic of Botswana, the Kingdom of Lesotho, Namibia, the Republic of South Africa and the Kingdom of Swaziland referred to in section 58(3), "customs duty" includes any duty leviable under Part 4 of Schedule No. 1 on goods imported into Botswana.

PART II
Administration, General Duties and Powers of Director and Officers,
and Application of Act
(ss 3-6)

 

3.   Administration and duties of Director

   (1) There shall be a Director of Customs and Excise.

   (2) The Director shall, subject to the control of the Minister for the time being responsible for finance, be charged with the administration of this Act, including the interpretation of the Schedules thereto.

   (2A) The Director may, for the purposes of the administration of this Act, make such arrangements or enter into such agreements with any railway, airline, or postal authority, a container depot or container terminal operator or any person or authority he may consider necessary.

   (3) There shall be a Deputy Director of Customs and Excise who shall, under the control of the Director, perform such official duties as he is required to perform by the Director, and shall on any occasion when the Director is unable to perform any of his functions under subsection (2) act in his own name and while so acting shall perform the duties imposed and may exercise all the powers conferred upon the Director under this Act.

 

4.   Delegation of duties and powers of Director

   (1) Any duty imposed or power conferred on the Director may be performed or exercised by the Director personally or by an officer under a delegation from or under the control or direction of the Director.

   (2) Any decision made and any notice or communication signed or issued by any such officer may be withdrawn or amended by the Director or by the officer concerned (with effect from the date of making such decision or signing or issuing such notice or communication or the date of withdrawal or amendment thereof) and shall, until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made, signed or issued by the Director.

 

5.   Duties and powers of Permanent Secretary, Commerce and Industry

   (1) Any duty imposed or power conferred by this Act on the Permanent Secretary, Ministry of Commerce and Industry may be performed or exercised by him personally or by an officer under a delegation from or under the control or direction of the said Permanent Secretary.

   (2) Any decision made under subsection (1) by any such officer may be withdrawn or amended by the Permanent Secretary or by the officer (with effect from the date of making such decision or the date of withdrawal or amendment thereof) and shall until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made by that Permanent Secretary.

 

6.   General duties and powers of officers

   (1) Subject to the Constitution and the laws governing the public service, officers employed in the department shall act under the control and direction of the Director.

   (2) No officer shall be directly financially interested in the manufacture or sale or importation of or trade in imported or excisable goods or fuel levy goods.

   (3) No officer shall disclose any information relating to any person, firm or business acquired in the performance of his duties, except-

 

   (a)   for the purposes of this Act;

 

   (b)   when required to do so as a witness in a court of law; or

 

   (c)   such information in relation to any person as may be required by the Government Statistician in connection with the collection of statistics in complying with the provisions of the Statistics Act or any regulations made thereunder.

   (3A) The Government Statistician or any person acting under his or her direction and control shall not disclose any information supplied under subsection (3)(c) to any person or permit any person to have access thereto, except in the exercise of his powers or the carrying out of his duties under any Act from which such power or duties are derived.

   (4)(a) Notwithstanding the provisions of subsection (3), the Director may from time to time by notice in the Gazette, publish a list of the names of persons in respect of whom a penalty of P10,000.00 or more has been imposed under section 102 for offences referred to in section 90, 93, 94, 95 or 97.

   (b) Any list published in terms of paragraph (a) shall specify-

 

   (i)   the name and address of any person whose name has been included in such list;

 

   (ii)   such particulars of the offence referred to in subsection (a) as the Director may think fit; and

 

   (iii)   the amount of the penalty imposed.

   (5) An officer may, for the purposes of this Act-

 

   (a)   without previous notice, at any time enter any premises whatsoever and make such examination and enquiry as he deems necessary;

 

   (b)   while he is on the premises or at any other time require from any person the production then and there, or at a time and place fixed by the officer, of any book, document or thing which is required by this Act to be kept or exhibited or which relates to or which he has reasonable cause to suspect of relating to matters dealt with in this Act and which is or has been on the premises or in the possession or custody or under the control of any such person or his employee;

 

   (c)   at any time and at any place require from any person who has or is believed to have the possession or custody or control of any book, document or thing relating to any matter dealt with in this Act, the production thereof then and there, or at a time and place fixed by the officer; and

 

   (d)   examine and make extracts from and copies of any such book or document and may require from any person an explanation of any entry therein and may attach any such book, document or thing as in his opinion may afford evidence of an offence under this Act.

   (6) An officer may take with him on to any premises an assistant or a member of the police force.

   (7) Any person in connection with whose business any premises are occupied or used, and any person employed by him shall at any time furnish such facilities as may be required by the officer for entering the premises and for the exercise of his powers under this section.

   (8) If an officer, after having declared his official capacity and his purpose and having demanded admission into any premises, is not immediately admitted, he and any person assisting him may at any time, but at night only in the presence of a member of the police force, break open any door or window or break through any wall on the premises for the purpose of entry and search.

   (9) An officer or any person assisting him may at any time break up any ground or flooring on any premises for the purpose of search and if any room, place, safe, chest, box or package is locked and the keys thereof are not produced on demand, may open such room, place, safe, chest, box or package in any manner.

   (10) An officer may require any person to appear before him at any time and place fixed by the officer and may then and there question that person, either alone or in the presence of any other person, as he thinks fit, with respect to any matter dealt with in this Act.

   (11) An officer may question either alone or in the presence of any other person as he thinks fit, with respect to any matter dealt with in this Act, any person whom he finds on any premises entered in terms of this section or whom he has reasonable grounds for believing to be or to have been employed on any premises in respect of which any provision of this Act is applicable, or whom he has reasonable grounds for believing to be or to have been in possession, custody or control of anything, in respect of which any such provision is applicable.

   (12)(a) An officer may stop and board any vehicle in Botswana and may search any such vehicle or any person found therein or thereon for goods upon which duty has not been paid, or in respect of which he has reasonable cause to believe that there has been a contravention of any provision of this Act, and may freely remain on such vehicle in pursuance of his duties.

   (b) If any vehicle, or any place, safe, chest, box, package or container (as defined in section 1(2)) thereon is locked and the keys thereof are not produced on demand, the officer may open such vehicle, place, safe, chest, box, package or container in any manner.

   (c) An officer shall have free access to and the right to rummage every part of any such vehicle and to examine all goods on board, with power to fasten down hatchways and to mark any goods before off loading, and to lock up, seal, mark or otherwise secure any goods on board the vehicle, including any apparatus thereof, and he may also demand from the driver of any vehicle or the pilot of any aircraft concerned or the person in charge of any other vehicle the production of any document to which any provision of this Act relates.

   (d) If any lock, seal or mark placed upon any goods on board a vehicle by an officer in terms of the provisions of this section is wilfully opened, broken, obliterated or altered, or if any goods which have been locked, sealed, marked or otherwise secured in terms of this section are removed or if the hatchways of any such vehicle are, after having been fastened down by an officer, opened without his consent, the pilot of any aircraft concerned or the person in charge of any other such vehicle, as the case may be, shall be guilty of an offence unless he proves that it was not possible for him to have prevented the act in question.

   (13)(a) An officer may stop any person whom he has reason to suspect of having dutiable goods or goods in respect of which a contravention under this Act has been committed, secreted about him or in his possession and he may search such person.

   (b) If such person fails to stop, the officer may take such action, including the use of force, as he may deem necessary to stop such person.

   (14) Where, on the exportation of any goods from Botswana, any certificate, declaration or other proof has been furnished regarding the origin of such goods to comply with the provisions of any agreement contemplated in section 49, 57 or 58 or any other requirement or any practice, an officer may, for the purposes of verifying or investigating such certificate, declaration or other proof, require-

 

   (a)   the exporter; or

 

   (b)   any other person appearing to the officer to have been concerned in any way with-

 

      (i)   the production or manufacture or exportation of such goods;

 

      (ii)   any goods from which directly or indirectly such goods have been produced or manufactured; or

 

      (iii)   the furnishing of such certificate, declaration or other proof,

to furnish such information in such manner and within such time as the officer may determine, and to produce on demand for inspection and to allow the making of copies or extracts from such invoices, bills of landing, bills of entry, books of account or other documents in whatever form, as the officer may specify.

   (15) No person may, without good cause shown, refuse to comply with any such requirement of an officer.

   (16) A female shall only be searched by a female.

   (17) An officer may lock up, seal, mark, fasten or otherwise secure any warehouse, store, room, cabin, place, vessel, appliance, utensil, fitting, vehicle or goods if he has reason to believe that any contravention under this Act has been or is likely to be committed in respect thereof or in connection therewith.

   (18) No person shall be entitled to any compensation for any loss or damage arising out of any bona fide action of an officer under this section.

PART III
Importation, Exportation and Transit of Goods
(ss 7-18)

 

7.   Appointment of places of entry, authorized roads and routes, etc.

   (1) The Minister may appoint by notice-

 

   (a)   places to be places of entry for Botswana, through which goods may be imported or exported or where goods may be landed for transit, where persons entering or leaving Botswana may disembark or embark or where goods may be entered for customs and excise purposes;

 

   (b)   the roads or routes (including railways) over which persons may enter or leave Botswana or imported goods or goods intended for export or transit carriage may enter or leave Botswana or may be carried from any one point to any other point or the means of carriage of such goods;

 

   (c)   places as warehousing places where customs and excise warehouses may be established;

 

   (d)   places for such particular and limited purposes and for such periods as may be appointed;

 

   (e)   places to be customs and excise airports at which aircraft entering Botswana shall first land, from which aircraft leaving Botswana shall finally depart, through which goods may be imported or exported or where goods may be landed for transit or where persons entering or leaving Botswana may disembark or embark;

 

   (f)   places at appointed places of entry or at customs and excise airports for the landing or embarkation of persons and the landing, loading or examination of goods (including baggage);

 

   (g)   sheds as transit sheds into which goods, before due entry thereof, may be removed from an aircraft or vehicle;

 

   (h)   entrances and exits, general or special, to or from any customs and excise airport;

 

   (i)   container terminals where containers may be landed for transit, delivery to a container depot or, after their contents have been duly entered, delivery to importers, or where containers may be shipped for export;

 

   (j)   places where container depots may be established for the storage, detention, unpacking or examination of containers or the contents of containers, for the delivery to importers of the contents of containers after such contents have been duly entered or for the packing of containers for export;

 

   (k)   the hours during which any place, road, route, shed, entrance or exit appointed or prescribed under any paragraph of this subsection may be used for the purposes specified in such paragraph.

   (2) Any place outside Botswana may be deemed by the Minister to be a place of entry for Botswana through which goods may be imported or exported, where goods may be landed for transit or removal through contiguous territories or where goods may be entered for customs and excise purposes.

   (3) If any places, roads, routes, means of carriage, sheds, entrances, exits or container terminals, as the case may be, have been appointed or prescribed by the Minister under any paragraph of subsection (1), only such places, roads, routes, means of carriage, sheds, entrances, exits or container terminals so appointed or prescribed may, subject to the provisions of subsections (4) and (8), be used or employed for the purposes for which they have been so appointed or prescribed under such paragraph, and if any hours have been prescribed under paragraph (k) of subsection (1) during which any place, road, route, shed, entrance or exit referred to in the said paragraph (k) may be used, such place, road, route, shed, entrance or exit shall be used only during such hours.

   (4) The owner or occupier of a transit shed appointed in terms of this section shall, if required by the Director, provide accommodation to the satisfaction of the Director for any officer whom the Director considers it necessary to station at such shed.

   (5) Notwithstanding anything contained in this section where the Minister has appointed places of entry for Botswana he may in writing permit any person to enter Botswana, subject to such conditions as he may impose, at a place other than a prescribed place.

 

8.   Report of arrival or departure of aircraft

   (1) The pilot of any aircraft arriving in Botswana, whether with or without goods or passengers, shall within three hours after landing at any place appointed as a customs and excise airport in terms of section 7 or within such further time as the proper officer may allow-

 

   (a)   make due report in writing of the arrival, with as many duplicates or extracts as the Director may require;

 

   (b)   make and subscribe to a declaration as to the truth of the report before the Director and answer all such questions concerning the aircraft, the cargo and stores, and the crew, passengers and flight as may be put to him by the Director; and

 

   (c)   produce, if required, the official log books for the flight, the stowage plans and any other documents in his possession relating to the cargo, stores, crew, passengers and flight.

   (2)(a) The pilot of an aircraft arriving in Botswana shall, unless the Director has granted him special permission to land elsewhere, make his first landing at a place appointed as a customs and excise airport in terms of section 7:

   Provided that the provisions of this subsection shall not apply if the pilot is forced by circumstances beyond his control to land at a place not so appointed and he reports to the Customs Officer nearest to the place where he was so forced to land or to the Customs Officer at the first place of entry or customs and excise airport appointed in terms of section 7 at which he next arrives.

   (b) Such pilot who is forced by circumstances beyond his control to land at a place in Botswana not appointed as a place of entry in terms of section 7 shall take all precautions necessary to prevent any contravention of this Act in respect of any goods in such aircraft.

   (3) The report referred to in subsection (1) shall contain such particulars as the Minister may prescribe and shall further include-

 

   (a)   a list of all containers on board consigned to such place, which list shall specify-

 

      (i)   the container serial numbers and the name of every owner concerned;

 

      (ii)   the classes of such containers; and

 

      (iii)   the destination of each such container; and

 

   (b)   a manifest in the prescribed form of all goods consigned to such place, and a separate manifest of such goods packed in each container.

   (4) Subject to the provisions of section 9, any goods which have not been recorded in such manifest shall be declared to the Director and delivered to him.

   (5) The pilot of any aircraft bound from any place within to any place outside Botswana shall appear before the proper officer and deliver to him a report outwards in the prescribed form together with a full account of the cargo laden on board that aircraft and shall make and subscribe to a declaration as to the truth of such report and account and answer all such questions as may be put to him by the proper officer.

   (6) The provisions which shall apply in connection with the departure of any foreign-going aircraft from any place within to any other place within Botswana shall be as prescribed.

   (7) The pilot of a foreign-going aircraft shall not cause or permit the aircraft to depart from any appointed place of entry or any place appointed as a customs and excise airport without first obtaining a certificate of clearance or transire for the intended flight from the Director, and the pilot shall not after departure call or land at any place in Botswana other than an appointed place of entry or a place appointed as a customs and excise airport, unless forced to do so by stress of weather, accident or other circumstances beyond his control.

   (8) The provisions which shall apply where such pilot has been so forced to land at a place other than a place appointed as a customs and excise airport shall be as prescribed.

   (9) If an aircraft in respect of which a clearance has been issued at any place in terms of this section does not depart from that place within 36 hours of the time when the clearance was issued, or within such further time as the Director may allow, such clearance shall lapse and the pilot shall obtain fresh clearance before causing or permitting the aircraft to depart.

   (10) If any report required in terms of this section is found to be in any way incomplete or incorrect, the Director may, if he is satisfied that there was no fraudulent intention, permit the pilot to amend his report.

   (11) The pilot of an aircraft may, with the permission of the Director and subject to such conditions as he may impose, retain on board goods consigned to any airport for landing at any other airport or land at any airport goods not consigned thereto.

   (12) The Minister may, subject to such conditions as he may impose, exempt any aircraft or any class or kind of aircraft from all or any of the provisions of this section.

 

9.   Sealing of goods on board aircraft

   (1) The Director may permit surplus stores to be entered for home consumption or for warehousing.

   (2) For the purposes of this section "sealable goods" means-

 

   (a)   tobacco, cigars, cigarettes and any other preparations of tobacco or substitutes therefor;

 

   (b)   any spirits or alcoholic beverages;

 

   (c)   opium, preparations of opium, in any form and opium outfits;

 

   (d)   cocaine, preparations of cocaine and other habit-forming drugs;

 

   (e)   saccharin, sweetening substances containing saccharin, and substitutes for saccharin;

 

   (f)   articles brought or intended as gifts for or for sale to or exchange with any person;

 

   (g)   all non-duty-paid imported goods and all excisable goods shipped at a place in Botswana as aircraft stores; and

 

   (h)   any other goods which may from time to time be declared by the Minister by notice in the Gazette to be sealable goods.

   (3) The Director may, in addition to sealable goods, seal up any goods which are unconsumed stores of any aircraft or which are in the possession of the pilot of such aircraft or of any member of the crew thereof or of any passenger on board thereof.

   (4) While any aircraft remains at any place in Botswana, no person shall, except in accordance with regulations, break or disturb any seal placed by the Director on any goods in terms of this section.

   (5) Except as provided in subsection (1), no stores of any nature may be landed without the permission of the Director and all goods acquired on an aircraft shall, if landed, be declared to the Director for purposes of payment of any duty due thereon.

   (6) The Minister may, subject to such conditions as he may impose, exempt any aircraft or any class or kind of aircraft from all or any of the provisions of this section.

 

10.   When goods deemed to be imported

   (1) For the purposes of this Act, all goods consigned to or brought into Botswana shall be deemed to have been imported into Botswana-

 

   (a)   in the case of goods consigned to a place in Botswana in an aircraft, at the time when such aircraft on the flight in question first came within the control area of the airport authority at that place, or at the time of the landing of such goods at the place of actual discharge thereof in Botswana if such aircraft did not on that flight call at the place to which the goods were consigned or if such goods were discharged before arrival of such aircraft at the place to which such goods were consigned;

 

   (b)   in the case of goods not consigned to a place in Botswana but brought thereto by and landed therein from an aircraft, at the time when such goods were so landed;

 

   (c)   subject to the provisions of subsection (2), in the case of goods brought to Botswana overland, at the time when such goods entered Botswana;

 

   (d)   in the case of goods brought to Botswana by post, at the time of importation in terms of paragraph (a), (b) or (c) according to the means of carriage of such goods; and

 

   (e)   in the case of goods brought to Botswana in any manner not specified in this section, at the time specified in the General Notes to Schedule No. 1 or, if no such time is specified in the said General Notes in respect of the goods in question, at the time such goods are considered by the Director to have entered Botswana.

   (2) For the purposes of subsection (1), a place outside Botswana appointed in terms of this Act as deemed by the Minister under section 7(2) to be a place of entry for goods consigned to Botswana, shall be deemed to be a place in Botswana in respect of goods consigned to such place for removal to Botswana overland.

 

11.   No landing or loading of goods without permission

   (1) All goods imported into Botswana by aircraft shall, if landed before due entry thereof, be placed in a transit shed, container terminal, container depot or state warehouse, or any other place approved by the Director.

   (2) All goods landed from an aircraft before due entry of such goods and placed in a transit shed or other approved place in accordance with the provisions of subsection (1) shall be deemed to be still in the aircraft, and as long as such goods remain in such shed or place, the pilot shall remain responsible therefor in all respects and liable for the duty thereon as if the goods had not been removed from such aircraft.

   (3) Subject to the provisions any regulations, no goods shall, without the permission of the Director, be loaded into an aircraft for exportation from Botswana.

   (4) No goods shall, without the permission of the Director, be laden at any place in Botswana on an aircraft before all inward cargo for that place has been discharged.

   (5) Subject to the provisions of subsection (2) and the provisions of any regulations and to any conditions which he may impose, the Director may permit the landing at any place without due entry of goods not consigned to that place from an aircraft which has sustained damage or is in distress.

 

12.   Goods imported or exported overland

   (1) Where any goods are imported by train, the railway authority shall furnish the Director with such documents as the Director may require in relation to such goods.

   (2) The station master or any other person in control of railway premises shall not permit any such goods to be removed from such premises before due entry thereof unless the Director allows such goods to be so removed, subject to such conditions as he may in each case impose, before such entry.

   (3) The conductor, guard or other person in charge of a train shall on demand by any officer furnish him with all information at his disposal in respect of any goods on such train.

   (4) Subject to the provisions of subsection (13), the person in charge of any vehicle (other than aircraft or a railway train) whether or not conveying any goods, which arrives by land at any place in Botswana shall come to the office of the officer nearest to the point at which he crossed the border or which is most conveniently situated in relation to that point before unloading any goods or in any manner disposing of such vehicle or goods, and make a full written report to such officer concerning the vehicle or goods, the journey and the destination of the goods, and shall make and subscribe to a declaration as to the truth of the report.

   (5) Such person shall fully and truthfully answer all questions put to him and produce any waybills or other documents demanded of him by such officer.

   (6) No person shall remove a vehicle referred to in subsections (4) and (5) from the office referred to in that subsection until due entry has been made of such vehicle and the goods carried thereon or until permission for removal has been granted by the officer.

   (7) Every person arriving in Botswana overland, on foot or otherwise shall, whether or not he has any goods in his possession, come to the office of the officer nearest to the point at which he crossed the border or the office of the officer which is most conveniently situated in relation to that point, and there report to the officer the circumstances in which he entered Botswana.

   (8) If such person has any goods in his possession, he shall furnish such officer with full particulars thereof, and shall fully and truthfully answer all questions put to him by the officer.

   (9) Such person shall not in any manner dispose of any goods in his possession until they have been released by the officer.

   (10) The provisions of subsections (7), (8) and (9) shall not apply to persons arriving in Botswana by train or by air and who pass through or disembark at a place where an officer is stationed.

   (11) No person in charge of any vehicle (other than aircraft or a train), whether or not used in the exportation of goods overland shall remove any such vehicle or goods beyond the borders of Botswana unless due entry has been made of such vehicle and the goods carried thereon, or permission for removal has been granted by the Director.

   (12) The Director may in his discretion grant a general permission to any such person.

   (13) The Minister may, by notice and subject to such conditions as he may impose, exempt any person from the provisions of subsections (4) and (5).

 

13.   Goods imported or exported by post

   (1) For the purposes of entry and collection of duty on goods imported into Botswana by post, any form or label completed by the sender in respect of the postal item in question and on which the particulars necessary for the assessment of duty are set forth, shall be deemed to be an entry made under the provisions of this Act, and the particulars on any such form or label shall, for the purposes of this Act, be taken as the declaration to be made by the importer under section 40:

   Provided that the Minister may by regulations exclude from the provisions of this subsection any goods of a class or kind specified in such regulations or any such goods imported in circumstances so specified.

   (2) Notwithstanding anything contained in subsection (1), any goods imported by post which the addressee desires to enter for warehousing, or for removal or export in bond, or under any heading or item of Schedule No. 1 which requires that a certificate be given or a condition be complied with, or under any item of Schedule No. 3, or under any item of Schedule No. 2, 4 or 5 specified by the Director, shall be entered at a customs and excise office before an officer.

   (3) Notwithstanding anything contained in subsection (1), any goods imported by post by such class of addressee, or any goods imported by post and of such class or kind, as may be specified by the Director after consultation with the Director of Postal Services, shall be entered at a customs and excise office before an officer.

   (4) In the case of goods exported by post, any form or label affixed to or completed in respect of a postal item and on which a description of the contents and their value are set forth, shall be defined to be a bill of entry for export as required by this Act.

   (5) Notwithstanding anything contained in subsection (1) or in any other law but subject to the provisions of subsection (2), any person importing goods by post shall submit the invoice in respect of such goods to the postmaster concerned, and no person shall receive, remove, take, deliver or in any manner deal with or in such goods unless the correct duty has been paid to that postmaster.

   (6) Any postmaster may at any time detain any imported postal item under his control and cause such postal item to be removed to the officer who may in his discretion examine such postal item, and if the goods therein are found not to agree in all respects with the particulars relating to the value, description or quality appearing on the form or label referred to in subsection (1) or the invoice concerned, such goods shall notwithstanding anything to the contrary contained in any other law be liable to forfeiture.

 

14.   Persons entering or leaving Botswana

   (1) Any person entering or leaving Botswana shall, in such a manner as the Director may determine, unreservedly declare-

 

   (a)   at the time of such entering, all goods (including goods of another person) upon his person or in his possession which he brought with him into Botswana which-

 

      (i)   were purchased or otherwise acquired abroad or on any vehicle or in any shop selling goods on which duty has not been paid;

 

      (ii)   were remodelled, processed or repaired abroad; or

 

      (iii)   are prohibited, restricted or controlled under any law;

 

   (b)   before leaving, all goods which he proposes taking with him beyond the border of Botswana, and shall furnish an officer with full particulars thereof, answer fully and truthfully all questions put to him by such officer and, if required by such officer to do so, produce and open such goods for inspection by the said officer, and shall pay the duty assessed by such officer, if any, to the proper officer.

   (2) Any declaration made in terms of subsection (1) shall, for the purposes of this Act, be deemed to be an entry for home consumption or export, as the case may be.

   (3) The Director shall have the power, in all cases where a person is detected or is concerned in or is suspected by him of an attempt to import, export, land, or remove goods illegally or to evade the payment of duties on any goods, forthwith to take the person concerned before a magistrate's court to be summarily or otherwise dealt with, or to secure such person in a police station or other suitable place, until he can be taken before such court.

 

15.   Opening of packages in absence of importer or exporter

   The Director may, in the absence of the importer or exporter of any package imported into or landed in or exported from, or suspected by the Director to have been imported into or landed in, or exported from, Botswana, open and examine such package at the importer's or exporter's risk and expense:

   Provided that wherever possible the Director shall first make all reasonable efforts to ascertain the whereabouts of such importer or exporter and afford the said importer or exporter the opportunity of himself appearing before the Director and opening the package in question.

 

16.   State warehouse

   (1) Whenever any goods are taken to and secured in any State warehouse, the Director may require rent to be paid for such period as the goods remain therein, at the rates prescribed.

   (2) Any officer who has the custody of any goods in any State warehouse may refuse delivery thereof from such warehouse until he has been furnished with proof to his satisfaction that-

 

   (a)   the person claiming the goods is lawfully entitled to such goods;

 

   (b)   all relevant provisions of this Act or any law relating to the importation or exportation or transit of goods have been complied with;

 

   (c)   freight and other charges (including landing charges) and rent due in respect of the goods have been paid.

   (3) The State or any officer shall in no case be liable in respect of any loss or diminution of or damage to any goods in a State warehouse in respect of any loss or damage sustained by reason of wrong delivery of such goods.

   (4) If a warrant or permission for the removal of any goods from a State warehouse has been granted by the Director, and the person to whom such warrant or permission has been granted does not immediately remove the said goods from the warehouse, they may, notwithstanding any other provisions of this Act, in the discretion of the Director, be dealt with as if they were goods in respect of which entry has not been made under the provisions of this Act.

 

17.   Removal of goods in bond

   (1) Notwithstanding anything to the contrary contained in this Act-

 

   (a)   the importer or owner of any imported goods landed in Botswana, or manufacturer, owner, seller or purchaser of any excisable goods manufactured in a customs and excise warehouse or the licensee of a customs and excise warehouse in which dutiable goods are manufactured or stored may remove such goods in bond to any place of entry or warehousing place under this Act or to any place outside Botswana:

 

         Provided that such goods manufactured or stored in a customs and excise warehouse may only be so removed to any such warehousing place in the common customs area for warehousing;

 

   (b)   the pilot of an aircraft or person in charge of any vehicle from which any goods were landed at a place in Botswana to which such goods were not consigned may remove such goods in bond to the place to which they were consigned provided evidence is produced to the Director before entry for removal of the identity of such goods and that the goods in question were consigned to the place to which they are proposed to be removed;

 

   (c)   the owner of or any person beneficially interested in any goods which are in transit through Botswana from any other territory in Africa to any place outside Botswana may remove such goods in bond from the place where they entered Botswana to the place where they are destined to leave Botswana;

 

   (d)   a container operator may remove any container in bond to the container depot or container terminal to which it was consigned, without furnishing the security provided for in subsection (6), and the manifest in terms of section 8(2)(b) of the goods packed in such container shall be deemed to be due entry for removal in bond of that container;

 

   (e)   the pilot of an aircraft operating a scheduled service may remove in bond any goods landed from an aircraft at a place in the common customs area and for which an air cargo transfer manifest has been completed, to their place of entry for the common customs area, without furnishing the security provided for in subsection (6), and such air cargo transfer manifest shall be deemed to be due entry for removal in bond of such goods.

   (1A) For the purposes of subsection (1)(a), imported goods landed in Botswana shall include goods in transit through Botswana which are destined for removal to a consignee in any country outside Botswana.

   (2) In addition to any liability for duty incurred by any person under any other provision of this Act, the person who removes any goods in bond in terms of subsection (1) shall, subject to the provisions of subsection (3), be liable for the duty on all goods which he so removes.

   (3) Subject to the provisions of subsection (4), any liability for duty in terms of subsection (2) shall cease when it is proved to the satisfaction of the Director by the person concerned-

 

   (a)   in the case of goods removed to a place in the common customs area, that such goods have been duly entered at that place; or

 

   (b)   in the case of goods which were destined for a place beyond the borders of the common customs area, that such goods have been duly taken out of that area.

   (4) If the person concerned fails to submit any such proof as is referred to in subsection (3) within a period of 30 days from the date on which the goods in question were entered for removal in bond, he shall upon demand by the Director forthwith pay the duty due on such goods.

   (5) No goods shall be removed in bond in terms of this section from the place where they were landed in Botswana or where they entered Botswana until they have been entered for removal in bond and such entry shall be deemed to be due entry in respect of such goods at that place for the purposes of this Act.

   (6) No entry for removal in bond shall be tendered by or may be accepted from a person who has not furnished such security as the Director may require and the Director may at any time require that the form, nature or amount of such security shall be altered in such manner as he may determine.

   (7) The removal in bond of goods shall be subject to such regulations and such conditions as the Minister may prescribe in respect of such goods or any class or kind of such goods or goods removed in circumstances specified by him and the Director may refuse to accept bills of entry for the removal in bond of goods from a remover who has persistently failed to comply with such regulations or conditions or who has committed an offence referred to in section 90.

   (8) Goods removed in bond shall not be delivered or removed from the control of the Director at the place of destination in Botswana except upon due entry according to the first account taken of such goods on landing or on entry for removal in bond thereof or according to the contents of the packages containing such goods as reflected on the invoice issued by the supplier in respect of such goods, and payment of any duty due, including, subject to the provisions of section 84(19), any duty due on any deficiency.

   (9) ...

   (10) The State or any officer shall in no case be liable for any loss of or damage of whatever nature to any goods removed in bond or for any loss or damage sustained by reason of wrong removal or delivery.

   (11) Notwithstanding the provisions of this section, the Director may, subject to such conditions as he may impose, in respect of goods in transit through Botswana from any other territory in Africa to any destination outside Botswana or any class or kind of such goods or any such goods removed in bond in circumstances specified by him, allow such goods to be entered for removal in bond at a place other than the place where the goods entered Botswana.

   (12) The Director may determine the roads and routes and the means of carriage of any goods removed in bond or any class or kind of such goods or any such goods carried in circumstances specified by him.

   (13) No persons shall, without the permission of the Director, divert any goods removed in bond to a destination other than the destination declared on entry for removal in bond or deliver such goods or cause such goods to be delivered in Botswana except into the control of an officer at the place of destination.

   (14) The Director may specify the particulars to be reflected on the entry for removal in bond and the documents to be produced by the remover upon entry for removal in bond in respect of any goods removed in bond, or any class or kind of such goods or any such goods removed in circumstances or to a destination specified by him.

 

18.   Exportation of goods from customs and excise warehouse

   (1) Notwithstanding any liability for duty incurred thereby by any person in terms of any other provision of this Act, any person who exports any goods from a customs and excise warehouse to any place outside the common customs area shall, subject to the provisions of subsection (2), be liable for the duty on all goods.

   (2) Subject to the provisions of subsection (3) any liability for duty in terms of subsection (1) shall cease when it is proved to the satisfaction of the Director by the exporter that the said goods have been duly exported out of the common customs area.

   (3) If the exporter fails to submit such proof as is referred to in subsection (2) within a period of thirty days from the date on which the goods concerned were entered for export, he shall upon demand by the Director forthwith pay duty due on the goods.

   (4) No goods shall be exported in terms of this section until they have been entered for export.

   (5) No such entry for export shall be tendered by or may be accepted from a person who has not furnished such security as the Director may require, and the Director may at any time require that the form, nature or amount of that security be altered in such manner as he may determine.

   (6) The said exportation of goods shall be subject to the regulations and such conditions as the Director may impose in respect of the goods concerned or any class or kind of those or those goods exported in circumstances specified by him, and the Director may refuse to accept bills of entry for the said exportation of goods from an exporter who has persistently failed to comply with the said regulations or conditions or who has committed an offence referred to in section 88.

   (7) ...

   (8) The Director may determine the roads and routes and the means of carriage of any goods so exported or any class or kind of those goods or any such goods carried in circumstances specified by him.

   (9) No person shall, without the permission of the Director, divert any goods so exported to a destination other than the destination entered on entry for exportation.

   (10) The Director may specify the documents to be produced by the exporter upon entry for exportation in respect of any goods so exported or any class or kind of those goods or any such goods exported in circumstances, or to a destination specified by him.

PART IV
Customs and Excise Warehouses: Storage and Manufacture of Goods
in Warehouses
(ss 19-39)

 

19.   Customs and excise warehouses

   (1) The Director may license at any place appointed for that purpose under the provisions of this Act, warehouses (to be known as customs and excise warehouses) approved by him for the storage of such dutiable imported or such dutiable locally-produced goods or for the manufacture of such dutiable goods from such imported or such locally-produced materials or such imported and such locally-produced materials as he may approve in respect of each such warehouse.

   (2) Such warehouses may be licensed either for the storage of dutiable goods (to be known as customs and excise storage warehouses) or for the manufacture of dutiable goods (to be known as customs and excise manufacturing warehouses), but the Director may license a storage and a manufacturing warehouse on the same premises provided they are separated in a manner approved by him.

   (3) The Director may, in addition to any lock used by the licensee, cause any customs and excise warehouse to be locked with a State lock for such period as he deems fit, and no person shall remove or break such lock or enter such warehouse or remove any goods therefrom without the permission of the Director while it is so locked.

   (4) The Director may at any time take stock of the goods in any customs and excise warehouse and duty shall, subject to the provisions of section 20(9), forthwith be paid upon any deficiency.

   (5) If the stock is found to be greater than the quantity which should be in such warehouse, the excess shall, subject to the provisions of section 84(19), be debited to stock and the duty thereon paid on entry for home consumption.

   (6) The State or any officer shall in no case be liable for any loss or damage of whatever nature to any goods in a customs and excise warehouse or for any loss or damage sustained by reason of wrong delivery of such goods.

   (7) In addition to any liability for duty incurred by any person under any other provision of this Act, the licensee of a customs and excise warehouse shall, subject to the provisions of subsection (8), be liable for the duty on all goods stored or manufactured in such warehouse from the time of receipt into such warehouse of such goods or the time of manufacture in such warehouse of such goods, as the case may be.

   (8) Subject to the provisions of subsection (9), any liability for duty in terms of subsection (7) shall cease when it is proved to the satisfaction of the Director by the licensee concerned that the goods in question have been duly entered in terms of section 20(7) and have been delivered or exported in terms of such entry.

   (9) If the licensee concerned fails to submit any such proof as is referred to in subsection (8) in respect of any goods in the warehouse in question within the period specified in the regulations for which goods of that class or kind may be stored or kept in a customs and excise warehouse or if the licensee commits an offence under this Act in respect of any goods stored or kept in such warehouse he shall upon demand by the Director forthwith pay the duty due on such goods.

   (10) Except in exceptional circumstances with the permission of the Director in writing and subject to such conditions as the Director may impose, no imported goods entered for storage or excisable goods manufactured in a customs and excise warehouse, excluding spirits or wine in the process of maturation or maceration, shall be retained in any customs and excise warehouse for a period exceeding five years from the time the imported goods were first entered for storage or from the time excisable goods were deemed to have been manufactured in terms of section 46(2).

 

20.   Goods in customs and excise warehouses

   (1) Any dutiable imported or dutiable locally-produced goods and any beverages produced from excisable spirits in pursuance of any permission granted under the provisions of section 31(2), being goods or beverages of a class or kind approved by the Director in respect of each warehouse, may be entered for storage in a customs and excise warehouse with deferment of payment of duty and no such goods or beverages shall be removed to or placed in a customs and excise warehouse until they have been so entered.

   (2) Such entry shall be deemed to be due entry in respect of such goods at the place of importation or manufacture for the purposes of this Act.

   (3) Upon the entry and landing of imported goods for storage in or the transfer of dutiable locally-produced goods to a customs and excise warehouse or the transfer of dutiable manufactured goods from a customs and excise manufacturing warehouse to a customs and excise storage warehouse, the licensee of any such warehouse in which such goods are stored or to which such goods are so transferred shall take and record an accurate account of such goods, which shall include, subject to any deduction that may be allowed under section 84(19), the debiting to stock of any excess found on receipt of such goods at such warehouses.

   (4) The licensee referred to in subsection (3) shall immediately upon the receipt of such goods report to the Director any such excess so found.

   (5) Subject to the provisions of section 84(19) and of subsection (9), no allowance for loss or diminution of any nature which occurs while such goods are being transported to or kept in any such warehouse or transported from one warehouse to another or removed in bond shall be allowed.

   (6) Goods on which no duty is payable and of a class or kind approved by the Director in respect of each warehouse, may, subject to such conditions and to the keeping of such records as the Director may in each case determine, without entry, be taken into a customs and excise warehouse for the purpose of being used in the manufacture of or in conjunction with dutiable goods.

   (7) No goods which have been stored or manufactured in a customs and excise warehouse shall be taken or delivered from such warehouse except in accordance with any regulations and upon due entry for one or other of the following purposes-

 

   (a)   home consumption and payment of any duty due thereon;

 

   (b)   rewarehousing in another customs and excise warehouse or removal in bond as provided in section 17;

 

   (c)   export from a customs and excise warehouse (including supply as stores for foreign-going aircraft).

   (8) No person shall, without the permission of the Director, divert any goods entered for removal from or delivery to a customs and excise warehouse, except goods entered for payment of duty due thereon, to a destination other than to a destination declared on entry of such goods or deliver or cause such goods to be delivered in Botswana except in accordance with the provisions of this Act.

   (9) The duty on any deficiency in a customs and excise warehouse shall be paid forthwith on demand after detection of such deficiency:

   Provided that in the case of goods manufactured in any customs and excise manufacturing warehouse or in the case of goods in the process of manufacture and removed from one customs and excise manufacturing warehouse to another such warehouse, the Director may, allow working, pumping, handling, processing and similar losses and losses due to natural causes, between the time when liability for duty first arises and the time of removal of such goods from the warehouse in which the goods are so manufactured or in which such process of manufacture is completed, to the extent specified in Schedule No. 4 or 6, if he is satisfied that no part of such loss was wilfully or negligently caused.

   (10) Goods packed for retail sale shall not be entered for storage in a storage warehouse unless they are packed in outer containers normally used in the wholesale trade in respect of such goods.

 

21.   Special customs and excise warehouses

   (1) The Minister may, subject to such conditions as he may in each case impose, license at any place in Botswana special customs and excise warehouses for such special purposes and for such period as he may specify, provided such security as he may require is furnished.

   (2) Unless the Minister otherwise indicates when licensing a special customs and excise warehouse for the storage or manufacture of goods, the provisions of this Act in respect of customs and excise storage or manufacturing warehouses or the storage or manufacture of goods in such warehouses, shall apply to such special warehouse and to the storage or manufacture of goods therein, as the case may.

 

22.   Samples of goods in a customs and excise warehouse

   The Director may, subject to regulations if any, made by the Minister, permit samples of goods in a customs and excise warehouse to be taken by the owner of such goods and may permit payment of duty thereon to be deferred until the goods from which such samples have been taken are entered for delivery from that warehouse for any purpose.

 

23.   Storage or manufacture of prohibited goods

   The Director may allow the storage or manufacture in a customs and excise warehouse of goods the importation, manufacture or disposal of which is prohibited or restricted under any law, provided such goods are stored or manufactured in such warehouse for export or supply as stores for foreign-going aircraft only.

 

24.   Aircraft stores consumed in Botswana

   If any goods shipped as stores for any foreign-going aircraft from a customs and excise warehouse under the provisions of section 20(7) or any goods shipped as stores for such aircraft outside Botswana are consumed, sold or disposed of on such aircraft at any place in Botswana when the aircraft is not airborne, or on such aircraft on a flight between any places in Botswana or between a place in Botswana and any other place in the common customs area, the pilot of such aircraft shall be liable for the duty on such goods so consumed, sold or disposed of and shall upon demand by the Director forthwith pay the duty due on such goods.

 

25.   Sorting, packing, etc., in customs and excise storage warehouses

   Subject to the provisions of this Act, the Director may permit the licensee of a customs and excise storage warehouse or the owner of any goods in such warehouse to sort, separate, pack or repack any goods in such warehouse and to make such alterations therein or such arrangements as may be necessary for the preservation of those goods or for the sale, exportation or other lawful disposal thereof.

 

26.   Transfer of ownership or pledging or hypothecation of warehoused goods

   (1) Except with the prior permission of the Director-

 

   (a)   the owner of any dutiable goods in a customs and excise warehouse may not enter into any agreement whereby-

 

      (i)   his ownership of such goods is transferred to any other person;

 

      (ii)   such goods are pledged or otherwise hypothecated in favour of any other person;

 

   (b)   any person in whose favour such goods have been pledged or hypothecated may not enter into any agreement whereby any rights obtained by him by virtue of such pledging or hypothecation are ceded to any other person.

   (2) Any agreement entered into contrary to the provisions of subsection (1) shall for the purposes of this Act be deemed to be null and void.

 

27.   Special provisions in respect of customs and excise manufacturing warehouses

   (1) Subject to the provisions of this Act, goods liable to excise duty may not be manufactured except in terms of this section and except in a customs and excise manufacturing warehouse licensed under this Act:

   Provided that spirits distilled by agricultural distillers shall be excluded from the requirement of manufacture in a customs and excise manufacturing warehouse and that excisable goods may, with the permission of the Director, be manufactured in a special customs and excise warehouse licensed under this Act.

   (2) Subject to the provisions of this Act, the Minister may, on such conditions as he may impose, permit the manufacture under the provisions of this Part of any goods in any customs and excise manufacturing warehouse if any of the goods used in such manufacture are liable to duty or if the goods so manufactured are dutiable.

   (3) Any dutiable goods brought into and intended for use in a customs and excise manufacturing warehouse in the manufacture of goods liable to excise duty shall be entered for home consumption and any duty due thereon shall be paid prior to such use.

   (4) No manufacturing of goods shall take place in a customs and excise manufacturing warehouse until all premises and plant intended for use in connection with such manufacturing and the purpose for which they are to be used have been approved by and registered with the Director.

   (5) Plans of the premises and plant to be used in connection with such manufacturing and of the location of the plant on such premises and particulars of any identifying numbers or marks on any plant shall be submitted to the Director before the commencement of manufacturing and no alteration to such premises or plant shall be made without the prior permission of the Director.

   (6) All operations in customs and excise manufacturing warehouses shall be subject to the right of supervision by officers.

   (7) The Director, may in writing, require every licensee of a customs and excise manufacturing warehouse to provide suitable office accommodation, board and lodging for any officer stationed at or visting such warehouse for the purposes of investigating that warehouse in terms of the Act.

   (8) A person so providing board and lodging for an officer shall be entitled to fair remuneration therefor.

   (9) The Director may give instructions in writing to any licensee specifying in what part of the warehouse-

 

   (a)   any process in the manufacture is to be carried on; and

 

   (b)   any materials for use in manufacture and manufactured goods, respectively, are to be kept.

   (10) No licensee shall, without the written permission of the Director, in a customs and excise manufacturing warehouse carry on any business except that for which the warehouse is licensed and the premises and plant are registered.

   (11) No person shall, except with the written permission of the Director-

 

   (a)   use any premises or plant required to be registered in terms of the provisions of this Part for any purpose other than that detailed in such registration;

 

   (b)   effect any alteration to any structure on such premises or to any such plant;

 

   (c)   bring into or have on such premises, any plant other than that detailed in such registration or remove any plant from such premises;

 

   (d)   place below the surface of the ground any pipe or tube for conveying any material or product in a warehouse unless such pipe or tube is enclosed in casing capable of being easily opened so that the pipe or tube is exposed to view.

   (12) The Director may, by notice published in the Gazette, appoint the days on which and the hours during which all or any of the operations in a customs and excise manufacturing warehouse (including the removal of goods) shall be carried out.

   (13) No distilling operation shall be commenced until the whole or any part of the distilling system or plant, as the Director may require, has been provided, at the expense of the licensee, with fittings, and requirements to permit of the insertion or affixing of customs and excise meters, gauges, rods, locks and seals according to the regulations, for the purpose of securing such system or plant, and until such system or plant has been duly secured by an officer.

   (14) If any meter, rod, lock or fitting is tampered with or damaged, or if any pipe, cock, fastening or fitting connected with a still or vessel is pierced or damaged, the licensee shall forthwith repair or renew the article in question or an officer may effect the repair or renewal at the expense of the licensee.

   (15) If any such tampering, damage or piercing has been directly or indirectly caused by the wilful act, or by the neglect or with the connivance of the licensee or his employee, such licensee, in addition to liability for the cost of the repair or renewal, shall be guilty of an offence.

   (16) The burden of showing that any such tampering, damage or piercing was not caused as specified in subsection (15) shall rest upon the licensee.

   (17) The Minister may, subject to such conditions as he may impose, exempt the manufacture of any class or kind of goods from any provision of this section.

 

28.   Ascertaining quantity of spirits by measuring the mass or volume

   (1) The quantity of spirits in any container may be calculated by measuring the mass or volume.

   (2) In ascertaining the quantity of spirits by measuring the mass, the tables prescribed in the regulations shall be used, and the quantity ascertained in accordance with the said tables shall be deemed to be the true quantity of such spirits for the purposes of this Act.

 

29.   Classification of spirits

   No spirits distilled in Botswana shall, for the purposes of this Act, be classed as being spirits of the product of the vine until such spirits have been so certified by the Director and any spirits not so certified shall be deemed to be spirits other than of the product of the vine.

 

30.   Control of the use of spirits for certain purposes

   (1) No person shall use spirits, distilled from the product of the vine, in the manufacture of alcoholic beverages unless such spirits have been certified by the Director to be suitable for such use:

   Provided that if the Director declines to certify any spirits as suitable for such use as aforesaid the manufacturer may redistill such spirits or treat the same by any method approved by the Director and thereafter, in his discretion, the Director may certify the spirits as suitable for use in the manufacture of alcoholic beverages.

   (2) The blending of brandy, and the production from spirits of any other beverage or any other non-excisable goods shall be subject to such supervision by an officer as the Minister may in each case consider necessary.

   (3) The provisions of subsection (1) shall not apply to an agricultural distiller or a winegrower who manufactures alcoholic beverages under the provisions of this Act for his private use.

 

31.   Entry of spirits for use in manufacture

   (1) Spirits which have not been entered for home consumption shall not be used in the production of beverages or other non-excisable goods.

   (2) The Minister may, on such conditions as he may in each case impose, permit the use of spirits which have been entered for home consumption in the production of beverages on premises which have been licensed as a customs and excise storage warehouse and may, without prejudice to the provisions of section 116, permit payment of the duty on any such spirits used in the production of beverages on any such premises to be deferred until such beverages are delivered from any such warehouse.

   (3) No person shall, without the permission of the Director, redistill spirits which have been entered for home consumption.

   (4) Any such permission may be granted subject to such conditions as the Director may in each case impose.

   (5) Beverages or other non-excisable goods produced in contravention of the provisions of subsection (1) and any spirits redistilled in contravention of subsections (3) and (4), shall be liable to forfeiture.

 

32.   Ascertaining strength of spirits

   The strength of any spirits or spirituous preparations shall, for duty purposes, be ascertained in the manner prescribed by the Minister.

 

33.   Requirements in respect of stills

   Subject to the provisions of section 71, no person shall distill spirits in a still which does not comply with the requirements prescribed in the regulations as to use, capacity or construction:

   Provided that the Minister may, by an order published in the Gazette, exempt any person or still from any provision of this section.

 

34.   Special provisions regarding spirits manufactured by agricultural distillers

   (1) The manufacture of spirits by an agricultural distiller shall be subject to such supervision by an officer as the Director may in each case consider necessary.

   (2) An allowance may be made for natural waste and evaporation on all spirits of his own distillation stored by an agricultural distiller on his farm, to the extent specified in Schedule No. 6, if the Director is satisfied that no part of such loss was wilfully or negligently caused.

   (3) No agricultural distiller shall use his still for distilling spirits from any material other than produce grown on the farm of which he is the owner or occupier and which is of a kind prescribed by regulations.

   (4) Subject to the provisions of this Act and the Liquor Act, the provisions of section 20(7) shall mutatis mutandis apply in respect of spirits manufactured from grapes by any agricultural distiller specified by the Minister by notice and for the purpose of such application any reference in the said subsection to a customs and excise warehouse shall be deemed to be a reference to the farm on which such spirits are manufactured.

 

35.   Special provisions regarding wine

   (1) The Director may, subject to such conditions as he may impose in each case, license the premises of any body or person who holds a licence under any law to deal in wine in wholesale quantities, as a special customs and excise warehouse for the purpose of manufacturing wine.

   (2) Special warehouses licensed under subsection (1) shall, for the purposes of this Part be deemed to be customs and excise manufacturing warehouses.

   (3) ...

 

36.   Special provisions regarding cigarettes and cigarette tobacco

   (1) The Minister may by regulations prescribe the sizes and types of containers which may be used by a manufacturer for the packing of cigarettes and cigarette tobacco.

   (2) No manufacturer may remove any cigarettes or allow any cigarettes to be removed from the customs and excise manufacturing warehouse in question unless they have been packed in the prescribed manner and a stamp impression determined by the Director has been made on their containers:

   Provided that the Director may allow cigarettes so packed to be removed from such warehouse, in such circumstances as he may deem fit, without such stamp impression having been made on such containers.

   (3) No cigarettes or cigarette tobacco shall be sold or disposed of or removed from the customs and excise manufacturing warehouse in question in a partly or completely manufactured condition except in accordance with the provisions of this Act.

   (4) No person shall-

 

   (a)   counterfeit or make any facsimile of any die or impression stamp determined under subsection (2);

 

   (b)   be in possession of, use or offer for sale or for use-

 

      (i)   any die or impression stamp counterfeited in contravention of paragraph (a); or

 

      (ii)   any facsimile of any die or impression stamp made in contravention of that paragraph.

 

37.   Specific provisions regarding beer

   (1) For the purposes of this section, "beer" means beer made from malt classified under specified and tariff item 104.10 of Part 2 of Schedule No. 1.

   (2) Every manufacturer shall, in respect of beer manufactured by any manufacturer in Botswana, register with the Director, the brand names, whereunder such beer will be sold or disposed of for home consumption, together with the alcoholic strength by volume and the quantity which will be indicated on each container size of the beer so sold or disposed of under any such name, and no beer shall be sold or disposed of unless so registered.

   (3) Where there have been any changes in the particulars of the beer so registered, the manufacturer shall register such changes in a form as the Director may from time to time prescribe, and subject to such conditions as the Director may prescribe.

   (4) Where beer is subject to further fermentation after being packaged, the alcoholic strength by volume to be registered and indicated on the container shall be the strength which the beer is reasonably expected to have when consumed.

   (5) No brew of beer shall be packaged for home consumption if the alcoholic strength by volume thereof exceeds the registered strength after deduction of any tolerance prescribed by regulations.

   (6) If beer in bulk is removed in bond from a customs and excise manufacturing warehouse, the alcoholic strength by volume shall be tested before removal and recorded on all documents of removal and reflected in the records required to be kept in terms of the regulations.

   (7) No beer shall be sold or disposed of by any manufacturer for home consumption except in a container which shall indicate the brand name, the alcoholic strength by volume and quantity of such beer, and any invoice or other documents relating to such sale or disposal of such beer shall indicate the registered brand name thereof.

   (8) Any description on any container of beer bearing an indication of a brand name, alcoholic strength by volume and quantity registered with the Director shall be deemed to be a declaration for the purposes of assessment of duty in terms of this Act.

   (9) The Director may, by notice published in the Gazette, exempt beer of any class or kind from the provisions of subsection (2) or (7).

   (10) If the actual strength by volume, of any beer in any container not intended for export as contemplated in subsection (21), bearing an indication of a name and alcoholic strength by volume registered with the Director under this section is ascertained, after deduction of any tolerance prescribed by regulations, to be higher than the alcoholic strength by volume registered in relation to beer of such name, the manufacturer shall be liable for the duty on the full quantity of the brew or blend of brews of beer from which such container was filled according to the actual strength as ascertained in respect of the contents of such container.

   (11) If the Director is unable to establish such quantity from the records provided by the manufacturer, he may determine a quantity which shall be deemed to be such full quantity.

   (12) Any beer of any brew or blend of brews of beer referred to in subsection (10) not delivered from the stocks of such manufacturer shall be liable to forfeiture.

   (13) Every manufacturer shall-

 

   (a)   test the alcoholic strength by volume of any beer or brew or blend of beer using a method approved by the Director in writing, and record the results of each test prescribed by regulations; and

 

   (b)   keep a record of the actual quantity of beer in each container size packaged for sale or disposal for home consumption.

   (14) Where the average of the test results for any registered brand name over any two successive periods of three months show that the average alcoholic strength by volume, although within any tolerance prescribed by regulations, exceeds the registered strength after deduction of any average allowance prescribed by regulations, duty shall, if the Director so determines, be payable in respect of such excess strength on all beer accounted for during such periods.

   (15) Payment of the duty referred to in subsection (14) shall be shown separately on, and included with, the first account presented to the Director after the end of such period.

   (16) Where the average alcoholic stre

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