CUSTOMS AND EXCISE DUTY: SUBSIDIARY LEGISLATION

INDEX TO SUBSIDIARY LEGISLATION

Customs and Excise Duty Regulations

Import and Export List Notice

CUSTOMS AND EXCISE DUTY REGULATIONS

 

(section 130)

 

(28th March, 1974)

 

ARRANGEMENT OF REGULATIONS

 

   REGULATION

 

 

 

PART I
Preliminary

 

   1.   Citation

 

   2.   Interpretation

 

 

 

PART II
Administration, 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 officer

 

 

 

PART III
Importation, Exportation and Transit of Goods

 

   6.   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.   Rent to be paid on goods in a State warehouse

 

   17.   Removal of goods in bond

 

 

 

PART IV
Customs 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 and payment of duty

 

   23.   Clearance and removal of goods from customs and excise warehouses for home consumption

 

   24.   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 storage warehouse and clearance of such beverages

 

   32.   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 goods

 

 

 

PART V
Clearance 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 cigarettes

 

 

 

PART VI
Anti-Dumping Duties

 

   43.   Onus of proof

 

   44.   Currency conversion

 

 

 

PART VII
Application of Agreements with other African Territories

 

   45.   General

 

   46.   Transfer of goods between the partner states

 

 

 

PART VIII
Amendment of Duties

 

   47.   Amendment of duties

 

 

 

PART IX
Licensing

 

   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 makers

 

 

 

PART X
Value

 

   53.   Foreign currency

 

   54.   Exemptions

 

   55.   Related persons

 

   56.   Valuation code on bill of entry

 

   57.   Valuation methods

 

   58.   Furnishing of information

 

   59.   Valuation determination

 

   60.   Method of determining value

 

   61.   Additions to price

 

 

 

PART XI
Rebates, 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 goods

 

 

 

PART XII
Penal Provisions

 

   70.   Penal provisions

 

 

 

PART XIII
General

 

   71.   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, Authorized Roads and Routes, etc.

 

 

S.I. 36, 1974,
S.I. 82, 1975,
S.I. 108, 1976,
S.I. 28, 1977,
S.I. 79, 1978,
S.I. 152, 1978,
S.I. 93, 1980,
S.I. 34, 1982,
S.I. 140, 1983,
S.I. 167, 1983,
S.I. 18, 1986,
S.I. 20, 1986,
S.I. 61, 1986,
S.I. 97, 1986,
S.I. 132, 1987,
S.I. 26, 1988,
S.I. 92, 1988,
S.I. 83, 1990,
S.I. 79, 1991,
S.I. 118, 1991,
S.I. 131, 1991,
S.I. 57, 1992,
S.I. 29, 1993,
S.I. 45, 1993,
S.I. 22, 1994,
S.I. 68, 1994,
S.I. 121, 1994,
S.I. 124, 1994,
S.I. 56, 1996,
S.I. 79, 1996,
S.I. 34, 1997,
S.I. 6, 1998,
S.I. 42, 1998,
S.I. 43, 1998,
S.I. 76, 2000,
S.I. 37, 2001,
S.I. 8, 2002,
S.I. 30, 2002,
S.I. 47, 2002,
S.I. 61, 2003,
S.I. 127, 2004,
S.I. 88, 2005,
S.I. 49, 2006,
S.I. 84, 2007,
S.I. 58, 2010,
S.I. 62, 2010,
S.I. 64, 2010,
S.I. 27, 2012.

PART I
Preliminary (regs 1-2)

 

1.   Citation

   These Regulations may be cited as the Customs and Excise Duty Regulations.

 

2.   Interpretation

   In these Regulations, unless the context otherwise requires-

   "examination" includes the use of X-ray scanner;

   "foreign-going" means departing from any place within the common customs area to any place outside the common customs area;

   "proper officer" means any officer whose right or duty it is to require the performance of or to perform the act referred to.

PART II
Administration, General Duties and Powers of Director and Officers,
and Application of Act
(regs 3-5)

 

3.   Officers to perform temporary and additional duties

   (1) Any officer may at any time be called upon to perform temporarily duties other than those 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 decide.

 

4.   Officers required to undertake extra attendance

   No officer shall have the right to refuse to undertake extra attendance but the Director may exempt an officer from such attendance in general or in any particular case.

 

5.   Production of authority by officer

   Any officer whose normal duty it is to conduct inspection under the Act shall, on arrival at the 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 the Director to conduct such inspection, but the provisions of this regulation shall not apply in circumstances which the Director considers exceptional.

PART III
Importation, Exportation and Transit of Goods (regs 6-17)

 

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

   (1) The places, roads, routes, sheds, entrances and exits appointed or prescribed under section 7 of the Act and their use or employment for the purposes for which they have been so appointed or prescribed shall be subject to the conditions stated in the Eighth Schedule hereto.

   (2) No person shall enter any place appointed under section 7 of the Act, except the persons required by the department to enter it, the proper officers and such other persons as the Director may permit to enter such place.

 

7.   Landing of aircraft at places not appointed for that purpose

   (1) The pilot of any aircraft arriving in Botswana from a place outside the common customs area who is forced by stress of weather, accident or other circumstances beyond his control to land at a place in Botswana not appointed as a customs and excise airport (whether or not such aircraft has already called at any place in Botswana), shall forthwith report the arrival of his aircraft in terms of section 8 of the Act and the circumstances of such arrival to the proper officer at that place.

   (2) If no customs and excise officer is stationed at the place mentioned in subregulation (1) such pilot shall forthwith report the circumstances of his arrival to the magistrate or a member of the Botswana Police Force at or nearest to that place and such pilot shall also as early as possible make a report in terms of section 8 of the Act to the proper officer at the place at which such aircraft was next due to land or to the proper officer nearest to the place where he has landed.

   (3) Such pilot shall forthwith take steps to prevent the landing, loss, damage, removal or pilferage of any cargo or other goods on such aircraft or, if any cargo or other goods are landed from such aircraft when in distress, to prevent the loss, damage, removal or pilferage of any cargo or other goods so landed.

   (4) He shall also report available particulars of all cargo or other goods landed from such aircraft to the proper officer, magistrate or a member of the Botswana Police Force.

   (5) The pilot of such aircraft shall also prevent the passengers and crew of such aircraft from leaving the immediate vicinity thereof unless the permission of the proper officer, magistrate or a member of the Botswana Police Force has been obtained or the circumstances demand otherwise.

   (6) Any magistrate or a member of the Botswana Police Force to whom a report is made by a pilot of such aircraft shall report the circumstances to the nearest proper officer by the most expeditious means available and shall render all possible assistance to such pilot to comply with the requirements of subregulations (3), (4), and (5).

 

8.   Report of arrival or departure of aircraft

   (1) The report referred to in section 8(1)(a) of the Act shall state the information required in the form CE.2 specified in these Regulations.

   (2) The pilot of any foreign-going aircraft shall, before its departure from any place in Botswana, deliver to the proper officer one general declaration in the form CE.2 in respect of all destinations together and a separate transire in the form CE.4 (Transire-For a Destination in the Common Customs Area) in respect of each such destination.

   (3) A manifest, in the form CE.3, of all goods shipped as stores ex customs and excise warehouse and of all excisable and sales duty goods shipped as stores on such foreign-going aircraft (or alternatively copies of all bills of entry for shipment of such goods), shall be sealed by the proper officer to such general declaration.

   (4) A manifest, in the form CE.3, of all goods ex customs and excise warehouse or goods on which a drawback of customs or excise duty is due on export or imported goods on which duty has not been paid or excisable or sales duty goods, exported or removed in bond on such foreign-going aircraft to a place outside the common customs area (or alternatively copies of all bills of entry for shipment of such goods), shall be sealed to such general declaration.

   (5) A copy of the report outwards in the form CE.2 incorporating copies of the manifests of all goods shipped at that place on such foreign-going aircraft for a destination outside the common customs area (including again the goods mentioned in subregulation (4), shall be sealed to such general declaration.

   (6) The pilot of such foreign-going aircraft shall submit, at the time of reporting inwards of such aircraft, to the proper officer at every place in the common customs area at which such aircraft calls, the general declaration issued to him at every place in the common customs area at which such aircraft has previously called and such declaration may be retained by the proper officer until the time of departure of such aircraft.

   (7) To the transire submitted in terms of section 8(6) of the Act by the pilot of a foreign-going aircraft in respect of each place in the common customs area at which it is due to call the proper officer shall seal a manifest, in a form approved by the Director, of goods removed in bond or, alternatively, copies of all bills of entry for the removal of goods in bond to that place (or if no goods for removal in bond have been shipped for that place, the relative transire must bear a statement to that effect) and such transire shall contain a statement whether or not goods of the nature referred to in subregulation (3) or (4) have been shipped at any place in the common customs area.

   (8) Such transire shall also contain a manifest of goods carried coastwise and shall be handed to the proper officer at the time of reporting inwards of such aircraft at the place of destination and shall be retained by the proper officer at that place.

   (9) The proper officer may refuse clearance for the departure of any aircraft from any place unless evidence to his satisfaction has been produced that the pilot of such aircraft has complied with the provisions of all laws of Botswana and the customs laws of the common customs area with which it was his duty to comply.

   (10) The pilot of any aircraft arriving at or departing from any place in Botswana shall submit to the proper officer the number of copies of such documents as are referred to in subregulations (1) to (9) as the proper officer requires.

 

9.   Boarding and searching of aircraft

   (1) All sealable goods which have not been declared by the pilot or any member of the crew of an aircraft at any place in Botswana under section 9 of the Act and any other goods (not being the personal baggage or possessions of the pilot, crew or passengers) which the pilot is unable to prove to the satisfaction of the proper officer to be manifested for discharge at any other place shall be treated as illicit goods and shall be liable to forfeiture.

   (2) The proper officer may prohibit any person who has no official business on such aircraft from boarding the aircraft until such formalities on arrival of the aircraft relating to customs and excise requirements as he may decide have been completed.

 

10.   Aircraft stores

   (1) The declaration required under section 9 of the Act shall be made in the form CE.5 and shall be handed to the proper officer on demand immediately upon arrival of any aircraft at any place in Botswana and, if not demanded before the time of reporting of such aircraft, the said form shall be submitted to the proper officer at the time of reporting of such aircraft.

   (2) The declaration required to be made under section 9 of the Act shall be made individually on the same form by the pilot and every member of the crew of any aircraft.

   (3) The pilot and every member of the crew of an aircraft arriving in Botswana directly from a place outside the common customs area may, during the stay of such aircraft, be permitted by the proper officer to retain in his personal possession, and for his personal use, duty free stores in accordance with the following scale-

 

Tobacco
in any
form

Potable
spirits
in any
form

Wine

Beer
or Stout

The pilot

230 grams

1 litre

3 litres

3 litres

Officers

175 grams

1 litre

3 litres

3 litres

Other members

115 grams

Nil

3 litres *

Nil

   (4) This regulation shall not entitle the pilot or any member of the crew to land such goods without the payment of duty except with the permission of the proper officer.

   (5) If required to do so by the proper officer the pilot or any member of the crew shall produce all sealable goods in his possession.

   (6) The proper officer shall place under seal all quantities in excess of those enumerated in subregulation (3), as well as any other goods mentioned in section 9 of the Act or subregulation (7) (and the pilot shall provide every facility for such sealing) but the proper officer may permit the pilot of an aircraft or any member of the crew of an aircraft to leave any sealable stores in his possession on arrival of such aircraft in Botswana in the custody of the proper officer until re-exported under official supervision by such pilot or member of the crew.

   (7) The following goods are declared to be sealable goods-

 

   (a)   undesirable publications, objects or film;

 

   (b)   fire-arms (which include gas and alarm pistols and gas rifles of a calibre of 5,6 mm and larger) and ammunition; and

 

   (c)   dangerous weapons (which include swords, daggers, bayonets, knives with cutting edges of 10 cm or more in length (excluding knives for domestic or industrial purposes), loaded or spiked sticks, knuckle-dusters, flick knives, batons of solid rubber, teargas pens and pistols, etc., and walking sticks, etc., which are capable of concealing a blade or any other deadly weapon).

   (8) The pilot of an aircraft shall not permit any customs and excise seal on any goods in terms of section 9 of the Act to be broken until the aircraft is en route to a place outside the common customs area without intending to land again at any place in the common customs area.

 

11.   Landing of goods from aircraft; deposit of goods in transit shed

   (1) Except as provided in this regulation, goods shall be landed from an aircraft only between the hours of 7.30 a.m. and 5.00 p.m. from Monday to Friday.

   (2) The landing of goods shall not be effected at any other time or on Saturdays, Sundays or public holidays, except with the special permission in writing of and under the conditions imposed by the proper officer.

   (3) Pilots or their agents requesting permission to land goods from an aircraft at times other than those specified in subregulation (1) or on Saturdays, Sundays or public holidays, shall pay to the proper officer the prescribed charges for the attendance of such officers as the proper officer may deem necessary.

   (4) The pilot, agent or the representative of such pilot or agent, or any other person landing goods before due entry thereof, shall remove such goods only into a duly appointed transit shed (or other place previously approved by the Director) and shall stack such goods in such manner as will readily enable a complete check of all packages to be made.

   (5) Goods shall not be removed from one transit shed to another without the specific permission of the proper officer.

   (6) Goods in transit, or goods marked for another place, shall, on being landed, be kept entirely separate from other goods, and packages which are damaged or from which the whole or part of the contents is missing shall not be placed on board any vehicle for removal to another place until they have been examined in the presence of the proper officer and their contents ascertained.

   (7) The packages shall then be repaired to the satisfaction of the proper officer and be sealed by him.

   (8) Goods shall, on being landed, not be stacked in the open except with the special permission of the proper officer.

   (9) In all cases where landed goods are deposited in the open, the conditions relating to stacking, as stipulated in subregulations (4), (5), (6) and (7), shall apply.

   (10) The Director may permit goods which have been duly entered before landing to be landed direct from an aircraft into vehicles for immediate conveyance to their destination on condition that the goods are stowed in the vehicles in such a manner that they can readily be checked.

   (11) The Director may permit goods of any class or kind which have not been entered before landing to be landed direct from an aircraft into vehicles on such conditions as he may impose in each case.

   (12) If any package landed from an aircraft is leaking or if the whole or part of its contents is missing or if the package is in a damaged condition or the mass of any package differs from the invoiced or manifested mass thereof, the contents of such package (hereinafter referred to as a "discrepant package"), ascertained by examination as stated below, shall subject to section 46(1) of the Act, be accepted as being all the goods imported in such package provided-

 

   (a)   such package is examined as early as possible after landing but not later than the expiry of the time referred to in section 40(1) and (2), or removal of such package from the transit shed where it was deposited on landing, whichever is the earlier, or, if not so deposited, before removal from the place where it was landed;

 

   (b)   such package is examined, in the case of examination of the package after due entry thereof, by the importer, and in the case of examination of the package before due entry thereof, by the pilot of the aircraft from which it was landed, in the presence of and in conjunction with the proper officer;

 

   (c)   an account of the contents of the package (or of the missing goods) issued by the carrier is furnished to the proper officer by the importer or the pilot, as the case may be;

 

   (d)   the account is legible and identifies the missing goods to the satisfaction of the Director and is signed and dated by the proper officer, importer or pilot, as the case may be, who conducted the examination;

 

   (e)   the account of such discrepant package specifies the identifying marks, numbers and other particulars of each package examined and specifies the actual contents (or the missing goods) of each package separately; and

 

   (f)   there is no evidence that the missing goods or any portion thereof entered into consumption in the common customs area, even when the duty on the goods missing therefrom does not exceed P25.

   (13) Subregulation (12) shall mutatis mutandis apply in respect of any discrepant package landed from a railway train in which such package was imported and for that purpose any reference to the pilot of the aircraft shall be deemed to be a reference to the carrier of the package.

   (14) Subregulation (12) shall mutatis mutandis apply in respect of any discrepant package imported by road and for that purpose any reference in the said subregulation to the proper officer, the pilot of the aircraft, to the time of examination and to any account shall be deemed to be a reference to the proper officer at the place where the conveying vehicle entered Botswana, to the carrier of the package, to the time while such vehicle is under the control of the proper officer at such place and to the account taken by the proper officer of the contents of such package, respectively.

   (15) Subregulation (12) shall mutatis mutandis apply in respect of any discrepant package imported by post and for that purpose any reference in the said subregulation to the pilot of the aircraft, to the time of examination and to any account shall be deemed to be a reference to any postal official in whose custody the package is prior to delivery, to the time while such package is in the custody of such official and to an account of the missing goods endorsed by such official on the relative postal manifest respectively:

   Provided that the contents of such discrepant package shall be accepted as being all the goods imported in that package even where the duty on the goods missing therefrom does not exceed P25.

   (16) Subregulations (12) to (14) shall mutatis mutandis apply in respect of any examination conducted under subregulations (6) and (7), and for that purpose any reference to the pilot of the aircraft and to an account shall be deemed to be a reference to the proper officer and to the account taken by him of the contents of such package, respectively.

   (17) Subregulation (12) shall only apply to a discrepant package at the first place of landing thereof in the common customs area and shall not apply to any discrepant package after removal thereof in bond.

   (18) Examination, mass-measuring, repairing or removal of any package in terms of this regulation shall, in the discretion of the proper officer, be subject to supervision by him and he may at any time demand re-examination of the package concerned.

 

12.   Delivery of goods from airports and railway goods depots

   (1) No person shall deliver goods landed from an aircraft or railway train from any transit shed or other approved place until he has submitted to the authority in control of such shed or other place, a copy of the relative customs and excise delivery order in the form CE.61.

   (2) If any goods have been delivered before a valid customs and excise delivery order has been granted by the proper officer in respect of such goods for the delivery or forwarding thereof to the importer, such goods shall, if the proper officer so requires, be returned at the expense of the railway or airline operator to the place from which such goods were so delivered, or be brought to such other place as the proper officer may decide.

   (3) The Director may enter into such other arrangements with the railway or airline operators as he may deem necessary in respect of the handling of goods in terms of this Part.

   (4) The delivery of goods from any airport or railway transit shed before discharge of the aircraft or train has been completed, will be permitted, provided the customs and excise delivery order proving that the goods have been duly entered has been received by the authority in control of such airport or railway transit shed and the goods are not required to be detained for the purposes of the Department.

   (5) No customs and excise delivery order shall be valid and shall be acted upon unless such form is signed and date-stamped by the proper officer and bears the number and date of the bill of entry on which the goods to which such order relates were entered in terms of the Act.

   (6) The proper officer may by endorsement on any customs and excise delivery order, or in any other manner, order the detention or the delivery to a place indicated by him of the whole or any part of the goods to which such order relates and such goods shall not be delivered or removed except as ordered by the proper officer.

   (7) Every agent, railway official, airline operator or other person landing and delivering goods at any place shall, within a period of 14 days from the date on which such landing commences, or within such further period as the proper officer may allow, furnish to the proper officer a statement with particulars of the packages reported for landing at that place in terms of section 8 of the Act but not landed at the place, and of the packages landed at that place but not so reported, and shall before the expiration of the said period of 14 days or such further period as has been allowed by the proper officer, deliver all goods landed but not reported (unless the said statement reflects particulars of due entry and delivery of such goods), as well as all goods in respect of which due entry has not been made, to the State warehouse or such other place as may be approved by the proper officer.

 

13.   Exportation of goods

   (1) Any person entering goods for exportation shall, if required to do so by the proper officer, produce all documents relating to the goods together with the air way-bill or consignment note.

   (2) Subject to subregulation (6), no person shall cause any goods for export to be loaded into an aircraft, train or any other vehicle unless such person has received a copy of the air way-bill or consignment note relating to such goods, signed and date-stamped by the proper officer, authorizing the export of such goods in that aircraft, train or any other vehicle:

   Provided that, in respect of air freight cleared at the office of any proper officer, such clearance shall be valid for the export of goods through any customs and excise airport.

   (3) Regulation 11(1), (2) and (3) shall mutatis mutandis apply to the exportation of goods by aircraft.

   (4) The pilot of any aircraft into which any goods referred to in regulation 8(3) or (4) have been loaded for export shall, before departure from the last place of call in Botswana, on demand by the proper officer indicate to him all such goods for the purpose of checking or account to him for such goods.

   (5) No such goods shall be landed at any place in Botswana without the express permission of the proper officer and if landed, such goods shall be treated as imported goods landed without reporting in terms of section 8 of the Act.

   (6) In the case of goods being exported from a place in Botswana where there is no customs and excise office, the Director may, in respect of such goods as he considers necessary and under such conditions as he may impose, permit the exporter to present a bill of entry for export of-

 

   (a)   goods not ex warehouse in the form CE.23 or 24, together with the relative documents, to the railway or air transport official at that place; and

 

   (b)   sales duty goods manufactured in Botswana and exported ex warehouse in the form CE.25 by rail by the licensed manufacturer, together with the relative invoice to the railway official at that place.

   (7) Such official shall ensure that the requirements of the Act are complied with before authorizing the exportation of the goods in question and shall forward the original of the bill of entry concerned to the Director.

 

14.   Importation or exportation of goods from and to African territories

   The importation of any goods from or the exportation of any goods to any African territory with the Government of which any agreement has been concluded under any provision of the Act shall be subject to such agreement.

 

15.   Persons and their baggage entering or leaving the common customs area

   (1) A person entering the common customs area shall not remove his baggage, nor any other goods accompanying him, from customs and excise control, or cause such baggage or goods to be so removed until they have been released by the proper officer, and no person shall deliver any such baggage or goods left with or handed to him for delivery until such release has been granted.

   (2) Every person entering or leaving the common customs area shall declare unreservedly to the proper officer what goods he has in his possession, taking particular care to mention articles to which attention is invited on the form of declaration approved by the Director.

   (3) Every person entering or leaving Botswana shall produce and deliver to the proper officer any goods the importation or exportation of which is prohibited or restricted.

   (4) The required declaration shall be made to the proper officer in a form approved by the Director and may be handed to the pilot or any agent clearing the baggage through customs including any representative of the railway operator acting as a clearing agent.

   (5) The proper officer may in his discretion accept an oral declaration, but he may subsequently demand a written declaration.

   (6) Any goods brought into the common customs area and intended for sale shall be specially declared as cargo and shall be entered as such for customs and excise purposes on the specified forms.

   (7) Any goods not being cargo reported in terms of section 8 of the Act which have been imported or exported or removed from customs and excise control or in respect of which an attempt at importing, exporting or removal has been made without a valid declaration shall be treated as goods imported, exported or removed without due entry thereof.

 

16.   Rent to be paid on goods in a State warehouse

   The charge for rent on goods (except state stores) in any state warehouse in Botswana shall, depending upon the circumstances, be calculated as follows-

 

   (a)   goods landed at a place to which they were not consigned, at the rate of 50 thebe per 100 kg or portion thereof for every seven days or portion of seven days;

 

   (b)   goods imported by an individual and which are seized in terms of the provisions of section 99(1) of the Act and subsequently delivered in terms of section 104 of the Act, at the rate of 20 thebe per 10 kg or portion thereof for every seven days or portion of seven days;

 

   (c)   goods imported by an individual and which are seized in terms of the provisions of section 124(1) of the Act pending the production of a certificate, permit or other authority and subsequently released in terms of section 118 of the Act, at the rate of 20 thebe per 10 kg or portion thereof for every seven days or portion of seven days;

 

   (d)   goods which are removed within 14 days from the date of receipt, at the rate of P1,00 per 100 kg or portion thereof for every seven days or portion of seven days;

 

   (e)   goods which are removed after 14 days but within 28 days from the date of receipt, at the rate of P2,00 per 100 kg or portion thereof for every seven days or portion of seven days;

 

   (f)   goods which are removed after 28 days from the date of receipt, at the rate of P4,00 per 100 kg or portion thereof for every seven days or portion of seven days; or

 

   (g)   unentered goods which are sold in terms of the provisions of section 45(4) of the Act, at the rate of P2,00 per 100 kg or portion thereof for every seven days or portion of seven days:

 

         Provided that the Director may in any special circumstances, rebate the rental charge to such extent as he may in his discretion decide.

 

17.   Removal of goods in bond

   (1) All goods removed in bond under section 17(1) of the Act shall be entered for removal on a bill of entry for removal in bond in the form CE.14 or 15, but the Director may, in respect of such class or kind of goods as he may decide, accept such other form of entry as he may approve on such conditions as he may impose.

   (2) Subject to subregulations (9), (10) and (11), no goods shall be removed in bond until the remover has been authorized by the proper officer on a landing, delivery and forwarding order or other document to remove such goods.

   (3) Goods may be removed in bond within the common customs area only to a place appointed as a place of entry or, in circumstances which the Director considers to be exceptional, to any railway station or siding, or any premises or warehouse within the area of control of the proper officer at that place or, in the case of excisable goods, to a licensed customs and excise warehouse if such goods are intended for warehousing in such customs and excise warehouse:

   Provided that sales duty goods manufactured in Botswana may be removed in bond only to a place appointed as a place of entry and only for re-warehousing at that place.

   (4) Except where otherwise provided in these Regulations, the consignee of goods removed in bond to a place in the common customs area shall not take delivery of such goods or cause them to be warehoused or exported at the place of destination until he has duly entered the goods at the customs and excise office at that place, for consumption, warehousing or export, and has obtained the written authority of the proper officer for such delivery, warehousing or export.

   (5) The said consignee shall also submit to the proper officer all such invoices and documents relating to the goods as he may require as well as a numbered and date-stamped copy of the relative bill of entry for removal in bond.

   (6) If entry of the goods at the place of destination is not made within seven days of the arrival of the goods at that place, or within such further period as the proper officer may allow, the remover or the carrier or other person having custody of the goods shall forthwith deliver them to the State warehouse or other place approved by the proper officer.

   (7) Any person removing goods in bond to a place in the common customs area shall consign the goods to the care of the officer in charge of customs and excise at that place and shall conspicuously mark the consignment note with the words "In Bond".

   (8) The carrier shall advise its officials or agents at the place of destination that the goods are in bond and shall not deliver the goods without the written authority of the proper officer.

   (9) Subject to subregulation (11), the Director may, in the case of goods in transit through Botswana from any other territory in Africa by air or rail to any destination outside the common customs area, allow the goods in question to be entered for removal, in the case of goods removed by air, at the place where the goods are first landed in the common customs area, or in the case of goods removed by rail, at the place where the goods are exported from the common customs area provided the duty on any deficiency is paid forthwith.

   (10) No person shall allow such goods to be carried forward or exported from such airport or place until such goods have been duly entered for removal in bond and the proper officer at the place in question has granted written authority for such carriage or export.

   (11) Goods in transit overland through Botswana from any other territory in Africa other than by air or rail shall be catered for removal in bond at the place where they enter Botswana.

   (12) Except with the permission of the Director, goods in transit through the common customs area to a destination outside the common customs area shall be exported immediately and if export cannot take place immediately such goods shall be warehoused in a licensed customs and excise warehouse after entry for warehousing.

   (13) Beef or other meat and such other goods as the Director may decide, in transit by rail through the common customs area to a destination outside the common customs area shall be carried in sealed trucks direct from the sending station to the place of export in Botswana and such seals shall not be broken except with the permission of the proper officer at that place.

   (14) Such goods carried by any other means shall be subject to such conditions as the Director may impose.

   (15) Goods removed in bond to a customs and excise warehouse for manufacturing purposes or for storage in such warehouse shall be entered on a bill of entry for warehousing or re-warehousing but goods removed in bond to a place of entry for any other purpose may be duly entered for such purpose even if removed to such place from a customs, excise and sales duty warehouse in terms of section 20(7)(c) of the Act.

   (16) The following particulars shall be reflected on a bill of entry for direct removal in bond in the form CE.14-

 

   (a)   in the case of goods removed in bond to a place outside the common customs area, full particulars as required in accordance with the bill of entry form;

 

   (b)   in the case of goods which have been landed from an aircraft or other vehicle at a place to which they were not consigned and are removed in bond by the pilot or other carrier to the place to which they were consigned in the first place, full particulars as required in accordance with manifest requirements in the forms CE.2 and 3 and such additional particulars as are available to such pilot or other carrier in respect of such goods; and

 

   (c)   in other cases, full particulars as required in accordance with the bill of entry form, but the particulars relating to tariff heading or item or both need not be furnished unless required to be furnished by the Director.

   (17) Suppliers' invoices in respect of goods entered for removal in bond in the circumstances stated in subregulation (16)(a) shall be produced to the proper officer at the time of entry for removal, and suppliers' invoices, documents of title and such other documents as may be required by the proper officer shall be produced to the proper officer at the time of due entry at the place of destination in respect of goods removed in the circumstances referred to in subregulation (16)(b) or (c).

   (18) If goods which have been entered for warehousing at the place of importation are required for immediate removal in bond from that place before they have been deposited in the warehouse, they may be treated and entered for removal as if they had been so deposited.

   (19) If the final destination of any goods is a place other than the place of entry to which such goods have been removed in bond, no person shall remove such goods or cause such goods to be removed from such place of entry until such goods have been duly entered and, the proper officer has granted written authority for delivery thereof and if forwarded to the final destination without such written authority, such goods shall, if the proper officer so requires, be returned at the expense of the carrier or other person who brought the goods into the common customs area or who removed the goods without such written authority, to such place of entry or to such other place as the proper officer may decide.

PART IV
Customs and Excise Warehouses: Storage and Manufacture of Goods
in Customs and Excise Warehouses
(regs 18-38)

 

18.   Approval of customs and excise warehouses

   (1) Customs and excise warehouses (excluding special customs and excise manufacturing warehouses) shall be licensed only at places appointed in terms of section 7 of the Act and on application on forms CE.100 and 100A.

   (2) Forms CE.100 and 100A shall be completed in all details and shall be accompanied by such plans, description of the warehouse or other particulars as the Director may require.

   (3) A licence for a customs and excise warehouse may be issued in respect of any premises, store, fixed vessel, fixed tank, yard or other place which complies with such conditions as the Director may impose in each case in regard to construction, situation, access, security or any other condition he considers necessary.

   (4) Different premises, stores, vessels, tanks, yards, or other places on a single site, or on more than one site approved by the Director, may be licensed as a single customs and excise storage warehouse, a single customs and excise manufacturing warehouse, or a single special customs and excise warehouse for the purpose of sales duty in the name of one licensee.

   (5) Separate customs and excise warehouses on the same site may be licensed in the names of different persons subject to the conditions referred to in subregulation (3).

   (6) The Director may license a customs and excise warehouse for the storage or manufacture of any particular commodity or article or any class or kind of commodity or article and such warehouse shall not be used for any other purpose, except with the written permission of the Director.

   (7) If the security for the duty is at any time in the opinion of the proper officer not sufficient in regard to any customs and excise warehouse in which goods are deposited, he may at the risk and expense of the licensee of such warehouse and the owner of such goods cause them to be immediately removed and deposited in another customs and excise warehouse or other place approved by him; alternatively, the said licensee or owner may forthwith pay the duty on the goods.

   (8) The licensee of a customs and excise warehouse shall keep at the warehouse, in a place accessible to the proper officer, a record in a form approved by the Director of all receipts into and deliveries or removal from the warehouse of goods not exempted from entry under section 20(6) of the Act, with such particulars as will make it possible for all such receipts and deliveries or removals to be readily identified with the goods warehoused, and with clear references to the relative bill of entry passed in connection therewith.

   (9) The licensee of a customs and excise warehouse shall display in a prominent position in the warehouse an extract of the relative regulations in this Part.

   (10) No goods entered for storage or manufactured in a customs and excise warehouse (except spirits or wine in the process of maturation or maceration in a customs and excise manufacturing warehouse) shall be retained in customs and excise warehouses for a total period of more than five years from when the goods were first entered for warehousing but the Director may, in exceptional circumstances and on such conditions as he may impose in each case, allow such goods intended for trade purposes to be so retained for a further period not exceeding one year and such other goods as he may decide to be retained for such further period as he may specify.

   (11) Any fixed vessel, tank, receiver, vat or other container licensed as a customs and excise warehouse or used in a customs and excise warehouse for the storage or manufacture of any goods in terms of Part IV of the Act shall be gauged in a manner approved by the Director and any fitting, meter, gauge or indicator necessary for ascertaining the quantity of any goods contained in such vessel, tank, receiver, vat or other container shall be supplied and fitted by the licensee at his expense.

   (12) The licensee of a customs and excise warehouse shall notify the proper officer immediately of, or prior to, any change, or contemplated change, no matter of what nature, in his legal identity, name or address of his business or goods manufactured by him.

 

19.   Storage of goods in customs and excise warehouses

   (1) Subject to subregulations (3) and (4), goods which have been entered for warehousing in a customs and excise warehouse shall be conveyed to the warehouse immediately after such entry and there deposited.

   (2) All goods entered for warehousing shall be conveyed to the warehouse only by the railway operators or by a person who has given such security as the Director may require in terms of section 111 of the Act.

   (3) Imported packages which have been entered for warehousing in a customs and excise warehouse but which are leaking, or of which the whole or part of the contents is missing, or which are in an otherwise damaged condition, shall not be removed to the warehouse unless examined in terms of regulation 11(12) to (17).

   (4) If such package is however removed to the warehouse without such examination the full invoiced contents of such package shall be deemed to have been imported and shall be accounted for under the provisions of the Act.

   (5) The licensee of any customs and excise warehouse shall notify the owner of any imported goods entered for warehousing in such warehouse of the non-receipt of any such goods, or any part thereof, and the owner of such goods shall take immediate steps to account to the proper officer for such goods or to pay the duty due thereon.

   (6) The licensee of any customs and excise warehouse into which goods are received shall ensure that such goods have been duly entered for warehousing in such warehouse and, unless proof that such goods have been so entered is in his possession at the time of receipt of such goods, he shall keep such goods separated from other goods in such warehouse and make a report to the proper officer forthwith.

   (7) The licensee of a customs and excise warehouse shall not allow any goods of a dangerous or inconvenient nature to be stored in such warehouse unless it has been approved for the storage of such goods, and the licensee of a customs and excise warehouse which has been approved for a particular class of goods shall not allow any other goods to be deposited therein.

   (8) All goods in a customs and excise warehouse shall be so arranged and marked that it will be easily identifiable and accessible for inspection and that each consignment and the particulars thereof can readily be ascertained and checked.

   (9) Goods deposited in a customs and excise warehouse may at any time be examined by the proper officer and the licensee of such warehouse, or his representative, shall be present during such examination and assist the proper officer in the execution of such examination.

   (10) Goods deposited in a customs and excise warehouse in closed trade containers shall not be examined, nor the packages opened or altered in any way, except with the permission of the proper officer and in the presence of an officer if he so requires, unless immediate action for the safety of the goods is necessary, in which case the licensee shall immediately notify the nearest available officer.

   (11) No unpacked goods in liquid form shall be stored in ungauged containers in a customs and excise warehouse without the written permission of the Director.

   (12) Subject to section 22 of the Act, samples of warehoused goods, in such quantities as the proper officer may allow, may be taken by the importer under customs supervision, provided that prior written application is made.

 

20.   Transfer of ownership of dutiable goods in warehouse

   The transfer of ownership of dutiable goods in a customs and excise warehouse shall only be acknowledged if the prescribed form is presented to the proper officer duly completed in all respects and is supported by or includes a declaration as indicated hereunder-

 

   (a)   "I, ........................................... for transferor, hereby declare that ownership of the above-mentioned goods, which are my property, is given to ................................................... address ..............................................;

 

      For transferor ................................................................ Date ....................".

 

   (b)   "I ........................................... for transferee, hereby accept responsibility in terms of the provisions of the Customs and Excise Duty Act, and regulations in respect of the above-mentioned goods.

 

      For transferee ................................................................ Date ..................."

 

21.   Manufacture of goods in customs and excise warehouses

   (1) The Director may, on such conditions as he may impose in each case, allow the manufacture by a licensee in a customs and excise manufacturing warehouse of goods which shall not be subject to the provisions of Part IV of the Act.

   (2) Subject to regulation 18(2), any application for the licensing of a customs and excise manufacturing warehouse shall state the nature of materials and the processes to be used in the manufacture of every excisable or other product, the expected annual quantities of such materials to be so used and the expected annual production of every excisable product:

   Provided that the nature and quantity of materials to be used in the manufacture of sales duty goods need not be stated.

   (3) The plans referred to in section 27(5) of the Act shall be submitted to the Director with as many copies as he may require.

   (4) Distinguishing marks or numbers to the satisfaction of the Director shall be indicated on every room, vessel, still, utensil or other plant and such mark or number shall be shown on schedules submitted with such plans.

   (5) Vessels, stills and other plant in a customs and excise manufacturing warehouse shall be placed, fixed and connected to the satisfaction of the Director and the licensee shall not alter the shape, position or capacity of any plant or install any additional or new plant or remove any plant without the permission of the Director after submission to him of an application for alteration of such plant.

   (6) No manufacturing shall commence in a customs and excise manufacturing warehouse without the permission of the Director.

   (7) All rooms, places, distilling apparatus, spirits receivers and other fixed vessels or containers and such other plant as the Director may specify, in a customs and excise manufacturing warehouse shall be locked or otherwise secured in accordance with the instructions and in the discretion of the proper officer, and the licensee shall at his own expense and to the satisfaction of the proper officer, provide, apply, repair and renew whatever is required to enable the proper officer to affix locks to such rooms, places, distilling apparatus, spirits receivers and other fixed vessels or containers and other plant specified by the Director, or to secure them in any other manner.

   (8) Every pipe in a customs and excise manufacturing warehouse shall, except with the permission of the Director or unless used exclusively for the discharge of water and spent wash, be so fixed and placed as to be capable of being examined for the whole of its length.

   (9) Pipes for the conveyance of different materials or products shall, if required by the Director, be painted in such colour for every material or product as he may require.

   (10) The licensee shall paint such pipes at his own expense and shall repaint such pipes whenever required by the proper officer.

   (11) Every cock and valve used in such warehouse shall be of a type approved by the Director.

   (12) The licensee shall keep such cocks and valves in proper repair at all times.

   (13) No person other than a licensee of a customs and excise manufacturing warehouse licensed for the manufacture of excisable goods shall own, use or control a machine for cutting tobacco or a machine, appliance or apparatus which is in the opinion of the Director of a type specially designed for any process in the manufacture of an excisable product except with the permission of the Director and no person to whom permission to own, use or control such machine, appliance or apparatus has been so granted, shall sell or dispose of such machine, appliance or apparatus or allow any other person to use it without the permission of the Director.

   (14) The Director may require that any class or kind of such machine, appliance or apparatus shall be registered with him and shall bear such registration numbers in such manner as he may decide.

   (15) When a manufacturing operation has been completed in a customs and excise manufacturing warehouse, the licensee shall give the proper officer all the necessary assistance in ascertaining the quantity and strength or other particulars of the goods manufactured and record such particulars and render such returns as the Director may require.

   (16) A licensee shall stop any operation or the working of any still when required to do so by the proper officer for the purpose of testing the output.

   (17) Every licensee who is required to do so by the Director shall furnish a diagram to scale of any still, utensil or other plant in his customs and excise manufacturing warehouse together with explanatory notes relating to the working of such still, utensil or other plant.

   (18) Except with the permission of the proper officer, no excisable goods manufactured in a customs and excise manufacturing warehouse shall be removed from a receiver, vessel or other container in which they were collected until account thereof has been taken by the proper officer.

   (19) The Director may allow the quantity of any excisable goods in a customs and excise manufacturing warehouse to be ascertained by means of any massmeter, meter, gauge or other instrument or appliance of a type approved by him.

   (20) The licensee shall supply and fit such massmeter, meter, gauge or other instrument or appliance to the satisfaction of the Director and keep it in proper repair at his expense and shall have it assized regularly and, in addition, at any time required by the proper officer.

   (21) Every licensee of a customs and excise manufacturing warehouse shall, unless exempted by the Director, keep a stock record, in a form approved by the Director, in which such licensee shall record daily such particulars of receipts of materials, nature and quantities of excisable goods manufactured, nature and quantities of by-products or other goods manufactured and disposal of goods manufactured and such other particulars as the Director may require in each case.

   (22) Such stock record shall, when not in use, be kept in a fire-proof safe.

   (23) Every licensee of a customs and excise manufacturing warehouse shall furnish to the proper officer such returns showing such particulars and at such times and under such conditions as the Director may decide.

   (24) Subregulations (3) to (12) and (15), (16) and 21 and (22) shall not apply in respect of special customs and excise warehouses for purposes of sales duty.

 

22.   Clearance and removal of goods from customs and excise warehouses and payment of duty

   (1) The licensee of a customs and excise warehouse shall not cause or permit any goods to be delivered or removed from such warehouse until he is in possession of a relative ex-warehouse bill of entry, in the specified form, numbered and date-stamped by the proper officer, and any person entering any goods for delivery or removal from a customs and excise warehouse shall do so on the forms specified herein.

   (2) Notwithstanding subregulation (1) and subject to the Sixth Schedule hereto the Director may permit the licensee of any customs and excise warehouse to remove from such warehouse goods which are liable to excise duty or sales duty or both, or such other goods as the Director may specify from time to time, provided-

 

   (a)   a certificate for removal of excisable or specified goods ex-warehouse in the form CE.32, duly completed by the licensee of such warehouse, is deposited by such licensee in the entry box referred to in subregulation (3);

 

   (b)   in the case of sales duty goods manufactured in Botswana, an invoice prescribed in subregulation (19) and regulation 33(12) and (13) is completed or complies with regulation 13(6); and

 

   (c)   he complies with subregulations (5), (6), (7), (8), (9), (10), (12), (13) and (16).

   (3) Except with the permission of the Director, subject to such conditions as he may impose, every licensee of a customs and excise warehouse who has been granted permission in terms of subregulation (2) shall provide and fix to any convenient and permanent structure in an accessible place in such warehouse an entry box of a construction and design approved by the Director, for safe depositing of documents.

   (4) The box in question shall be provided with fittings and shall be designed to enable the proper officer to lock it with a State lock so that documents deposited therein cannot be withdrawn and also so that at any time considered necessary by the Director documents can neither be deposited nor withdrawn.

   (5) In the case of excisable goods to be removed from any customs and excise warehouse for home consumption under Schedule No. 6 of the Act or for the home consumption as State stores, the licensee of such warehouse shall, notwithstanding subregulation (2), not remove or permit such goods to be removed from such warehouse unless a declaration regarding restricted removal of excisable or specified goods ex-warehouse in the form CE.33 has been completed and signed by the manufacturer under Schedule No. 6 of the Act or an official of the state body in question, as the case may be, and a copy of such declaration has been attached to each copy of the certificate for removal of excisable or specified goods ex-warehouse in the form CE.32.

   (6) In the case of goods to be so removed for consumption under Schedule No. 6 of the Act, the Director may require that the said declaration shall be approved by the proper officer in the area where the manufacturer's premises are situated before such goods are removed.

   (7) Joint excise and sales duty accounts together with the bills of entry as referred to in subregulation (1) shall be presented to the proper officer by the licensee of each customs and excise warehouse in respect of all motor vehicles which are subject to excise and sales duty and removed from such warehouse during the previous period of three months for the purposes mentioned in section 20(7) of the Act on or before the 14th day of the month following the period of three months to which the account relates.

   (8) All other bills of entry as referred to in subregulation (1) shall be presented to the proper officer by the licensee of each customs and excise warehouse in respect of all excisable or specified goods removed from such warehouse during the previous calendar month for the purposes mentioned in section 20(7) of the Act within 14 days after stock-taking or the closing of accounts for duty purposes.

   (9) Copies of all certificates (including certificates and invoices in respect of motor vehicles) deposited in the entry box for each such purpose or for each class or kind of bill of entry specified in these Regulations, as the Director may require, shall be attached to the original of the respective bills of entry or shall be specified on a schedule attached to such bill of entry, such certificates being submitted to the proper officer separately in accordance with conditions which the Director may impose.

   (10) Any duty due in respect of goods to which such bills of entry relate shall be paid by such licensee.

   (11) Notwithstanding subregulation (1) the Director may also permit the licensee of a customs and excise warehouse, subject to compliance with the requirements of subregulations (3) and (4), to remove from such warehouse imported oil classified under tariff headings 27.07.50, 60, 70 of 80 and 27.10.20, .30, .40 or .50 and such other imported goods as the Director may permit from time to time, for consumption in terms of item 401.00 under subregulations (2) to (10) and in that event the said subregulations (2) to (10) shall mutatis mutandis apply and for the purpose of such application any reference in such regulations to excisable goods and excise duty shall be deemed to be a reference to the above-mentioned goods and to fiscal and customs duties or fiscal and customs duties as well as excise duty, respectively.

   (12) Certificates may be deposited in the entry box in his customs and excise warehouse by a licensee at any time during the hours when goods are permitted to be delivered or removed from such warehouse, but the Director may require in writing that certificates relating to deliveries or removals from such warehouse for any date or any period stated by the Director shall be deposited in the entry box before a time indicated by him on that date or on each day during that period.

   (13) The licensee shall number certificates consecutively in the space provided in respect of removals from each customs and excise warehouse.

   (14) When the proper officer has authorized the delivery or removal of any goods from a customs and excise warehouse or the licensee has deposited a certificate in terms of subregulation (2) in the entry box for delivery or removal of any such goods, the licensee of the warehouse shall cause such goods to be so delivered or removed immediately, unless the special permission of the proper officer has been obtained for their retention, but for any retention exceeding a period of seven days the permission of the Director shall be obtained.

   (15) The Director may grant general permission for retention in respect of such class or kind of goods and for such periods as he considers necessary.

   (16) The duty on any goods removed from a customs and excise warehouse shall be payable before such goods are so removed, but in respect of goods removed under subregulation (2) the Director may, subject to such security as he may require and to such conditions as he may impose in each case, permit the payment to be deferred to such date or dates as the Director may determine.

   (17) Notwithstanding the provisions of subregulation (16), every manufacturer of sales duty goods or excisable goods of Section B of Part 2 of Schedule No. 1, every owner of sales duty goods or such excisable goods manufactured for him partly or wholly from materials owned by such owner, and every manufacturer of and dealer in pearls, precious and semi-precious stones, precious metals or articles containing or manufactured of such pearls, precious and semi-precious stones or precious metals, shall present quarterly an account, in accordance with the directions of the Director, in respect of any goods removed from their premises which have been licensed as special customs and excise warehouses for the purposes of sales duty or such excise duty.

   (18) The said account shall be presented to the proper officer and the duty due paid to him on or before the 25th day of the month following the quarter to which the account relates:

   Provided that, in the case of motor vehicles, accounts shall be presented and the duty paid at the times prescribed in subregulations (7) to 10 and (16) respectively.

   (19) Regulation 33(12) and (13) shall mutatis mutandis apply in respect of any removal of sales duty goods ex-warehouse and for that purpose any reference to beer shall be deemed to be a reference to any sales duty goods.

   (20) On any duty paid after the dates mentioned in subregulations (16), (17) and (18) interest shall be paid at the rate of 10 per cent per annum for every full month the amount is in arrear, a portion of a month being calculated as a full month:

   Provided that the Director may, in his discretion, remit such interest if he is of the opinion that circumstances exist on account of which such arrear payment was unavoidable.

 

23.   Clearance and removal of goods from customs and excise warehouses for home consumption

   (1) Excisable goods shall not be removed from any customs and excise warehouse for payment of duty in terms of regulation 22(1) or (2) except in such minimum quantities as the Director may determine in respect of each excisable product or spirituous beverage.

   (2) Subject to regulation 22(11) imported goods liable to fiscal and customs duty or sales duty or both shall not be removed from a customs and excise warehouse for home consumption until such goods have been entered in terms of section 20(7) of the Act with payment of any duty due and the licensee of such warehouse is in possession of a copy of such entry numbered and date-stamped by the proper officer.

 

24.   Clearance and removal of goods from customs and excise warehouses for export (including supply as stores to foreign-going aircraft)

   (1) The clearance and removal of goods from any customs and excise warehouse for export or supply as stores to any foreign-going aircraft shall be subject to regulation 22(1) to (16).

   (2) The proper officer may require any goods entered for export or supply as stores from any customs and excise warehouse to be delivered to any examination shed or other place indicated by him or may require such goods to be retained in such warehouse for the purpose of examination prior to such export or supply and such goods shall not be removed, exported or supplied without the permission of the proper officer.

   (3) The goods in question shall be kept separate from any other goods conveyed on the same vehicle and shall be accompanied by a copy of the relative bill of entry, certificate or invoice mentioned in regulation 22(2).

   (4) Unless the stores are conveyed by the actual remover or owner or licensee of the customs and excise warehouse in question or his employee, such stores shall, except with the permission of the Director, be carried only by the railway operators or a person who has given security in terms of section 111 of the Act.

   (5) Such goods for export or supply as stores shall be presented to the proper officer, at such place as the officer may decide for verification and immediately thereafter be conveyed by the shortest route to the aircraft or rail by means of which they will be exported.

   (6) No carrier or other person shall divert such goods to any other destination or substitute any other goods for such goods intended for export or supply as stores or tamper with such goods in any manner.

   (7) The licensee of a customs and excise warehouse from which goods for supply to a foreign-going aircraft as stores are removed, shall obtain on a copy of the bill of entry, certificate or invoice relating to such goods a receipt signed by an officer of the aircraft to the effect that the stores have been received on board, and such receipted copy shall be handed to the proper officer before the departure of the aircraft.

   (8) The licensee shall produce proof to the satisfaction of the Director that goods entered for export or supply as stores to a foreign-going aircraft have been exported and such proof shall be submitted within such period as the Director may require.

   (9) If any goods removed from a customs and excise warehouse for export or supply as aircraft stores, or any portion of such goods, are not shipped or despatched, the licensee of the said warehouse shall immediately report the facts to the proper officer and he shall forthwith pay the duty on such goods or cause them to be removed to the State warehouse or take such other action as the proper officer may decide.

   (10) The pilot of an aircraft shall produce any stores on board his aircraft (irrespective of where such stores were taken on board) whenever and wherever he is required to do so by the proper officer, and shall provide facilities for such stores to be placed under seal.

   (11) He shall also forthwith pay the duty on any stores which were shipped outside the common customs area or which were shipped at any place in the common customs area ex customs, excise and sales duty warehouse and which have been consumed, sold or disposed of on such aircraft at any place in the common customs area when the aircraft is not air-borne or on such aircraft on a flight between any places in the common customs area (except such stores which have been so consumed for the operation of the aircraft itself or which have been so consumed by the pilot or any member of the crew or any passenger as part of the service included in the service contract of such pilot or crew member or fare of such passenger without extra payment therefor).

   (12) For the purposes of subregulation (1) goods which may be supplied to an aircraft as stores shall include all consumable goods normally used on such aircraft for propulsion, catering or maintenance but shall not include normal durable equipment or replacements of normal durable equipment of such aircraft.

   (13) Normal durable equipment or replacements thereof shipped at any place in the common customs area on any foreign-going aircraft shall, except if elsewhere provided for, be treated as an export of such goods and shall be subject to the provisions of the Act and these Regulations insofar as they relate to the exportation of goods.

 

25.   Clearance of goods from customs and excise warehouses for removal in bond

   (1) Regulation 17 shall mutatis mutandis apply to goods removed in bond from any customs and excise warehouse.

   (2) The removal in bond of goods from a customs and excise warehouse shall also be subject to regulation 22(1) to (16).

   (3) In the case of goods liable to excise duty only and removed in bond from one customs and excise warehouse to another, any copy of a certificate for the removal of excisable or specified goods ex-warehouse in the form CE.32 relating to the removal of such goods shall, on being deposited in the entry box in such warehouse to which such goods were so removed, be deemed to be a bill of entry for re-warehousing in respect of such goods in that warehouse.

   (4) In the case of sales duty goods manufactured in Botswana, the owner may only remove such goods in the form CE.32 for removal in bond and for re-warehousing only.

   (5) Particulars of such removals shall be indicated on a form as required by the proper officer.

   (6) The consignee of any goods removed in bond shall notify the remover immediately of the non-receipt of such goods, or any part thereof, and such remover shall take immediate steps to account to the proper officer for such missing goods or to pay the duty due thereon.

 

26.   Ascertaining the strength and quantity of spirits for duty purposes

   (1) The strength of any spirits or any spirituous preparation imported into or manufactured in Botswana shall be ascertained in the manner specified by the Director.

   (2) In any entry, certificate, return, invoice, statement or other document submitted to the department in accordance with the provisions of the Act in respect of imported spirits or spirituous preparations, or spirits or spirituous preparations manufactured in Botswana, the strength of such spirits or spirituous preparations shall be declared as percentage alcohol by volume at 20° Celsius.

   (3) The quantity of spirits in any container shall, if calculated by mass-measuring, be ascertained in the manner specified by the Director.

 

27.   Control of the use of spirits for certain purpose

   (1) Samples for reference to the Director in terms of section 30(1) of the Act shall, whenever possible, be taken by, or under the supervision of the proper officer, and shall be despatched in a manner determined by the Director.

   (2) The licensee concerned shall furnish such declaration and in such form as the Director may require.

   (3) The Director shall set forth in a certificate his decision concerning the certification or approval of any sample submitted.

   (4) No person shall, without authority of the proper officer, tamper with, substitute or alter any sample or a label thereon after such sample has been taken for certification or approval.

   (5) A licensee who intends using for blending brandy in terms of section 30(2) of the Act any spirits in respect of which a rebate of duty for maturation is provided for, shall notify the proper officer at least 24 hours before commencement of such blending operation and comply with such conditions regarding supervision of the blending operation as he deems necessary.

   (6) Where the proper officer directs that an officer should be present at the blending operation, the blending must take place under the supervision of the officer.

 

28.   Requirements in respect of stills

   (1) Subject to subregulation (2) no person, other than an agricultural distiller, shall use a pot still with a capacity of less than 680 litres or a continuous still which is not capable of distilling 910 litres or more of wine or wash per hour.

   (2) Subregulation (1) shall not apply to any still lawfully in use at the time of the commencement of the Act, or to any still which the Director may, in his discretion, authorize to be used for the distilling or manufacture of essences or such other preparations as he may determine, or for experimental purposes.

   (3) No agricultural distiller shall use a still with a capacity of less than 90 litres for distilling spirits:

   Provided that this requirement shall not apply in respect of a still which is lawfully in the possession of an agricultural distiller immediately prior to the commencement of the Act.

   (4) No person shall use a still for distilling spirits, and no licence to distil spirits therein shall be issued, unless such still is made wholly of copper, tin, stainless steel or aluminium.

   (5) The said stills shall only be repaired with one or more of the aforementioned metals (not coatings thereof) unless otherwise approved by the Director.

   (6) When an agricultural distiller ceases to operate as an agricultural distiller or ceases to be an agricultural distiller in terms of the Act, he shall, in addition to any notification under any provision of the regulations regarding any spirits manufactured by him, forthwith notify the Director of the disposal or intended disposal of any still in his possession.

 

29.   Spirits manufactured by agricultural distillers

   (1) An agricultural distiller shall not use a still which is not erected on a foundation of brick, stone or cement and is not securely built-in to the satisfaction of the proper officer and in a position approved by him on the farm in question.

   (2) Every agricultural distiller shall submit on forms approved by the Director-

 

   (a)   to the proper officer within 30 days after the first day of January in each year, a return of spirits in his possession on the first day of January;

 

   (b)   to the proper officer within 14 days after completion of each new distillation or re-distillation of spirits by him, a return of the quantity and strength of the spirits so distilled or re-distilled; and

 

   (c)   on demand by the proper officer, a return, declared by him to be correct, of the strength and quantity of spirits in his possession on the date of such demand.

   (3) The return required in terms of subregulation (2)(a) shall also be rendered by a person who has ceased to be an agricultural distiller, but who was an agricultural distiller the preceding calendar year.

   (4) When an agricultural distiller ceases to operate as an agricultural distiller or ceases to be an agricultural distiller in terms of the Act, he shall notify the Director forthwith and furnish at the same time a return of the nature referred to in subregulation (2)(c) on the date on which he ceases to operate as or to be an agricultural distiller.

   (5) He shall also pay the duty forthwith on any spirits stated in such return to be in his possession on such date, unless such spirits are consumed on such farm in accordance with the Act, and shall surrender to the proper officer the counterfoils of any certificates issued in respect of any spirits, as well as any unused certificates in his possession.

   (6) Regulations 21(1) to (22), 22(1) to (16) and 30(1) to (5) shall mutatis mutandis apply to any agricultural distiller and to any spirits manufactured by him, and for the purpose of such application any reference to a customs and excise manufacturing warehouse shall be deemed to be a reference to the farm owned or occupied by such agricultural distillers or on which such spirits are manufactured, but the Director may exempt any class of agricultural distillers from the application of all such regulations or any such regulation on such conditions as he may impose in each case.

 

30.   Manufacture of spirits in customs and excise manufacturing warehouses

   (1) All wash shall be fermented in the entered fermenting vessels and all wash and wine shall, before being conducted to a still for distillation, be placed in the entered chargers and conducted thence through the pump and head tank by means of closed metal pipes or other pipes of a kind approved by the Director direct to the still.

   (2) No person shall feed any wine, spirits or spirits mixed with wine or wash into any still from a charger unless the proper officer has taken account of the quantity and strength thereof.

   (3) Thereupon the proper officer shall lock or seal the charger which shall be kept so locked or sealed throughout the distilling operation, but the Director may, in respect of such class or kind of charge and on such conditions as he may decide, dispense with the requirement of locking or sealing any charger or of taking account of any charge.

   (4) Every licensee shall keep, to the satisfaction of the Director, proper warehouse registers of all spirits in his customs and excise manufacturing warehouse, and he shall keep a true record in a transfer book in such form as the Director may require of all transfers of such spirits from one vessel or container or another.

   (5) Such transfers shall not be effected without the permission of the proper officer and shall be recorded in the transfer book immediately on completion of each such transfer.

   (6) In every case where any person is required to show in any entry, certificate, return, invoice, declaration or other document the strength of spirits manufactured in Botswana, he shall state the true alcoholic strength, i.e. the strength as would be indicated by Sikes' hydrometer after the removal of any obscuration in such spirits.

   (7) All casks containing spirits for maturation shall be plainly marked to the satisfaction of the Director, on one of the outside ends, with a distinguishing number, the year of removal to a customs and excise manufacturing warehouse for maturation and such other information as the Director may require from time to time.

   (8) The stacking of casks containing spirits for maturation in a customs and excise manufacturing warehouse shall be in a manner approved by the proper officer.

   (9) No spirits shall be removed from any cask during the period of maturation, except under the supervision of the proper officer.

   (10) The stacking of packages or vessels containing spirits in a customs and excise manufacturing warehouse shall be in a manner approved by the proper officer.

   (11) Such particulars as the Director may require shall be marked to the satisfaction of the proper officer on one of the outside ends of all packages or vessels (except fixed vessels) containing spirits in a customs and excise manufacturing warehouse.

   (12) All such particulars referred to in subregulation shall be legibly painted and kept so painted thereon in letters or figures of such size as the proper officer requires.

 

31.   Manufacture of spirituous beverages in any customs and excise storage warehouse and clearance of such beverages

   (1) Any bill of entry for removal in bond or re-warehousing in the form CE.15 or a certificate for removal of excisable or specified goods ex-warehouse in the form CE.32 for transfer of any spirits from any customs and excise manufacturing warehouse to any customs and excise storage warehouse shall be for the actual quantity so removed and shall be reduced by the licensee of the said customs and excise storage warehouse by the percentage relating to spirits specified in section 84(32) of the Act, and such reduced quantity shall be deemed to have been received in such storage warehouse:

   Provided that, for the purposes of the allowance of the said percentage, the Director may regard any customs and excise storage warehouse as a customs and excise manufacturing warehouse provided the said percentage is thereby not allowed more than once in respect of the same spirits.

   (2) When any spirits so re-warehoused in a customs and excise storage warehouse are required for the blending of brandy or the manufacture of any other spirituous beverage, such spirits shall first be entered on a provisional bill of entry for payment of duty ex-warehouse or a relative certificate for removal of excisable or specified goods ex-warehouse in the form CE.32 but payment of duty in respect of such spirits shall be subject to subregulation (5).

   (3) Any spirits or any spirits contained in spirituous beverages removed from any customs and excise storage warehouse for removal in bond, re-warehousing or supply under Schedule No. 6 to the Act, shall be subject to regulation 22(1) to (16) and the actual quantity so removed shall in each case be entered in the relative bill of entry or certificate.

   (4) Stock shall be taken not later than on the last working day of every month or at such other times as the Director may decide, by the proper officer and the licensee of every customs and excise storage warehouse, of all spirits and spirits contained in spirituous beverages in such warehouse.

   (5) The amount of duty payable in respect of any spirits removed from any customs and excise storage warehouse shall, in addition to any duty payable under subregulation (3), be calculated at the appropriate rates of duty on the difference between the total quantities deemed to have been received into such warehouse in terms of subregulation (1) during the month in question and the total quantities of spirits and spirits contained in spirituous beverages removed under subregulations (3) during that month plus the total quantities of spirits and spirits contained in spirituous beverages found to be in stock in accordance with subregulation (4) and payment of such duty shall be subject to regulation 22(7), (8), (9), (10) and (16).

   (6) Any quantity mentioned in this regulation shall be such quantity expressed in litres alcohol by volume.

   (7) If spirits matured under the provisions of item 609.04.30 are used in the blending of brandy or the manufacture of any spirituous beverage under section 30(2) of the Act, such blended brandy or beverage shall contain not less than one per cent or any multiple of one per cent (calculated at the strength of alcohol content by volume) of any class of matured spirits specified in paragraph (1), (2) or (3) of the said item, taken separately, and such blended brandy or beverage shall not be used in any other blend under the said section without the permission of the proper officer.

   (8) The Director may require that the blending or other formula in respect of the manufacture of any spirituous beverage under section 30 of the Act shall be registered with him and such formula shall not be altered without the knowledge and permission of the Director.

   (9) The Director may, in respect of any blended brandy or other spirituous beverage manufactured under section 30 of the Act, require that any code mark approved by him in respect of any formula mentioned in subregulation (8) and registered with him be indicated on any retail or wholesale container or any fixed vessel, tank or other container in a customs and excise storage warehouse containing any such brandy or beverage.

   (10) Any bill of entry or certificate for re-warehousing or removal in bond of any spirituous beverage in a customs and excise storage warehouse shall reflect sufficient particulars so that the duty payable in respect of the goods so entered can be readily calculated.

 

32.   Manufacture of wine

   (1) Regulation 18(1) to (11) shall mutatis mutandis apply to the approval and conduct of any special customs and excise warehouse for the manufacture of wine.

   (2) Regulations 21(1) to (22) and 22(1) to (16) shall mutatis mutandis apply to the manufacture of wine in any special customs and excise warehouse, but the Director may exempt any class of manufacturer of wine from the application of such regulations or any such regulation on such conditions as he may impose in each case.

   (3) Invoices in such form and reflecting such particulars as the Director may require shall, prior to removal of any wine, be completed in respect of all wine removed from a special customs and excise warehouse or a customs and excise manufacturing warehouse, subject to such conditions or exemptions as the Director may impose or grant.

   (4) The duplicates of such invoices shall at all times be available to the proper officer for inspection.

   (5) Consignment notes, shipping documents and any other documents relating to such wine shall also be made available to the proper officer on demand.

   (6) In the case of any removal of wine ex-warehouse for payment of duty, the relative invoice referred to in subregulations (3), (4) and (5) shall be deemed to be a certificate for removal of excisable or specified goods but copies of such invoices shall not be deposited in the entry box unless required in writing by the Director on the date or for the period mentioned in regulation 22(12) and (13).

   (7) The quantities of wine removed for payment of duty under this regulation may, at the time of declaration on a bill of entry in terms of regulation 22(7), (8), (9) and (10), be reduced by the percentage specified in section 84(32) of the Act in respect of wine and duty shall be calculated on such reduced quantities.

   (8) In the case of any removal of wine ex-warehouse for a purpose other than payment of duty, the relative invoice referred to in subregulations (3), (4) and (5) shall not be accepted as a certificate for removal of excisable or specified goods and such removal shall be subject in all respects to regulation 22(1) to (16).

   (9) When a wine-grower discontinues his operations as a wine-grower, he shall surrender to the proper officer all the counterfoils of certificates which have been issued in respect of any wine and also all unused certificate forms in his possession.

 

33.   Manufacture of beer

   (1) At least 24 hours before any brew is begun the manufacturer shall record the day and hour of brewing, together with the date of making the entry, and at least two hours before commencing to mash he shall record the quantity and kind of materials to be used.

   (2) The manufacturer shall also record the quantity of worts collected and the relative density of the worts before fermentation, the numbers and description of the vessels in which the worts were collected, and the time when the entry is made.

   (3) Such entry shall be made not later than one hour after the collecting has been completed.

   (4) The manufacturer shall record the aforementioned particulars in a brewing book, in a form approved by the Director, within 48 hours after the brew has been collected.

   (5) If worts of different brews are mixed at any stage of manufacture, the manufacturer shall record in the brewing book (within one hour of such mixing) the relative quantities, relative density before fermentation and such other particulars as the Director may require in respect of the different quantities so mixed and also the quantity and relative density before fermentation of the mixed worts.

   (6) The manufacturer shall keep the said brewing book in his customs and excise manufacturing warehouse where it shall at all times be accessible to the proper officer and ready for his inspection.

   (7) The manufacturer shall not, except with the permission of the proper officer, obliterate or alter any entry in such book.

   (8) Sugar solutions shall not exceed 1150 degrees relative density.

   (9) Pure caramel used for colouring purposes and sugar solutions shall be prepared, recorded and used in a manner approved by the Director.

   (10) In the manufacture or preparation of beer for sale, a manufacturer shall not use or add any saccharin, sucramine or sugarol, or any of the compounds of saccharin, sucramine or sugarol respectively, or any other substance (except sugar) that shows a positive reaction to the chemical tests for saccharin.

   (11) If, at any time after fermentation has commenced in any worts so that the original relative density cannot be ascertained by the prescribed saccharometer, the original relative density thereof is required to be ascertained, such relative density shall be ascertained in the following manner-

 

   (a)   from a sample taken from any part of such worts, a definite quantity at 15,6 degrees Celsius shall be distilled;

 

   (b)   the distillate and residue shall each be made up with distilled water to the total quantity before distillation and the relative density of each shall be ascertained;

 

   (c)   the number of degrees by which the relative density of the distillate is less than the relative density of distilled water shall be deemed the spirit indication of the distillate; and

 

   (d)   the degrees of original relative density standing opposite to such indication in the table for use with Sikes' hydrometer added to the relative density of the residue shall be deemed to be the original relative density of such worts.

   (12) Invoices in a form approved by the Director and reflecting such particulars as he may require, shall be completed by every manufacturer to cover all beer removed from any customs and excise manufacturing warehouse and copies of such invoices shall at all times be accessible for inspection by the proper officer.

   (13) Consignment notes, shipping documents and such other documents and returns as the proper officer may require, shall also be made available to him on demand.

   (14) In the case of any removal of beer ex-warehouse for payment of duty, the relative invoice referred to in subregulations (12) and (13) shall, for the purposes of regulation 22(2), be deemed to be a certificate for removal of excisable or specified goods, but copies of such invoices shall not be deposited in the entry box unless required in writing by the Director on the date or for the period mentioned in regulation 22(12) and (13).

   (15) The quantities of beer so removed shall, however, be declared on a bill of entry monthly in terms of regulation 22(7), (8), (9) and (10).

   (16) In the case of any removal of beer ex-warehouse for any purpose other than payment of duty, the relative invoice referred to in subregulations (12) and (13) shall not be accepted as a certificate for removal of excisable or specified goods and such removal shall be subject in all respects to regulation 22(1) to (16).

 

34.   Manufacture of vinegar substitutes, etc.

   Regulation 33(12) to (16) shall mutatis mutandis apply in respect of any removal of vinegar substitutes or acetic acid ex-warehouse and for that purpose any reference to beer shall be deemed to be a reference to vinegar substitutes or acetic acid.

 

35.   Manufacture of tobacco

   (1) The net mass per 1000 cigarettes of each class of each brand of cigarettes manufactured in a customs and excise manufacturing warehouse shall be ascertained in such manner and at such times as the Director may require.

   (2) The Director may permit an average mass, ascertained from time to time in the manner determined by him, of each class of each brand of cigarettes or cigars manufactured in any customs and excise manufacturing warehouse to be used in that warehouse for purposes of calculating the duty on such class of cigarettes or cigars for such time as he may permit.

   (3) Subject to the proviso to section 36(2) of the Act, no manufacturer shall remove any cigarettes or cigarette tobacco or permit any cigarettes or cigarette tobacco to be removed from his licensed customs and excise manufacturing warehouse for consumption in Botswana unless-

 

   (a)   in the case of cigarettes, they are properly packed in an unbroken and unopened container which contains 10, 20 or 30 cigarettes and a stamp impression as determined by the Director has been made thereon; and

 

   (b)   in the case of cigarette tobacco, it is properly packed in an unbroken and unopened container containing a net mass of 50 grammes or multiples thereof with a maximum of 200 grammes.

   (4) The dies for making the stamp impressions referred to in subregulation (3) shall be made available by the Director to manufacturers on payment of an amount to be decided upon from time to time by him.

   (5) Manufacturers shall keep proper record of all such dies under their control and damaged and worn out dies shall be returned to the Director within seven days from the date of replacement of such dies.

   (6) The name and address of the licensee of the customs and excise manufacturing warehouse in which any cigarettes or cigarette tobacco is manufactured or any identification mark or number, in lieu of such name and address, approved by the Director, shall be permanently applied to the immediate container of such cigarettes or cigarette tobacco in a manner approved by the Director.

   (7) Notwithstanding the provisions of subregulation (3), unpacked tobacco may be removed in bond from one customs and excise manufacturing warehouse to another such warehouse subject to the provisions of these Regulations and subject to such conditions as the Director may impose in each case.

   (8) The provisions of regulation 33(12) to (16) shall mutatis mutandis apply in respect of any removal of manufactured tobacco ex-warehouse, and for that purpose any reference to beer shall be deemed to be a reference to manufactured tobacco.

 

36.   Manufacture of mineral oils

   Regulation 33(12) to (16) shall mutatis mutandis apply in respect of any removal of mineral oils ex-warehouse and for that purpose any reference to beer shall be deemed to be a reference to mineral oils.

 

37.   Manufacture of motor vehicles

   (1) The manufacture of any motor vehicle liable to excise duty under tariff items 117.05, 117.10 and 117.15 shall be subject to the provisions of regulations 53 to 66 but the Director may exempt any person who manufactures a vehicle for his personal use from any such regulation or all such regulations.

   (2) A manufacturer who intends manufacturing any excisable vehicle shall, before he commences such manufacture, notify the proper officer of the type and model of such vehicle and shall furnish the proper officer with such particulars as he may require.

   (3) A manufacturer of any excisable vehicle shall notify the proper officer in advance of the intended manufacture of any new model of such vehicle or the discontinuation of manufacture of any excisable vehicle or of any additions or alterations affecting the mass of any such vehicle.

   (4) Except with the permission of the proper officer, no manufacturer shall remove any excisable vehicle manufactured by him from his customs and excise manufacturing warehouse until the mass of such vehicle has been determined in terms of Note (1)(f) to item 117.00 of Part 2 of Schedule No. 1.

   (5) For the purposes of item 609.17 the Director may in respect of rubber pneumatic tyres and tubes determine an average mass for each size.

   (6) Invoices reflecting particulars as the Director may require shall be completed by every manufacturer to cover all excisable vehicles removed from any customs and excise manufacturing warehouse and copies of such invoices shall at all times be available for inspection by the proper officer.

   (7) Consignment notes, shipping documents and any other documents and returns as the proper officer may require shall be made available on demand.

   (8) In the case of any removal of an excisable vehicle ex-warehouse for a purpose other than payment of duty, the invoice referred to in subregulation (6) shall, for the purposes of regulation 22(2), be deemed to be a certificate for removal of excisable or specified goods (form CE.32) but copies of such invoices shall not be deposited in the entry box unless required in writing by the Director on the date for the period mentioned in regulation 22(12) and (13).

   (9) The number of vehicles so removed shall, however, be declared quarterly in terms of the provisions of regulation 22(7), (8), (9) and (10).

   (10) In the case of removal of an excisable vehicle, ex-warehouse for a purpose other than payment of duty, the invoice referred to in subregulation (6) shall not be accepted as a certificate for removal of excisable or specified goods and such removal shall be subject in all respects to the provisions of regulation 22(1) to (16).

 

38.   Manufacture of sales duty goods

   The Director may exempt manufacture of sales duty goods from licensing and payment of sales duty if the value for sales duty purposes of such goods during the preceding calendar year-

 

   (a)   did not exceed P250 in the case of motor vehicle number plates; and

 

   (b)   did not exceed P2000 in the case of all other goods.

PART V
Clearance and Origin of Goods: Liability for and Payment of Duties (regs 39-42)

 

39.   Entry of goods and time of entry

   (1) The forms to be used for the transaction of business with the department shall be those specified in the Second Schedule.

   (2) Specimen copies of all specified forms shall be available for inspection on request being made to the Director.

   (3) With the exception of forms E, F, G, H, J, K, L, CE65, CE307, CE307A and all C. Misc Forms, all persons transacting business with the Department shall provide the specified forms at their own expense.

   (4) In respect of every specified bill of entry form for the clearance of goods, there shall be a further specified form with the words "Voucher of Correction" added to the name of the form and the letter "A" added to the number of the form.

   (5) Except as otherwise provided, full particulars as indicated on such specified forms shall be furnished by the person entering such goods and he shall produce to the proper officer such evidence as the proper officer may require in each case to substantiate any particulars shown on such entry.

   (6) All bills of entry and duplicates thereof shall be completed in a clearly legible manner, and the proper officer may refuse to accept any bill of entry if he considers that any part of it is illegible or that it has not been properly completed.

   (7) Any person entering any goods for any purpose in terms of the provisions of the Act shall also furnish in addition to such particulars as are necessary for the calculation of the duty on such goods the following-

 

   (a)   such particulars of such goods as the Director may require from time to time for the compilation of trade returns in terms of section 128 of the Act;

 

   (b)   in addition to the transaction value as defined in section 76 of the Act the actual price charged in respect of such goods by the exporter plus all the costs and charges incidental to the sale in question and to placing such goods on board ship or on any vehicle ready for exportation and any agent's commission (calculated on such price, costs and charges) in respect of such goods; and

 

   (c)   the C.I.F. and C (cost, insurance, freight and commission) price; and such price shall be calculated by the addition of insurance, freight (from the port of exportation to the port of importation in Botswana) and commission where applicable to the price as calculated in terms of subparagraph (b) above.

   (8) In the case of goods not ex-warehouse exported from the common customs area, such statistical code number relating to such goods as the Director may from time to time notify in the Gazette, shall be furnished in the column relating to statistical code on the relative entry in addition to any particulars required in terms of subregulation (7).

   (9) Any duty payable or not rebated in terms of any tariff heading, tariff item or item of any Schedule to the Act shall be entered in the appropriate duty column on the same line on the relative bill of entry as the said heading or item to which it relates and the nature of any other payment in respect of any goods declared on any bill of entry shall be stated in the column relating to tariff heading or item on the same line as the amount of such payment.

   (10) Any person who has entered any goods under the provisions of the Act or any subsequent owner of such goods or any licensee of any customs and excise warehouse in which such goods are warehoused or any person acquiring such goods under the provisions of Schedule No. 3, 4, 5, 6, 7, or 9 to the Act or any other person dealing with or in or consuming such goods shall, if he becomes aware at any time that such goods were incorrectly entered, advise the proper officer forthwith and produce to the proper officer any documents or any other evidence in his possession.

   (11) If goods are entered before such goods have actually been loaded on an aircraft or vehicle for despatch to the common customs area such entry shall, notwithstanding any proof of such loading submitted to or accepted by the proper officer in terms of section 40(2) of the Act, not be treated as due entry of such goods for the purposes of the Act.

 

40.   Requirements regarding invoices

   (1) Any person entering any goods imported or to be imported shall produce to the proper officer at the time of presenting the bill of entry in question an invoice from the supplier of the goods showing all particulars required in terms of these Regulations.

   (2) Invoices issued in respect of the sale, disposal, supply or transfer of excisable goods shall be in such form for each class or kind of such goods as the Director may require from time to time.

   (3) All invoices in respect of sales duty goods intended for export or for incorporation in an unused condition in other sales duty goods, shall show the sales duty paid to the Department separately.

   (4) If invoices in respect of the sale, disposal or supply of sales duty goods show the sales duty separately, the said sales duty shall represent the exact amount paid to the department.

   (5) Any person entering any goods for exportation shall, on demand by the proper officer, produce to the proper officer at the time of presentation of the bill of entry in question, an invoice in such form as the Director may require.

   (6) The provisions of subregulations (1) and (5) shall mutatis mutandis apply in respect of goods imported or exported by post but the Director may, in respect of any class or kind of goods or any class or kind of postal package which he may specify and provided entry at a customs and excise office under the provisions of section 13 of the Act is not a requirement, dispense with production of an invoice on such conditions as he may impose in each case.

   (7) An invoice required in terms of the provisions of subregulation (1) shall not be accepted as satisfying the requirements of that subregulation if it does not contain, in addition to any proprietary or trade name of such goods, a full description of the nature and characteristics of such goods together with such particulars thereof as are required to assess the duty due and to compile trade statistics.

   (8) In addition to the information required in terms of subregulation (7), invoices in respect of any imported goods of any class or kind enumerated in the First Schedule hereto shall contain the particulars specified in such paragraph in respect of such goods.

   (9) True copies of the specified invoices in respect of goods cleared or classified in terms of any tariff heading in Schedule No. 1 to the Act (whether or not such goods are cleared under rebate of duty in terms of any item of Schedule No. 3 or Schedule No. 4 to the Act) shall at the time of clearance of these goods be produced to the proper officer for retention by him.

 

41.   Origin of goods

   (1) In the calculation, for the purposes of section 49 of the Act, of the cost of materials produced and labour performed in respect of the manufacture of any goods in any territory, only the following items may be included-

 

   (a)   the cost to the manufacturer of materials wholly produced or manufactured in the territory in question and used directly in the manufacture of such goods; and

 

   (b)   the cost of labour directly employed in the manufacture of such goods.

   (2) In the calculation, for the purposes of section 49 of the Act, of the production cost of any goods in any territory, only the following items expended in the manufacture of such goods may be included-

 

   (a)   the cost to the manufacture of all materials;

 

   (b)   manufacturing wages and salaries;

 

   (c)   direct manufacturing expenses;

 

   (d)   overhead factory expenses;

 

   (e)   cost of inside containers;

 

   (f)   other expenses incidental to the manufacturing operations, in the discretion of the Director.

   (3) The following charges, which are charges incurred subsequent to the completion of the manufactured goods, may not be included in the production cost-

 

   (a)   outside packages (including zinc linings, tarred paper, etc. in which the goods are ordinarily exported from the territory) and expenses in connection with the packing of goods therein;

 

   (b)   manufacturer's or exporter's profit, or the profit or remuneration of any trader, broker or other person dealing with the article in its finished condition;

 

   (c)   royalties;

 

   (d)   carriage, insurance, etc. from the place of production or manufacture in the territory to the port of shipment or other place of final despatch; and

 

   (e)   any other charges incurred subsequent to the completion of the manufacture of the goods.

   (4) Any person entering any goods imported or to be imported shall produce to the proper officer at the time of presenting the bill of entry in question in the following circumstances a declaration of origin in the prescribed form (form CE.59) from the supplier of such goods, completed in all respects as indicated in the said form and in accordance with the requirements indicated therein-

 

   (a)   where the rate of customs duty is determined by the country of origin and such rate of duty in respect of such goods is lower than the general rate; and

 

   (b)   in such circumstances as the Director may deem expedient.

   (5) Excisable goods, sales duty goods and goods specified in Schedule No. 3, 4, 5, 6 or 7 to the Act and produced or manufactured in the common customs area shall be excluded from the provisions of section 49(1) of the Act.

 

42.   Importation of cigarettes

   Subject to the proviso to section 60(2) of the Act, no importer shall import any cigarettes into Botswana unless they are properly packed in an unbroken and unopened container which contains 10, 20 or 30 cigarettes and bears a stamp impression as determined by the Director.

PART VI
Anti-Dumping Duties (regs 43-44)

 

43.   Onus of proof

   Any person who claims that the importation of any goods causes or threatens material injury to an established industry or retards the establishment of an industry in Botswana or causes or threatens material injury to an established industry in another territory which is the territory of origin of any identical or comparable goods imported into Botswana, shall furnish the Director with such information as he may require in an investigation.

 

44.   Currency conversion

   The provisions of regulation 53(1) to (3) shall mutatis mutandis apply in respect of the conversion of foreign currency for the purposes of sections 61, 62 and 65 of the Act.

PART VII
Application of Agreements with other African Territories (regs 45-46)

 

45.   General

   (1) In pursuance of section 58(3) of the Act, the undermentioned procedures regarding the transfers between any territories mentioned in the said section of any goods referred to in section 58(1)(a) of the Act (except goods excluded from such agreement) shall apply, notwithstanding anything to the contrary in the Act or these Regulations-

 

   (a)   except as provided in regulation 46, there shall be no documentation or customs and excise restrictions in respect of such goods from any territory to any other territory except in respect of such goods the importation into Botswana of which is restricted or prohibited, which shall be subject to such conditions as the Director may impose;

 

   (b)   warehousing places in the Kingdom of Lesotho, the Republic of South Africa or the Kingdom of Swaziland shall, for the purposes of the Act, be deemed to be warehousing places in Botswana and goods liable to customs, excise and sales duty may be removed to customs, excise and sales duty warehouses at such places from Botswana or vice versa; and

 

   (c)   any reference to the export of any goods in Schedule No. 3, 4, 5 or 6 to the Act shall be deemed not to include a reference to the transfer of such goods to the Kingdom of Lesotho, the Republic of South Africa or the Kingdom of Swaziland, except where such reference relates to goods excluded from such agreement.

   (2) Any goods not referred to in section 58(1)(a) of the Act, namely, goods consigned to the territory of any party to the agreement referred to in section 58(3) of the Act and landed in Botswana or goods consigned to Botswana and landed in the territory of any such party, may be duly entered and any duty due thereon paid in the territory where such goods are landed and for the purpose of payment of such duty, the customs, excise and sales duty laws of the territory to which such goods are consigned shall apply and the customs and excise officers of the territory where the said goods are landed shall be deemed to be customs and excise officers of the territory to which such goods are consigned.

   (3) Any duty collected in the territory of any party to the said agreement in terms of subregulation (2) shall accrue to the Fund and shall be subject to section 58(1)(c) and (2) of the Act.

 

46.   Transfer of goods between the partner states

   (1) In this Part, unless the context otherwise requires-

   "airline, railway or road transport operator" includes any person who carries any goods by air, by rail or by road, other than by post;

   "by air, by rail or by road", when used in connection with the carriage of goods, means the carriage of goods by air, by rail or by road, other than by post;

   "by post", when used in connection with the carriage of goods, means the carriage of goods whether by air, by rail or by road of any goods received or collected by the Post Office for delivery within the partner states;

   "partner states" means the Republic of Botswana, the Kingdom of Lesotho, the Republic of South Africa and the Kingdom of Swaziland.

   (2) Subject to subregulation (18), whenever a person receives into Botswana from any of the other partner states, whether by air, by rail or by road, any goods which have been grown, produced or manufactured in the common customs area, or have been imported into such partner state from a place outside the common customs area, he shall complete form E specified in the Second Schedule hereto.

   (3) Subject to subregulation (18), whenever a person transfers from Botswana to any of the partner states, whether by air, by rail or by road, any goods which have been grown, produced or manufactured in the common customs area, or have been imported from a place outside the common customs area, he shall complete form F specified in the Second Schedule hereto.

   (4) Whenever any person in Botswana receives from or transfers to any of the other partner states by post any goods described in subregulation (2) or (3) he shall complete form G specified in the Second Schedule hereto.

   (5) Whenever a person in Botswana imports direct from a place outside the common customs area goods which have been entered for home consumption at a port or place in any other partner state, he shall complete form H specified in the Second Schedule hereto.

   (6) Whenever a person in Botswana receives by air, by rail or by road, from any of the other partner states any goods described in subregulation (2) he shall-

 

   (a)   if a customs officer is stationed at the place where the goods are delivered, first present form E to the proper officer to be scrutinized and stamped; or

 

   (b)   if a customs officer is not stationed at the place where the goods are delivered, first present form E to the carrier of the goods who shall forthwith send the form to the nearest customs house in Botswana.

   (7) Whenever a person in Botswana transfers by air, by rail or by road, to any of the other partner states any goods described in subregulation (3) he shall-

 

   (a)   if a customs officer is stationed at the place where the goods are accepted for despatch, first present form F to the proper officer to be scrutinized and stamped; or

 

   (b)   if a customs officer is not stationed at the place where the goods are accepted for despatch, first present form F to the carrier of the goods who shall forthwith send the form to the nearest customs house in Botswana.

   (8) Whenever a person in Botswana receives goods imported direct from a place outside the common customs area which have been entered at a port or place of importation in any other partner state, he shall-

 

   (a)   if a customs officer is stationed at the place where the goods are delivered, first present form H to the proper officer to be scrutinized and stamped; or

 

   (b)   if a customs officer is not stationed at the place where the goods are delivered, first present form H to the carrier of the goods who shall forthwith send the form to the nearest customs house in Botswana.

   (9) Except with the written permission of the Director, no carrier of any goods described in subregulation (2) transferred into Botswana by air, by rail or by road from any of the other partner states shall-

 

   (a)   unload or deliver any such goods except at a place appointed for the purpose under section 7 of the Act; or

 

   (b)   deliver any such goods without the prior authority of the proper officer.

   (10) No goods to which subregulation (2) or (3) applies shall be transferred by air, by rail or by road between Botswana and any other partner state except through a port of entry appointed for such traffic under section 7 of the Act.

   (11) Whenever a person in Botswana wishes to transfer by air, by rail or by road between Botswana and any of the other partner states any goods to which subregulation (2) or (3) applies, he shall first complete and present form E or F, as the case may be, to the proper officer at the port of entry.

   (12) Whenever a person in Botswana wishes to transfer by post between Botswana and any of the other partner states any goods to which subregulation (2) or (3) applies, he shall first complete and deliver form G to a postal official at the post office of receipt or despatch, as the case may be.

   (13) No goods shall be delivered by post or accepted for carriage by post unless form G completed in accordance with these Regulations is delivered to a postal official at the post office of despatch.

   (14) The postal official referred to in subregulations (12) and (13) shall send the form G to the nearest customs house in Botswana.

   (15) Subject to these Regulations and except in the case of goods which have been sent by post, no person shall take delivery of any of the goods mentioned in subregulation (2) unless he has given a receipt thereof on the relative form E.

   (16) Where any goods in respect of which form F has been completed for transfer from Botswana to any place in any of the other partner states and such goods are not transferred to such partner state, the consignor shall forthwith notify the proper officer that the goods have not been so transferred.

   (17) The description and denomination of goods to which these Regulations apply shall be stated on the forms in accordance with the Import and Export List.

   (18) Subregulations (2) to (6) shall not apply to-

 

   (a)   any military stores which are transferred by the appropriate authorities from one partner state to another within the common customs area;

 

   (b)   goods removed under bond for warehousing in a State of customs, excise and sales duty warehouse;

 

   (c)   goods removed under bond from a State or customs and excise warehouse;

 

   (d)   goods entered in transit through the common customs area;

 

   (e)   any goods to which the Minister may, by notice published in the Gazette, order that these Regulations shall not apply; and

 

   (f)   any person whom the Director may exempt in writing from these Regulations, subject to such conditions as the Director may impose.

   (19) Every person shall on entering or leaving Botswana make a declaration to the proper officer of his accompanied baggage and any goods described in subregulation (2) or (3) contained therein or carried with him.

   (20) Such declaration shall, at the discretion of the proper officer, be made orally or in writing in the form J.

   (21) Subregulations (2) to (6) shall apply to goods transferred between Botswana and any of the other partner states notwithstanding the fact that such goods may pass through the territory of a government which is not a party to the agreement mentioned in section 58(3) of the Act.

   (22) Notwithstanding anything contained in this Part, the Director may, in order to meet the exigencies of any case, permit any goods to be transferred between Botswana and any of the other partner states under such conditions as he may either generally or in any particular case direct.

PART VIII
Amendment of Duties (reg 47)

 

47.   Amendment of duties

   (1) For the purposes of section 66(2) of the Act the reference to importer in the said section shall not include a retail dealer who imports goods for sale or disposal solely in retail quantities through his retail business.

   (2) For the purposes of section 66(3) of the Act goods which are in transit to an importer, manufacturer or dealer but which have not been entered for home consumption at the time of the notice or taxation proposal referred to in the said section shall not be regarded as forming part of the stock of such importer, manufacturer or dealer.

   (3) Any importer, manufacturer or dealer referred to in section 66(4) of the Act shall, after he has rendered a sworn statement in terms of paragraph (b) of the said section, immediately advise the proper officer of particulars of any inaccuracy in or omissions from such statement of which he becomes aware.

PART IX
Licensing (regs 48-52)

 

48.   Issue and renewal of licences

   (1) No licence prescribed in Schedule No. 8 to the Act shall be issued except on application to the proper officer on forms CE.100 and CE.100A with as many copies as the proper officer may require.

   (2) Forms CE.100 and CE.100A shall be completed in all respects and if false or incomplete information is furnished on such forms the Director may treat any licence issued in terms of such forms containing false or incomplete information as invalid.

   (3) The Director may, subject to such conditions as he may in each case impose, exempt certain applicants or groups of applicants from any provision or from all the provisions of subregulations (1) and (2).

   (4) Any licence issued under the provisions of the Act shall expire on 31st day of December of every year and applications for new licences shall be submitted to the proper officer before expiry of the period of validity.

   (5) A licence issued under Schedule No. 8 to the Act shall be in the form CE.102.

 

49   Licensing of special customs and excise warehouses

   A licence for a special customs and excise warehouse shall be issued either for the storage of dutiable goods or for the manufacture of dutiable goods and such warehouse shall be subject to the Act and regulations relating to customs and excise manufacturing warehouses respectively in all other respects except in such respects as the Director considers reasonable in exceptional circumstances.

 

50.   Allocation of numbers to customs and excise warehouses

   (1) No licence issued to any customs and excise warehouse under the Act shall be valid unless the number allocated to such warehouse is reflected on such licence.

   (2) The number allocated to any customs and excise warehouse shall comprise-

 

   (a)   the name of the warehousing place appointed under section 7 of the Act; and

 

   (b)   a number allocated consecutively in respect of each warehouse and such number shall be reflected on all bills of entry, certificates or invoices which require entry of that number.

 

51.   Issuing and renewal of licences to agricultural distillers

   Application by an agricultural distiller for a licence to keep a still or to distil, shall be made to the proper officer on forms approved by the Director.

 

52.   Special provisions regarding stills and still makers

   (1) Every still maker shall immediately on importation or manufacture by him of any still obtain from the Director a registration number which he shall imprint or emboss legibly, together with his name and address and the capacity of the still, on the column or columns of every such still if it is a patent continuous still, and on both the shoulder and helm in the case of a pot still.

   (2) The Director may, subject to such conditions and safeguards as he may deem necessary, authorize the keeping of any still without a licence if it is proved to his satisfaction that such still will be used solely for distilling water or any other purpose for which, in his opinion, a licence is not necessary.

   (3) No person may sell, remove or otherwise dispose of a still unless the approval of the proper officer has been obtained.

   (4) Whenever any still which has not been marked in accordance with subregulation (1) is received by a still maker for the purpose of repair or otherwise, he shall immediately advise the proper officer.

   (5) No person shall obliterate or alter the prescribed markings on any still without the authority of the proper officer or have in his possession or under his control any still without such markings.

   (6) Regulation 21 (21), (22) and (23) shall mutatis mutandis apply to stills manufactured by a still maker and for that purpose any reference to a licensee of a customs and excise manufacturing warehouse and to excisable goods shall be deemed to be a reference to a still maker and stills respectively.

PART X
Value (regs 53-61)

 

53.   Foreign currency

   (1) When the value of or the prices paid or payable for any imported goods is expressed in a foreign currency, it shall for the purpose of calculating the customs value thereof, be converted into units of account at a rate determined by the Director to be current at the date of shipment of the goods or, if a rate at that date cannot be determined, the latest rate determined before that date shall be used.

   (2) If there is no official rate for a particular currency the Director may determine a rate of exchange.

   (3) For the purposes of subregulations (1) and (2), the date of shipment of non-containerized goods shall be the date of the bill of lading, air waybill, consignment note or such other document as the Director may require.

   (4) The date of shipment of containerized goods shall be the date on which the container is taken on board ship as endorsed on the bill of lading or arrival notification or, if imported otherwise than by sea, the date of the airwaybill, consignment note or such other document as the Director may require.

 

54.   Exemptions

   The following classes or kinds of goods are exempted from the requirements of section 76(4) of the Act-

 

   (a)   goods not exceeding 1000 units of account in value;

 

   (b)   goods which are not liable to an ad valorem duty, or to an ad valorem duty in addition to or as an alternative to any other duty;

 

   (c)   goods cleared under the provisions of paragraphs (i) to (iv) of the proviso to section 40(1) of the Act;

 

   (d)   goods entered under rebate of duty provided for in items 401.00 to 404.02, 404.03/30.02, 405.01, 405.02, 405.03/37.05 to 405.03/90.10, 405.04/II to 405.02/92.12, 405.05/92.00, 405.05/92.12, 405.05/II, 405.06 to 405.08, 405.20 to 408.01, 408.02/94.00 to 408.03, 410.01 to 410.02/12.01, 410.03/22.03 to 411.00/85.01 (3), 411.00/89.01, 411.00/89.02, 412.02 to 412.04, 412.06, 412.08 to 412.14, 412.16, 412.20 to 460.06/29.02(2), 460.06/29.04 to 460.06/29.16(1), 460.06/29.31, 460.06/29.35, 460.06/30.03(2) to 460.16/85.21, 460.17/87.01(2), 460.24 and all items of Part 3 of Schedule No. 4; and

 

   (e)   goods which the Director may from time to time exempt from the obligation to make the prescribed declaration.

 

55.   Related persons

   The tests provided for in section 76(5)(b) of the Act shall be used on request of the importer and for comparative purposes only.

 

56.   Valuation code on bill of entry

   (1) For the purposes of section 76(4) of the Act any importer who is-

 

   (a)   related to the supplier of the goods shall so indicate, in the field "Valuation Code" on the bill of entry, by inserting the letter "R";

 

   (b)   not related to the supplier of the goods shall so indicate, in the field "Valuation Code" on the bill of entry, by inserting the letter "N".

   (2) Every importer of goods exempted in terms of regulation 54 shall indicate such exemption by inserting the letter "E" in the field "Valuation Code" on the bill of entry.

 

57.   Valuation methods

   The valuation methods prescribed in section 76(1), (6) to (10), (12) to (15) and (18), of the Act shall be known as Valuation Methods 1 to 6, respectively, and every importer shall indicate which Valuation Method is applicable to his goods by inserting in the field "Valuation Code" on the bill of entry after the letter "R" or "N" as required by regulation 56 the appropriate method number:

   Provided that importers of the classes or kinds of goods enumerated in regulation 54 are exempted from this requirement.

 

58.   Furnishing of information

   The Director shall, whenever he deems it expedient, for purposes of determining a customs value, request the importer to furnish such information as he may require on a form CE.55 or in any other manner, and the importer shall furnish the Director with such information not later than 30 days from the date of such request.

 

59.   Valuation determination

   (1) The Director shall allocate a number to any determination in respect of a customs value issued by him and shall notify the importer in writing of such determination and its number.

   (2) The importer shall, in respect of future consignments from the same supplier, insert such value determination number in the field "Additional Information" on the bill of entry.

 

60.   Method of determining value

   The Director shall on request advise the importer in writing of the method used in determining the customs value of his goods, provided such request is received within 30 days from the date of such determination.

 

61.   Additions to price

   The Director shall in determining the value for duty purposes of any imported goods make no additions, except those specified in section 77(1) of the Act, to the price actually paid or payable for such goods.

PART XI
Rebates, Refunds and Drawbacks of Duty (regs 62-69)

 

62.   General provisions

   (1) Any person desirous of obtaining any goods under the provisions of any item of Schedule No. 3 to the Act or of such items of Schedule No. 4, 6 or 7 to the Act as may be indicated in the Regulations in the Fourth, Sixth or Seventh Schedule hereto, shall apply to the Director on forms CE.100 and CE.100A for registration to obtain such goods and for registration of the premises where such goods will be used or stored.

   (2) The Director may refuse to register any person in terms of subregulation (1) if, in his opinion, such person should not be permitted to use materials obtained under the provisions of section 84 of the Act or the premises on which such materials are to be used are so situated or such materials are to be used in such circumstances that such arrangements as the Director considers necessary to provide for official supervision or for adequate control are not practicable or if the number of operatives employed or the number of machines used or the quantity of such materials used or the quantity of goods produced from such materials by such person is less than such minimum number or quantity of operatives, machines, materials or goods as the Director may, subject to section 84(2)(c) in each case decide.

   (3) An applicant shall only be registered to obtain goods specified in such stated items of Schedule No. 3, 4, 6 or 7 to the Act as the Director may approve and upon registration the registrant in question shall be permitted to obtain and use such goods, subject to the provisions of the Act and these Regulations, for the purposes specified in the said items of Schedule No. 3, 4, 6 or 7 to the Act in which such goods are specified.

   (4) Any registrant shall on entry of any goods referred to in subregulation (1) declare on the relative bill of entry that he is registered to obtain such goods under the items stated in such entry and that such goods will be used by him solely in accordance with the provisions of such items.

   (5) If such goods are not acquired as a result of an unconditional sale and are not the property of such registrant, the owner shall declare on the relative bill of entry that the said goods are for transfer to the said registrant who shall also furnish the declaration referred to in this regulation.

   (6) Any goods declared on a bill of entry in respect of which any registrant is required to declare that such goods will be used by him under rebate of duty shall, for the purposes of the Act and these Regulations, be deemed to have been entered by such registrant, and acceptance of such bill of entry is subject to the conditions determined by the Director in each case.

   (7) Goods which have been entered under any item referred to in subregulation (1) or which have been transferred in terms of regulation 67 (1) shall, except with the permission of the Director in circumstances which he considers exceptional and on such conditions as he may impose in each case, be conveyed directly to the appropriate approved store, vessel, tank, yard or other place for the storage of such goods on the registered premises of the registrant in question and shall be stored only in such store, vessel, tank, yard or other place which shall be kept locked or secured in a manner approved by the proper officer at all times when not actually in use for depositing or removing goods.

   (8) The books, documents, stocks and premises of every registrant shall at all reasonable times be open for inspection by the proper officer.

   (9) Any registrant shall, when required to do so by the proper officer, carry out under his supervision, at such times as he may deem necessary, any manufacturing operation in which materials specified in and entered under any item referred to in subregulation (1) are being used, and charges at the prescribed rates for the special or extra attendance of such officer shall be paid by such registrant.

   (10) A registrant shall notify the proper officer immediately, or in advance, of any change or contemplated change, no matter of what nature, in his legal identity, the name under which he trades, the address of his registered premises, the nature of the materials obtained by him under Schedule No. 3, 4, 6 or 7 to the Act, the nature of the goods manufactured from such materials and the position, size or other particulars of his rebate store mentioned in regulation 64(1).

   (11) An extract of all relative regulations shall be prominently displayed in the approved rebate store on the registered premises of every registrant.

   (12) In addition to the provisions of this Part (excluding regulation 69) the regulations in the Third, Fourth, Sixth and Seventh Schedules hereto, relating to goods specified in Schedules Nos. 3, 4, 6 and 7 to the Act respectively, shall be applicable to such goods.

 

63.   Registered premises

   (1) The Director may, in his discretion, refuse to register-

 

   (a)   any premises or may cancel the registration of any premises if-

 

      (i)   any business other than manufacturing is or will be conducted on such premises;

 

      (ii)   more than one of the industries referred to in Schedule No. 3, 4, 6 or 7 to the Act are or will be conducted on such premises;

 

      (iii)   the premises are occupied by more than one person or business;

 

      (iv)   registration of the premises has been made subject to compliance with special conditions and such special conditions have not been complied with;

 

   (b)   any premises which he considers unsuitable on any other grounds for the manufacture of goods with material obtained under rebate of duty or for the storage of such material.

   (2) No registrant shall, without the written permission of the proper officer and subject to such conditions as the Director may impose in each case, perform or permit or arrange to be performed any process or operation or any portion of the manufacture of any goods in which goods referred to in regulation 62(3) are used on any premises other than the registered premises.

   (3) The Director may require any registrant to provide separate stores, vessels, tanks, yards or other places for storage in respect of goods provided for in different items of Schedule No. 3, 4, 6 or 7 to the Act, or to perform the manufacturing operations in which such goods are used in separate sections of his registered premises and he may impose such conditions and requirements in regard to such separation of stores or sections as he considers necessary.

 

64.   Rebate stores

   (1) Every applicant for registration shall provide, on the premises to be registered in terms of these Regulations, a store, vessel, tank, yard or other place (to be known as a rebate store) which, in the opinion of the Director, is secure and adequate and complies with such requirements as the Director may impose in each case, for the storage of materials obtained under section 84 of the Act and such applicant shall provide at his own expense such separate fastenings as will permit of such rebate store being locked by an officer, but the Director may exempt any applicant from the requirements of this regulation on such conditions as he may impose in each case.

   (2) All goods in a rebate store shall be so arranged and marked that they will be easily identifiable and accessible for inspection and that each consignment and the particulars thereof can readily be ascertained and checked.

   (3) Except with the permission of the proper officer only goods which have been entered under rebate of duty under Schedule No. 3, 4, 6 or 7 to the Act may be stored in a rebate store.

 

65.   Security

   (1) An applicant, before being registered, shall furnish a bond in a form approved by the Director and in an amount required by the Director.

   (2) The surety to such bond shall be a recognised banking or insurance institution and the Director may at any time require that the form, nature or amount of such bond shall be altered or renewed in such manner as he may determine.

 

66.   Liability for duty

   In addition to any liability for duty incurred by an importer or manufacturer in terms of section 46 of the Act, any registrant who has entered any goods or has completed a declaration in terms of regulation 62(4), (5) and (6) on any bill of entry in respect of any goods referred to in regulation 62(1) under rebate of duty shall be liable for the duty on such goods, subject to section 84(11) of the Act, and such liability shall continue until the registrant in question has proved to the satisfaction of the Director that all such goods have been used in accordance with the said section 84 of the Act and of the item under which they were so entered, but the Director may regard normal manufacturing losses and waste to be goods used in accordance with the said provisions.

 

67.   Transfer of goods

   (1) A registrant may transfer any goods entered under any item referred to in regulation 62(1) to any other registrant who is registered under the same item or to the same or any other registrant who is registered under any other item in which the same goods are specified if the extent of the rebate under such items at the time of such transfer is the same, provided such goods were acquired as a result of an unconditional sale and are owned by the first-mentioned registrant at the time of such transfer and an application in the form CE.62 for such transfer is submitted to and except with the permission of the Director, approved by the proper officer prior to such transfer.

   (2) If the extent of the rebate under such items is not the same the Director may require the application on form CE.62 to be accompanied by a statement of the circumstances in which the transferor desires to transfer the goods in question.

   (3) If such application is granted any difference in duty payable as a result of such transfer shall be paid to the proper officer by the transferor before such transfer but no person shall be entitled to a refund of duty arising out of any such transfer.

   (4) Notwithstanding subregulations (1), (2) and (3), the Director may, in circumstances which he considers to be exceptional, permit a registrant to transfer goods which are not owned by him under the provisions of the said regulation.

   (5) The transfer of any goods transferred in terms of subregulations (1), (2) and (3) shall remain liable for the duty on such goods until they have been delivered to the transferee, whereupon regulation 66 shall mutatis mutandis apply to such transferee as if he had entered such goods.

 

68.   Stock records and working cards

   (1) Every registrant shall keep a stock record which shall be in a form approved by the Director and which shall show full particulars of all goods entered by him or in respect of which he has completed a declaration in terms of regulations 62(4), (5) and (6) or which he received from another registrant in terms of regulation 67(1), (2) and (3) as well as of the use or disposal of such goods.

   (2) The stock record shall be kept in such a manner that the said goods can readily be accounted for to the satisfaction of the proper officer.

   (3) The said stock record (which shall be known as a rebate stock record) shall contain the following particulars which shall be entered daily in such record-

 

   (a)   RECEIPTS:

 

      Registrant's shipment or reference number.

 

      Number and date of bill of entry or transfer form.

 

      Name of ship or name and address of transferor or manufacturer.

 

      Date received.

 

      Tariff heading and rebate item.

 

      Description, quantity and value of goods.

 

   (b)   ISSUE:

 

      Date issued to factory.

 

      Quantity issued.

 

      Nature and quantity of goods produced.

 

      Reference.

 

      Balance of stock on hand.

   (4) Any registrant shall, if required to do so by the Director, also keep a "working" book or "working" cards and shall show therein or thereon all receipts at factory ex-rebate store, as well as the nature and quantities of the materials used and of the finished articles manufactured therefrom, in such a manner as the Director may decide.

   (5) A registrant shall also keep such samples of materials obtained under rebate of duty as the Director may require and in such manner as he may decide.

   (6) The Director may, in respect of any goods referred to in regulation 62(1) or in respect of any industry or any class of registrant using such goods, require that a special stock record or special-working cards, in a form approved by him and reflecting such particulars as he may decide, be kept in respect of such goods or for such industry or by such registrant in addition to or in lieu of the stock record or working cards referred to in subregulation (1) to (3) or (4).

   (7) A registrant shall retain in his records a copy of any bill of entry or transfer form in respect of goods obtained by him under rebate of duty, together with any clearance, documents in his possession in respect of such goods, until all stocks of the goods to which such bill of entry, transfer form or clearance documents relate have been exhausted and such bill of entry, transfer form or clearance documents shall be made available to the proper officer on demand.

   (8) A registrant who obtains goods for use under rebate of duty shall, unless he is in possession of a valid bill of entry or transfer form, store such goods separately from other goods in his rebate store and shall not use such goods until the permission of the proper officer has been obtained.

   (9) A registrant shall keep his rebate stock record, when not in use, in a fire-proof safe.

 

69.   General refunds in respect of imported, excisable or sales duty goods

   Any application for a refund or payment from any applicant who contends that he has paid any duty or other charge for which he was not liable or that he is entitled to any payment under the Act, shall be submitted to the proper officer in the specified form (form CE.66), together with all the documents relating to such application and there shall be no obligation on the Director to consider any application which has not been completed in all the relative details indicated in the form.

PART XII
Penal Provisions (reg 70)

 

70.   Penal provisions

   (1) Any person who contravenes or who fails to comply with any provision of these Regulations shall, even where such contravention or failure is not elsewhere declared an offence, be guilty of an offence.

   (2) Any person guilty of an offence under these Regulations shall, where no punishment is expressly provided for such offence, be liable on conviction to a fine not exceeding P400 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a term not exceeding six months, or to both.

PART XIII
General (regs 71-82)

 

71.   Removal of excisable goods within the common customs area

   Excisable goods manufactured in the common customs area shall not be removed for consumption within the common customs area unless the excise duty has been paid thereon or such goods are removed in bond to a place appointed as a place of entry under the Act.

 

72.   Examination of goods

   Every importer, exporter, transporter, container operator, manufacturer or owner of any goods shall, whenever required to do so by the proper officer, without delay convey any package, container or vehicle selected for xamination to a place approved or indicated by the proper officer for the examination and shall nsure that the package, container or vehicle is opened and unpacked at the time indicated by th proper officer.

 

73.   Wreck

   (1) In the case of aircraft which are wrecked, stranded or in distress at any place in Botswana the Director may station such officers as he considers necessary at the wreck in question.

   (2) If no portion of the aircraft or of its cargo is landed, removed, sold or disposed of within a period of seven days, the State shall bear all costs and expenses (including subsistence allowances) in connection with the stationing of such officers at such wreck.

   (3) On expiration of the period mentioned in subregulation (2) or if the conditions mentioned in the said subregulation do not apply, the pilot, underwriter, purchaser or other owner for the time being of such wreck shall be liable for all costs and expenses (including subsistence allowances) in connection with the stationing of such officers at such wreck while he is the owner or in possession or control of such wreck.

   (4) The number of officers and the period during which they are stationed at any wreck shall be in the discretion of the Director.

 

74.   Goods unshipped or landed from wrecked or distressed aircraft

   (1) The person in control of goods recovered from wrecked or distressed aircraft shall compile a list, in duplicate, of such goods.

   (2) The list shall contain such particulars thereof as the proper officer may require, and the said person shall declare in writing that the contents of such list are true and correct.

   (3) If the goods are not immediately cleared by entry and payment of duties after examination, the said person shall remove them to a warehouse, shed or other place approved by the proper officer.

   (4) The said person shall also furnish a bond in a form approved by the Director, and for a sum to the satisfaction of the Director or such other security as he may require, to cover the duty on such goods and to ensure compliance with the customs, excise and sales duty requirements in respect of the goods.

   (5) If the importation of any such goods is prohibited, they shall be liable to forfeiture unless they are immediately warehoused for exportation or have been dealt with in some other manner as directed by the Director.

   (6) The lists compiled in terms of subregulations (1) to (5) shall be handed by the person who compiles them to the nearest officer who shall retain one copy and transmit the other to the Director together with a statement regarding the manner of disposal of the goods concerned and such other particulars as the Director may decide.

 

75.   Days and hours of general attendance

   (1) The working days of officers shall be all days except Saturdays, Sundays and public holidays.

   (2) The hours general attendance of officers for the service of the public shall be as follows-

 

   (a)   Headquarters and District offices-

 

      1st April to 30th September:

 

      On working days, 8 a.m. to 1 p.m. and from 2.15 p.m. to 5 p.m.

 

      1st October to 31 March: On working days from 7.30 a.m. to 12.45 p.m. and from 2 p.m. to 4.30 p.m.;

 

   (b)   at the following appointed airports, as indicated"”

Airport  

Opening time

Closing time

Sir Seretse Khama  

06:00

22:00

Maun  

06:00

22:00

Francistown  

06:00

22:00

Selebi-Phikwe (1st September - 30th April every year)

06:00

18:30

  (1st May - 31st August every year)

06:30

18:00

Kasane (1st September - 30th April every year)

06:00

18:30

  (1st May - 31st August every year)

06:30

18:00

 

   (c)   at the following border posts, as indicated"”

Border Post

Opening time

Closing time

Kazungula Road

06.00

20.00

Kazungula Ferry

06.00

18.00

Pandamatenga

08.00

17.00

Ramokgwebana

06.00

22.00

Pontdrift

08.00

16.00

Platjan

06.00

18.00

Zanzibar

08.00

16.00

Martins Drift

06.00

00.00

Parr's Halt

06.00

18.00

Sikwane

06.00

19.00

Tlokweng Gate

(open 24 hours daily)

Ramotswa

07.00

19.00

Pioneer Gate

06.00

00.00

Ramatlabama

06.00

22.00

Phitshane Molopo

06.00

18.00

Bray

08.00

19.00

Mamuno

08.00

17.00

Mohembo

06.00

18.00

Maitengwe

06.00

18.00

Matsiloje

06.00

18.00

McCarthy's Rust

06.00

<BR:BT:0,0.0138889,FC:0,0,0>18.00

 

76.   Charges for extra and special attendance

   (1) Where the attendance of an officer is required-

 

   (a)   on a Saturday, Sunday or public holiday;

 

   (b)   at any time not covered by the hours mentioned in regulation 75; or

 

   (c)   for any special purpose determined by the Director,

the person requiring such attendance shall apply to the proper officer on form CE.73 at least 12 hours before such attendance is required, or such shorter period as the officer in any special circumstances may allow, and he shall guarantee the payment of the charges imposed by these Regulations and shall pay the said charges immediately on demand.

   (2) The proper officer may, in his discretion, prior to allowing such attendance, demand payment of an amount sufficient to cover the charges that will be incurred.

   (3) Any person requiring any extra or special attendance shall, if so required by the proper officer, provide the necessary transport for the officer rendering such attendance or such person may be required to pay to the Director such travelling and other expenses incurred by such officer in connection with such attendance as the Director considers reasonable.

   (4) For extra attendance in connection with the examination of post office parcels, the sealing of aircraft stores and the rummaging of aircraft, no attendance charge will be made.

   (5) Such attendance charge is also not to be made in respect of extra attendance in connection with the reporting of the arrival or departure of aircraft at places specified by the Director.

   (6) No charge in connection with the supervision of the receipt of wine or the fortification of wine with spirits entered under rebate of duty shall be payable by the manufacturer of such wine or the supplier of such spirits and such manufacturer or supplier shall not be liable for any transport or other expenses.

   (7) Where the special attendance of an officer is required for the purpose of making a copy of a document or making and certifying a copy of a document or certifying only a copy of a document, the fee for such attendance shall be P1 per copy.

   (8) The charges for extra or special attendance, except when such attendance is given in respect of any service mentioned in subregulation (7), shall be P10 per officer per hour or part thereof:

   Provided that where such extra or special attendance is at an airport at which no resident customs officer is stationed, and where less than 12 hours notice of the arrival or departure of the aircraft concerned is given, there shall be an additional charge of P20 unless the proper officer, in special circumstances, decides otherwise.

 

77.   Business in customs houses

   (1) The representative of any importer, exporter, manufacturer or other principal who attends at any customs house in connection with the clearance of goods or any other official business shall be conversant with the requirements of the department in respect of such business and shall be able to reply to such questions or to furnish such information as the proper officer may put to him or require of him, but the proper officer may demand the personal attendance of any person or any principal in connection with any official matter.

   (2) The conduct of any business in any customs house shall be in accordance with such instructions as the Director may issue and any person attending at such customs house shall be subject to such instructions.

 

78.   Surety bonds

   (1) Surety bonds shall be given in whichever of the undermentioned forms is appropriate-

 

   CE.103 - Customs Agent

 

   CE.104 - Customs Rebates

 

   CE.105 - For the manufacture of goods liable to duty

 

   CE.106 - For approved customs and excise warehouses

 

   CE.107 - For removal of goods from one port or place for entry or warehousing at another port or place

 

   CE.108 - Temporary imports.

   (2) No surety bond shall be accepted by the Director for any purpose unless such bond is given by a banking or insurance institution acceptable to the Director.

   (3) Any person who has given a surety bond which has been accepted by the Director may give the Director 30 days' notice of withdrawal of such bond and after the expiry of this period his obligations under the bond will terminate in respect of transactions entered into thereafter.

   (4) The surety, however, remains bound under the surety bond in respect of transactions entered into prior to the expiry of the period of notice until the Director has satisfied himself that all obligations under such bond have been fulfilled and he cancels it.

 

79.   Agents and carriers subject to section 111 of the Act

   Any carrier who for his own account brings into or takes out goods from Botswana by road or transports goods overland through Botswana by road is subject to section 111 of the Act.

 

80.   Business records to be kept

   (1) Any person carrying on any business in Botswana shall keep within Botswana, in English, reasonable and proper books, accounts and documents relating to his transactions comprising at least the following-

 

   (a)   in the case of imported goods, a copy of the relative bill of entry and documents produced therewith in terms of section 41 of the Act;

 

   (b)   in the case of sales duty goods, manufactured in Botswana, an order book, journal, ledger and invoices (also in respect of cash sales) on which a serial number, the manufacturer's warehouse number and a description of the goods are reflected; and

 

   (c)   in the case of excisable goods, books, accounts and documents to the satisfaction of the Director.

   (2) Such person shall in all instances keep available such books, accounts and documents for a period of at least two years from the date of importation, exportation, manufacturing, purchase or sale of any goods for inspection by an officer:

   Provided that in the case of goods stored in a customs and excise warehouse the period shall be extended until all the relevant goods have been duly cleared in terms of section 20(7) of the Act and have in accordance with such entry been delivered or exported and in the case of goods stored in a rebate store, as prescribed in regulation 68(7).

   (3) Any person who produces, manufactures or exports textiles or apparel products shall maintain at all times complete records of-

 

   (a)   the purchase, cost and value of any payment for the exported goods;

 

   (b)   the purchase, cost and value of any payment for all materials including indirect materials used in the production of the goods exported;

 

   (c)   production of goods in the form in which they are exported including materials used and the place of production;

 

   (d)   the number of employees in production;

 

   (e)   exports of any products;

 

   (f)   import of any product used in production;

 

   (g)   the serial numbers and types of machinery used in production;

 

   (h)   the origin of raw materials in production of goods for export; and

 

   (i)   the addresses of suppliers of raw materials.

   (4) A person referred to in subregulation 3 shall, in all instances, keep available for inspection by an officer-

 

   (a)   the records referred to in subregulation (3); and

 

   (b)   any such books, accounts and documents associated with the export of goods, for a period of five years from the date of the exportation or manufacturing as the case may be.

 

81.   Import and export list

   The Director may, by notice in the Gazette, issue an Import and Export List of articles of merchandise showing the designations and code numbers by which they are to be distinguished, and the denominations (whether by mass, measure, value or otherwise) by which they are severally to be declared in the entries, and he may, by notice in the Gazette, make alterations or additions to or deletions from such List.

 

82.   Certificates for imported motor vehicles

   Any application for a certificate in respect of a motor vehicle for registration purposes under section 122 of the Act shall be made in writing to the proper officer and shall be accompanied by such evidence of customs clearance as the proper officer may require; any such certificate will be in the form CE.109.

FIRST SCHEDULE
REQUIREMENTS REGARDING INVOICES

 

(regulation 40(8))

 

Goods which require special invoicing: 

 

 

Brussels Nomenclature 

Tariff Heading and Description of Goods 

 

Particulars required 

22.03 

Beer made from malt 

 

The relative density before fermentation 

22.08 

Ethyl alcohol or neutral spirits, undenatured, of a strength of 80 per cent alcohol by volume or higher; denatured spirits of any strength 

 

Alcohol content by volume at a temperature of 15°C 

22.09 

Spirits (excluding those of heading No. 22.08); liqueurs and other spirituous beverages; compound alcohol preparations (known as "concentrated extracts") for the manufacture of beverages 

 

Alcohol content by volume at a temperature of 15°C. 

Section VI 

Products of the chemical and allied industries 

 

Such products should, in addition to any proprietary name, be described by their common commercial designation

Chapter 28
Chapter 29

Inorganic chemicals
Organic chemicals 

 

Such chemicals should be described by their common chemical names 

30.03 

Medicaments (including veterinary medicaments) 

 

In addition to the proprietary names of medicaments the active ingredients should be indicated 

31.02
to
31.05 

Fertilizers 

 

Chemical composition should be disclosed 

33.04 

Alcoholic solutions of one or more odoriferous substances 

 

Alcohol content by volume at a temperature of 15°C 

33.06 

Perfumery, cosmetics and toilet preparations 

 

Alcohol content by volume at a temperature of 15°C 

Chapter 39 

Artificial resin and plastic materials 

 

In addition to proprietary names of the products, the invoices must disclose the name of the artificial plastic material or resin

 

 

Chapter 48 

Paper and paperboard 

 

   (i)   The type of pulp from which the paper or paperboard is made 

 

 

 

   (ii)   The basic mass per square metre 

 

 

 

   (iii)   In respect of transformed papers and paper-board, the nature of the treatment (such as coating, impregnation, printing) 

Section XI 

Textiles: 

 

 

 

(1)   Fibres 

 

The composition (by mass) and finishing processes should be stated 

 

(2)   Yarns, not put up for retail sale 

 

The composition (by mass), linear density and finishing process should be stated 

 

(3)   Yarns, put up for retail sale 

 

The mass per ball, card, reel, hank, etc., (inclusive of any support) should be stated 

 

(4)   Fabrics 

 

   (i)   Composition (by mass), measurement in linear metres and square metres, finishing processes, name and address of indent agent or confirming house and the supplier's sample number (Identification number) of the fabric should be stated; 

 

 

 

   (ii)   A sample of at least 15 cm by 8 cm, stamped in indelible ink with the name of the supplier and the sample number, of each fabric represented by a sample number stated on the invoice shall be securely fastened to such invoice and to every copy thereof forwarded to the common customs area 

 

(5)   Textile articles 

 

Composition (by mass) and number should be stated 

Section XII 

Footwear 

 

Sizes of footwear, the nature of the outer soles and uppers and whether they are men's, women's, boys' or girls' footwear should be stated 

Section XV 

Base metals 

 

Measurements, masses, sizes and the nature of the base metal should be stated 

Chapter 84 

Machinery and mechanical appliances 

 

Blueprints, illustrations, drawings, plans, photographs or catalogues should be furnished in support of standardized invoices. 

Chapter 85 

Electrical machinery and equipment

SECOND SCHEDULE
INDEX OF FORMS

 

(Regulation 39(1)(a))

 

BW. 500 

Botswana Customs Declaration Form 

BW.501 

Botswana Customs Declaration Form (Continuation Form) 

CE. 2 

General Declaration for Aircraft 

CE. 3 

Cargo Manifest 

CE. 4 

Transire for a Destination in the Common Customs Area 

CE. 5 

List of Sealable Goods on Board Aircraft 

CE. 32 

Certificate for Removal of Excisable/Specified Goods (ex-warehouse) 

CE. 33 

Declaration regarding Restricted Removal of Excisable/Specified Goods (ex-warehouse) 

CE. 59 

Declaration of Origin 

CE. 61 

Customs and Excise Delivery Order 

CE. 62 

Application for Transfer of Goods Entered under Rebate of Duty 

CE. 63 

Application for Refund - Export for Trade Purposes of Imported Duty-paid Goods 

CE. 64 

Application for Drawback 

CE. 65 

Registration of Goods for Re-importation 

CE. 66 

General Application for Refund 

CE. 67 

Slip for Payment of Customs and Excise Revenue 

CE. 68 

Application for Delivery of Goods ex State Warehouse 

CE. 69 

Application to Repack Goods in a Customs and Excise Warehouse 

CE. 70 

Application to Make Provisional Payment 

CE. 71 

Report on Examination of Damaged Cargo 

CE. 73 

Application for Special/Extra Attendance 

CE. 74 

Release Order of Goods Originally Detained 

CE. 75 

Sales Duty Account 

CE. 80 

Application to Register as a Diesel User 

CE. 81 

Claim i.r.o. Refund of Excise Duty and M.V.A. Levy on Diesel Oil 

CE. 82 

Statement of Refunds i.r.o. Diesel Fuel 

CE. 100 

Application for Licence of Customs and Excise Warehouse 

CE. 100A 

Application for Licence of Customs and Excise Warehouse - Supplementary Particulars 

CE. 101 

Declaration by Person Transferring Residence to the Republic of Botswana 

CE. 102 

Licence under Schedule 8 of the Act 

CE. 103 

Bond - Customs Agent 

CE. 104 

Bond - Customs Rebates 

CE. 105 

Bond - For the Manufacture of Goods Liable to Duty 

CE. 106 

General Bond for Approved Customs and Excise Warehouse 

CE. 107 

Bond - For Removal of Goods from One Port or Place for Entry or Warehousing at Another Port or Place 

CE. 108 

Bond - Temporary Imports 

CE. 109 

Certificate - for Imported Motor Vehicle 

CE. 110 

Certificate for the Importation of Goods under items 412.11 and 709.02 

CE. 111 

Certificate - for Goods Supplied ex-Customs and Excise Warehouse under Schedule 7 of the Act 

CE. 112 

Certificate - of Admission of State Stores under items 401 and 701 

CE. 113 

Application - Licensing of Sales Duty Warehouse for the Manufacture of Sales Duty Goods 

CE. 131 

Application for Registration in terms of Item 470.03 

CE. 137 

Declaration to be Furnished by Users of Distillate Fuels (Gas Oil and Diesel Oil) and Residual Fuel Oils (Furnace Oil) Supplied under Rebate of Duty 

CE. 137A 

General Declaration to be Furnished by End-users of diesel oils who are Eligible to Receive all Supplies under Rebate of Duty 

CE. 138 

Declaration to be Furnished by Resellers of Distillate Fuels (Gas Oil and Diesel Oil) and Residual Fuel Oils (Furnace Oil) Supplied under Rebate of Duty 

CE. 139 

Blanket Declaration to be Furnished by Users of Distillate Fuels (Gas Oil and Diesel Oil) and Residual Fuel Oils (Furnace Oil) Supplied under Rebate of Duty 

CE. 140 

Blanket Declaration to be Furnished by Resellers of Distillate Fuels (Gas Oil and Diesel Oil) and Residual Fuel Oils (Furnace Oil) Supplied under Rebate of Duty 

CE. 149 

Excise Account: Storage Warehouses in which only Packed Excisable Products (excluding Petroleum Products and Spirits/Spirituous beverages) are Stored 

CE. 150 

Account i.r.o. spirits/spirituous beverages in bulk/packed 

CE. 159 

Petroleum Products Account 

CE. 307 

Temporary Import Permit 

CE. 307A 

Temporary Export Permit 

CE. 490 

Bill of Entry - Departmental 

CE. 494 

Voucher of Correction - Bill of Entry - Departmental 

CE. 510 

Transfer of Liability 

A + B 

Bill of entry (Export to Malawi) of Imported Duty-paid or Free Goods 

C + D 

Bill of Entry (Export to Malawi) of Goods Produced or Manufactured in Botswana, South Africa, South West Africa, Lesotho, Swaziland and Zimbabwe 

Transfer of Goods Inwards to Botswana from Lesotho, South Africa or Swaziland by Air, Land or by Rail 

Transfer of Goods Outwards from Botswana to Lesotho, South Africa or Swaziland 

Transfer of Goods by Post 

Notification of Direct Importation of Goods from outside the Common Customs Area Entered at Ports in Lesotho, South Africa or Swaziland 

Baggage Declaration 

Currency Declaration 

Baggage Export Declaration 

C. Misc. 7 

Transfer of Goods by Post - Receipt of Registered Packets 

      13 

Form of Authority for Authorized Signatures 

      15 

Refund of Petrol Duties - Statement of Motor Spirit Purchases 

      16 

Refund of Petrol Duties - Summary Claim for Reimbursement 

      18 

Reply re Use of Rebated Diesel Oil 

      22 

Personal Imports Schedule - Bus Pax Oral Declarations 

      24 

Personal Imports/Exports Schedule - Train Pax Oral Declarations 

      26 

Certificate A - Goods Imported under 406.00, 602.00 and 702.00 

      29 

Certificate/Undertaking for Rebated Plain Spirits (Ethanol) 

      30A 

Certificate for Purchase ex-warehouse of Goods under 412.11, 412,12, 601.07 and 709.02 

      33 

Certificate of Value for Goods Liable to Sales Duty 

      40 

Application for Release of Goods Prior to Entry 

      53 

Transit Declaration (Private Vehicles) 

      54A 

Transfer Traffic Declaration for Removal of Goods through Contiguous CCA Territories 

      57 

Undertaking/Deposit Application - Request to Fulfil Obligations 

      58 

Application for Customs Clearance Agents Licence 

      62 

Application for Authority to Occasionally Use Rebated Diesel Fuel in a Motor Vehicle 

      64 

Bond for Importing Goods in terms of Rebate item 470.03 

      65 

Export Certificate in respect of Products of Materials Imported under Rebate item 470.03 

      67 

Statement of Diesel Oil Purchased 

      68 

Reporting Order under Customs Seal 

SAD 500 

Customs Declaration Form 

SAD 501 

Customs Declaration Form (Continuation Sheet) 

SAD 502 

Customs Declaration Form (Transmit Control)

THIRD SCHEDULE
INDUSTRIAL REBATES OF FISCAL AND CUSTOMS DUTIES

 

(Schedule No. 3 to the Act)

 

General Provisions regarding Schedule No. 3 to the Act

 

1.

 

   The Director may, on such conditions as he may impose in each case, in respect of any goods specified in such item of Schedule No. 3 to the Act as he may decide, register a licensee of a customs and excise storage warehouse as a stockist of such goods and may permit such stockist to enter such goods under the said item and retain them unpacked in such warehouse in such a manner as the proper officer requires, for supply in small quantities to persons registered to obtain such goods under such item.

 

2.

 

   Regulations 65 and 67 shall mutatis mutandis apply in respect of any goods referred to in paragraph 1 and supplied by a stockist to any other registrant, but the Director may, on such conditions as he may impose, exempt stockists from the requirement of prior approval of transfer applications.

 

3.

 

   Any customs and excise storage warehouse approved for the purpose stated in paragraph 1 shall be approved and used only for the purpose stated in the said paragraph and such warehouse and the licensee thereof shall otherwise be subject to Part IV of these Regulations.

 

4.

 

   The Director may, on such conditions as he may impose in each case, permit a registered stockist to supply any goods referred to in paragraph 1 to a person other than a registered manufacturer provided the duty on such goods is paid by such stockist at such times and in such manner as the Director may determine.

 

5.

 

   If any person registered in terms of these Regulations to use any goods specified in Schedule No. 3 to the Act is reported to the Director by the Ministry of Commerce and Industry because he is maintaining unsatisfactory labour conditions, and, if not less than six weeks and not more than six months after such person has been notified of such report, he is again reported to the Director by the said Ministry because he has taken no adequate steps to maintain satisfactory labour conditions, his registration may be cancelled by the Director and in the event of such cancellation he shall thereafter not be permitted to import or receive under rebate of duty any of the goods specified in the said Schedule.

 

6.

 

   In addition to any other relation, the undermentioned paragraphs shall apply in respect of the goods specified in the items of Schedule No. 3 to the Act mentioned in such paragraphs.

 

7.   Item 301.02

 

   No person shall use common salt entered in terms of this item except on premises approved by the Director.

 

8.   Item 304.06

 

   A manufacturer of jams from pulp entered in terms of this item shall, on demand by the proper officer, either produce such jams for inspection by the proper officer or furnish proof to his satisfaction that the said jams have been duly exported for consumption outside the common customs area.

 

9.   Item 305.02

 

   Paragraph 7(10) of the Sixth Schedule hereto shall mutatis mutandis apply in respect of petrol entered in terms of this item for mixing with locally manufactured ethyl alcohol.

 

10.   Item 311.19

 

   Manufacturers registered in terms of this item shall maintain the following-

 

   (1)   records giving details of the process of conversion of the raw materials into manufactured articles (clothing, shirts, etc.) in such a manner that the use to which each consignment of goods entered under rebate of duty has been put can readily be established; and

 

   (2)   cutting order, sales invoices and sample books which shall be available at all reasonable times for inspection by the proper officer, the said cutting orders (which shall have a sample snippet of the material affixed thereto) to reflect inter alia the number and date of the bill of entry, the total number of metres entered, the rating (i.e. the number of metres required in the manufacture of each garment or unit) and the number of garments intended to be manufactured and the number actually manufactured.

 

11.   Item 311.20

 

   Paragraph 10 shall apply to registrants under this item.

 

12.   Item 311.21

 

   Paragraph 10 shall apply to registrants under this item.

 

13.   Item 311.22

 

   Paragraph 10 shall apply to registrants under this item.

 

14.   Item 311.25

 

   Paragraph 10 shall apply to registrants under this item.

FOURTH SCHEDULE
GENERAL REBATES OF FISCAL AND CUSTOMS DUTIES

 

(Schedule No. 4 to the Act)

PART I

 

1.

 

   In addition to any other relative regulation, the undermentioned regulations shall apply in respect of the goods specified in the following items of Schedule No. 4 to the Act.

 

2.   Item 401.00

 

   (1) Goods entered under this item shall not be returned by the State body concerned to the supplier of such goods in the common customs area without the permission of the Director or payment of the duty thereon to the proper officer and the supplier of such goods shall not accept any goods so returned to him until such permission has been obtained or such duty paid or otherwise until he obtains such permission or pays such duty.

 

   (2) Goods entered under this item may not be sold or disposed of in a new or unused condition by the State body concerned so as to come into the possession of or use by any person not legally entitle to obtain the same under rebate of duty without collection of the duty on such goods from the purchaser. Such duty may be retained by the department, administration or government mentioned in item 401.05 of Schedule No. 4 to the Act but the armed forces mentioned in item 401.30 of the said Schedule shall pay such duty to the proper officer.

 

   (3) Goods entered under this item may be sold or disposed of in a used condition by the State body concerned and the selling price shall be regarded as including the duty on such goods and such duty shall be retained by such body or paid to the Director as prescribed in subparagraph (2).

 

   (4) For the purposes of subparagraph (3) the duty included in the selling price shall be deemed to be as follows-

 

   (a)   goods which are free of duty-no duty included in selling price;

 

   (b)   goods (not being motor cars) liable to an ad valorem rate of duty-duty at the appropriate rate;

 

   (c)   goods (not being motor cars) liable to specific rate of duty-one-tenth of the selling price;

 

   (d)   goods (not being motor cars) liable to an ad valorem and a specific rate of duty or to an ad valorem or a specific rate of duty-duty at the appropriate rate or one-tenth of the selling price, whichever amount of duty is greater; and

 

   (e)   motor-cars classified under Tariff Heading No. 87.02.10-one-tenth of the selling price or the full duty rebated on first entry less 10 per cent of such duty for each completed period of use of six months, whichever amount of duty is the greater, with a maximum, in the case of any such motor-car which is sold or disposed of in terms of a subsidised scheme, of an amount calculated according to the formula-

 

A X (B - C)
__________

 

B

 

      where-

 

      "A"   represents the full duty rebated on first entry;

 

      "B"   represents the official life kilometres determined by the State body concerned in respect of such motor car;

 

      "C"   represents the kilometres covered up to and including the date of sale or disposal.

 

   (5) Paragraph 2(2) of this schedule shall not apply in respect of medicaments and drugs entered under the provisions of this item and supplied by the State body concerned to patients directly or indirectly through any body not being a commercial concern.

 

   (6) The provisions of item 401.00 shall not be construed to debar from entry thereunder any goods which are to be supplied to any other person by the State body concerned, for further processing or incorporation into any article manufactured for such State body by such person in terms of a contract which provides that such goods so entered shall be supplied at its own expense by such State body, provided the goods so entered remain the property of such State body at all times.

 

   (7) The Director may permit entry under this item of any machine or other equipment which is intended for supply to or installation in the premises of any State body mentioned in this item for use by such body on a rental basis, but on return of such machine or equipment to the supplier or on removal thereof from the premises of such body, duty thereon shall be calculated on a basis decided by the Director and shall be paid forthwith to the proper officer.

 

   (8) Entry of any goods under item 401.00 shall be subject to a certificate in the form CE.112 duly approved by the Director being furnished by the State body concerned.

 

3.   Item 402.00

 

   (1) In respect of goods entered in terms of item 402.00 the relative bill of entry shall be accompanied by or contain a declaration, signed by the secretary of the local authority in question, and countersigned by the chairman thereof, to the effect that such goods are to be used solely for the purposes specified in the said item, and a written undertaking shall be furnished by such secretary that, if any of such goods are used for any other purpose or are sold or otherwise disposed of by such local authority so as to come into the possession of or to be used by any person not legally entitled to obtain the same under rebate of duty, the proper officer will be advised in writing of such use, sale or disposal, and that the duty due will immediately be paid to the proper officer by the local authority concerned.

 

   (2) The secretary or accounting officer of any local authority to which the provisions of subparagraph (1) apply, shall keep a stock book showing separately the quantities of all goods received under rebate of duty, the place at which such goods were entered under rebate and the quantities issued for road construction or maintenance or for any other purpose, together with the separate dates of receipt and issue. Such book shall at all reasonable times be open to inspection by the proper officer.

 

   (3) The said secretary or accounting officer shall at the end of each financial year render to the proper officer at each place where the goods were entered under rebate of duty by or on behalf of the local authority concerned a certificate in a form approved by the proper officer.

 

   (4) If goods entered under this item are sold or disposed of in a new or unused condition by the local authority which so entered them, the full duty thereon shall be paid to the proper officer and if such goods are sold in a used condition duty thereon calculated on the basis of paragraph 2(4) of this Schedule shall be paid to the proper officer.

 

4.   Item 404.00

 

   (1) For the purposes of this item any reference to any approved public hospital shall be deemed to be a reference to any hospital with bed facilities for the general public and any reference to any approved educational institution shall be deemed to be a reference to any institution the main purpose of which is education and which is approved by the Director.

 

   (2) Subject to subparagraph (3), paragraphs 2(1), (2), (6) and (7) of this Schedule insofar as they relate to the supply, return, sale or disposal of goods in a new or unused condition, shall mutatis mutandis apply to any goods (except goods referred to in paragraph (III) of item 404.01) entered under this item but any duty payable or to be collected in respect of such goods in terms of the said paragraphs shall in each case be paid to the proper officer.

 

   (3) Paragraphs 5(1) to (4) of this Schedule shall mutatis mutandis apply in respect of any goods entered under paragraph (III) of item 404.02.

 

5.   Item 405.00

 

   (1) In respect of goods entered in terms of item 405.01 the relative bill of entry shall be accompanied by or contain a declaration, signed by the secretary or the official in charge of the specified association to the effect that the fabrics are intended solely for the manufacture of uniforms for the use of members of such association, or that the appointments and insignia are intended solely for the use of such members and a written undertaking shall be furnished by such secretary or official that, if any of the said fabrics, appointments or insignia are sold or otherwise used or disposed of, the duty due thereon will forthwith be paid to the proper officer.

 

   (2) The secretary or official referred to in subparagraph (1) shall keep a register, in a form approved by the proper officer, showing receipts and disposals of fabrics, appointments and insignia on which duty has been rebated. Such register shall be open to inspection by the proper officer at all reasonable times.

 

   (3) In the case of fabrics the register shall also show the quantities received, the number of uniforms made therefrom and the manner of disposal of such uniforms.

 

   (4) If fabrics entered under this item are sold or disposed of, before being made up into uniforms, by the association which so entered them, the duty thereon shall be paid to the proper officer.

 

   (5) Paragraph 2(1) and (2) of this Schedule insofar as they relate to the return, sale or disposal of goods in a new or unused condition shall mutatis mutandis apply to any goods entered under item 405.02 but any duty payable or to be collected in respect of such goods in terms of the said regulations shall in each case be paid to the proper officer.

 

   (6) Any body or person entering any goods under the said item shall produce to the proper officer at the time of entry, such evidence of the licence mentioned in the said item as the proper officer may require and the relative bill of entry shall contain or be accompanied by a declaration that the goods in question will be used solely for such public radio or television service and an undertaking that the duty due will be paid to the proper officer on return, sale or disposal of such goods in a new or unused condition in terms of the regulations.

 

   (7) The Director may permit slides (including film slides) entered for educational purposes and slides (including film slides) approved by him for instruction in industry to be entered under item 405.03 on such conditions as he may impose.

 

   (8) Paragraph 2(1) to (4) of this Schedule shall mutatis mutandis apply in respect of any goods entered under item 405.03 which are returned to the supplier thereof in the common customs area or within two years of the date on which such entry was made are sold or disposed of by the member, body or other person entitled to the rebate in question and any duty payable under the provisions of the said regulations shall be paid to the proper officer.

 

   (9) Admission under rebate of duty of any goods specified in item 405.04 shall be subject to-

 

   (a)   a certificate by the secretary or other person in charge of the said organization, on or attached to the bill of entry, that such goods are intended solely for use by the blind for the manufacture of goods for sale;

 

   (b)   a written undertaking by the secretary or other person, on or attached to the relative bill of entry, that if such goods are used for any purpose other than that specified in paragraph (a), or are sold or otherwise disposed of, the rebated duty will forthwith be paid to the proper officer; and

 

   (c)   the keeping of a stock book by the said secretary or other person showing receipts and disposals of all goods entered under rebate of duty. The stock book and all machines, implements and unused materials entered under rebate of duty shall, at all reasonable times, be available for inspection by the proper officer.

 

   (10) Goods entered under item 405.05 (II) shall not be returned to the supplier thereof in the common customs area or transferred to any other person or sold or disposed of without the permission of the Director. Paragraph 3(4) of this Schedule shall mutatis mutandis apply in respect of any such goods returned to the supplier in the common customs area or transferred to any other person or sold or disposed of with the permission of the Director.

 

6.   Item 406.00

 

   (1) Admission of any goods under this item shall be subject to such written declarations as the Director may require to be furnished by the representative who claims the rebate or by the Head of the Mission to which he is attached and to such other conditions as the Director may impose.

 

   (2) Return to the supplier in the common customs area or sale or disposal of any goods (excluding motor cars) obtained under the rebate of duty by any person under this item shall be subject to payment to the proper officer in each case of duty on such goods calculated on the basis of paragraph 2(1) to (4) of this Schedule if such goods are so returned, sold or disposed of within two years of the date of entry under this item.

 

   (3) Duty calculated as follows shall be payable to the proper officer, after the permission of the Director has been obtained, in respect of any motor vehicle which has been obtained under rebate of duty under item 406.00 and is sold or disposed of within two years of the date of entry under rebate of duty, by the person who obtained such motor vehicle under rebate of duty-

 

   (a)   in use for less than one month 

the full duty rebated 

   (b)   in use for one month or more, but less than six months 

87 1/2 per cent of the full duty rebated 

   (c)   in use for six months or more, but less than 12 months 

75 per cent of the full duty rebated 

   (d)   in use for 12 months or more, but not more than 24 months 

70 per cent of the full duty rebated 

   (e)   in use for more than 24 months 

no duty payable.

 

7.   Item 407.00

 

   (1) In order to qualify for the rebate of duty in terms of item 407.01 the goods shall-

 

   (a)   be in quantities which the proper officer deems reasonable; and

 

   (b)   at the time of importation, be the personal property of the passenger and be intended for his own use and not for sale, gift or exchange.

 

   (2) In respect of any motor vehicle entered under item 407.04 the importer shall at the time of entry furnish the proper officer with the following-

 

   (a)   such documentary evidence as the proper officer may require to prove that the importer has permanently changed his residence to Botswana; and

 

   (b)   a declaration in the form CE.101 specified in the Second Schedule setting forth the circumstances and particulars in connection with the importation of such vehicle and incorporating an undertaking in respect of the disposal of the vehicle required by the item.

 

   (3) The provisions of paragraph 6(3) shall mutatis mutandis apply in respect of any motor vehicle entered under item 407.04 or 407.05.

 

   (4) In respect of any goods entered under item 407.06 the rebate of duty shall be subject to the following conditions-

 

   (a)   a declaration in the form CE.101 specified in the Second Schedule, signed by the head of the family, together with an inventory of all the goods being imported, shall be furnished to the proper officer at the time of entry;

 

   (b)   in the case of used household furniture, other household effects and other removable articles, such goods shall have been owned and used by the importer or members of his family prior to despatch;

 

   (c)   in the case of new household furniture, other household effects and other removable articles, such goods shall have been owned by the importer or members of his family prior to despatch;

 

   (d)   the household furniture, other household effects and other removable articles will continue to be owned and used by the importer or the members of his family for a period of at least six months as from the date of entry thereof.

 

8.   Item 408.00

 

   (1) Motor vehicles with automatic transmission without any further adaptations do not qualify for admission under rebate of duty in terms of item 408.02.

 

   (2) Admission of motor vehicles under rebate of duty in terms of item 408.02 is, in each case, subject to the production of a certificate issued by the Chief Medical Officer to the effect that the relevant person has been issued with a qualified driver's licence and that the person is disabled to such an extent that he is physically incapable of driving an ordinary unadapted vehicle.

 

   (3) Written application supported by full particulars of the adaptations to the vehicle shall be submitted to the Director for approval.

 

   (4) Paragraph 6(3) of this Schedule shall mutatis mutandis apply in respect of any motor vehicle entered under item 408.02.

 

   (5) Admission of furniture under rebate of duty in terms of item 408.02 is, in each case, subject to acceptable evidence that such furniture has been specially manufactured or adapted for use for a permanently physically disabled person.

 

9.   Item 409.00

 

   (1) In respect of goods entered in terms of item 409.01 the importer shall at the time of entry of the goods upon re-importation attach to the relative bill of entry a statement indicating-

 

   (a)   the reasons why the goods are being returned;

 

   (b)   whether any change in the ownership of the goods has taken place;

 

   (c)   whether the goods have been subjected to any process of manufacture or manipulation since their exportation from the common customs area and, if so, to what extent;

 

   (d)   whether the goods were manufactured in a customs and excise warehouse and exported in bond ex such warehouse;

 

   (e)   whether at the time of export, or at any other time, any refund, rebate, drawback or remission of fiscal customs or excise duty was granted in respect of such goods or any materials from which such goods were manufactured;

 

   (f)   the number and date of the bill of entry relating to the export of such goods and the place where such entry was made; and

 

   (g)   the place where duty was paid on the goods upon their first importation into the common customs area and of the number and date of the bill of entry on which such duty was brought to account, but in the case of goods which are personal and private property and not merchandise, or which have been exported and returned by post, the proper officer may accept any other evidence to his satisfaction that the goods were previously imported and that duty was paid thereon.

 

   (2) The importer or person claiming the rebate shall, if required to do so by the proper officer, submit to him all documents and correspondence relating to the export and subsequent return of the goods.

 

   (3) The Director may exempt any class or kind of goods not being merchandise for trade purposes from the requirement of entry upon re-importation provided the proper officer is satisfied that such goods satisfy the requirements of entry under item 409.01, and he may permit the registration of any goods with the proper officer, prior to export of such goods, for the purpose of subsequent re-importation thereof under item 409.01.

 

   (4) The Director may refuse to accept entry under item 409.01 if, in his opinion, such re-importation will constitute an attempt at evasion of duty or he may accept such entry on such conditions as he may impose and payment of the difference in duty on such goods at the time of exportation and at the time of re-importation.

 

   (5) Subparagraphs (1) to (4) shall mutatis mutandis apply to any goods entered under item 409.02.

 

   (6) A statement of the particulars of original importation into or manufacture in the common customs area and payment of any duty due at that time and of the export of any goods entered under item 409.03 shall be attached to any entry under the said item.

 

   (7) Subparagraphs (1) to (4) shall mutatis mutandis apply to any goods entered under item 409.04.

 

10.   Item 410.00

 

   (1) The admission of seed potatoes under item 410.02 shall be subject to a certificate, issued by an officer of the Ministry of Agriculture duly appointed for the purpose, that such seed potatoes satisfy the conditions and purpose of the permit mentioned in item 410.02 in relation to seed potatoes.

 

   (2) The admission under rebate of duty of any goods specified against any tariff heading under item 410.02 shall be subject to a declaration by the importer or owner on or attached to any bill of entry in respect of such goods that it will not be used or disposed of for any purpose not specified in the said item in relation to such goods without the permission of the Director.

 

   (3) The provisions of item 410.03 (tariff heading 22.03) shall not apply unless the beer entered under such item is mixed with beer manufactured in the common customs area in a licensed customs and excise manufacturing warehouse in terms of Part IV of the Act.

 

   (4) Admission under rebate of duty of any goods specified against tariff headings 34.02 and 38.06 under item 410.03 shall be subject to a declaration by the importer or owner on or attached to the bill of entry in question that such goods will not be used or disposed of for any purpose not specified against the said tariff headings without the permission of the Director.

 

   (5) Admission under rebate of duty of any goods specified against tariff heading 44.21 under item 410.03 shall be subject to a declaration by the importer/owner on or attached to the bill of entry in question that such goods will not be used or disposed of for any purpose not specified against the said tariff heading without the permission of the Director.

 

   (6) Admission under rebate of duty of any goods specified in subparagraph (1) of item 410.03 shall be subject to regulations 62 to 68(7).

 

   (7) Illuminating and heating kerosene and power kerosene shall be admitted under rebate of duty to the extent stated in paragraphs (1) and (2) respectively of tariff heading 27.10 relating to kerosene in item 410.04 subject to the following conditions-

 

   (a)   the importer shall make on or attach to the relative bill of entry a declaration that the illuminating or heating kerosene is to be used solely as fuel in lamps or stoves for illuminating or heating or that the power kerosene is to be used solely as fuel in spark ignition piston engines in tractors used for agricultural (including forestry) purposes and in stationary spark ignition piston engines;

 

   (b)   the importer shall likewise furnish a written undertaking that if any such kerosene is used, sold or disposed of as fuel for purposes of road transport (not being public passenger bus transport services or road transport for agricultural, including forestry, purposes) or for mixing with other mineral oil products or other goods the full duty provided for in tariff heading 27.10.30 and in tariff item 105.10.20 will be paid to the Director in respect of such kerosene, and if any such kerosene is used, sold or disposed of for any purposes other than such road transport or such mixing or those specified in paragraphs (1) and (2) of tariff heading 27.10 relating to kerosene in item 410.04, the unrebated portion of the duty as specified in paragraphs (3), (4) and (5) of tariff heading 27.10 relating to kerosene in item 410.04 will be paid to the Director in respect of such kerosene;

 

   (c)   every case, drum, tin or other container in which power kerosene is sold or disposed of for consumption in the common customs area shall be conspicuously and indelibly marked "POWER KEROSENE-Not to be used in lamps or stoves-DANGEROUS", and the flash point in degrees Celsius (closed test at sea-level) shall in addition also be indicated thereon in figures;

 

   (d)   power kerosene shall contain a dye which gives it a clear, bright and distinctive green colour which is permanent; and

 

   (e)   when imported into Botswana in cases, drums, tins or other containers, power kerosene shall be properly coloured before release is obtained from the department, and when imported unpacked, it shall be properly coloured before or during discharge from the vehicle bringing it to Botswana.

 

   (8) Clearance of kerosene under the provisions of paragraphs (3), (4) and (5) of tariff heading 27.10 relating to kerosene in item 410.04 shall be subject to subparagraph (9) and for that purpose any reference to distillate fuels and residual fuel oil shall be deemed to include a reference to kerosene.

 

   (9) 410.04.04

 

   (I)   For the purposes of this regulation-

 

      (a)   "supplier" means any of the following companies-

 

         BP Botswana (Proprietary) Limited

 

         Caltex Oil (Botswana) (Proprietary) Limited

 

         Mobil Oil Botswana (Proprietary) Limited

 

         Shell Oil Botswana (Proprietary) Limited

 

         Total Botswana (Proprietary) Limited

 

      (b)   "reseller" means any person who deals in rebated fuel as defined in subparagraph (c) in the course of or as part of the activities of a business carried on by him, but excluding any person who supplies such fuel to any other person in terms of a contract of letting or hiring of work or services;

 

      (c)   "rebated fuel" means distillate fuels or residual fuel oils entered under rebate of duty in terms of section 84(5) to (10) of the Act for the purposes or uses mentioned in paragraphs (1) to (4) of tariff heading No. 27.10 of item 410.04;

 

      (d)   "user" means any person who obtains rebated fuel for the purposes mentioned in paragraphs (1) to (4) of tariff heading No. 27.10 of item 410.04 and includes any person who supplies such fuel to any other person in terms of a contract of letting or hiring of work or services.

 

   (II)   No person shall be entitled to be supplied with rebated fuel, unless, at the time of purchase or delivery thereof he furnishes the supplier or reseller with a declaration in form CE.137 or CE.138, as the case may be, and no supplier or reseller shall supply or sell rebated fuel unless the person to whom it is supplied or sold, has complied with the provisions of this paragraph:

 

         Provided that the Director may allow in lieu of a separate declaration, the furnishing of a blanket declaration in form CE.139 or CE.140, as the case may be, for purchaser deliveries in bulk quantities of not less than 200 litres per container other than pump deliveries into vehicle fuel tanks:

 

         Provided further that a supplier or a reseller may deliver rebated fuel purchased in terms of the provisions of paragraphs (2) and (3) of tariff heading No. 27.10 of item 410.04 in any quantities and in any matter, except as provided for in item 410.04.04(4), provided a blanket declaration has been furnished to such supplier or reseller.

 

   (III)   The blanket declaration provided for in sub-subparagraph (II) or the benefits it confers shall not be transferable.

 

   (IV)   No supplier or reseller shall dispense rebated fuel into a vehicle fuel tank from a tanker lorry or trailer or other portable or mobile container.

 

   (V)   Any reseller of rebated fuel may-

 

      (a)   purchase it at a price which includes any of the effective rates of duty;

 

      (b)   sell it at a price which includes any duty equal to or in excess of the 3,65 UA per 1000 litre duty paid by the supplier on entering such fuel for home consumption;

 

      (c)   use it in the ordinary course of his business or dispose thereof in circumstances which render it liable to duty equal to or in excess of 3,65 UA per 1000 litres; or

 

      (d)   mix it in his fixed vessel with distillate fuel or residual fuel oil on which the full duty has been paid:

 

         Provided that he alternates his purchases on each occasion at prices which include the different effective rates of duty to the extent that such purchases are duly reconciled with sales, disposals or uses of such fuel in circumstances which render it liable to different effective rates of duty.

 

   (VI)   No supplier or reseller shall supply, sell, otherwise dispose of or use rebated fuel unless a numbered and dated invoice is issued indicating the quantity, price, buyer's name and business address and the registration letters and numbers of the vehicle when it is supplied as fuel into the tank of such vehicle.

 

   (VII)   A supplier or reseller shall keep declarations (excluding blanket declarations) with the copies of the relative invoices issued by him.

 

   (VIII)   The supply or sale of rebated fuel under cover of invoices or declarations which are not completed in all respects shall be regarded as being in conflict with the manner and conditions mentioned in this subparagraph and such supplier or reseller shall be liable for the duty thereon as provided for in section 84(5) to (10) of the Act:

 

         Provided that a supplier or reseller shall be allowed a period of 60 days from the date of receipt of a blanket declaration which is not complete in all respects to have such declaration completed.

 

   (IX)   Any supplier of rebated fuel shall keep a monthly reconciliation of opening stock, receipts, total supplied, sold or used and closing stock of such fuel and shall render to the proper officer in addition to the return specified in sub-subparagraph (XIII) such returns in the form and at the time as the Director may determine.

 

   (X)   (a)   Any reseller of rebated fuel shall be registered with the proper officer to obtain such fuel;

 

      (b)   Any reseller of rebated fuel shall keep a bound register in which at least the following particulars shall be entered on a daily basis-

<PS:"QT-TTRI">         (i)   total purchases and total quantity supplied, sold or used in respect of each of the rebated fuels subject to the different extent of rebate of duty;

<PS:"QT-TTRI">         (ii)   total quantity of rebated fuel supplied or sold at a price which includes the full duty or used or disposed of in any circumstances which render it liable to such full duty;

<PS:"QT-TTRI">         (iii)   purchases and sales of distillate fuels or residual fuel oils at a price which includes the full duty.

 

      (c)   The register shall be balanced on a three monthly basis and opening and closing stocks as well as any deficiency or surplus must be reflected therein;

 

      (d)   The register shall contain a declaration certifying to the correctness of all entries made therein. Such declaration shall be entered in the register at the end of each three monthly period and shall, in the case of a sole proprietorship be given by the owner, in the case of a partnership by a partner and in the case of a company by a director, manager, secretary or accountant;

 

      (e)   The books, documents and stocks of a person registered under this subparagraph (hereinafter referred to as a "registered person") shall at all reasonable times be open for inspection by the proper officer;

 

      (f)   A registered person shall notify the proper officer immediately, or in advance, of any change, no matter of what nature, in his legal identity, the name under which he trades and the address of his premises;

 

      (g)   The Director may, at any time, call upon the registered person to submit a statement of account in a form approved by him;

 

      (h)   Any reseller who supplies, sells, disposes of or uses rebated fuel without the declaration mentioned in sub-subparagraph (II) having been obtained or in any manner whatsoever in circumstances where the full duty is due in terms of section 84(5) to (10) of the Act and these Regulations, shall purchase distillate fuel or residual fuel oil from the supplier at a price inclusive of the full duty in substitution of rebated fuel for the purpose of the reconciliation referred to in sub-subparagraph (V).

 

   (XI)   (a)   Any supplier who uses or who supplies or sells rebated fuel to resellers, users or any other person-

<PS:"QT-TTRI">         (i)   at a price which includes any duty in excess of the 3,65 UA per 1000 litres duty paid on entering such fuel for home consumption;

<PS:"QT-TTRI">         (ii)   for a purpose which renders it liable to duty in excess of 3,65 UA per 1000 litres;

<PS:"QT-TTRI">         (iii)   without the declaration mentioned in sub-subparagraph (II) having been furnished or obtained; or (iv) in any manner whatsoever in circumstances where duty is due in terms of section 84(5) to (10) of the Act and these Regulations,

 

         shall pay the duty due, in excess of the 3,65 UA per 1000 litres paid on entering such fuel for home consumption, within 30 days after the date of closing of his accounts for the month in which such supply, sale, disposal or use took place.

 

      (b)   The payment of duty mentioned in the preceding provisions of this sub-subparagraph shall be made in a single amount to the proper officer in whose area of control such supplier is situated or to such other officer as the Director may determine.

 

   (XII)   (a)   Any user of rebated fuel subject to different extent of rebate of duty may receive and mix it with distillate fuel or residual fuel oil on which the full duty has been paid in his fixed vessel provided such user, other than a supplier who uses such rebated fuel in the ordinary course of his business, alternates his purchases on each occasion at prices which include the different effective rates to the extent that such purchases are duly reconciled with uses of rebated fuel in circumstances which render it liable to a different effective rate of duty;

 

      (b)   Failure to balance purchases with uses as provided for in the preceding provisions of this sub-subparagraph shall be deemed to be application of rebated fuel contrary to the provisions of the rebate item under which it was acquired and shall render such act and such fuel subject to the provisions of section 84(14) of the Act.

 

   (XIII)(a)   A supplier of rebated fuel shall furnish to the proper officer in the form approved by the Director and at the times required by him, a return for any period of three months or as indicated by him, which shall include-

<PS:"QT-TTRI">         (i)   depot number;

<PS:"QT-TTRI">         (ii)   name, address and account number of purchaser;

<PS:"QT-TTRI">         (iii)   invoice number and date;

<PS:"QT-TTRI">         (iv)   quantity supplied at each effective rate of duty;

<PS:"QT-TTRI">         (v)   names and addresses of resellers purchasing rebated fuel at a price which includes any of the effective rates of duty;

<PS:"QT-TTRI">         (vi)   a progressive total of rebated fuel supplied to each purchaser at each effective rate of duty during any accounting year of the supplier.

 

      (b)   A supplier shall maintain a record at his head office reflecting separate quantities of rebated fuel supplied or sold at prices which include in each case a rate of duty in excess of 3,65 UA per 1000 litres.

 

   (XIV)(a)   Any supplier or reseller shall keep safely copies of the required invoices of purchases, supply or sales, disposals or uses, declarations (including ,blanket declarations which shall be kept in alphabetical order), the returns and such other books and documents relating to such purchases, supply or sales, disposals or uses, as the Director may require, for a period of two years from the date of such purchases, supply or sales, disposals or uses and have them available at all reasonable times for inspection by the proper officer.

 

      (b)   Any user who-

<PS:"QT-TTRI">         (i)   obtains rebated fuel; or

<PS:"QT-TTRI">         (ii)   obtains rebated fuel as well as distillate fuel or residual fuel oil on which the full duty has been paid,

 

         shall keep safely all invoices and receipts, a record of use in the form approved by the Director and such other books and documents as the Director may require, for a period of two years from the date of use and have them available at all reasonable times for inspection by the proper officer.

 

   (XV)   Copies of section 84(5) to (14) of the Act, the relevant rebate items and these Regulations shall be displayed prominently in the office of the supplier or reseller of rebated fuel.

 

11.   Item 411.00

 

   (1) Admission under rebate of duty of any goods provided for in item 411.00 shall, where applicable, be subject to a written declaration being furnished by the importer on or attached to the bill of entry in respect of such goods that it will be used only for the purposes specified and shall not be used or disposed of for any other purpose without the permission of the Director.

 

   (2) Admission of any goods as aforesaid shall further be subject to such conditions as the Director may impose including compliance with the regulations in Part IV hereof.

 

12.   Item 412.00

 

   (1) In respect of goods entered in terms of item 412.01 the relative bill of entry shall contain a declaration or be accompanied by a declaration, signed by the head of a Government department that-

 

   (a)   the goods in question are imported solely for experimental purposes;

 

   (b)   the importer has been authorized to conduct such experiments, which shall be specified;

 

   (c)   such experiments are in the public interest and will be carried out under the control or supervision of the aforesaid department, and

 

the relative bill of entry shall also contain a declaration, or be accompanied by a declaration by the importer that the goods so admitted under rebate will be used solely for experimental purposes, as well as an undertaking in writing by him that, if the goods or any portion thereof are sold, used or disposed of for any other purpose, the duty due thereon will be paid forthwith to the proper officer.

 

   (2) Admission of any goods under item 412.03 shall be subject to a written statement of the circumstances and particulars of the bequest and that the goods are for the importer's own use and not for sale, being furnished by the importer on or attached to the relative bill of entry, and to production to the proper officer of such evidence relating to such bequests as the proper officer may require.

 

   (3) Subparagraph (2) shall mutatis mutandis apply in respect of any goods entered under item 412.04.

 

   (4) Any offer to abandon any goods to the department or application to destroy any goods under item 412.07 shall be subject to the following conditions-

 

   (a)   it shall be made in writing by or on behalf of the owner of the goods and shall indemnify the department against any claim by any other person;

 

   (b)   it shall be unconditional;

 

   (c)   it shall state the full identifying particulars and description of the goods in question;

 

   (d)   it shall state the reason for abandonment or the reason why destruction and not abandonment is requested;

 

   (e)   it shall furnish full particulars of the place of entry and the number and date of the warehousing or other bill of entry in respect of the goods in question;

 

   (f)   it shall be accompanied by the invoices and other documents relating to the importation of such goods;

 

   (g)   the owner shall be responsible for the cost of storage in and removal to the State Warehouse or any place of security indicated by the Director as well as for any other expenses including the cost of destruction, if any:

 

         Provided that removal need not be insisted upon; and

 

   (h)   if destruction is authorized by the Director the goods shall be destroyed under the supervision of the proper officer.

 

   (5) For the purpose of item 412.07 goods in respect of which security of the duty due has been furnished to the department are to be taken to be still under the control of the department.

 

   (6) Any loss in respect of which a rebate of duty is claimed under item 412.08 shall be proved to the satisfaction of the Director.

 

   (7) Any application for a rebate of duty under item 412.08 shall be submitted to the proper officer on a form approved by the Director and shall be accompanied by such documents as the Director may specify.

 

   (8) Subparagraph (7) shall mutatis mutandis apply to any application for a rebate of duty under item 412.11. Such application shall be in the form CE.110.

 

   (9) Paragraph 6(3) shall mutatis mutandis apply in respect of any motor vehicle entered under item 412.11.

 

   (10) Paragraph 6(3) shall mutatis mutandis apply in respect of any motor vehicle entered under item 412.12.

PART II
TEMPORARY REBATES OF FISCAL AND CUSTOMS DUTIES

 

13.   Item 460.00

 

   (1) Goods cleared in terms of item 460.23 may not without the permission of the Director and payment of the full duty thereon to the proper officer be returned to the supplier of such goods in the common customs area and the supplier of such goods in the common customs area shall not accept any such goods returned to him before such permission has been obtained and such duty is paid by him.

 

   (2) Goods cleared in terms of item 460.23 shall not be used or retained for use by the person for whom they were so cleared, in a new or unused condition for any purpose other than as provided for in the item and shall not be transferred or sold or disposed of by him to any other person without the permission of the Director and before the full duty due thereon has been paid to the proper officer.

 

   (3) Goods cleared in terms of item 460.23 which, with the permission of the Director, are used or retained for use by the person for whom they were so cleared for any purpose other than as provided for in the item or transferred or sold or disposed of by him to any other person after a period of use in terms of the provisions of the item by the person for whom they were so cleared, are subject to payment of duty to the proper officer by the person for whom they were so cleared on the undermentioned basis and such duty shall, for the purposes of calculation thereof, be deemed to be included in any selling price-

 

   (a)   goods which are free of duty-no duty included in selling price;

 

   (b)   goods (not being motor cars) liable to an ad valorem rate of duty-duty at the appropriate rate;

 

   (c)   goods (not being motor cars) liable to a specific rate of duty-one-tenth of the selling price;

 

   (d)   goods (not being motor cars) liable to an ad valorem and a specific rate of duty or to an ad valorem or to a specific rate of duty-duty at the appropriate rate or one-tenth of the selling price, whichever amount of duty is greater; and

 

   (e)   motor cars classified under tariff heading 87.02.10-one-tenth of the selling price or the full duty rebated on the first entry under rebate less 10 per cent of such duty for each completed period of six months, whichever amount of duty is greater.

PART III
TEMPORARY IMPORTATION OF GOODS UNDER REBATE OF
FISCAL AND CUSTOMS DUTIES

 

14.   Item 470.00

 

   (1) The temporary admission of any goods under the provisions of item 470.00 shall be subject in each case to-

 

   (a)   such procedure;

 

   (b)   examination at time of importation and exportation;

 

   (c)   marking for the purpose of subsequent identification;

 

   (d)   method of entry on importation and exportation;

 

   (e)   provision of security in the form of a cash deposit or bond furnished by a recognized bank or insurance institution in an amount not exceeding the duty involved:

 

         Provided that in respect of persons who regularly use the temporary admission procedure general security may be accepted, or, where payment of any duty due can be secured by other means, the requirement for security may be waived; and

 

   (f)   such other conditions,

 

as the Director may impose.

 

   (2) Temporary admission of any goods under item 470.00 shall be subject to the provisions of regulations 62 to 68(7), to the extent that the Director may require.

 

   (3) Goods admitted under the provisions of item 470.00 shall on importation be entered on such form as may be specified and on exportation on form CE.24. Such entries shall be coded separately for statistical purposes.

 

   (4) The importer shall, if required by the proper officer, produce a copy of the contract entered into with the owner in terms of which the imported goods are to be processed, repaired, cleaned or reconditioned for export.

 

   (5) The Director shall require the importer to register with him a rate of yield of the processed goods which will be obtained per unit of the imported goods. The rate of yield may be verified by the Director by reference to the manufacturing process.

 

   (6) Goods admitted under the provisions of item 470.00 shall be exported within six months from the date of entry thereof or within such further period as the Director may, in exceptional circumstances, allow.

 

   (7) Liability for the duty on any goods admitted under item 470.00 shall cease on production of proof of export of such goods.

 

   (8) Goods admitted in terms of the provisions of item 470.03 must be cleared on such form as may be specified at the time of importation and the processed or manufactured goods on form CE.23 or CE.24, as the case may be, at the time of export.

 

   (9) Goods admitted in terms of the provisions of item 470.03 must be used in the processing or manufacture of goods for export and such processed or manufactured goods must be exported within 12 months of the date of entry of the imported goods or within such further period as the Director, in exceptional circumstances, allows. Applications for such extension must be in writing and must reach the Director prior to expiry of the 12 months' period.

 

   (10) Goods entered in terms of the provisions of item 470.03 or goods processed or manufactured from such goods may not be diverted for consumption in the common customs area unless the prior permission of the Director is obtained.

 

   (11) Where permission in terms of subparagraph (10) is obtained to divert such entered goods or such processed or manufactured goods for consumption in the common customs area, such imported goods or the imported content of such processed or manufactured goods shall be subject to duty based on the value for customs duty purposes at the time of importation and calculated at the rates applicable at the time of payment of such duty.

 

   (12) Liability for the duty on any goods admitted in terms of item 470.03 shall cease on presentation of a certificate that such goods have been processed or used in the manufacture of goods intended for export only, together with documentary proof that such processed or manufactured goods have been exported, or that due entry thereof has been made in terms of subparagraph (11).

 

15.   Item 480.00

 

   (1) The provisions of subparagraph (1) of paragraph 14 shall mutatis mutandis apply in respect of any goods specified in and entered under item 480.00.

 

   (2) Notwithstanding the provisions of any other regulation under item 480.00, carnets for the temporary admission of goods issued under the provisions of section 40 of the Act shall be accepted in lieu of import and export documents and as the security for any duty in respect of the following-

 

Item 

Goods 

480.10 

Goods for display or use at exhibitions, fairs, meetings or similar events. 

480.15 

Professional equipment (including ancillary apparatus and accessories) owned by persons resident abroad, for use solely by or under the supervision of a visiting person. 

480.35 

Commercial samples owned abroad and imported for the purposes of being shown or demonstrated in Botswana for the soliciting of orders for goods to be supplied from abroad.

   (3) Goods temporarily admitted under item 480.00 shall on importation be entered on such form as may prescribed and on exportation on form CE.24. Such entries shall be coded separately for statistical purposes.

 

   (4) Where articles cannot satisfactorily be identified by foreign seals, by marks, by numbers or other identification permanently affixed to them, by description, by photographs or by sampling, customs and excise marks or seals shall be affixed to them.

 

   (5) The maximum time limit for the re-exportation of goods admitted under item 480.00 shall, in the case of goods admitted under a carnet, not exceed the period of validity of that carnet, and, in respect of other goods, it shall be six months from the date of entry thereof or within such further period as the Director may, in exceptional circumstances, allow.

 

   (6) Goods temporarily admitted may be exported through any competent customs and excise office and may be made in more than one consignment.

 

   (7) On the exportation of goods temporarily admitted under item 480.00 the documents produced at the time of entry shall be produced to the proper officer, if so required.

 

   (8) The liability of the importer for duty in respect of goods temporarily admitted shall cease on exportation of the goods provided exportation takes place under official supervision if so required by the proper officer, or on production of proof of export of the goods.

 

   (9) On request by the importer, and subject to the permission of the proper officer, temporary admission under item 480.00 may be terminated by entering the goods for home consumption, by storing the goods in a customs and excise storage warehouse with a view to their exportation, by abandonment of the goods to the department, or on their destruction under official supervision, without expense to the State.

 

   (10) Goods temporarily admitted which are entered for home consumption shall be dutiable at the value at the time of importation and at the rate of duty, current at the time of such entry.

 

   (11) The following importers are eligible to import commercial samples under item 480.35-

 

   (a)   commercial travellers and other representatives of firms abroad who visit Botswana temporarily with their samples for the purpose of securing orders;

 

   (b)   persons or firms established in Botswana, including agents for foreign firms, to whom samples may be sent by firms abroad, free of charge, for the same purpose; or

 

   (c)   a prospective customer m Botswana to whom a sample is sent on free loan for inspection and demonstration with a view to obtaining an order for similar goods, provided the sample is returned abroad whether or not an order is obtained.

 

   (12) Except in exceptional circumstances, only one sample of each description, range, type or colour of an article will be allowed temporary admission under item 480.35. Identical articles imported by the same importer in such quantities that, taken as a whole, they do not constitute samples as understood in ordinary commercial usage will not be granted temporary admission.

 

   (13) Each sample admitted under item 480.35 must be an article representative of a particular category of goods already produced or to be produced abroad, imported solely for the purpose of being shown or demonstrated free of charge to prospective customers.

 

16.   Item 490.00

 

   (1) The provision of subparagraph (1) of paragraph 14 shall mutatis mutandis apply in respect of any goods specified in and entered under item 490.00.

 

   (2) Temporary admission of any goods under item 490.00 shall, except as may be provided for in any other regulation under item 490.00, be subject to the provisions of subparagraphs (3) to (10) of paragraph 15.

 

   (3) Pallets temporarily imported under item 490.35 by a pallet operator, either laden or for loading with cargo for export, shall, on application by the operator, be admitted without production of customs and excise documents either at importation or at re-exportation and without the furnishing of security.

 

   (4) The pallet operator shall keep records of pallets temporarily admitted under item 490.35 and shall supply, on request, detailed information regarding the movement of each pallet granted temporary admission, including the dates and places of entry into and exit from Botswana.

 

   (5) Non-returnable pallets of insubstantial value shall be regarded as packaging for the imported goods in terms of General Note VI to Schedule No. 1 to the Act.

FIFTH SCHEDULE
SPECIFIC DRAWBACKS AND REFUNDS OF FISCAL AND
CUSTOMS DUTIES

 

(Schedule No. 5 to the Act)

PART 1
SPECIFIC DRAWBACKS OF FISCAL AND CUSTOMS DUTIES

 

   1. Any person desirous of claiming a drawback of duty under any item of Part 1 of Schedule No. 5 to the Act in respect of any goods specified in such item, shall make application to the Director through the proper officer on a form approved by the Director for registration to entitle him to such drawback and for registration of the premises where such goods will be used.

 

   2. Regulations 62(2), (3), (8) and (9) and 63 shall mutatis mutandis apply in respect of any drawback claimed under any item in Part 1 of Schedule No. 5 to the Act and for that purpose any reference to Schedule No. 3, 4 or 6 to the Act shall be deemed to include a reference to Part 1 of Schedule No. 5 to the Act and any reference to a rebate of duty shall be deemed to be a reference to a drawback of duty.

 

   3. The Director may require any applicant for registration under paragraph 1 of this Schedule to provide for a separate store, vessel, tank, yard or other place, in respect of which regulation 64(1) and (2) shall mutatis mutandis apply, for the storage of goods specified in any item of Part 1 of Schedule No. 5 to the Act in respect of which registration is sought under paragraph 1.

 

   4. Every registrant shall keep a stock record which shall be in a form approved by the Director and shall show such particulars as the Director may require in each case. Such particulars shall be entered daily.

 

   5. The Director may require any registrant to keep such working records as he may decide in the case of the conversion of the goods specified in any item of Part 1 of Schedule No. 5 to the Act into the goods which are to be exported and such other particulars as he may decide or to keep such samples, invoices or other documents as he may decide.

 

   6. Every applicant shall submit to the proper officer with his application for registration in terms of paragraph 1 a statement indicating the methods he proposes to follow for the purposes of proving that any imported materials specified in any item of Part 1 of Schedule No. 5 to the Act in respect of which registration is sought have been used in the manufacture of the products specified in such item and that he is entitled to a drawback in respect of the duty on such materials.

 

   7. Every registrant shall notify the proper officer immediately, or in advance, of any change or contemplated change in the registered name under which he trades, the address of his registered premises, the nature of the materials obtained by him under Part 1 of Schedule No. 5 to the Act and the nature of the goods manufactured therefrom or the method by which it is his intention to prove his claim to a drawback in respect of such materials.

 

   8. The Director may require that the forms to be used by any registrant under such items of Part 1 of Schedule No. 5 to the Act as he may decide shall be registered with him and no registrant under such item shall depart from such formula except with the permission of the Director.

 

   9. Any application for a drawback of duty under any item of Part I of Schedule No. 5 to the Act shall be submitted to the proper officer on the specified form (form CE.66) together with an application for drawback on form CE.64 and such supporting evidence as the proper officer may require.

 

   10. Every registrant shall establish and prove to the Director the quantity of each class or kind of imported goods specified in the item of Part 1 of Schedule No. 5 to the Act actually incorporated or used in any exported products specified in the said item and also the quantity of waste of such imported goods incurred in the manufacture of such exported product. If in the opinion of the Director such waste is normal for the product in question, he may accept a claim for a drawback of the duty on such imported goods actually incorporated or used in such exported product and the normal waste incurred in the manufacture of such exported product.

 

   11. No drawback of duty in excess of the duty actually paid on importation of any goods specified in any item of Part 1 of Schedule No. 5 to the Act shall be paid in terms of the said Part and the onus of proving the amount of duty so paid on importation of such goods to the satisfaction of the Director shall rest upon the registrant claiming a drawback in respect of such goods. If such goods were imported or cleared for payment of duty by a person other than the claimant in question, such claimant shall obtain and submit an authenticated copy of the relative bill of entry from such person or arrange for such copy to be submitted to the proper officer by such person.

 

   12. Any claim for a drawback of duty in terms of Part 1 of Schedule No. 5 to the Act shall be based on the consignments of the imported goods in question which have been in the possession of the claimant for the longest period.

 

   13. The Director may accept a claim for a drawback of duty on any goods specified in Part 1 of Schedule No. 5 to the Act from a person other than the manufacturer of the exported product and he may authorize a drawback of duty to an exporter who is not the importer or a person who paid the duty on entry for home consumption, provided the rights of the last-mentioned are not prejudiced. No claim for drawback in terms of this paragraph shall be accepted by the Director unless the said manufacturer is registered in terms of and has complied with paragraphs 1 to 8 of this Schedule and the Director may require that any products manufactured from any such imported goods shall be given such identifying mark or number as he may decide and that any declaration by such manufacturer as mentioned in this paragraph shall refer to such mark or number.

 

   14. In respect of any goods referred to in the proviso to section 84(15) of the Act, the following conditions shall apply-

 

   (1) The quality, type and description of any locally manufactured goods of the same class or kind as the specified imported goods used in the manufacture of any exported product specified in the item relating to such imported goods shall be approximately the same as the quality, type and description of such imported goods to which any claim for drawback of duty relates.

 

   (2) Such specified imported goods shall be used only in accordance with the provisions of the item of Part 1 of Schedule No. 5 to the Act in which they are specified and shall not be used, sold or disposed of for any other purpose.

 

   (3) Any claim for drawback of duty shall be based on duty paid on the consignments of the specified imported goods in the order in which they were acquired by the registrant or, if the Director is satisfied that this method is not practicable and different values or different rates of duty applied in respect of different consignments of such imported goods, he may determine an amount of duty and such amount shall be deemed to be the amount of duty paid in respect of such imported goods.

 

   (4) For the purposes of this regulation the Director may determine the quantity of exported goods which shall be deemed to have been manufactured from any given quantity of specified imported goods or the quantity of specified imported goods which shall be deemed to have been used in the manufacture of any given quantity of exported products manufactured therefrom.

 

   15. The Director may accept a claim for a drawback of duty on any goods specified in any item of Part 1 of Schedule No. 5 to the Act and incorporated or used in any goods exported on or after the date on which the claimant in question was registered in terms of paragraph 1 of this Schedule, provided the Director is satisfied that the provisions of the said item and the relative regulations have been materially complied with in respect of such goods.

PART 2
REGULATIONS REGARDING THE REFUNDS OF FISCAL AND CUSTOMS DUTIES
ON GOODS EXPORTED IN THE SAME CONDITIONS AS IMPORTED

 

(Part 2 of Schedule No. 5 to the Act)

 

   16. The granting of a refund of duty on any goods specified in and exported in terms of item 522.00 shall be subject to the following conditions-

 

   (1) A copy of the bill of entry relating to the importation of such goods or such other or additional evidence of the payment of duty on and the identity of such goods shall be submitted by the person claiming the refund.

 

   (2) The identity of such goods shall be established to the satisfaction of the proper officer before exportation takes place and for that purpose any documents produced to the proper officer at the time of importation of such goods shall again be produced.

 

   (3) Such evidence of exportation as the Director may require shall be produced.

 

   (4) Item 522.00 shall not apply to goods which have already gone into use in the common customs area except where there has been limited use in cases where such use is indispensable to reveal any inherent defect or to establish that the goods do not conform to the conditions of the contract. The period of limited use may be determined by the Director.

 

   17. Any application for a refund of duty in terms of item 522.00 shall be submitted on the specified form which shall be completed in detail and shall be supported by evidence of compliance with the conditions stated in paragraph 16 and by the evidence required in terms of the said paragraph.

 

   18. Where the proper officer considers it necessary that any goods to be exported under item 522.00 shall be examined or that such goods or their containers shall be sealed by an officer, the exporter shall pay at the prescribed rates for the attendance of such officer.

 

   19. In addition to paragraphs 16 to 18 the undermentioned provisions shall apply in respect of the items in Part 2 of Schedule No. 5 to the Act enumerated below.

 

   20. The provisions of paragraph 12(4) of the Fourth Schedule shall mutatis mutandis apply in respect of any refund of duty claimed under the provisions of item 522.02 as the result of abandonment of the goods.

 

   21. No person shall be granted any refund of duty for which provision has been made in item 522.03 unless the bill of entry for export is at the time of passing thereof accompanied by an application for a refund in the prescribed form (form CE.63):

 

   Provided that, in the case of goods to be exported by parcel post or from a place where there is no customs and excise office, the exporter shall, prior to the export of the goods, deliver the said application for refund to the proper officer at the customs and excise office nearest the place from where the goods are to be exported, and that the said goods shall not be exported until permission to export has been granted by the proper officer.

 

   22. No person shall be granted the refund of duty for which provision has been made in item 522.04 unless such person has complied with the conditions of the said item and-

 

   (a)   the return of the goods to the sender has taken place under the supervision of a customs and excise officer or post office official and proof of payment of duty on importation has been furnished to the satisfaction of that officer or official;

 

   (b)   the application for refund is in a form approved by the Director and is supported by a certificate signed by the customs and excise officer or post office official concerned to the effect that the requirements of subparagraph (a) have been met.

PART 3
REGULATIONS REGARDING THE MISCELLANEOUS REFUNDS
OF FISCAL AND CUSTOMS DUTIES

 

(Part 3 of Schedule No. 5 to the Act)

 

   23.    Any refund of duty under item 531.00 shall be subject to the following conditions-

 

   (1) The importer shall report the circumstances in which any goods are destroyed to the proper officer immediately and shall immediately take steps to prevent further loss.

 

   (2) The importer shall arrange with the proper officer for an examination under official supervision of the consignment involved in such loss to establish the nature and the quantity of the goods destroyed and such loss shall be certified by the proper officer.

 

   (3) An application for refund of duty shall be made in writing to the proper officer by the importer of the goods, on a form approved by the Director, stating the circumstances in which the goods in question were destroyed.

 

   (4) Such application shall be supported by the record of the examination mentioned in subparagraph (2), certified by the proper officer, and the supplier's invoices and other documents relating to such goods.

 

   24. Paragraph 12(4) and (5) of the Fourth Schedule shall mutatis mutandis apply in respect of any refund of duty claimed under item 532.00.

 

   25.    Any person who has purchased kerosene (paraffin), distillate fuels (for example, gas oil or diesel oil) or residual fuel oil (furnace oil) at a price inclusive of the full duty and has used such oil for purposes other than road transport, not being public passenger bus transport services or road transport for agricultural purposes (including forestry), may apply for a refund of the duty to the extent specified in item 533.00, subject to the conditions that such application is made on the prescribed form (form CE.66) and is received by the department within one month of the date of purchase of the said oil (provided that the Director may, in such circumstances as he may consider exceptional, consider any such application after expiration of such period) and is supported by the receipted account or cash sale invoice, as the case may be, and by a declaration in the following form-

 

   "I, ............................................. hereby declare that the total quantity of ........................... litres of oil shown on the attached invoice has been used by me for the purpose of ................. 

   Date ............................................... Signature ...................................".

   26. Any scheduled air service operator licensed to undertake scheduled flights who has purchased aviation fuel (aviation kerosene and aviation spirit) at a price inclusive of the full duty and has used such aviation fuel on scheduled flights, may apply for a refund of the duty to the extent specified in item 533.00 subject to the conditions that such application is made on the prescribed form (CE.66) and is received by the department within one month of the date of purchase of the said aviation fuel (provided that the Director may, in such circumstances as he may consider exceptional, consider any such application after expiration of such period) and is supported by the receipted account or cash sale invoice, as the case may be, and the aviation fuel delivery receipt. The application for refund of duty must include a declaration of use in such form as the Director may require.

SIXTH SCHEDULE
SPECIFIC REBATES AND REFUNDS OF EXCISE DUTIES

 

(Schedule No. 6 to the Act)

 

1.

 

   In addition to any relative regulations the provisions of this Schedule shall apply in respect of the goods specified in the items of Schedule No. 6 to the Act mentioned in such provisions.

 

2.   Item 601.00

 

   (1) Paragraph 2 of the Fourth Schedule shall mutatis mutandis apply in respect of any goods specified in and entered under item 601.01 but for that purpose any reference in paragraph 2(4)(e) of the Fourth Schedule to full duty shall be deemed to be a reference to the full excise duty rebated in terms of item 601.01 to the State body concerned (excluding any duty rebated in terms of item 609.17).

 

   (2) Paragraph 3(1) to (4) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods specified in and entered under item 601.02.

 

   (3) The relative provisions of paragraphs 4(1) and (2) and 12(1) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods specified in and entered under item 601.03.

 

   (4) Any goods entered under item 601.03 shall be kept under lock and key until required for use and the hospital or institution concerned shall exercise adequate control to prevent the use or disposal of any such goods for any purpose other than the official purposes of such hospital or institution or the purposes specified in the said item. Entry of such goods shall further be subject to such conditions as the Director may impose in each case and the duty due thereon shall forthwith be paid to the proper officer on any such goods not used for official or specified purposes, as the case may be.

 

   (5) Goods entered under the provisions of item 601.05 shall not be returned to the supplier thereof in the common customs area or transferred to any other person or sold or disposed of without the permission of the proper officer. Paragraph 3(4) of the Fourth Schedule shall mutatis mutandis apply in respect of any such goods returned to the supplier in the common customs area or transferred to any other person or sold or disposed of with the permission of the proper officer.

 

   (6) Paragraph 6(3) of the Fourth Schedule shall mutatis mutandis apply in respect of any motor vehicle entered under item 610.07.

 

3.   Item 602.00

 

   Paragraph 6(1) to (3) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods specified in and entered under item 602.01 but for that purpose any reference in paragraph 6(3) of the Fourth Schedule to full duty shall be deemed to be a reference to the full excise duty rebated in terms of item 602.01 to the representative in question (excluding any duty rebated in terms of item 609.17).

 

4.   Item 603.00

 

   (1) Regulation 24 shall mutatis mutandis apply in respect of any goods specified in and entered under item 603.01 or any such goods in respect of which a refund of duty is claimed under item 603.01.

 

   (2) Any refund of duty in terms of item 603.01 in respect of any goods exported shall be limited to the duty actually paid in respect of such goods.

 

   (3) Any person claiming any refund of duty in terms of item 603.01 in respect of any goods exported, shall produce evidence to the satisfaction of the Director of the duty actually paid or such goods and if no such evidence can be produced, the Director may determine the amount of duty to be refunded in respect of such goods.

 

   (4) The Director may exempt any goods liable to an excise stamp duty under Part 2 of Schedule No. 1 to the Act from the requirement of being stamped if such goods are intended for export (including supply as stores for foreign-going aircraft) subject to such conditions as he may impose. Such goods shall not be permitted to enter home consumption without being stamped and on export of such unstamped goods any reference to a rebate or refund of duty in item 603.01 in respect of such goods shall be construed to exclude any reference to any stamp duty thereon.

 

5.   Item 604.00

 

   (1) Any person entitled to a rebate of duty under item 604.00 shall furnish to the proper officer on demand full particulars of the receipt, nature and use of any goods obtained under the provisions of the said item.

 

   (2) Use or supply of any goods specified in item 604.00 by or to any person under rebate of duty shall be subject to such conditions, declaration, undertakings or returns as the Director may decide.

 

   (3) The Director may permit any wine-growers' co-operative agricultural society to remove from the customs and excise warehouse (including any special warehouse) of such society, on one bill of entry, such quantities of the goods specified in items 604.03 and 604.04 as he may decide, to any room or place approved by him for supply to persons entitled to rebate of duty under the said items on such conditions as he may decide.

 

   (4) No wine-growers' co-operative agricultural society or holder of a wine farmers' licence or producer of any goods specified in item 604.00 shall supply such goods to any person not entitled to obtain such goods under rebate of duty or in excess of the quantity specified in the said item unless the duty thereon has been paid and no person shall accept any such goods to which he is not entitled from any such society, holder or producer, unless the duty thereon has been paid with the permission of the proper officer.

 

   (5) No person who is entitled to obtain or use any goods under rebate of duty under item 601.00 shall sell or dispose of any such goods to any other person, whether or not the latter person is entitled to a rebate of duty under the said item and no person shall accept any such goods so obtained under rebate of duty if he is not entitled thereto under the Act and these Regulations.

 

6.   Item 605.00

 

   The provisions in the Fifth Schedule hereto shall mutatis mutandis apply to any refund of duty under item 605.00 and for that purpose any reference to Schedule No. 5 to the Act shall be deemed to be a reference to item 605.00.

 

7.   Item 606.00

 

   (1) No excisable goods specified in item 606.00 for use in the manufacture of other excisable goods shall be used in such manufacture except under sections 27, 35 and 72 of the Act and the relative regulations.

 

   (2) Except as specified herein, no excisable goods specified in item 606.00 for use in the manufacture of other excisable goods so specified shall be removed under the provisions of the said item from the customs and excise warehouse where such goods were manufactured or used for the purpose of manufacture of such other excisable goods, without the permission of the proper officer.

 

   (3) The use of any goods specified in item 606.00 in the manufacture of any other excisable goods so specified shall be subject to such conditions as the Director may impose in each case and to the keeping by the licensee in question of such records of any manufacturing operation as the Director may decide.

 

   (4) In addition to any other relative regulation, the provision under this item shall apply in respect of the excisable goods specified in the items mentioned in such provisions.

 

   (5) Unfortified still wine entered for use in the manufacture of fortified still wine-Item 606.04.05 (1)-

 

   (a)   Except with the permission of the proper officer, no fortification of unfortified wine in the manufacture of fortified wine shall take place without official supervision and such notice and particulars of any intended fortification operation as the proper officer may require shall be given to him by the manufacturer of the fortified wine in question.

 

   (b)   The minimum quantity of unfortified wine which may be fortified in any one operation and in any particular vessel shall be 1140 litres but the proper officer may permit a smaller quantity to be so fortified in circumstances which he considers exceptional.

 

   (c)   Such returns as the Director considers necessary and in such form as he may decide shall be rendered to the proper officer by the manufacturer of the fortified wine in question immediately after completion of every fortification operation.

 

   (6) Unfortified still wine entered for use in the manufacture of spirits-Item 606.04.05(3)-

 

   (a)   Unfortified wine acquired in terms of subparagraph (3) of item 606.04.05 shall be kept apart from any other wine to the satisfaction of the proper officer.

 

   (b)   Unfortified wine, other than unfortified wine acquired as distilling wine, shall be removed to the charger tanks only under the supervision of the proper officer and secured to his satisfaction.

 

   (c)   Unfortified wine for the distillation of rebate spirits (as defined in paragraph 10(4) of this Schedule) shall be stored in vessels specially set apart for such purpose. These vessels shall be subject to approval by the proper officer for the purpose and shall be marked, numbered and gauged to his satisfaction. All such vessels shall be kept clean and sweet and reasonably free from such bacteria as may affect the quality of the wine after approval thereof by the Director.

 

   (d)   All approved vessels containing wine for the distillation of rebate spirits shall be locked or otherwise secured to the satisfaction of the proper officer.

 

   (e)   Every manufacturer shall keep on the premises where rebate spirits are distilled a register in respect of each vessel approved in terms of subparagraph (c), showing the quantity in litres as well as litres at 11 per cent alcohol by volume and the strength of the wine received and removed and such register shall at all times be accessible to the proper officer and ready for his inspection. At the end of each month a proper balance of such wine shall be struck.

 

   (f)   A fair average sample of the unfortified wine intended for the distillation of rebate spirits shall be submitted to the Director for approval. Such sample shall be taken, where possible, by or under the supervision of the proper officer and shall be sealed by him, and the manufacturer concerned shall forward such sample and furnish the declaration on the approved form in support of such sample to the Director, who shall set forth his decision concerning the approval of such sample in a certificate.

 

   (g)   In the event of such sample of unfortified wine submitted not being approved by the Director, the wine from which such sample was drawn shall immediately be removed from the approved vessel and the removal recorded in the register.

 

   (h)   Unfortified wine approved by the Director for the distillation of rebate spirits shall be removed from the approved vessels to the pre-heater or still through a closed pipe of a material approved by the Director, secured to the vessel and pre-heater or still in a manner satisfactory to the proper officer, and no spirits shall be submitted to the Director for certification unless such wine has been so removed.

 

   (i)   Unfortified wine approved for distillation of rebate spirits may, with a view to preservation, be topped or fortified with rebate spirits certified by the Director and wine so fortified or topped shall not be regarded as fortified wine on distillation.

 

   (j)   No distilling operations shall be commenced unless the whole distilling system has been secured by means of customs and excise locks or seals to the satisfaction of the proper officer. Distillation of wine in the manufacture of rebate spirits shall be fractional and non-continuous.

 

   (k)   The pipes used by a distiller in connection with the distillation of rebate spirits shall be copper or other material approved by the Director and shall be closed throughout their entire length. The discharge ends of pipes shall be secured in the receivers in a manner approved by the Director.

 

   (l)   All spirit receivers for rebate spirits shall be constructed of a material approved by the Director.

 

   (7) Fortified still wine entered for use in the preservation or sweetening of unfortified still wine-Item 606.04.10(2)-

 

   (a)   Except with the permission of the proper officer, all preservation or sweetening operations in terms of item 606.04.10(2) shall take place under official supervision and such notice as the proper officer may require shall be given to him by the licensee of the particulars of any intended operation of preservation or sweetening of unfortified still wine.

 

   (b)   Fortified still wine entered under rebate of duty under this provision shall not be used in the preservation or sweetening of unfortified still wine if the alcoholic strength of such unfortified still wine is thereby increased by more than 0,6 per cent of alcohol by volume at 15°C per annum and if so used such fortified wine shall be dutiable separately at the appropriate rate of duty applicable to such fortified wine and the total quantity of the blended wine shall be dutiable in accordance with the provisions of Note 5 to Chapter 22 of Part 1 of Schedule No. 1 to the Act.

 

   (8) Fortified still wine entered for use in the manufacture of spirits-Item 606.04.10(3)-

 

   Fortified still wine entered for distillation in the manufacture of spirits may, with the permission of the proper officer, be diluted with water.

 

   (9) Sparkling wine entered for use in the manufacture of spirits-Item 606.04.15(1)-

 

   Sparkling wine entered for distillation in the manufacture of spirits may, with the permission of the proper officer, be diluted with water.

 

   (10) Plain spirits entered for use in the manufacture of petrol by mixing with petrol-Item 606.04.20(1)-

 

   (a)   The proper officer shall, in the discretion of the Director, take samples of the wood naptha, benzine, and pyridine bases or other substances intended for use as denaturants in petrol, and he shall submit the samples to any chemical laboratory designated by the Director. Unless a certificate is received from such laboratory to the effect that the substances are of the standards approved by the Director, they shall not be permitted to be used for the purpose aforesaid. Such denaturants shall be kept in vessels secured to the satisfaction of the proper officer.

 

   (b)   The Director may require any manufacturer to pay any reasonable expenses incurred by an officer who is to supervise any operation by direction of the Director, including payment at the prescribed rate for the officer's attendance.

 

   (11) Plain spirits entered for use in the manufacture of acetic acid by a process other than acetic fermentation-Item 606.04.20(2)-

 

   Any spirits entered for use for this purpose shall be denatured to the satisfaction of the Director.

 

   (12) Plain spirits entered for use in the manufacture of acetic acid by a process of acetic fermentation-Item 606.04.20(3)-

 

   Any spirits entered for use for this purpose shall be denatured to the satisfaction of the Director.

 

   (13) Wine spirits or grape spirits entered for use in the manufacture of fortified still wine-Item 606.04.25(1)-

 

   (a)   The strength of wine spirits or grape spirits used for fortification or preservation purposes shall not be lower than 60 per cent alcohol by volume.

 

   (b)   The proper officer may, subject to such conditions as he may impose, permit the removal of spirits from any customs, excise and sales duty warehouse for the purpose of fortification of wine in another such warehouse or the use of spirits in the same warehouse for such purpose without the licensee obtaining the prior permission of the proper officer provided such removal or use of such spirits is covered by a certificate for the removal of excisable/specified goods ex-warehouse (form CE.32) which shall be deposited in the entry box in such warehouse in terms of regulation 22(2) prior to such removal or use.

 

   (c)   No spirits forwarded under a certificate of removal to a wine-grower for fortification or preservation purposes may be kept unused in the wine-grower's customs, excise and sales duty warehouse for a period longer than 30 days without the special permission, in writing, of the proper officer.

 

   (d)   For the purposes of this subparagraph grape spirits means the distillate resulting from the distillation of grape juice fermented on the husks together with the husks of the grapes from which that juice was obtained.

 

   (14) Wine spirits or grape spirits entered for use in the topping or preservation of unfortified still mine-Item 606.04.25(2)-

 

   With the exception of wine spirits or grape spirits entered for use in the topping or preservation of any class or kind of unfortified still wine as the Director may decide, subparagraph (7) shall mutatis mutandis apply in respect of any spirits used under item 606.04.25(2).

 

   (15) Manufactured Tobacco-Item 606.04.30-

 

   The clearance of cigarette tobacco or pipe tobacco under rebate of duty under item 606.04.30 shall be subject to such conditions as the Director may impose in each case.

 

   (16) Petrol and aviation spirit entered for use in the manufacture of petrol and aviation spirit by mixing with spirits manufactured in Botswana-Item 606.05.10(1)-

 

   Subparagraph (10) shall mutatis mutandis apply in respect of any mixing in terms of item 606.05.10(1).

 

   (17) Petrol and aviation spirit entered for use in the manufacture of petrol and aviation spirit by mixing with spirits manufactured in Botswana-Item 606.05.20(1)-

 

   Subparagraph (10) shall mutatis mutandis apply in respect of any mixing in terms of item 606.05.20(1).

 

   (18) Residual fuel oils entered for use in the manufacture of base oils for prepared lubricating oils-Item 606.05.30-

 

   The clearance of residual fuel oils under rebate of duty under item 606.05.30 shall be subject to such conditions as the Director may impose in each case.

 

   (19) Excisable goods in a customs, excise and sales duty warehouse, entered for use in the manufacture by reprocessing of excisable goods of the same or another class or kind-Item 606.22.10-

 

   The clearance of any goods under rebate of duty under item 606.22.10 shall be subject to such conditions as the Director may impose in each case.

 

8.   Item 607.00

 

   (1)   (a)   Regulations 62 to 68(7) (excluding regulation 67(1) to (4)) shall mutatis mutandis apply in respect of any goods specified in and entered under item 607.04.05(1).

 

      (b)   Except with the special permission of the proper officer a quantity of fortified or unfortified still wine of less than 1140 litres for any single conversion into vinegar by a process of acetic fermentation shall not be entered under rebate of duty under item 607.04.05(1). Any wine entered under the said item shall, except with the special permission of the proper officer, be denatured under official supervision on the registered premises of the registrant by the addition of vinegar to such extent that the acidity of the mixture shall be equivalent to at least one per cent by mass of acetic acid. The registrant shall inform the proper officer of the date and time when any manufacturing operation involving the wine in question is to take place.

 

   (2)   (a)   No spirit entered under item 607.04.10(1) shall be methylated except by the licensee of a customs and excise manufacturing warehouse approved for the manufacture of spirits and in accordance with Part IV of the Act and the relative regulations.

 

      (b)   The methylation of spirits shall take place only in a room or place which has been specially set aside in such manufacturing warehouse for that purpose and which has been approved by the proper officer for such purpose.

 

      (c)   No methylation of spirits under item 607.04.10(1) shall take place except under official supervision and the licensee who intends to methylate any spirits shall give the proper officer such notice and particulars of such intended methylation as he may require.

 

      (d)   Only the following (and no other spirits) may be used for methylation: Unsweetened and unflavoured spirits of such strength as will ensure that the methylated spirits shall be of a strength of not less than 91,4 per cent alcohol by volume.

 

      (e)   The quantity of spirits entered or used for methylation at any one time shall not, except with the permission of the Director, be less than 1140 litres.

 

      (f)   The methylation of spirits shall be restricted to the following-

<PS:"QT-TTRI">         (i)   non-coloured methylated spirits, which shall mean spirits methylated in accordance with sub-subparagraph (g) below;

<PS:"QT-TTRI">         (ii)   mineralized methylated spirits, which shall mean non-coloured methylated spirits to which has been added not less than 0,15 grams of powdered aniline dye (methyl violet) and two grams benzyldiethyl ((2,6-xylyl carbomoyl) methyl) ammonium benzoate for every 100 litres of non-coloured methylated spirits and not less than 0,375 per cent by volume mineral naphtha of a relative density of not less than 0,796 at 20° Celsius.

 

      (g)   The Director may authorize methylated spirits to be prepared according to any of the following formulae:

 

 

litres 

         (i)   Spirits 

95,0 

            Crude methyl alcohol or methanol 

3,5 

            Pyridine bases 

1,5 

 

<BR:TP:0.0104167,0,BT:0.0104167,0>100,0 

         (ii)   Spirits 

97,5 

            Simonsen oil 

1,0 

            Pyridine bases 

1,5 

 

<BR:TP:0.0104167,0,BT:0.0104167,0>100,0 

         (iii)   Spirits 

95,0 

            Normal butyl alcohol or isobutyl alcohol 

4,0 

            Pyridine bases 

1,0 

 

<BR:TP:0.0104167,0,BT:0.0104167,0>100,0 

         (iv)   Spirits 

95,0 

            Normal butyl alcohol or isobutyl alcohol 

3,5 

            Petrol (excluding petrol manufactured in terms of item 606.00) 

1,5 

 

<BR:TP:0.0104167,0,BT:0.0104167,0>100,0 

         (v)   Spirits 

95,0 

            Normal butyl alcohol or isobutyl alcohol 

3,5 

            Benzine 

1,5 

 

<BR:TP:0.0104167,0,BT:0.0104167,0>100,0

 

 

      Notwithstanding the above, in the case of non-coloured methylated spirits manufactured in accordance with formula (i) or (iii) and required for hospital or laboratory purposes, the pyridine bases may, with the special permission of the Director, be dispensed with. In such cases the quantity of crude methyl alcohol, methanol, normal butyl alcohol or isobutyl alcohol shall be increased to 6,0 per cent.

 

   (h)   Any crude methyl alcohol or methanol referred to in sub-subparagraph (g) above shall be of a strength of not less than 91,4 per cent alcohol by volume, and all the other substances referred to in the said sub-subparagraph shall conform to such specifications as the Director may determine.

 

   (i)   Before a licensee carries out any process of methylation, the proper officer shall submit samples of such substances prescribed in sub-subparagraph (g) above for use in the methylation of spirits as may be specified by the Director to any chemical laboratory designated by the Director, and, unless a certificate is received from such laboratory to the effect that the substances are of the standards approved by the Director, they shall not be permitted to be used for the purpose aforesaid. Such denaturants shall be kept in vessels secured to the satisfaction of the proper officer.

 

   (j)   Every vessel in which a licensee stores, keeps or supplies non-coloured methylated spirits or mineralized methylated spirits shall be labelled in such a manner as to show that the methylated spirits are non-coloured or mineralized, as the case may be.

 

   (k)   A licensee shall keep stock accounts in a form approved by the Director in which he shall enter daily, separately, the particulars of non-coloured and mineralized methylated spirits manufactured by him and removed from stock, and such stock accounts shall at all times be accessible to the proper officer and ready for his inspection.

 

   (l)   Invoices, consecutively numbered and in duplicate sets, shall be completed by every licensee in respect of all disposals of methylated spirits, and the duplicates of such invoices shall be made available to the proper officer on demand.

 

   (m)   In Botswana a licensee may supply mineralized methylated spirits only to a general trader who holds a general trading licence issued under the Trade Act, or to a chemist who is registered under the Botswana Health Professions Act and who is licensed under the Trade and Liquor Act, or to co-operative societies registered under the Co-operative Societies Act and with the Director, and non-coloured methylated spirits only to a person registered with the Director.

 

   (n)   The Director may, on application, authorize and register any person to obtain non-coloured methylated spirits from a licensee or from a specially registered person, for use by the State or other bodies mentioned in items 601.03.10(1) and (2) or in the manufacture of articles not elsewhere prohibited, or for any other purpose approved by the Director. The authority shall not be granted until the applicant has made a declaration on the application form as prescribed by the Director, that he will use such non-coloured methylated spirits solely for the purpose authorized.

 

   (o)   No licensee or person registered in terms of sub-subparagraph (n) above shall, apart from propellants approved by the Director, add to or mix with methylated spirits any essential oil, flavouring matter or any other substance:

 

         Provided that the Director may allow a licensee to add a quantity of resin, not being less than 85 grammes per 4,5 litres, to non-coloured methylated spirits for supply to furniture-makers for polishing furniture and such furniture-makers shall be exempted from the requirements of sub-subparagraph (n).

 

   (3)   (a)   Regulations 62 to 68(7) (excluding regulation 67(1) to (4)) shall mutatis mutandis apply in respect of any goods specified in and entered under item 607.04.10(2).

 

      (b)   Full particulars regarding any process of manufacture (including the formula, in quadruplicate) of any preparation to be manufactured shall be submitted to the Director, through the proper officer, for approval before permission to manufacture under rebate of duty can be granted. Should any manufacturer so desire, such particulars may be confidentially communicated direct to the Director. Where the applicant proposes to use mixtures of oils and ingredients the composition of which is unknown to him, the formula shall be accompanied by an analytical report signed by a competent analyst.

 

      (c)   No approval will be given to manufacture medicinal preparations unless such manufacture takes place under the personal supervision of a chemist who is registered under the Botswana Health Professions Act, and on the premises of a registered chemist who is licensed under the Trade Act.

 

      (d)   Except with the permission of the Director, the registrant shall apply to the proper officer for permission on a form approved by the Director for the removal to him of spirits, and such form shall be attached to any bill of entry or certificate referred to in regulation 22(1) or (2) and any duty not rebated shall, subject to regulation 22(16), be payable at the time of clearance of such spirits from a customs and excise warehouse.

 

      (e)   Except with the special approval of the Director, no permission mentioned in sub-subparagraph (d) above shall be granted for a quantity of spirits less than 110 litres of alcohol by volume at 15°C, and, should the quantity of any particular preparation made be less than 4,5 litres, or should the quantity of spirits used during any one operation be less than 110 litres of alcohol by volume at 15°C, no rebate will be allowed, except with the special permission of the Director.

 

      (f)   The registrant shall inform the proper officer of the date and time when any manufacturing operation involving the spirits in question is to take place, and shall furnish him with a list showing the description and quantity of each preparation to be manufactured, as well as the quantity and strength of the spirits to be used.

 

      (g)   No spirits may be kept unused by the registrant for a period longer than 120 days without the special permission, in writing, of the proper officer.

 

      (h)   Except with the special permission of the proper officer, all manufacturing operations shall take place under official supervision.

 

      (i)   (i)   Immediately upon completion of the manufacturing operation, the registrant shall render to the proper officer a return on a form approved by the Director showing, in addition to the particulars of the spirits used, the quantity and description of each preparation manufactured, the quantity strength of the spirits used for each preparation, and such other information as the Director may require from time to time, and shall declare that such return is correct, and that the preparations were made strictly in accordance with the formulae and methods approved by the Director.

<PS:"QT-TTRI">         (ii)   In the case of medicinal preparations an additional declaration similarly made, shall be furnished on the said form by the supervising chemist to the effect that the preparations were made under his immediate supervision and strictly in accordance with the formulae approved by the Director.

<PS:"QT-TTRI">         (iii)   The use of plain spirits, denatured according to a formula approved by the Director, in the manufacture of approved preparations under item 607.04.10(2), shall be subject to such conditions as the Director may impose in each case.

 

      (j)   Every registrant shall record in the stock record mentioned in regulation 68(1), (2) and (3) such additional particulars relating to the manufacturing operation as the Director may prescribe.

 

      (k)   The presence of an officer during the manufacturing operations does not relieve the manufacturer of responsibility for the proper carrying out of his obligations under the relative regulations, and should completed preparations manufactured with spirits under rebate of duty not conform to the registered formula, the manufacturer shall be liable for the duty due on spirits used therein.

 

      (l)   In the event of any preparation being made in a considerable quantity and being deemed by the Director or proper officer to be capable of being converted into an alcoholic beverage, the manufacturer shall furnish full particulars regarding the disposal of such preparation.

 

      (m)   When the operations of any manufacturer who uses spirits in large quantities are continuous, the Director may, notwithstanding anything to the contrary contained in these Regulations, make such special arrangements as may be required by the particular nature of the operations.

 

      (n)   The Director shall have the right at any time to cancel any formula previously approved by him for manufacture under rebate of duty.

 

   (4) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item 607.04.10(3).

 

   (5) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item 607.04.10(4).

 

   (6) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item 607.04.10(5).

 

   (7) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item 607.04.10(6).

 

   (8) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item 607.04.10(7).

 

   (9) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item 607.04.10(8).

 

   (10) The use of any spirits under rebate of duty under item 607.04.15(1) shall be subject to such conditions as the Director may impose in each case.

 

   (11) Subparagraph (3) shall mutatis mutandis apply in respect of any goods specified in and entered under item 607.04.20(1).

 

   (12)   (a)   The use of manufactured tobacco under rebate of duty under item 607.04.25(1) shall be subject to such conditions as the Director may impose in each case.

 

      (b)   Such manufactured tobacco shall be thoroughly mixed to the satisfaction of the proper officer with not less than two per cent flowers of sulphur or any other substance approved by the Director.

 

   (13) Subparagraph (3) shall mutatis mutandis apply in respect of any goods specified in and entered under item 607.05.10.

 

   (14) Subparagraph (3) shall mutatis mutandis apply in respect of base oil specified in and entered under item 607.05.20.

 

   (15) Subparagraph (3) shall mutatis mutandis apply in respect of residual fuel oil specified in and entered under item 607.05.30.

 

9.   Item 608.00

 

   (1) The granting of a rebate or refund of duty in terms of item 608.01 shall be subject to submission to the proper officer, on a form approved by the Director and incorporating such declaration as he may require, of an application by the licensee of the customs and excise manufacturing warehouse in question and the granting of such rebate or refund shall be indicated by the proper officer on such form.

 

   (2) No licensee shall be entitled to a rebate or refund of duty under item 608.01 unless-

 

   (a)   any loss through evaporation and other natural causes to which an application for such rebate or refund relates is proved to the satisfaction of the Director;

 

   (b)   any loss through leakage to which an application for rebate or refund relates is proved to the satisfaction of the Director and satisfactory evidence is submitted with such application that such leakage was reported to the proper officer immediately and that steps to repair the container in question or to prevent further losses were taken immediately;

 

   (c)   any deficiency resulting from natural drying out or other cause, of tobacco or such other excisable goods as the Director may specify from time to time, is established and recorded in the licensee's stock book in a manner indicated by the Director;

 

   (d)   any individual loss or deficiency of any particular type does not exceed such percentage of the goods in which such loss or deficiency occurred as the Director may determine in respect of such excisable goods and in such circumstances as he may decide.

 

   (3) The removal of any excisable goods which are in the process of manufacture, from one customs and excise manufacturing warehouse to another such warehouse for the purpose of further manufacturing thereof shall, for the purpose of item 608.01, be deemed to be in the customs and excise manufacturing warehouse to which such goods are in transit, provided such goods are removed in a manner and in containers approved by the Director.

 

   (4) The granting of any rebate or refund under item 608.02 shall be subject to the discretion of the Director and to such conditions as he may impose in each case.

 

   (5) Any offer to abandon or application to destroy any goods under item 608.02 shall comply with the relative conditions stated in paragraph 12(4) of the Fourth Schedule but the Director may exempt any offer of abandonment in respect of such goods of any class or kind or any goods to which such circumstances apply as he may specify from any of the said conditions.

 

   (6) No application to destroy any goods in a customs, excise and sales duty warehouse under item 608.02 shall be considered by the Director unless such goods have no commercial value or unless he is satisfied that the disposal of such goods will be detrimental to the applicant or the industry in question.

 

   (7) Paragraph 12(5) of the Fourth Schedule shall mutatis mutandis apply in respect of any offer to abandon or application to destroy any goods under item 608.02.

 

   (8) Paragraph 12(6) and (7) of the Fourth Schedule shall mutatis mutandis apply in respect of any rebate of duty claimed under item 608.03.

 

   (9) No licensee shall be entitled to a rebate of duty under the provisions of item 608.04 unless such loss to which an application for rebate relates is proved to the satisfaction of the Director and satisfactory evidence is submitted with such application that-

 

   (a)   all possible steps were taken to ensure that the containers and equipment including those for the conveyance of goods in bond are in a good condition;

 

   (b)   any loss in transit by road was immediately reported to the nearest proper officer and the Botswana Police Force and that steps to repair the containers in question or to prevent further loss were taken immediately;

 

   (c)   any loss in transit by rail was immediately reported to the nearest proper officer and the Botswana Police Force; and

 

   (d)   any loss in a licensed warehouse was immediately reported to the proper officer and if the proper officer is not available such loss was reported without delay to the Botswana Police and that steps to prevent further loss were immediately taken.

 

10.   Item 609.00

 

   (1) The granting of any rebate under item 609.04.05 shall be subject to such conditions as the Director may impose in each case.

 

   (2) Any rebate granted under item 609.04.20 shall be subject to a declaration by a responsible official of the church in question that the wine supplied will be used in such church solely for religious purposes being attached to the bill of entry or certificate by which clearance of such wine is effected and to acknowledgement of receipt of such wine by such official within one month or within the further period allowed by the Director of the date of such entry or certificate.

 

   (3)   (a)   For the purposes of any rebate under item 609.04.30 rebate spirits shall mean spirits which are distilled for maturation under item 606.04.05(3) and of any relative regulations.

 

      (b)   A fair average sample of the distilled rebate spirits shall be taken direct from the receiver and submitted to the Director for certification. Only the "middle run" of any distillation shall be accepted for certification.

 

      (c)   Feints (first runnings and after runnings) of rebate spirits, distilling or re-distilling operations may be added to approved wine for distillation or to the low wines for re-distillation of rebate spirits and the former operation may be treated as a mixed distillation.

 

      (d)   Any customs and excise manufacturing warehouse or any portion thereof for the storage of rebate spirits for maturation shall be specially approved by the Director for such purpose and such approved warehouse or portion thereof shall not be used for any other purpose without the written consent of the Director.

 

      (e)   All casks for the storage of rebate spirits for maturation shall be approved by the Director and shall be sound and clean. They shall not be painted in any manner, except that the heads may be painted with water paint. They shall not have undergone any internal treatment, shall be free from mustiness or greenness, and shall not exceed 340 litres in capacity:

 

            Provided that certified spirits matured in casks not exceeding 340 litres in capacity for a period of not less than three years may, with the written permission of the proper officer, thereafter be transferred under official supervision to casks, approved by the Director, not exceeding 545 litres in capacity, for further maturation.

 

      (f)   The storage of rebate spirits for maturation shall further be subject to the provisions of regulation 30(7), (8) and (9).

 

   (4) Any person who intends manufacturing gin under item 609.04.40 shall furnish the Director with such particulars, documents and declarations as he may require.

 

   (5) Paragraph 26 of the Fifth Schedule shall mutatis mutandis apply in respect of any refund of duty claimed under the provisions of item 609.05.07.

 

   (6) Paragraph 10(9) of the Fourth Schedule or paragraph 25 of the Fifth Schedule, as the case may be, shall mutatis mutandis apply in respect of any goods specified in and supplied under item 609.05.10.

 

   (7)   (a)   Paragraph 10(7) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods specified in and supplied under items 609.05.20(1) and (2) and for that purpose any reference to importer, imported, subparagraph (1), (2), (3), (4) or (5) of tariff heading 27.10 relating to kerosene in item 410.04 shall be deemed to be a reference to manufacturer, delivery from manufacturing warehouse and subparagraph (1), (2), (3), (4) or (5) of item 609.05.20 respectively.

 

      (b)   Paragraph 10(8) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods specified in and supplied under item 609.05.20(3), (4) and (5) and for that purpose any reference to subparagraph (3), (4) or (5) of tariff heading 27.10 relating to kerosene in item 410.04 shall be deemed to be reference to item 609.05.20(3), (4) or (5) respectively.

 

   (8) The provisions of regulation 37(1) and (2) shall mutatis mutandis apply in respect of any vehicle specified in and entered under the provisions of item 609.17.10.

 

   (9)   (a)   The provisions of regulation 37(1) and (2) shall mutatis mutandis apply in respect of any motor vehicle specified in and entered under the provisions of item 609.17/117.00.

 

      (b)   A rebate of duty shall only be allowed under the provisions of items 609.17/117.05, 609.17/117.10 and 609.17/117.15 if any excisable motor vehicles specified therein were manufactured in a customs and excise manufacturing warehouse under the provisions of Part IV of the Act and in terms of these Regulations.

 

      (c)   A manufacturer of any excisable motor vehicle qualifying for a rebate of duty under the provisions of items 609.17/117.05, 609.17/117.10 and 609.17/117.15 shall establish the mass of any locally manufactured parts and materials incorporated or used in such motor vehicle to the satisfaction of the proper officer.

 

      (d)   Any part or material shall only qualify as net local content if it is supported by a valid certificate of origin.

 

      (e)   In respect of any excisable motor vehicle qualifying for a rebate of excise duty under the provisions of items 609.17/117.05, 609.17/117.10 and 609.17/117.15 the manufacturer shall furnish a record thereof to the proper officer detailing parts and materials which qualify as net local content in terms of Note 1(d) to item 117.00 of Part 2 of Schedule No. 1 to the Act.

 

      (f)   A manufacturer shall notify the proper officer in advance of the replacement of any component manufactured in Botswana by an imported component.

 

      (g)   A manufacturer of any excisable motor vehicle qualifying for a rebate of excise duty shall keep working records, which shall reflect the date of incorporation of any locally manufactured component, or of an imported component replacing a locally manufactured component, in such motor vehicle and shall keep stock records showing the dates of receipt and of issue of parts and materials manufactured in Botswana for incorporation in such motor vehicle. Likewise, the manufacturer shall maintain a record of any component deleted from a motor vehicle as well as the effective date of such deletion.

 

      (h)   For the purpose of Note 1(h) to tariff item 117.00 of Part 2 of Schedule No. 1 to the Act the following changes in a motor vehicle shall constitute the manufacture of a new or additional model-

<PS:"QT-TTTTI">         (i)   (a)   body style (relating to motor cars), for example, two-door, four-door and station-wagon;

<PS:"QT-TTTTI">            (b)   body style (relating to other motor vehicles), for example, minibuses, panel vans, short-wheel base, long-wheel base, double cab or four-wheel drive light goods vehicles, ambulances, hearses, motorised caravans, prison vans and security vans;

<PS:"QT-TTRI">         (ii)   engines, for example, compression ignition, spark ignition or rotary, cubic displacement and number of cylinders;

<PS:"QT-TTRI">         (iii)   steering, power-assisted or manual;

<PS:"QT-TTRI">         (iv)   transmission, automatic or manual;

<PS:"QT-TTRI">         (v)   braking equipment, power-assisted or manual.

 

      (i)   For the purpose of Note 2 to item 609.17 of Schedule No. 6 the following components are regarded as-

<PS:"QT-TTRI">         (i)   variations to standard equipment:

<PS:"QT-TTRI">            rubber pneumatic tyres and tubes;

<PS:"QT-TTRI">            paint;

<PS:"QT-TTRI">            tinted windshield;

<PS:"QT-TTRI">            steering-wheel;

<PS:"QT-TTRI">            steering-wheel cover;

<PS:"QT-TTRI">            interior body trim (for example, seats, carpets, door panels);

<PS:"QT-TTRI">            road wheel;

<PS:"QT-TTRI">            interior rear-view mirror;

<PS:"QT-TTRI">            rear axle; and

<PS:"QT-TTRI">            interior instruments and controls (for example, revolution counter, speed control);

<PS:"QT-TTRI">         (ii)   additional to standard equipment:

<PS:"QT-TTRI">            cigar lighter;

<PS:"QT-TTRI">            heating or air conditioning equipment;

<PS:"QT-TTRI">            plastic roof covering;

<PS:"QT-TTRI">            exterior rear-view mirror;

<PS:"QT-TTRI">            fog lamp;

<PS:"QT-TTRI">            radio and other sound receiving and reproduction apparatus;

<PS:"QT-TTRI">            exterior body trim (for example, additional chrome);

<PS:"QT-TTRI">            wheel trim;

<PS:"QT-TTRI">            roof rack;

<PS:"QT-TTRI">            mud flap; and

<PS:"QT-TTRI">            sunroof.

 

   (12)   (a)   No refund of duty shall be paid under item 609.22.10 except to the manufacturer of such goods.

 

      (b)   A manufacturer who desires to avail himself of the concession provided for in item 609.22.10 shall advise the proper officer in advance of detailed particulars of the class or kind of goods it is intended to withdraw from the market and of the steps he intends taking to keep such goods intact and entirely separate from any other goods or materials in his customs and excise manufacturing warehouse, which steps shall be approved by the proper officer before such goods are returned.

 

      (c)   Any goods returned under item 609.22.10 shall be kept intact and entirely separate from any other goods or materials until they have been examined and identified by the proper officer. Such goods shall then be unpacked and transferred to and mixed with stocks of materials for processing, under official supervision.

 

      (d)   If any goods returned under item 609.22.10 bear any stamp labels in terms of any item of Part 2 of Schedule No. 1 to the Act, such manufacturer shall destroy such stamp labels to the satisfaction of the proper officer under official supervision.

 

      (e)   The onus shall be on the manufacturer of any goods returned under item 609.22.10 to produce evidence to the satisfaction of the Director of the duty paid on the goods so returned and if such evidence cannot be produced the Director may determine an amount which shall be deemed to be the duty paid on such goods for the purposes of the said item.

 

      (f)   Charges at the prescribed rate shall be paid by the manufacturer in question for the special attendance of the proper officer in terms of sub-subparagraphs (c) and (d) above.

 

   (13) Paragraphs 6(3), 8(1), (2) and (3) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods specified in and entered under item 609.22.20.

SEVENTH SCHEDULE
REBATES AND REFUNDS OF SALES DUTY

 

(Schedule No. 7 to the Act)

 

1.

 

   In addition to any other relative regulations, the provisions of this Schedule shall apply in respect of the goods specified in the items of Schedule No. 7 to the Act mentioned in such provisions.

 

2.

 

   Goods entered ex customs and excise warehouse under any rebate item, except item 701.01 and 706.01, of Schedule No. 7 to the Act will be admissible under rebate of duty only on production of a certificate of rebate approved by the Director in the form CE.111.

 

3.

 

   Any certificate of rebate or Central Government purchase order against which goods have been entered under rebate of duty shall be retained by the supplier of the goods and be produced on demand to the proper officer.

 

4.   Item 701.00

 

   (1) Paragraph 2(1) to (7) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods specified in and entered under item 701.01 but for that purpose any reference in the said subparagraphs to duty shall be deemed to include sales duty rebated in terms of item 701.01 to the State body concerned.

 

   (2) Paragraph 2(8) of the Fourth Schedule shall mutatis mutandis apply in respect of imported sales duty goods entered under item 701.01.

 

   (3) Clearance of sales duty goods manufactured in the common customs area under item 701.01 is subject to the submission by the State body concerned of a relevant Central Government purchase order.

 

   (4) For the purposes of item 701.02 any reference to a public hospital shall be deemed to be a reference to any hospital which provides bed facilities for and admits members of the general public.

 

   (5) Paragraph 2(1) and (2) of the Fourth Schedule shall mutatis mutandis apply in respect of goods entered under item 701.02 but any duty payable or to be collected in respect of such goods in terms of the said subparagraphs shall in each case be paid to the proper officer.

 

   (6) Paragraph 2(1) and (2) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods entered under item 701.03 but any duty payable or to be collected in respect of such goods in terms of the said subparagraphs shall in each case be paid to the proper officer.

 

   (7) Paragraph 2(1) and (2) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods (excluding motor vehicles) entered under item 701.05 but any duty payable or to be collected in respect of such goods in terms of the said subparagraphs shall in each case be paid to the proper officer.

 

   (8) Motor vehicles entered under item 701.05 shall not be returned to the supplier thereof in the common customs area without the permission of the proper officer or tansferred to another person or sold or disposed of. Paragraph 3(4) of the Fourth Schedule shall mutatis mutandis apply in respect of any such goods returned to the supplier thereof in the common customs area with the permission of the proper officer or transferred to another person or sold or disposed of.

 

   (9) Paragraph 5(1) and (2) of the Fourth Schedule shall mutatis mutandis apply in respect of goods entered under item 701.11.

 

5.   Item 702.00

 

   Paragraph 6(1) and (3) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods specified in and entered under item 702.00, but for that purpose any reference in paragraph 6(3) of the Fourth Schedule to full duty shall be deemed to be a reference to the full sales duty rebated in terms of the provisions of item 702.00 to the person in question.

 

6.   Item 704.00

 

   The provisions of paragraphs 14 and 15 and subparagraphs (1) and (2) of paragraph 16 to the Fourth Schedule shall mutatis mutandis apply in respect of goods entered under item 704.00.

 

7.   Item 705.00

 

   (1) No sales duty goods for use in the manufacture of other sales duty goods shall be entered under item 705.02 and used for such manufacture except under the provisions of sections 27, 38 and 39(12) of the Act and the relative regulations.

 

   (2) Regulations 62 to 68(7) shall mutatis mutandis apply in respect of goods entered under item 705.03:

 

   Provided that the Director may, in his discretion, not insist on security in terms of regulation 65.

 

8.   Item 706.00

 

   (1) The clearance and removal of sales duty goods from any customs and excise warehouse for export or supply as stores to any foreign-going aircraft shall be subject to regulation 22(1), (2), (7), (8), (9), (10), (17), (18) and (19).

 

   (2) For the purposes of subparagraph (1) goods which may be supplied to an aircraft as stores shall include all consumable goods normally used on such aircraft for propulsion, catering or maintenance but shall not include normal durable equipment or replacements of normal durable equipment of such aircraft.

 

   (3) Regulation 24(2) to (11) and (13) shall mutatis mutandis apply in respect of any goods entered under item 706.01 or any goods in respect of which a refund of sales duty is claimed under the provisions of item 706.01.

 

   (4) Any refund of duty in terms of item 706.01 in respect of any goods exported shall be limited to the duty actually paid in respect of such goods.

 

   (5) Any person claiming any refund of duty in terms of item 706.01 in respect of any goods exported, shall produce evidence to the satisfaction of the Director of the duty actually paid on such goods and if no such evidence can be produced, the Director may determine the amount of duty to be refunded in respect of such goods.

 

9.   Item 707.00

 

   (1) The granting of any rebate or refund under the provisions of item 707.01 shall be subject to the discretion of the Director and to such conditions as he may impose in each case.

 

   (2) Any offer to abandon or application to destroy any goods under item 707.01 shall comply with the relative conditions stated in paragraph 12(4) of the Fourth Schedule but the Director may exempt any offer of abandonment in respect of such goods of any class or kind or any goods to which such circumstances apply as he may specify from any of the said conditions.

 

   (3) No application to destroy any goods in a customs, excise and sales duty warehouse under item 707.01 shall be considered by the Director unless such goods have no commercial value or unless he is satisfied that the disposal of such goods will be detrimental to the applicant or the industry concerned.

 

   (4) Any loss in respect of which a rebate or refund of sales duty is claimed in terms of the provisions of item 707.02 shall be proved to the satisfaction of the Director.

 

   (5) Paragraph 9(9) of the Sixth Schedule shall mutatis mutandis apply in respect of any sales duty goods entered under item 707.03.

 

10.   Item 708.00

 

   Paragraph 9(1) to (4) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods entered under item 708.00.

 

11.   Item 709.00

 

   (1) All holders of licences of special customs and excise warehouses licensed for the manufacturing or storage of the following sales duty goods-pearls, precious and semi-precious stones worked but loose and unmounted; and other articles of precious metal (excluding rolled precious metal) specified in item 144.00 whether or not mounted with pearls, precious or semi-precious stones and articles consisting entirely of natural or cultured pearls-shall keep stock records, which shall be in a form approved by the Director in respect of the goods mentioned in item 709.01, in which shall be indicated particulars of all goods received under rebate of sales duty as well as the disposal of such goods (including cash sales). The stock record shall be kept in such a manner that the said goods can readily be accounted for to the satisfaction of the proper officer. The said stock record shall contain at least the following particulars which shall be entered daily in such record:

 

   Receipts:

 

      Licensee's customs and excise warehouse number.

 

      Number and date of the bill of entry in the case of imported goods and warehouse number and date of the invoice in the case of all other goods.

 

      Method and date of importation in respect of imported goods.

 

      Sales duty and rebate items.

 

      Description and quantity of goods.

 

   Sales:

 

      Customer's warehouse number and the date of the invoice.

 

      Description and quantity of goods in respect of each separate invoice (including cash sales).

 

   (2) A licensee shall retain with his records a copy of any bill of entry or invoice in respect of goods obtained by him under rebate of duty together with any clearance documents in his possession in respect of such goods as prescribed in regulation 80.

 

   (3) Paragraphs 6(3) and 12(8) of the Fourth Schedule shall mutatis mutandis apply in respect of any motor vehicle entered under item 709.02.

 

   (4) Paragraph 12(3) of the Fourth Schedule shall mutatis mutandis apply in respect of goods entered under item 709.03.

EIGHTH SCHEDULE
APPOINTMENT OF PLACES OF ENTRY,
AUTHORIZED ROADS AND ROUTES, ETC.

 

(section 7 of the Act)

 

1.   Designated places of entry for road traffic from outside the common customs area

 

   Road ports of entry-

 

   (a)   through which road traffic may arrive or depart directly from or to places outside the common customs area;

 

   (b)   through which persons may enter or leave the common customs area directly from within Botswana;

 

   (c)   through which goods may be imported or exported from or to any place outside the common customs area; and

 

   (d)   at which goods may be entered for customs, excise and sales duty purposes-

 

      Kazungula

 

      Ramokgwebane

 

      Pandamatenga.

 

2.   Designated places of entry for road traffic within the common customs area

 

   Road ports of entry-

 

   (a)   through which road traffic may arrive or depart directly from or to places within the common customs area;

 

   (b)   through which persons travelling within the common customs area may enter or leave Botswana;

 

   (c)   through which goods may be imported from or exported to any place in the common customs area; and

 

   (d)   at which goods may be cleared for customs, excise and sales duty purposes-

 

         Bokspits Border Post

 

         Bray

 

         Buffels Drift

 

         Dobe

 

         Kasane

 

         Maitengwe

 

         Makopong

 

         Mamono

 

         Martin's Drift

 

         Matsiloje

 

         McCarthy's Rust

 

         Middlepits

 

         Mohembo

 

         Ngoma

 

         Parr's Halt

 

         Pioneer Gate

 

         Phitshane-Molopo

 

         Platajan

 

         Pont Drift

 

         Ramatlabama

 

         Ramotswa

 

         Sikwane

 

         Tlokweng Gate

 

         Two Rivers

 

         Werda

 

         Zanzibar

 

3.   Designated places of entry for rail traffic from outside the common customs area

 

   Rail ports of entry-

 

   (a)   through which railway traffic may arrive or depart directly from or to places outside the common customs area;

 

   (b)   through which persons may enter or leave the common customs area directly from Botswana;

 

   (c)   through which goods may be imported or exported from or to any place outside the common customs area; and

 

   (d)   at which goods may be entered for customs, excise and sales duty purposes-

 

         Francistown

 

         Gaborone

 

         Lobatse

 

         Mahalapye

 

         Palapye

 

         Pilane

 

         Ramokgwebane

 

         Selebi-Phikwe

 

4.   Designated places of entry for rail traffic within the common customs area

 

   Rail ports of entry-

 

   (a)   through which rail traffic may arrive or depart directly from or to places within the common customs area;

 

   (b)   through which persons travelling within the common customs area may enter or leave Botswana;

 

   (c)   through which goods may be imported from or exported to any place in the common customs area; and

 

   (d)   at which goods may be cleared for customs, excise and sales duty purposes-

 

         Francistown

 

         Gaborone

 

         Lobatse

 

         Mahalapye

 

         Palapye

 

         Pilane

 

         Selebi-Phikwe

 

5.   Designated places of entry for air traffic from outside the common customs area

 

   Airports of entry-

 

   (a)   at which aircraft may arrive or depart from or to places outside the common customs area;

 

   (b)   through which persons may enter or leave the common customs area directly from within Botswana;

 

   (c)   through which goods may be imported or exported from or to any place outside the common customs area; and

 

   (d)   at which goods may be entered for customs, excise and sales duty purposes-

 

         Francistown

 

         Gaborone

 

         Kasane

 

         Limpopo Valley

 

         Maun

 

         Selebi-Phikwe

 

         Shakawe

 

6.   Designated places of entry for aircraft within the common customs area

 

   Airports of entry-

 

   (a)   at which aircraft may arrive or depart directly from or to place within the common customs area;

 

   (b)   through which persons travelling within the common customs area may enter or leave Botswana;

 

   (c)   through which goods may be imported from or exported to any place in the common customs area; and

 

   (d)   at which goods may be cleared for customs, excise and sales duty purposes-

 

         Francistown

 

         Gaborone

 

         Ghanzi

 

         Kasane

 

         Limpopo Valley

 

         Maun

 

         Pont Drift (Tuli Lodge) situated at latitude 22,11 degrees south and longitude 29,07 degrees east

 

         Selebi-Phikwe

 

         Shakawe

 

7.   Warehousing places

 

   Places as warehousing places where customs and excise storage warehouses may be established-

 

      Francistown

 

      Gaborone

 

      Lobatse

 

      Mahalapye

 

      Maun

 

      Palapye

 

      Ramotswa

 

      Serule

 

8.   Places for landing and embarkation and for loading and unloading

 

   Places at appointed airports of entry for landing or embarkation of persons and landing, loading or examination of goods including baggage.

 

   (1) Sir Seretse Khama Airport-

 

   (a)   for the landing and embarkation of persons and the landing of loading of goods-

 

      the apron of the airport directly opposite the terminal building on the west side of the main runway;

 

   (b)   for the examination of passengers and baggage-

 

      the customs examination hall and such other place in the airport terminal building as the proper officer may decide.

 

   (2) Francistown Airport-

 

   (a)   for the landing and embarkation of persons and the discharge or loading of goods-

 

      (i)   the apron of the airport directly opposite the airport terminal building to the north of the main runway;

 

      (ii)   the apron directly in front of the main hangar on the east of the secondary runway;

 

   (b)   for the examination of passengers, baggage and air freight-

 

      The customs examination hall and such other place in the terminal building as the proper officer may decide.

 

   (3) Kasane Airfield-

 

      for the landing and embarkation of persons, the landing or loading of goods and for the examination of passengers and baggage-

 

      the control post at the north-west end of the runway.

 

   (4) Selebi-Phikwe Airfield-

 

   (a)   for the landing and embarkation of persons and the landing and loading of goods-

 

      the apron of the airport directly opposite the airport terminal building on the north side of the runway;

 

   (b)   for the examination of passengers and baggage-

 

      the customs examination hall and such other place in the airport terminal building as the proper officer may decide.

 

   (5) Maun Airfield-

 

   (a)   for the landing and embarkation of persons and the landing or loading of goods-

 

      the apron of the airport directly opposite the terminal building on the south side of the main runway;

 

   (b)   for the examination of passengers and baggage-

 

      the customs examination hall and such other place in the airport terminal building as the proper officer may decide.

 

9.   Transit sheds for goods before due entry

 

   Transit sheds into which goods, before due entry thereof, may be removed from an aircraft, vehicle or railway wagon-

 

   The Railways building known as the Goods Shed at the following railway stations-

 

      Francistown 

Palapye 

      Gaborone 

Pilane 

      Lobatse 

Ramokgwebane 

      Mahalapye 

Selebi-Phikwe

 

10.   Places for particular and limited purposes

 

   Places appointed for particular and limited purposes-

 

   (1) Orapa Airfield-

 

   (a)   for the arrival and departure of aircraft, owned or chartered by or with the prior permission of De Beers Botswana Mining Co. (Pty.) Ltd., directly from or to places within or outside the common customs area-

 

      (i)   for entry at or departure from the common customs area of persons visiting the Orapa Mine and for entry at or departure from the Orapa Mine of persons travelling within the common customs area; or

 

      (ii)   for the importation and exportation of goods consigned to or from the Orapa Mine from or to any place within or outside the common customs area; and

 

   (b)   for the entry for customs, excise and sales duty purposes of goods consigned to or from the Orapa Mine.

 

   (2) Jwaneng Airfield-

 

   (a)   for the arrival and departure of aircraft, owned or chartered by or with the prior permission of De Beers Botswana Mining Co. (Pty.) Ltd., directly from or to places within or outside the common customs area-

 

      (i)   for entry at or departure from the common customs area of persons visiting the Jwaneng Mine and for entry at or departure from the Jwaneng Mine of persons travelling within the common customs area; or

 

      (ii)   for the importation and exportation of goods consigned to or from the Jwaneng Mine from or to any place within or outside the common customs area; and

 

   (b)   for the entry for customs, excise and sales duty purposes of goods consigned to or from the Jwaneng Mine.

 

11.   Designated places for container depots

 

   Places where container depots may be established-

 

   (a)   for the storage, detention, unpacking or examination of containers or the contents of containers; or

 

   (b)   for the delivery to importers of the contents of containers after such contents have been duly entered; or

 

   (c)   for the packing of containers for export-

 

         Francistown

 

         Gaborone

 

         Lobatse

 

         Selebi-Phikwe.

 

12.   Appointment of airport transit sheds

 

   The airport transit sheds specified in the first column of the Schedule hereto, and situate at the Airports specified in the corresponding entry in the second column of the said Schedule are hereby appointed as transit sheds into which goods before due entry thereof, may be removed from an aircraft.

SCHEDULE

 

First Column 

Second Column 

Cargo shed situate south of the terminal building 

Sir Seretse Khama Airport 

Detached shed situate cast of the apron and north of the terminal building 

Francistown 

Shed adjoining and situate west of the arrival hall 

Selebi-Phikwe Airport

IMPORT AND EXPORT LIST NOTICE

 

(under regulation 81)

 

(1st March, 1997)

S.I. 102, 1996,
S.I. 2, 1997.

 

1.   Citation

   This Notice may be cited as the Import and Export List Notice.

 

2.   Designation and codification of certain imports and exports

   All goods imported into and exported from Botswana to which regulation 46 of the Customs and Excise Duty Regulations applies shall be designated and codified on the forms prescribed in the Second Schedule thereto in accordance with the classification set out in the Schedule hereto.

SCHEDULE

 

NOTES 

1. 

The Official Import and Export list 

 

 

   The Official Import and Export List sets out the statistical codes and descriptions under which goods are to be entered on transfer between Botswana and the other countries of the common customs area (Lesotho, South Africa, Namibia and Swaziland). 

 

   This list is based on the full customs tariff classification as set out in schedule 1 of the Customs and Excise Duty Act, it is regarded therefore as an alternative to the full classification for statistical purposes. 

 

   In cases of difficulty reference should be made to the rules for the interpretation of the classification, the section and chapter notes set out in Part 1 of Schedule 1 to the Act, or to the "Explanatory Notes to the Harmonized Commodity Description and Coding System" a copy of which is available for inspection in the office of the Director of Customs and Excise. 

 

   The following abbreviations have been used in the list: 

 

Weight 

kg means kilogrammes 

 

 

carat means carat 

 

Length 

m means metres 

 

Area 

m2 means square metres 

 

 

m3 means cubic metres 

 

 

l means litres 

 

Electrical power 

1,000 kwh means 1,000 kilowatt hours 

 

Number (units) 

u means pieces/items 

 

 

2u means pairs 

 

 

12u means dozens 

 

 

1 000u means thousands of pieces/items 

 

 

u (jeu/pack) means packs 

 

   The term "n.e.s" when it appears in the text means "not elsewhere specified or included". 

2.

Forms to be used 

 

Particulars of all goods imported into or exported from Botswana, or transferred between Botswana and the partner states of the common customs area, must be entered on the appropriate forms as required by the Customs and Excise Duty Regulations, 1974. 

 

   In the case of movements of goods between Botswana and all countries outside the common customs area (e.g. Zambia, Zimbabwe, etc.), guidance as to other forms to be used and the particulars to be entered may be obtained from any Customs House. 

 

   In the case of transfers of goods between Botswana and other southern African Customs Union (SACU) countries, e.g. Lesotho, Namibia, South Africa and Swaziland Forms CCA 1 apply.

 

 

   In respect of goods entering Botswana from other SACU countries the following will apply- 

 

(a)   Goods consigned to Botswana from within the common customs area (whether or not originally imported from outside the area): CCA 1 is to be used. 

 

(b)   Goods consigned to Botswana from outside the common customs area via another SACU Country which have been cleared for customs purposes in that Country: CCA 1 is to be used. 

3.

Particulars to be entered on Forms CCA 1 

 

(a)   Description of goods: 

 

Goods must be described in sufficient detail so as to enable them to be identified for statistical classification. Where two or more different kinds of goods are entered on the same form, the description, classification and values of each kind of goods must be shown separately. 

 

(b)   Statistical code: 

 

The statistical code to be entered here is that given in the Official Import and Export List. Note that only 6 digit codes may be used.<FT:Times,SR> 

 

(c)   Quantity: 

 

The quantity must be given in the metric unit shown in the List. Where the unit of quantity is weight, the net weight, exclusive of packing, should be given. Where no unit is indicated no declaration of unit is required. 

 

(d)   Country of Origin: 

 

The country of origin is that in which the manufacture of the goods was substantially completed, or, in the case of primary products, the country in which the goods were grown or produced. 

 

(e)   Country of destination (for exports or re-exports): 

 

The country of destination means the country to which the goods are ultimately destined. If this is not known, the country to which the goods are being presently consigned should be given. 

 

(f)   Values: CCA 1 for Transfer Traffic: 

 

   (i)   "f.o.r. value" means the total value of the goods at the point of despatch in the common customs area (before deduction of commission or any discount) including the cost of packages. It does not include any deposit on returnable containers nor any transport and insurance charges; 

 

   (ii)   "transport and insurance costs" means the amount paid for transport and insurance either to the supplier of the goods if he initially pays them on behalf of the consignee or direct to the transporter or insurance company.

 

 

 

(g)   Values: CCA 1 for imports: 

 

   (i)   "f.o.b. value" means the "free on board" price in the country of origin. This will appear on the customs bill of entry for the goods; 

 

   (ii)   "c.i.f. value at c.c.a. port" is the f.o.b. price plus all charges in respect of ocean freight and insurance up to the port or place of importation into the common customs area; 

 

   (iii)   customs duties paid means the total customs and excise duties paid at the port or place of importation into the common customs area, if any; 

 

   (iv)   transport and insurance from c.c.a. port means the amount paid for the transport and insurance of the goods from the port or place of entry into the common customs area to the destination in Botswana, including any port wharfage and handling charges.


   (N.B. The total cost to the importer will be the sum of (ii), (iii) and (iv) above). 

 

(h)   Values: CCA 1 (exports and re-exports) 

 

   "f.o.r. value" means the value of the goods at the place of despatch in Botswana. This should include the cost of packages and any export tax paid (where applicable).

 

 

THE OFFICIAL IMPORT EXPORT LIST

Table of Contents

Notes

The Official Import and Export List 

Section I 

Live animals; animal products (Chs. 1-5) 

Section II 

Vegetable products (Chs. 6-14) 

Section III 

Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes (Ch. 15) 

Section IV 

Prepared foodstuffs; beverages; spirits and vinegar; tobacco (Chs. 16-24) 

Section V 

Mineral products (Chs. 25-27) 

Section VI 

Products of the chemical and allied industries (Chs. 28-38) 

Section VII 

Artificial resins and plastics materials, cellulose esters and ethers, and articles therefore; rubber, sythentic rubber, plastics, and articles thereof (Chs. 39-40) 

Section VIII 

Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, hand-bags and the like; articles of gut (other than silk-worm gut) (Chs. 41-43) 

Section IX 

Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto and of other plaiting materials; basketware and wickerwork (Chs. 44-46) 

Section X 

Paper-making material; paper and paper-board and articles thereof (Chs. 47-49) 

Section XI 

Textiles and textile articles (Chs. 50-63) 

Section XII 

Footwear, headgear, umbrellas, sunshades, whips, riding-crops and parts thereof, prepared feathers and articles made therewith; artificial flowers; articles of human hair; fans (Chs. 64-67)

 

Section XIII 

Articles of stone, of plaster, of cement of asbestos, of mica and of similar materials; ceramic products; glass and glassware (Chs. 68-70) 

Section XIV 

Pearls, precious and semi-precious stones, precious metals, rolled precious metals, and articles thereof; imitation jewellery; coin (Ch. 71) 

Section XV 

Base metals and articles of base metal (Chs. 72-83) 

Section XVI 

Machinery and mechanical appliances; electrical equipment; parts thereof (Chs. 84-85) 

Section XVII 

Vehicles, aircraft, and parts thereof; vessels and certain associated transport equipment (Chs. 86-89) 

Section XVIII : 

Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus; clocks and watches; musical instruments, sound recorders and reproducers; parts thereof (Chs. 90-92) 

Section XIX 

Arms and ammunition; parts thereof (Ch. 93) 

Section XX 

Miscellaneous manufactured articles (Chs. 94-96) 

Section XXI 

Works of art, collectors' pieces, and antiques (Ch. 97) 

Section XXII 

Special items (not classified according to kind)

SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS

CHAPTER 1
LIVE ANIMALS

 

STATISTICAL CODE 

 

DESCRIPTION 

UNIT OF QUANTITY

 

 

01.01 

 

 

LIVE HORSES, ASSES, MULES AND HINNIES. 

 

 

 

Horses: 

 

 

0101.11 

-   Pure-bred breeding animals 

 

0101.19 

-   Other 

 

0101.20 

Asses, mules and hinnies 

01.02 

 

 

LIVE BOVINE ANIMALS. 

 

 

0102.10 

Pure-bred breeding animals 

 

0102.90 

Other 

01.03 

 

 

LIVE SWINE. 

 

 

0103.10 

Pure-bred breeding animals 

 

 

Other: 

 

 

0103.91 

-   Weighing less than 50 kg 

 

0103.92 

-   Weighing 50 kg or more 

01.04 

 

 

LIVE SHEEP AND GOATS. 

 

 

0104.10 

Sheep 

 

0104.20 

Goats 

01.05 

 

 

LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS. 

 

 

 

Weighing not more than 185 g: 

 

 

0105.11 

-   Fowls of the species Gallus domesticus 

 

0105.12 

-   Turkeys 

 

0105.19 

-   Other 

 

 

Other: 

 

 

0105.92 

-   Fowls of the species Gallus domesticus, weighing not more than 2,000 g 

 

0105.93 

-   Fowls of the species Gallus domesticus, weighing more than 2,000 g 

 

0105.99 

-   Other. 

 

01.06 

0106.00 

 

OTHER LIVE ANIMALS. 

u

CHAPTER 2
MEAT AND EDIBLE MEAT OFFAL

 

02.01 

 

 

MEAT OF BOVINE ANIMALS, FRESH OR CHILLED. 

 

 

0201.10 

Carcasses and half-carcasses 

kg 

 

0201.20 

Other cuts with bone in 

kg 

 

0201.30 

Boneless 

kg 

02.02 

 

 

MEAT OF BOVINE ANIMALS, FROZEN. 

 

 

0202.10 

Carcasses and half-carcasses 

kg 

 

0202.20 

Other cuts with bone in 

kg 

 

0202.30 

Boneless 

kg 

02.03 

 

 

MEAT OF SWINE, FRESH, CHILLED OR FROZEN. 

 

 

 

Fresh or chilled: 

 

 

0203.11 

-   Carcasses and half-carcasses 

kg 

 

0203.12 

-   Hams, shoulders and cuts thereof, with bone in 

kg 

 

0203.19 

-   Other 

kg 

 

 

Frozen: 

 

 

0203.21 

-   Carcasses and half-carcasses 

kg 

 

0203.22 

-   Hams, shoulders and cuts thereof, with bone in 

kg 

 

0203.29 

-   Other 

kg

 

02.04 

 

 

MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN. 

 

 

0204.10 

 

Carcasses and half-carcasses of lamb, fresh or chilled 

kg 

 

 

Other meat of sheep, fresh or chilled: 

 

 

0204.21 

-   Carcasses and half-carcasses 

kg 

 

0204.22 

-   Other cuts with bone in 

kg 

 

0204.23 

-   Boneless 

kg 

 

0204.30 

 

Carcasses and half-carcasses of lamb, frozen 

kg 

 

 

Other meat of sheep, frozen: 

 

 

0204.41 

-   Carcasses and half-carcasses 

kg 

 

0204.42 

-   Other cuts with bone in 

kg 

 

0204.43 

-   Boneless 

kg 

 

0204.50 

-   Meat of goats 

kg 

02.05 

0205.00 

 

MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN. 

kg 

02.06 

 

 

EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN. 

 

 

0206.10 

Of bovine animals, fresh or chilled 

kg 

 

 

Of bovine animals, frozen: 

 

 

0206.21 

-   Tongues 

kg

 

 

0206.22 

-   Livers 

kg 

 

0206.29 

-   Other 

kg 

 

0206.30 

Of swine, fresh or chilled 

kg 

 

 

Of swine, frozen: 

 

 

0206.41 

-   Livers 

kg 

 

0206.49 

-   Other 

kg 

 

0206.80 

Other, fresh or chilled 

kg 

 

0206.90 

Other, frozen 

kg 

02.07 

 

 

MEAT AND EDIBLE OFFAL, OF THE POULTRY OF HEADING NO. 01.05, FRESH, CHILLED OR FROZEN. 

 

 

 

Of fowls of the species Gallus domesticus

 

 

0207.11 

-   Not cut in pieces, fresh or chilled 

kg 

 

0207.12 

-   Not cut in pieces, frozen 

kg 

 

0207.13 

-   Cuts and offal, fresh or chilled 

kg 

 

0207.14 

-   Cuts and offal, frozen 

kg 

 

 

   Of Turkeys: 

 

 

0207.24 

-   Not cut in pieces, fresh or chilled 

kg 

 

0207.25 

-   Not cut in pieces, frozen 

kg 

 

0207.26 

-   Cuts and offal, frozen 

kg 

 

0207.27 

-   Cuts and offal, frozen 

kg 

 

 

   Of ducks, geese or guinea fowls: 

 

 

0207.32 

-   Not cut in pieces, fresh or chilled 

kg 

 

0207.33 

-   Not cut in pieces, frozen 

kg 

 

0207.34 

-   Fatty livers, fresh or chilled 

kg 

 

0207.35 

-   Other, fresh or chilled 

kg 

 

0207.36 

-   Other, frozen 

kg

 

02.08 

 

 

OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN. 

 

 

0208.10 

Of rabbits or hares 

kg 

 

0208.20 

Frogs' legs 

kg 

 

0208.90 

Other 

kg 

02.09 

0209.00 

 

PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED. 

kg 

02.10 

 

 

MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL. 

 

 

 

Meat of swine: 

 

 

0210.11 

-   Hams, shoulders and cuts thereof, with bone in 

kg 

 

0210.12 

-   Bellies (streaky) and cuts thereof 

kg 

 

0210.19 

-   Other 

kg 

 

0210.20 

Meat of bovine animals 

kg 

 

0210.90 

Other, including edible flours and meals of meat or meat offal: 

kg

CHAPTER 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

 

03.01 

 

 

LIVE FISH. 

 

 

0301.10 

- 

Ornamental fish 

kg 

 

 

- 

Other live fish: 

 

 

0301.91 

- 

-   Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster). 

kg 

 

0301.92 

- 

-   Eels (Anguilla spp.) 

kg 

 

0301.93 

- 

-   Carp 

kg 

 

0301.99 

- 

-   Other 

kg 

03.02 

 

 

FISH, FRESH OR CHILLED (EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING NO. 03.04). 

 

 

 

Salmonidae (excluding livers and roes): 

 

 

0302.11 

-   Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster). 

kg 

 

0302.12 

-   Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kitsutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho

kg 

 

0302.19 

-   Other 

kg 

 

 

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) (excluding livers and roes): 

 

 

0302.21 

-   Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis

kg 

 

0302.22 

-   Plaice (Pleuronectes platessa

kg 

 

0302.23 

-   Sole (Solea spp.) 

kg 

 

0302.29 

-   Other 

kg 

 

 

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) (excluding livers and roes): 

 

 

0302.31 

-   Albacore or longfinned tunas (Thunnus alalunga

kg 

 

0302.32 

-   Yellowfin tunas (Thunnus albacares

kg 

 

0302.33 

-   Skipjack or stripe-bellied bonito 

kg 

 

0302.39 

-   Other 

kg 

 

0302.40 

Herrings (Clupea harengus, Clupea pallasii) (excluding livers and roes) 

kg 

 

0302.50 

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) (excluding livers and roes) 

kg

 

 

 

Other fish (excluding livers and roes): 

 

 

0302.61 

-   Sardines (Sardina pilchardus Sardinops spp.) sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus

kg 

 

0302.62 

-   Haddock (Melanogrammus aeglefinus

kg 

 

0302.63 

-   Coalfish (Pollachius virens

kg 

 

0302.64 

-   Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus

kg 

 

0302.65 

-   Dogfish and other sharks 

kg 

 

0302.66 

-   Eels (Anguilla spp.) 

kg 

 

0302.69 

-   Other 

kg 

 

0302.70 

Livers and roes 

kg 

03.03 

 

 

FISH, FROZEN (EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING NO. 03.04). 

 

 

0303.10 

Pacific salmon (Onchorhynchus, nerka Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes. 

kg 

 

 

Other salmonidae (excluding livers and roes): 

 

 

0303.21 

-   Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster). 

kg 

 

0302.22 

-   Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho

kg 

 

0303.29 

-   Other 

kg 

 

 

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) (excluding livers and roes): 

 

 

0303.31 

-   Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 

kg

 

 

0303.32 

-   Plaice (Pleuronectes platessa

kg 

 

0303.33 

-   Sole (Solea spp.) 

kg 

 

0303.39 

-   Other 

kg 

 

 

Tunas (of the genus Thunnus), and skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) (excluding livers and roes): 

 

 

0303.41 

-   Albacore or longfinned tunas (Thunnus alalunga

kg 

 

0303.42 

-   Yellowfin tunas (Thunnus albacares

kg 

 

0303.43 

-   Skipjack or stripe-bellied bonito 

kg 

 

0303.49 

-   Other 

kg 

 

0303.50 

Herrings (Clupea harengus, Clupea pallasii) (excluding livers and roes) 

kg 

 

0303.60 

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) (excluding livers and roes) 

kg 

 

 

Other fish (excluding livers and roes): 

 

 

0303.71 

-   Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus

kg 

 

0303.72 

-   Haddock (Melanogrammus aeglefinus

kg 

 

0303.73 

-   Coalfish (Pollachius virens

kg 

 

0303.74 

-   Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus

kg 

 

0303.75 

-   Dogfish and other sharks 

kg 

 

0303.76 

-   Eels (Anguilla spp.) 

kg 

 

0303.77 

-   Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus

kg 

 

0303.78 

-   Hake (Merluccius spp., Urophycis spp.) 

kg 

 

0303.79 

-   Other 

kg 

 

0303.80 

Livers and roes 

kg 

03.04 

 

 

FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN. 

 

 

0304.10 

Fresh or chilled 

kg 

 

0304.20 

Frozen fillets 

kg 

 

0304.90 

Other 

kg

 

03.05 

 

 

FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF FISH FIT FOR HUMAN CONSUMPTION. 

 

 

0305.10 

Flours, meals and pellets of fish, fit for human consumption 

kg 

 

0305.20 

Livers and roes, dried, smoked, salted or in brine 

kg 

 

0305.30 

Fish fillets, dried, salted or in brine, but not smoked 

kg 

 

 

Smoked fish, including fillets: 

 

 

0305.41 

-   Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). 

kg 

 

0305.42 

-   Herrings (Clupea harengus, Clupea pallasii

kg 

 

0305.49 

-   Other 

kg 

 

 

Dried fish, whether or not salted but not smoked: 

 

 

0305.51 

-   Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 

kg 

 

0305.59 

-   Other 

kg 

 

 

Fish, salted but not dried or smoked and fish in brine: 

 

 

0305.61 

-   Herrings (Clupea harengus, Clupea pallasii

kg 

 

0305.62 

-   Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus

kg 

 

0305.63 

-   Anchovies (Engraulis spp.) 

kg 

 

0305.69 

-   Other 

kg 

03.06 

 

 

CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF CRUSTACEANS, FIT FOR HUMAN CONSUMPTION. 

 

 

 

Frozen: 

 

 

0306.11 

-   Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 

kg 

 

0306.12 

-   Lobsters (Homarus spp.) 

kg 

 

0306.13 

-   Shrimps and prawns 

kg 

 

0306.14 

-   Crabs 

kg 

 

0306.19 

-   Other, including flours, meals and pellets of crustaceans, fit for human consumption 

kg 

 

 

Not frozen: 

 

 

0306.21 

-   Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 

kg 

 

0306.22 

-   Lobsters (Homarus spp.) 

kg 

 

0306.23 

-   Shrimps and prawns 

kg 

 

0306.24 

-   Crabs 

kg 

 

0306.29 

-   Other, including flours, meals and pellets of crustaceans, fit for human consumption 

kg 

03.07 

 

 

MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS, FIT FOR HUMAN CONSUMPTION. 

 

 

0307.10 

Oysters 

kg 

 

 

Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten

 

 

0307.21 

-   Live, fresh or chilled 

kg 

 

0307.29 

-   Other 

kg 

 

 

Mussels (Mytilus spp., Perna spp.): 

 

 

0307.31 

-   Live, fresh or chilled 

kg 

 

0307.39 

-   Other 

kg

 

 

Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): 

 

 

0307.41 

-   Live, fresh or chilled 

kg 

 

0307.49 

-   Other 

kg 

 

 

Octopus (Octopus spp.): 

 

 

0307.51 

-   Live, fresh or chilled 

kg 

 

0307.59 

-   Other 

kg 

 

0307.60 

Snails (excluding sea snails) 

kg 

 

 

Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption: 

 

 

0307.91 

-   Live, fresh or chilled 

kg 

 

0307.99 

-   Other 

kg

CHAPTER 4
DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

 

04.01 

 

 

MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER. 

 

 

0401.10 

Of a fat content, by mass, not exceeding 1 per cent 

kg 

 

0401.20 

Of a fat content, by mass, exceeding 1 per cent but not exceeding 6 per cent 

kg 

 

0401.30 

Of a fat content, by mass, exceeding 6 per cent 

kg 

04.02 

 

 

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER. 

 

 

0402.10 

In powder, granules or other solid forms, of a fat content, by mass, not exceeding 1,5 per cent 

kg 

 

 

In powder, granules or other solid forms, of a fat content, by mass, exceeding 1,5 per cent: 

 

 

0402.21 

-   Not containing added sugar or other sweetening matter 

kg 

 

0402.29 

-   Other 

kg 

 

 

-   Other 

 

 

0402.91 

-   Not containing added sugar or other sweetening matter 

kg 

 

0402.99 

-   Other 

kg 

04.03 

 

 

BUTTERMILK, CURDLED MILK AND CREAM, YOGHURT, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT OR COCOA. 

 

 

0403.10 

Yoghurt 

kg 

 

0403.90 

Other 

kg 

04.04 

 

 

WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED. 

 

 

0404.10 

Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 

kg 

 

0404.90 

Other 

kg 

04.05 

 

 

BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS. 

kg 

 

0405.10 

Butter 

kg 

 

0405.20 

Dairy spreads 

kg 

 

0405.90 

Other 

kg 

04.06 

 

 

CHEESE AND CURD. 

 

 

0406.10 

Fresh (unripened or uncured) cheese, including whey, cheese, and curd 

kg 

 

0406.20 

Grated or powdered cheese, of all kinds 

kg 

 

0406.30 

Processed cheese, not grated or powdered 

kg 

 

0406.40 

Blue-veined cheese 

kg 

 

0406.90 

Other cheese 

<TS:0.25,NM,NO,0.5,NM,NO,0.875,NM,NO,1.25,NM,NO,1.6875,NM,NO,2.1875,NM,NO>kg

 

04.07 

0407.00 

 

BIRDS' EGGS, IN SHELL, FRESH, PRESERVED OR COOKED. 

kg 

04.08 

 

 

BIRDS' EGGS, NOT IN SHELL AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER. 

 

 

 

Egg yolks: 

 

 

0408.11 

-   Dried 

kg 

 

0408.19 

-   Other 

kg 

 

 

Other: 

 

 

0408.91 

-   Dried 

kg 

 

0408.99 

-   Other 

kg 

04.09 

0409.00 

 

NATURAL HONEY. 

kg 

04.10 

0410.00 

 

EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED. 

kg 

05.03 

0503.00 

 

HORSEHAIR AND HORSEHAIR WASTE, WHETHER OR NOT PUT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL. 

 

CHAPTER 5
PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

 

05.01 

0501.00 

 

HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR. 

kg 

05.02 

 

 

PIGS', HOGS' OR BOARS' BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR. 

 

 

0502.10 

- 

Pigs', hogs' or boars' bristles and hair and waste thereof 

kg 

 

0502.90 

- 

Other 

kg 

05.04 

0504.00 

 

GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED. 

 

05.05 

 

 

SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER WORKED THEN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS. 

 

 

0505.10 

Feathers of a kind used for stuffing; down 

kg 

 

0505.90 

Other 

kg 

05.06 

 

 

BONES AND HORN-CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR DEGELATINISED; POWDER AND WASTE OF THESE PRODUCTS. 

 

 

0506.10 

Ossein and bones treated with acid 

kg 

 

0506.90 

Other 

kg 

05.07 

 

 

IVORY, TORTOISE-SHELL, WHALE BONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS. 

 

 

0507.10 

Ivory; ivory powder and waste 

kg 

 

0507.90 

Other 

kg 

05.08 

0508.00 

 

CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF. 

kg 

05.09 

0509.00 

 

NATURAL SPONGES OF ANIMAL ORIGIN. 

kg 

05.10 

0510.00 

 

AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED. 

kg 

05.11 

 

 

ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION. 

 

 

0511.10 

- 

Bovine semen 

- 

 

 

- 

Other: 

 

 

0511.91 

- 

-   Products of fish or crustaceans 

kg 

 

0511.99 

-   Other 

kg

SECTION II
VEGETABLE PRODUCTS

CHAPTER 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND
THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

 

06.01 

 

 

BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS (EXCLUDING ROOTS OF HEADING NO. 12.12). 

 

 

0601.10 

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant 

 

0601.20 

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots 

06.02 

 

 

OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN. 

 

 

0602.10 

Unrooted cuttings and slips 

 

0602.20 

Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts 

 

0602.30 

Rhododendrons and azaleas, grafted or not 

 

0602.40 

Roses, grafted or not 

 

0602.90 

Other 

kg 

06.03 

 

 

CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED. 

 

 

0603.10 

Fresh 

kg 

 

0603.90 

Other 

kg 

06.04 

 

 

FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED. 

 

 

0604.10 

Mosses and lichens 

kg 

 

 

Other: 

 

 

0604.91 

-   Fresh 

kg 

 

0604.99 

-   Other 

kg

CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS
AND TUBERS

 

07.01 

 

 

POTATOES, FRESH OR CHILLED. 

 

 

0701.10 

Seed 

kg 

 

0701.90 

Other 

kg 

07.02 

0702.00 

 

TOMATOES, FRESH OR CHILLED. 

kg 

07.03 

 

 

ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED. 

 

 

0703.10 

Onions and shallots 

kg 

 

0703.20 

Garlic 

kg 

 

0703.90 

Leeks and other alliaceous vegetables 

kg 

07.04 

 

 

CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED. 

 

 

0704.10 

Cauliflowers and headed broccoli 

kg 

 

0704.20 

Brussels sprouts 

kg 

 

0704.90 

Other 

kg 

07.05 

 

 

LETTUCE (LACTUCA SATIVA) AND CHICORY (CICHORIUM SPP.), FRESH OR CHILLED. 

 

 

 

Lettuce: 

 

 

0705.11 

-   Cabbage lettuce (head lettuce) 

kg 

 

0705.19 

-   Other 

kg 

 

 

Chicory: 

 

 

0705.21 

-   Witloof chicory (Cichorium intybus var. foliosum

kg 

 

0705.29 

-   Other 

kg 

07.06 

 

 

CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED. 

 

 

0706.10 

Carrots and turnips 

kg 

 

0706.90 

Other 

kg 

07.07 

0707.00 

 

CUCUMBERS AND GHERKINS, FRESH OR CHILLED. 

kg 

07.08 

 

 

LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED. 

 

 

0708.10 

Peas (Pisum sativum

kg 

 

0708.20 

Beans (Vigna spp., Phaseolus spp.) 

kg 

 

0708.90 

Other leguminous vegetables 

kg 

07.09 

 

 

OTHER VEGETABLES, FRESH OR CHILLED. 

 

 

0709.10 

Globe artichokes 

kg 

 

0709.20 

Asparagus 

kg 

 

0709.30 

Aubergines (egg-plants) 

kg 

 

0709.40 

Celery other than celeriac 

kg 

 

 

Mushrooms and truffles: 

 

 

0709.51 

-   Mushrooms 

kg 

 

0709.52 

-   Truffles 

kg 

 

0709.60 

Fruits of the genus Capsicum or of the genus Pimenta 

kg 

 

0709.70 

Spinach, New Zealand spinach and orache spinach (garden spinach) 

kg 

 

0709.90 

Other 

kg 

07.10 

 

 

VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN. 

 

 

0710.10 

Potatoes 

kg 

 

 

Leguminous vegetables, shelled or unshelled: 

 

 

0710.21 

-   Peas (Pisum sativum

kg 

 

0710.22 

-   Beans (Vigna spp., Phaseolus spp.) 

kg 

 

0710.29 

-   Other 

kg 

 

0710.30 

Spinach, New Zealand spinach and orache spinach (garden spinach) 

kg 

 

0710.40 

Sweet corn 

kg 

 

0710.80 

Other vegetables 

kg 

 

0710.90 

Mixtures of vegetables 

kg 

07.11 

 

 

VEGETABLES PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION. 

 

 

0711.10 

Onions 

kg 

 

0711.20 

Olives 

kg 

 

0711.30 

Capers 

kg 

 

0711.40 

Cucumbers and gherkins 

kg 

 

0711.90 

Other vegetables; mixtures of vegetables: 

kg

 

 

07.12 

 

 

DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED

 

 

0712.20 

Onions 

kg 

 

0712.30 

Mushrooms and truffles 

kg 

 

0712.90 

Other vegetables; mixtures of vegetables 

kg 

07.13 

 

 

DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT. 

 

 

0713.10 

Peas (Pisum sativum

kg 

 

0713.20 

Chickpeas (garbanzos

kg 

 

 

Beans (Vigna spp., Phaseolus spp.): 

 

 

0713.31 

-   Beans of the species Vigna mungo(L.) Hepper or Vigna radiata (L.) Wilczek 

kg 

 

0713.32 

-   Small red (Adzubi) beans (Phaseolus or Vigna angularis

kg 

 

0713.33 

-   Kidney beans, including white pea beans (Phaseolus vulgaris

kg 

 

0713.39 

-   Other 

kg 

 

0713.40 

Lentils 

kg 

 

0713.50 

Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor

kg 

 

0713.90 

Other 

kg 

07.14 

 

 

MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH. 

 

 

0714.10 

Manioc (cassava

kg 

 

0714.20 

Sweet potatoes 

kg 

 

0714.90 

Other 

kg

CHAPTER 8
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

 

08.01 

 

 

COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED. 

 

 

 

Coconuts: 

 

 

0801.11 

-   Desiccated 

kg 

 

0801.19 

-   Other 

kg 

 

 

Brazil nuts: 

 

 

0801.21 

-   In shell 

kg 

 

0801.22 

-   Shelled 

kg 

 

 

Cashew nuts: 

 

 

0801.31 

-   In shell 

kg 

 

0801.32 

-   Shelled 

kg 

08.02 

 

 

OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED. 

 

 

 

Almonds: 

 

 

0802.11 

-   In shell 

kg 

 

0802.12 

-   Shelled 

kg 

 

 

Hazelnuts or filberts (Corylus spp.): 

 

 

0802.21 

-   In shell 

kg 

 

0802.22 

-   Shelled 

kg 

 

 

Walnuts: 

 

 

0802.31 

-   In shell 

kg 

 

0802.32 

-   Shelled 

kg 

 

0802.40 

Chestnuts (Castanea spp.) 

kg 

 

0802.50 

Pistachios 

kg 

 

0802.90 

Other 

kg 

08.03 

0803.00 

 

BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED. 

kg 

08.04 

 

 

DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES AND MANGOSTEENS, FRESH OR DRIED. 

 

 

0804.10 

Dates 

kg

 

 

0804.20 

Figs 

kg 

 

0804.30 

Pineapples 

kg 

 

0804.40 

Avocados 

kg 

 

0804.50 

Guavas, mangoes and mangosteens 

kg 

08.05 

 

 

CITRUS FRUIT, FRESH OR DRIED. 

 

 

0805.10 

Oranges 

kg 

 

0805.20 

Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids 

kg 

 

0805.30 

Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia

kg 

 

0805.40 

Grapefruit 

kg 

 

0805.90 

Other 

kg 

08.06 

 

 

GRAPES, FRESH OR DRIED. 

 

 

0806.10 

Fresh 

kg 

 

0806.20 

Dried 

kg 

08.07 

 

 

MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH. 

 

 

 

Melons (including watermelons): 

 

 

0807.11 

-   Watermelons 

kg 

 

0807.19 

-   Other 

kg 

 

0807.20 

Papaws (papayas) 

kg 

08.08 

 

 

APPLES, PEARS AND QUINCES, FRESH. 

 

 

0808.10 

Apples 

kg 

 

0808.20 

Pears and quinces 

kg 

08.09 

 

 

APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH. 

 

 

0809.10 

Apricots 

kg 

 

0809.20 

Cherries 

kg 

 

0809.30 

Peaches, including nectarines 

kg 

 

0809.40 

Plums and sloes 

kg 

08.10 

 

 

OTHER FRUIT, FRESH. 

 

 

0810.10 

Strawberries 

kg 

 

0810.20 

Raspberries, blackberries, mulberries and loganberries 

kg

 

 

0810.30 

Black, white or red currants and gooseberries 

kg 

 

0810.40 

Cranberries, bilberries and other fruits of the genus Vaccinium 

kg 

 

0810.50 

Kiwifruit 

kg 

 

0810.90 

Other 

kg 

08.11 

 

 

FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER. 

 

 

0811.10 

Strawberries 

kg 

 

0811.20 

Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries 

kg 

 

0811.90 

Other 

kg 

08.12 

 

 

FRUIT AND NUTS PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION. 

 

 

0812.10 

Cherries 

kg 

 

0812.20 

Strawberries 

kg 

 

0812.90 

Other 

kg 

08.13 

 

 

FRUIT, DRIED (EXCLUDING THAT OF HEADINGS NOS. 08.01 TO 08.06); MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER. 

 

 

0813.10 

Apricots 

kg 

 

0813.20 

Prunes 

kg 

 

0813.30 

Apples 

kg 

 

0813.40 

Other fruit 

kg 

 

0813.50 

Mixtures of nuts or dried fruits of this Chapter 

kg 

08.14 

0814.00 

 

PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS. 

kg

CHAPTER 9
COFFEE, TEA, MATí‰, AND SPICES

 

09.01 

 

 

COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION. 

 

 

 

Coffee, not roasted: 

 

 

0901.11 

-   Not decaffeinated 

kg 

 

0901.12 

-   Decaffeinated 

kg 

 

 

Coffee, roasted: 

 

 

0901.21 

-   Not decaffeinated 

kg 

 

0901.22 

-   Decaffeinated 

kg 

 

0901.90 

Other 

kg 

09.02 

 

 

TEA, WHETHER OR NOT FLAVOURED. 

 

 

0902.10 

Green tea (not fermented) in immediate packings of a content not exceeding 3 kg 

kg 

 

0902.20 

Other green tea (not fermented) 

kg 

 

0902.30 

Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg 

kg 

 

0902.40 

Other black tea (fermented) and other partly fermented tea 

kg 

09.03 

0903.00 

 

MATí‰. 

kg 

09.04 

 

 

PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS CAPSICUM OR OF THE GENUS PIMENTA. 

 

 

 

Pepper: 

 

 

0904.11 

-   Neither crushed nor ground 

kg 

 

0904.12 

-   Crushed or ground 

kg 

 

0904.20 

Fruits of the genus Capsicum, or of the genus Pimenta, dried or crushed or ground 

kg

 

09.05 

0905.00 

 

VANILLA. 

kg 

09.06 

 

 

CINNAMON AND CINNAMON-TREE FLOWERS. 

 

 

0906.10 

Neither crushed nor ground 

kg 

 

0906.20 

Crushed or ground 

kg 

09.07 

0907.00 

 

CLOVES (WHOLE FRUIT, CLOVES AND STEMS). 

kg 

09.08 

 

 

NUTMEG, MACE AND CARDAMOMS. 

 

 

0908.10 

Nutmeg 

kg 

 

0908.20 

Mace 

kg 

 

0908.30 

Cardamoms 

kg 

09.09 

 

 

SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES. 

 

 

0909.10 

Seeds of anise or badian 

kg 

 

0909.20 

Seeds of coriander 

kg 

 

0909.30 

Seeds of cumin 

kg 

 

0909.40 

Seeds of caraway 

kg 

 

0909.50 

Seeds of fennel; juniper berries 

kg 

09.10 

 

 

GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES. 

 

 

0910.10 

Ginger 

kg 

 

0910.20 

Saffron 

kg 

 

0910.30 

Turmeric (curcuma) 

kg 

 

0910.40 

Thyme; bay leaves 

kg 

 

0910.50 

Curry 

kg 

 

 

   Other spices: 

 

 

0910.91 

-   Mixtures referred to in Note 1(b) to this Chapter 

kg 

 

0910.99 

-   Other 

kg

CHAPTER 10
CEREALS

 

10.01 

 

 

WHEAT AND MESLIN. 

 

 

1001.10 

Durum wheat 

kg 

 

1001.90 

Other 

kg 

10.02 

1002.00 

 

RYE. 

kg 

10.03 

1003.00 

 

BARLEY. 

kg 

10.04 

1004.00 

 

OATS. 

kg 

10.05 

 

 

MAIZE (CORN). 

 

 

1005.10 

Seed 

kg 

 

1005.90 

Other 

kg 

10.06 

 

 

RICE. 

 

 

1006.10 

Rice in the husk (paddy or rough) 

kg 

 

1006.20 

Husked (brown) rice 

kg 

 

1006.30 

Semi-milled or wholly milled rice, whether or not polished or glazed 

kg 

 

1006.40 

Broken rice 

kg 

10.07 

1007.00 

 

GRAIN SORGHUM. 

kg 

10.08 

 

 

BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS. 

 

 

1008.10 

Buckwheat 

kg 

 

1008.20 

Millet 

kg 

 

1008.30 

Canary seed 

kg 

 

1008.90 

Other cereals 

kg

CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES;
INULIN; WHEAT GLUTEN

 

11.01 

1101.00 

 

WHEAT OR MESLIN FLOUR. 

kg 

11.02 

 

 

CEREAL FLOURS (EXCLUDING THAT OF WHEAT OR MESLIN). 

 

 

1102.10 

- 

Rye flour 

kg 

 

1102.20 

- 

Maize (corn) flour 

kg 

 

1102.30 

- 

Rice flour 

kg 

 

1102.90 

- 

Other flour 

kg 

11.03 

 

 

CEREAL GROATS, MEAL AND PELLETS. 

 

 

 

Groats and meal: 

 

 

1103.11 

-   Of wheat 

kg 

 

1103.12 

-   Of oats 

kg 

 

1103.13 

-   Of maize (corn) 

kg 

 

1103.14 

-   Of rice 

kg 

 

1103.19 

-   Of other cereals 

kg 

 

 

Pellets: 

 

 

1103.21 

-   Of wheat 

kg 

 

1103.29 

-   Of other cereals 

kg 

11.04 

 

 

CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), (EXCLUDING RICE OF HEADING NO. 10.06); GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND. 

 

 

 

Rolled or flaked grains: 

 

 

1104.11 

-   Of barley 

kg 

 

1104.12 

-   Of oats 

kg 

 

1104.19 

-   Of other cereals 

kg 

 

 

Other worked grains (for example, hulled, pearled, sliced or kibbled): 

 

 

1104.21 

-   Of barley 

kg 

 

1104.22 

-   Of oats 

kg 

 

1104.23 

-   Of maize (corn) 

kg 

 

1104.29 

-   Of other cereals 

kg 

 

1104.30 

Germ of cereals, whole, rolled, flaked or ground 

kg 

11.05 

 

 

FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES. 

 

 

1105.10 

Flour, meal and powder 

kg 

 

1105.20 

Flakes, granules and pellets 

kg 

11.06 

 

 

FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING NO. 07.13, OF SAGO OR OF ROOTS OR TUBERS OF HEADING NO. 07.14 OR OF THE PRODUCTS OF CHAPTER 8 

 

 

1106.10 

Of the dried leguminous vegetables of heading No. 07.13 

kg 

 

1106.20 

Of sago or of roots or tubers of heading No. 07.14 

kg 

 

1106.30 

Of the products of Chapter 8. 

kg 

11.07 

 

 

MALT, WHETHER OR NOT ROASTED. 

 

 

1107.10 

Not roasted 

kg 

 

1107.20 

Roasted 

kg 

11.08 

 

 

STARCHES; INULIN. 

 

 

 

Starches: 

 

 

1108.11 

-   Wheat starch 

kg 

 

1108.12 

-   Maize (corn) starch 

kg 

 

1108.13 

-   Potato starch 

kg 

 

1108.14 

-   Manioc (cassava) starch 

kg 

 

1108.19 

-   Other starches 

kg 

 

1108.20 

Inulin 

kg 

11.09 

1109.00 

 

WHEAT GLUTEN, WHETHER OR NOT DRIED. 

kg

CHAPTER 12
OIL SEEDS AND OLEAGINOUS FRUITS;
MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

 

12.01 

1201.00 

 

SOYA BEANS, WHETHER OR NOT BROKEN. 

kg 

12.02 

 

 

GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN. 

 

 

1202.10 

- 

In shell 

kg 

 

1202.20 

- 

Shelled, whether or not broken 

kg 

12.03 

1203.00 

 

COPRA. 

kg 

12.04 

1204.00 

 

LINSEED, WHETHER OR NOT BROKEN. 

kg 

12.05 

1205.00 

 

RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN. 

kg 

12.06 

1206.00 

 

SUNFLOWER SEEDS, WHETHER OR NOT BROKEN. 

kg 

12.07 

 

 

OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN. 

 

 

1207.10 

Palm nuts and kernels 

kg 

 

1207.20 

Cotton seeds 

kg 

 

1207.30 

Castor oil seeds 

kg 

 

1207.40 

Sesamum seeds 

kg 

 

1207.50 

Mustard seeds 

kg 

 

1207.60 

Safflower seeds 

kg 

 

 

Other: 

 

 

1207.91 

-   Poppy seeds 

kg 

 

1207.92 

-   Shea nuts (karite nuts) 

kg 

 

1207.99 

-   Other 

kg 

12.08 

 

 

FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS (EXCLUDING THOSE OF MUSTARD). 

 

 

1208.10 

Of soya beans 

kg 

 

1208.90 

Other 

kg 

12.09 

 

 

SEEDS, FRUITS AND SPORES, OF A KIND USED FOR SOWING. 

 

 

 

Beet seed: 

 

 

1209.11 

-   Sugar beet seed 

kg 

 

1209.19 

-   Other 

kg 

 

 

Seeds of forage plants, other than beet seed: 

 

 

1209.21 

-   Lucerne (alfalfa) seed 

kg 

 

1209.22 

-   Clover (Trifolium spp.) seed 

kg 

 

1209.23 

-   Fescue seed 

kg 

 

1209.24 

-   Kentucky blue grass (Poa pratensis L.) seed 

kg 

 

1209.25 

-   Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed 

kg 

 

1209.26 

-   Timothy grass seed 

kg 

 

1209.29 

-   Other 

kg 

 

1209.30 

Seeds of herbaceous plants cultivated principally for their flowers 

kg 

 

 

Other: 

 

 

1209.91 

-   Vegetable seeds 

kg 

 

1209.99 

-   Other 

kg

 

12.10 

 

 

HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN. 

 

 

1210.10 

Hop cones, neither ground nor powdered nor in the form of pellets 

kg 

 

1210.20 

Hop cones, ground, powdered or in the form of pellets; lupulin 

kg 

12.11 

 

 

PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSES, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED. 

 

 

1211.10 

Liquorice roots 

kg 

 

1211.20 

Ginseng roots 

kg 

 

1211.90 

Other 

kg 

12.12 

 

 

LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGAR CANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY CICHORIUM INTYBUS SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED. 

 

 

1212.10 

Locust beans including locust bean seeds 

kg 

 

1212.20 

Seaweeds and other algae 

kg 

 

1212.30 

Apricot, peach or plum stones and 

kg 

 

 

 

kernels 

 

 

 

Other: 

 

 

1212.91 

-   Sugar beet 

kg 

 

1212.92 

-   Sugar cane 

kg 

 

1212.99 

-   Other 

kg 

12.13 

1213.00 

 

CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS. 

 

12.14 

 

 

SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (ALFALFA), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS. 

 

 

1214.10 

Lucerne (alfalfa) meal and pellets 

kg 

 

1214.90 

Other 

kg

CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE
SAPS AND EXTRACTS

 

13.01 

 

 

LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS). 

 

 

1301.10 

Lac 

kg 

 

1301.20 

Gum Arabic 

kg 

 

1301.90 

Other 

kg 

13.02 

 

 

VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS. 

 

 

 

Vegetable saps and extracts: 

 

 

1302.11 

-   Opium 

kg 

 

1302.12 

-   Of liquorice 

kg 

 

1302.13 

-   Of hops 

kg 

 

1302.14 

-   Of pyrethrum or of the roots of plants containing rotenone 

kg 

 

1302.19 

-   Other 

kg 

 

1302.20 

Pectic substances, pectinates and pectates 

kg 

 

 

Mucilages and thickeners, whether or not modified, derived from vegetable products: 

 

 

1302.31 

-   Agar-agar 

kg 

 

1302.32 

-   Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds 

kg 

 

1302.39 

-   Other 

kg

CHAPTER 14
VEGETABLE PLAITING MATERIALS; VEGETABLE
PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

 

14.01 

 

 

VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK). 

 

 

1401.10 

Bamboos 

kg 

 

1401.20 

Rattans 

kg 

 

1401.90 

Other 

kg 

14.02 

 

 

VEGETABLE MATERIALS OF A KIND USED PRIMARILY AS STUFFING OR AS PADDING (FOR EXAMPLE, KAPOK, VEGETABLE HAIR AND EEL-GRASS), WHETHER OR NOT PUT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL. 

 

 

1402.10 

Kapok 

kg 

 

1402.90 

Other 

kg 

14.03 

 

 

VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN BROOMS OR IN BRUSHES (FOR EXAMPLE, BROOM-CORN, PIASSAVA, COUCH-GRASS AND ISTLE), WHETHER OR NOT IN HANKS OR BUNDLES. 

 

 

1403.10 

Broomcorn (Sorghum vulgare var. technicum

kg 

 

1403.90 

Other 

kg 

14.04 

 

 

VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED. 

 

 

1404.10 

Raw vegetable materials of a kind used primarily in dyeing or tanning 

kg 

 

1404.20 

Cotton linters 

kg 

 

1404.90 

Other 

kg

SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CHAPTER 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR
CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR
VEGETABLE WAXES

 

15.01 

1501.00 

 

PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF HEADING NO. 02.09 OR 15.03. 

kg 

15.02 

1502.00 

 

FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF HEADING NO. 15.03. 

kg 

15.03 

1503.00 

 

LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED. 

kg 

15.04 

 

 

FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. 

 

 

1504.10 

Fish-liver oils and their fractions 

kg 

 

1504.20 

Fats and oils and their fractions of fish (excluding liver oils) 

kg 

 

1504.30 

Fats and oils and their fractions, of marine mammals 

kg 

15.05 

 

 

WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN). 

 

 

1505.10 

Wool grease, crude 

kg 

 

1505.90 

Other 

kg

 

15.06 

1506.00 

 

OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. 

kg 

15.07 

 

 

SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. 

 

 

1507.10 

Crude oil, whether or not degummed 

kg 

 

1507.90 

Other 

kg 

15.08 

 

 

GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. 

 

 

1508.10 

Crude oil 

kg 

 

1508.90 

Other 

kg 

15.09 

 

 

OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. 

 

 

1509.10 

Virgin 

kg 

 

1509.90 

Other 

kg 

15.10 

1510.00 

 

OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING NO. 15.09. 

kg 

15.11 

 

 

PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. 

 

 

1511.10 

Crude oil 

kg 

 

1511.90 

Other 

kg 

15.12 

 

 

SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED REFINED, BUT NOT CHEMICALLY MODIFIED. 

 

 

 

Sunflower-seed or safflower oil and fractions thereof: 

 

 

1512.11 

-   Crude oil 

kg 

 

1512.19 

-   Other 

kg 

 

 

 

Cotton-seed oil and its fractions: 

 

 

1512.21 

-   Crude oil, whether or not gossypol has been removed 

kg 

 

1512.29 

-   Other 

kg 

15.13 

 

 

COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. 

 

 

 

Coconut (copra) oil and its fractions: 

 

 

1513.11 

-   Crude oil 

kg 

 

1513.19 

-   Other 

kg 

 

 

Palm kernel or babassu oil and fractions thereof: 

 

 

1513.21 

-   Crude oil 

kg 

 

1513.29 

-   Other 

kg 

15.14 

 

 

RAPE, COLZA OR MUSTARD OIL AND FRACTIONS THEREFORE, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. 

 

 

1514.10 

Crude oil 

kg 

 

1514.90 

Other 

kg 

15.15 

 

 

OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED. 

 

 

 

Linseed oil and its fractions: 

 

 

1515.11 

-   Crude oil 

kg 

 

1515.19 

-   Other 

kg 

 

 

Maize (corn) oil and its fractions: 

 

 

1515.21 

-   Crude oil 

kg 

 

1515.29 

-   Other 

kg 

 

1515.30 

Castor oil and its fractions 

kg 

 

1515.40 

Tung oil and its fractions 

kg

 

 

1515.50 

Sesame oil and its fractions 

kg 

 

1515.60 

Jojoba oil and its fractions 

kg 

 

1515.90 

Other 

kg 

15.16 

 

 

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED. 

 

 

1516.10 

Animal fats and oils and their fractions 

kg 

 

1516.20 

Vegetable fats and oils and their fractions 

kg 

15.17 

 

 

MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER (EXCLUDING EDIBLE FATS OR OILS OR THEIR FRACTIONS OF HEADING NO. 15.16). 

 

 

1517.10 

Margarine, excluding liquid margarine 

kg 

 

1517.90 

Other 

kg 

15.18 

1518.00 

 

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED (EXCLUDING THOSE OF HEADING NO. 15.16); INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED. 

kg 

15.20 

1520.00 

 

GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES. 

 

15.21 

 

 

VEGETABLE WAXES (EXCLUDING TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED. 

 

 

1521.10 

- 

Vegetable waxes 

kg 

 

1521.90 

- 

Other 

kg 

15.22 

1522.00 

 

DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES. 

kg

SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

CHAPTER 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

 

16.01 

1601.00 

 

SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL OR BLOOD; FOOD PREPARATIONS BASED ON THESE PRODUCTS. 

kg 

16.02 

 

 

OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD. 

 

 

1602.10 

Homogenised preparations 

kg 

 

1602.20 

Of liver of any animal 

kg 

 

 

Of poultry of heading No. 01.05: 

 

 

1602.31 

-   Of turkeys 

kg 

 

1602.32 

-   Of fowls of the species Gallus domesticus

kg 

 

1602.39 

-   Other 

kg 

 

 

Of swine: 

 

 

1602.41 

-   Hams and cuts thereof 

kg 

 

1602.42 

-   Shoulders and cuts thereof 

kg 

 

1602.49 

-   Other, including mixtures 

kg 

 

1602.50 

Of bovine animals 

kg 

 

1602.90 

Other, including preparations of blood of any animal 

kg

 

16.03 

1603.00 

 

EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES. 

kg 

16.04 

 

 

PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS. 

 

 

 

Fish, whole or in pieces, but not minced: 

 

 

1604.11 

-   Salmon 

kg 

 

1604.12 

-   Herrings 

kg 

 

1604.13 

-   Sardines, sardinella and brisling or sprats 

kg 

 

1604.14 

-   Tunas, skipjack and bonito (Sard spp.) 

kg 

 

1604.15 

-   Mackerel 

kg 

 

1604.16 

-   Anchovies 

kg 

 

1604.19 

-   Other 

kg 

 

1604.20 

Other prepared or preserved fish 

kg 

 

1604.30 

Caviar and caviar substitutes 

kg 

16.05 

 

 

CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED. 

 

 

1605.10 

Crab 

kg 

 

1605.20 

Shrimps and prawns 

kg 

 

1605.30 

Lobster 

kg 

 

1605.40 

Other crustaceans 

kg 

 

1605.90 

Other 

kg

CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY

 

17.01 

 

 

CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM. 

 

 

 

- 

Raw sugar not containing added flavouring or colouring matter: 

 

 

1701.11 

- 

-   Cane sugar 

kg 

 

1701.12 

- 

-   Beet sugar 

kg 

 

 

- 

Other: 

 

 

1701.91 

- 

-    Containing added flavouring or colouring matter 

kg 

 

1701.99 

- 

-   Other 

kg 

17.02 

 

 

OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL. 

 

 

 

Lactose and lactose syrup: 

 

 

1702.11 

-   Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter 

kg 

 

1702.19 

-   Other 

kg 

 

1702.20 

Maple sugar and maple syrup 

kg 

 

1702.30 

Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 per cent by weight of fructose 

kg 

 

1702.40 

Glucose and glucose syrup, containing in the dry state at least 20 per cent but less than 50 per cent by mass of fructose 

kg 

 

1702.50 

Chemically pure fructose 

kg 

 

1702.60 

Other fructose and fructose syrup, containing in the dry state more than 50 per cent by mass of fructose 

kg 

 

1702.90 

Other, including invert sugar 

kg 

17.03 

 

 

MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR. 

 

 

1703.10 

Cane molasses 

kg 

 

1703.90 

Other 

kg 

17.04 

 

 

SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA. 

 

 

1704.10 

Chewing gum, whether or not sugar-coated 

kg 

 

1704.90 

Other 

kg

CHAPTER 18
COCOA AND COCOA PREPARATIONS

 

18.01 

1801.00 

 

COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED. 

kg 

18.02 

1802.00 

 

COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE. 

kg 

18.03 

 

 

COCOA PASTE, WHETHER OR NOT DEFATTED. 

 

 

1803.10 

Not defatted 

kg 

 

1803.20 

Wholly or partly defatted 

kg 

18.04 

1804.00 

 

COCOA BUTTER, FAT AND OIL. 

kg 

18.05 

1805.00 

 

COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER. 

 

18.06 

 

 

CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA. 

 

 

1806.10 

Cocoa powder, containing added sugar or other sweetening matter 

kg 

 

1806.20 

Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 Other, in blocks, slabs or bars: 

kg 

 

1806.31 

-   Filled 

kg 

 

1806.32 

-   Not filled 

kg 

 

1806.90 

Other 

kg

CHAPTER 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK;
PASTRYCOOKS PRODUCTS

 

19.01 

 

 

MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADINGS NOS. 04.01 TO 04.04, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED. 

 

 

1901.10 

Preparations for infant use, put up for retail sale 

kg 

 

1901.20 

Mixes and doughs for the preparation of baker's wares of heading No. 19.05 

kg 

 

1901.90 

Other 

kg 

19.02 

 

 

PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED. 

 

 

 

Uncooked pasta, not stuffed or otherwise prepared: 

 

 

1902.11 

-   Containing eggs 

kg 

 

1902.19 

-   Other 

kg 

 

1902.20 

Stuffed pasta, whether or not cooked or otherwise prepared 

kg 

 

1902.30 

Other pasta 

kg 

 

1902.40 

Couscous 

kg 

19.03 

1903.00 

 

TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS. 

kg 

19.04 

 

 

PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS (OTHER THAN MAIZE (CORN)), IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR AND MEAL), PRE-COOKED, OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED. 

 

 

1904.10 

Prepared foods obtained by the swelling or roasting of cereals or cereal products 

kg 

 

1904.20 

Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 

kg 

 

1904.90 

Other 

kg 

19.05 

 

 

BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS. 

 

 

1905.10 

Crispbread 

kg 

 

1905.20 

Gingerbread and the like 

kg 

 

1905.30 

Sweet biscuits; waffles and wafers 

kg 

 

1905.40 

Rusks, toasted bread and similar toasted products 

kg 

 

1905.90 

Other 

kg

CHAPTER 20
PREPARATIONS OF VEGETABLES, FRUIT, NUTS
OR OTHER PARTS OF PLANTS

 

20.01 

 

 

VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID. 

 

 

2001.10 

- 

Cucumbers and gherkins 

kg 

 

2001.20 

- 

Onions 

kg 

 

2001.90 

- 

Other 

kg 

20.02 

 

 

TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID. 

 

 

2002.10 

Tomatoes, whole or in pieces 

kg 

 

2002.90 

Other 

kg 

20.03 

 

 

MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID. 

 

 

2003.10 

Mushrooms 

kg 

 

2003.20 

Truffles 

kg 

20.04 

 

 

OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF NO. 20.06. 

 

 

2004.10 

Potatoes 

kg 

 

2004.90 

Other vegetables and mixtures of vegetables 

kg 

20.05 

 

 

OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING NO. 20.06. 

 

 

2005.10 

Homogenised vegetables 

kg 

 

2005.20 

Potatoes 

kg 

 

2005.40 

Peas (Pisum sativum

kg 

 

 

Beans (Vigna spp., Phaseolus spp.): 

 

 

2005.51 

-   Beans, shelled 

kg 

 

2005.59 

-   Other 

kg 

 

2005.60 

Asparagus 

kg 

 

2005.70 

Olives 

kg 

 

2005.80 

Sweet corn (Zea mays var. saccharata

kg 

 

2005.90 

Other vegetables and mixtures of vegetables<FT:Times,SR> 

kg 

20.06 

2006.00 

 

VEGETABLES, FRUIT, NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACí‰ OR CRYSTALLISED). 

kg

 

20.07 

 

 

JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, BEING COOKED PREPARATIONS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER. 

 

 

2007.10 

Homogenised preparations 

kg 

 

 

Other: 

 

 

2007.91 

-   Citrus fruit 

kg 

 

2007.99 

-   Other 

kg 

20.08 

 

 

FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE SPECIFIED OR INCLUDED. 

 

 

 

Nuts, ground-nuts and other seeds, whether or not mixed together: 

 

 

2008.11 

-   Ground-nuts 

kg 

 

2008.19 

-   Other, including mixtures 

kg 

 

2008.20 

Pineapple 

kg 

 

2008.30 

Citrus fruit 

kg 

 

2008.40 

Pears 

kg 

 

2008.50 

Apricots 

kg 

 

2008.60 

Cherries 

kg 

 

2008.70 

Peaches 

kg 

 

2008.80 

Strawberries 

kg 

 

 

Other, including mixtures other than those of subheading 2008.19: 

 

 

2008.91 

-   Palm hearts 

kg 

 

2008.92 

-   Mixtures 

kg 

 

2008.99 

-   Other 

kg 

20.09 

 

 

FRUIT JUICES (INCLUDING GRAPE MUST) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER. 

 

 

 

Orange juice: 

 

 

2009.11 

-   Frozen 

kg 

 

2009.19 

-   Other 

kg 

 

2009.20 

Grapefruit juice 

kg 

 

2009.30 

Juice of any other single citrus fruit 

kg 

 

2009.40 

Pineapple juice 

kg 

 

2009.50 

Tomato juice 

kg 

 

2009.60 

Grape juice (including grape must) 

kg 

 

2009.70 

Apple juice 

kg 

 

2009.80 

Juice of any other single fruit or vegetable 

kg 

 

2009.90 

Mixtures of juices 

kg

CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS

 

21.01 

 

 

EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATí‰ AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATí‰; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF. 

 

 

 

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: 

 

 

2101.11 

-   Extracts, essences and concentrates 

kg 

 

2101.12 

-   Preparations with a basis of extracts, essences or concentrates or with a basis of coffee 

kg 

 

2101.20 

Extracts, essences 

kg 

 

2101.30 

Roasted chicory 

kg 

21.02 

 

 

YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE-CELL MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF HEADING NO. 30.02); PREPARED BAKING POWDERS. 

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