Published: 1970-06-17
Key Benefits:
ARRANGEMENT OF SECTIONS
PART I
General
SECTION
1. Short title
2. Interpretation
PART II
Administration, General Duties and Powers of Director and
Officers, and Application of Act
3. Administration and duties of Director
4. Delegation of duties and powers of Director
5. Duties and powers of Permanent Secretary, Commerce and Industry
6. General duties and powers of officers
PART III
Importation, Exportation and Transit of Goods
7. Appointment of places of entry, authorized roads and routes, etc.
8. Report of arrival or departure of aircraft
9. Sealing of goods on board aircraft
10. When goods deemed to be imported
11. No landing or loading of goods without permission
12. Goods imported or exported overland
13. Goods imported or exported by post
14. Persons entering or leaving Botswana
15. Opening of packages in absence of importer or exporter
16. State warehouse
17. Removal of goods in bond
18. Exportation of goods from customs and excise warehouse
PART IV
Customs and Excise Warehouses: Storage and Manufacture
of Goods in Warehouses
19. Customs and excise warehouses
20. Goods in customs and excise warehouses
21. Special customs and excise warehouses
22. Samples of goods in a customs and excise warehouse
23. Storage or manufacture of prohibited goods
24. Aircraft stores consumed in Botswana
25. Sorting, packing, etc. in customs and excise storage warehouses
26. Transfer of ownership or pledging or hypothecation of warehoused goods
27. Special provisions in respect of customs and excise manufacturing warehouses
28. Ascertaining quantity of spirits by measuring the mass or volume
29. Classification of spirits
30. Control of the use of spirits for certain purposes
31. Entry of spirits for use in manufacture
32. Ascertaining strength of spirits
33. Requirements in respect of stills
34. Special provisions regarding spirits manufactured by agricultural distillers
35. Special provisions regarding wine
36. Special provisions regarding cigarettes and cigarette tobacco
37. Specific provisions regarding beer
38. Special provisions in respect of the manufacture of excisable goods and the collection of excise duty
39. Duties applicable to goods manufactured in a customs and excise warehouse
39A. Special provision in respect of marked goods, certain goods being free of duty
PART V
Clearance and Origin of Goods: Liability for and Payment of
Duties
40. Entry of goods and time of entry
41. Importer and exporter to produce documents and pay duties
42. Sale in transit
43. Validity of entries
44. Particulars on invoices
45. Disposal of goods on failure to make due entry
46. Liability for duty
47. Determination of duty applicable
48. Joint and several liability for duty or certain amounts
49. Origin of goods
50. Preferential tariff treatment
51. Establishment of Fund
52. Payment of duty and rate of duty applicable
53. Prohibition of certain acts in respect of certain goods not duly entered
54. General amendment of Schedules
55. Amendment of Schedule No. 1
56. Minister may amend Schedules under certain circumstances
57. Agreement with other governments
58. Agreements with African territories
58A. Imposition of fuel levy by party to customs union agreement
59. Discrimination by other countries
60. Special provisions regarding importation of cigarettes
PART VI
Anti-dumping, Countervailing and Safeguard Duties
61. General provisions regarding anti-dumping, countervailing and safeguard duties
62. Imposition of anti-dumping duties
63. Imposition of countervailing duties
64. Imposition of a safeguard duty
65. Provisional charges to anti-dumping duties
PART VII
Amendment of Duties
66. Time when new or increased duties become payable
67. Contract prices may be varied to extent of alteration in duty
PART VIII
Licensing
68. Licence fees according to Schedule No. 8
69. Customs and excise warehouse licences
70. Agricultural distillers
71. Stills to be licensed
72. Special warehouses for the manufacture of wine
73. Container depot licences
74. Clearing agent licences
PART IX
Value
75. Value for customs duty purposes
76. Transaction value
77. Adjustments to price actually paid or payable
78. Value for excise duty purposes
79. Value of certain specified goods
80. Value of goods exported
81. Conversion of prices expressed in foreign currency
82. Value of goods not liable to ad valorem duty
83. Interpretation of sections 75, 76 and 77
PART X
Rebates, Refunds and Drawbacks of Duty
84. Specific rebates, drawbacks and refunds of duty
85. General refunds in respect of imported goods or excisable goods
85A. Limitation on refund claims
85B. Set-off on refund against amount of tax owing
86. Recovery of certain amounts not duly payable
87. Set-off of certain amounts
PART XI
Penal Provisions
88. Offences not expressly mentioned
89. Less serious offences and their punishment
90. Serious offences and their punishment
91. Non-declaration of goods
92. Prohibition with regard to stamps
93. Irregular export or carriage of munition
94. Irregular dealing with or in goods
95. False documents and declarations
96. Beer of higher density than indicated by label on container
97. Certain specified offences
97A. Publication of particulars of offenders
98. Goods irregularly dealt with liable to forfeiture
99. Seizure
100. Notice of claim by owner in respect of seized goods
101. Disposal of seized goods
102. Admission of guilt
103. Payment and disposal of fines and penalties
104. Remission or mitigation of penalties and forfeiture
105. Recovery of penalties by process of law
106. Jurisdiction of courts
107. Period for bringing action
PART XII
General
108. Approval of container operators
109. Container operator or pilot may appoint agent
110. Liability of principal for acts of agent
111. Liability of agent for obligations imposed on principal
111A. Registration with Director
112. Agent may be called upon to produce written authority
113. Business accounts, documents, etc. to be available for inspection
114. Sellers of goods to produce proof of payment of duty
115. Liability of company, partnership, etc.
116. Interest on outstanding amounts
117. Samples
118. Expenses of landing, examination, weighing, analysis, etc.
119. Control in respect of manufacturers of certain goods, etc.
120. Destruction of goods and detention of vehicles
121. Instruments and tables
122. Registration of imported motor vehicles
123. Wreck
124. Prohibitions and restrictions
125. Duty constitutes a debt to the State
126. Entries, oaths, etc. made outside Botswana of full force and effect
127. Manufacture of excisable goods solely for use by the manufacturer thereof
128. Statistics
128A. Delegation of powers and assignment of duties
129. Substitution of Schedules
130. Regulations
Schedules No. 1 to No. 9 inclusive.
Act 22, 1970,
Act 37, 1970,
Act 78, 1970,
Act 6, 1971,
Act 15, 1972,
Act 36, 1972,
Act 37, 1973,
Act 4, 1974,
Act 10, 1975,
Act 18, 1975,
S.I. 145, 1975,
Act 15, 1976,
S.I. 159, 1976,
Act 19, 1977,
Act 39, 1977,
Act 30, 1978,
Act 30, 1979,
Act 26, 1980,
Act 26, 1983,
Act 31, 1983,
Act 11, 1985,
Act 12, 1986,
Act 23, 1986,
Act 11, 1988,
S.I. 65, 1988,
Act 8, 1989,
Act 13, 1989,
Act 17, 1990,
Act 10, 1991,
Act 16, 1991,
Act 14, 1992,
Act 12, 1993,
Act 4, 1994,
Act 9, 1994,
Act 8, 2001,
Act 31, 2004.
An Act to provide for the levying of customs and excise duties and a surcharge; the prohibition and control of the importation, export or manufacture of certain goods; and for matters incidental thereto.
[Date of Commencement: 17th June, 1970]
[i]A decision has been made not to reproduce the Schedules to this Act, owing to the frequency with which they are amended.
1. Short title
This Act may be cited as the Customs and Excise Duty Act.
2. Interpretation
(1) In this Act, unless the context otherwise indicates, any reference to customs and excise or matters relating thereto shall be deemed to include a reference to fiscal, sales duty and surcharge or matters relating thereto; and-
"additional duty" means any duty leviable under Part 7 of Schedule No. 1 on goods imported into Botswana;
"agricultural distiller" means any owner or occupier of land who-
(a) is licensed to keep a still on such land; and
(b) is licensed to distill spirits on such land from grapes or other prescribed fresh fruit grown by him on such land;
"common customs area" means the combined areas of Botswana, Lesotho, Namibia, South Africa and Swaziland;
"container depot" means any container depot contemplated in section 7(1)(j);
"container operator" means any person providing international transportation of containerized goods, and approved by the Director, under section 108, for operating containers in Botswana;
"container terminal" means any container terminal contemplated in section 7(1)(i);
"crew" includes every person (except the pilot) employed in any capacity on board any aircraft;
"customs duty" means, subject to the provisions of subsection (3), any duty leviable under Schedule No. 1 (except Parts 4 and 5 thereof) or Schedule No. 2 on goods imported into Botswana;
"department" means the Department of Customs and Excise;
"depot operator" means the person having charge of any container depot;
"Director" means the Director of Customs and Excise and includes an officer acting under the control or direction of the Director;
"disruptive competition" means the export or the proposed export of goods to Botswana, other than dumping or subsidized export, in quantities and under circumstances which cause or may cause material injury to established industries in Botswana or which may retard the establishment of industries in Botswana;
"dumping" means the export or the proposed export of goods to Botswana-
(a) at an export price lower than the price at which similar goods are being sold in the ordinary course of trade in the exporting country, for consumption there;
(b) at an export price lower than the highest comparable price at which similar goods are being exported in the ordinary course of trade from the exporting country to any third country;
(c) at an export price lower than the cost of production or the estimated cost of production of the goods concerned in the country of origin and any other costs and profit which the Minister deems reasonable;
(d) at an export price lower than the comparable price at which similar goods are being exported to Botswana from any other country;
"duty" means any duty leviable under this Act;
"entry for home consumption" includes entry under any item in Schedule No. 3, 4 or 6;
"excisable goods" means any goods specified in Part 2 of Schedule No. 1 which have been manufactured in Botswana;
"excise duty" means any duty leviable under Part 2 of Schedule No. 1 on any goods manufactured in Botswana;
"excise value" means value as defined in section 78;
"exporter" includes any person who, at the time of exportation-
(a) owns any goods exported;
(b) carries the risk of any goods exported;
(c) represents that or acts as if he is the exporter or owner of any goods exported;
(d) actually takes or attempts to take any goods from Botswana;
(e) is beneficially interested in any way whatever in any goods exported;
(f) acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e), and, in relation to imported goods, includes the manufacturer, supplier or shipper of such goods or any person inside or outside Botswana representing or acting on behalf of such manufacturer, supplier or shipper;
"fiscal duty" means any duty leviable under Column III of Part I to Schedule No. 1 and under Column IV of Part 2 to Schedule No. 1 on goods imported into Botswana;
"Fund" means the Fund designated by the Minister under the provisions of section 51;
"fuel levy" means any duty leviable under Part 5 of Schedule 1 on any goods which have been manufactured in, or imported into Botswana;
"fuel levy goods" means any goods specified in Part 5 of Schedule 1 which have been manufactured in, or imported into Botswana;
"goods" includes all wares, articles, merchandise, animals, currency, matter or things;
"home consumption" means consumption or use in Botswana;
"illicit goods", in relation to imported or excisable goods or surcharge goods, means any such goods in respect of which any contravention under this Act has been committed, and includes any preparation or other product made wholly or in part from spirits or other materials which were illicit goods;
"importer" includes any person who, at the time of importation-
(a) owns any goods imported;
(b) carries the risk of any goods imported;
(c) represents that or acts as if he is the importer or owner of any goods imported;
(d) actually brings any goods into Botswana;
(e) is beneficially interested in any way whatever in any goods imported;
(f) acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e);
"land" includes off-loading from any vehicle;
"L.C.L. container" means any container containing goods consigned from one or more exporters to more than one importer;
"manufacture", when used as a noun, includes, in the discretion of the Director, any process-
(a) in the manufacture or assembly of any excisable goods;
(b) in the conversion of any goods into excisable goods;
(c) whereby the dutiable quantity or value of any imported goods specified in Section B of Part 2 of Schedule No. 1, or excisable goods is increased in any manner;
(d) in the recovery of excisable goods from excisable goods or any other goods; or
(e) in the packing or measuring off of any imported goods specified in Section B of Part 2 of Schedule No. 1, excisable goods; and when used as a verb, has a corresponding meaning; and "manufacturer" has a corresponding meaning;
"notice" includes an instrument made by statutory instrument;
"officer" means a person employed on any duty relating to customs and excise by order or with the concurrence of the Director, whether such order has been given or such concurrence has been expressed before or after the performance of the said duty;
"owner" includes any person lawfully acting on behalf of the owner;
"package" means any container, wrapping or outer cover and its contents, or any bundle or single piece in the case of unpacked goods;
"pilot", in relation to any aircraft, means any person having charge of such aircraft;
"plant" includes vessels, utensils, appliances and fittings;
"South Africa" means the area in respect of which the Government of the Republic of South Africa is a contracting party to the Geneva Agreement on Tariffs and Trade;
"State warehouse" means any premises provided by the State for the deposit of goods for the security thereof and of the duties due thereon, or pending compliance with the provisions of any law in respect of such goods;
"still" means any apparatus for, or capable of, distilling spirits and includes any part thereof;
"still maker" means a person who manufactures or imports stills for sale and includes a person who repairs stills for reward;
"subsidized export" means the export or the proposed export of goods to Botswana from any country where the authority of that country or any other country provides any form of financial aid or other assistance in respect of those goods, including assistance in respect of the production, manufacture, transport or export thereof;
"surcharge" means any duty leviable under Part 4 of Schedule No. 1 on any goods which have been imported into Botswana;
"surcharge goods" means any goods specified in Part 4 of Schedule No. 1 which have been imported into Botswana;
"unit of account" means a monetary sum equal to a unit of the currency in circulation in the remainder of the common customs area;
"vehicle" means any aircraft, train, motor car, van, truck, cart, barrow or other conveyance of any kind whatsoever, and includes the fitting, furnishings and equipment thereof, and also pack animals and their harness and tackle;
"wine-grower" means any person who cultivates vines and who produces wine from grapes grown on such vines;
"worts" means any liquid substance containing saccharine matter before fermentation has commenced.
(2) In this section, except in the definition of "package", and in sections 7, 8, 17, 40, 73 and 98(2), "container" means transport equipment-
(a) having an internal volume of not less than one cubic metre; and
(b) designed for the transport of goods by any means of carriage, without intermediate reloading.
(3) For the purposes of the Customs Union Agreement between the Governments of the Republic of Botswana, the Kingdom of Lesotho, Namibia, the Republic of South Africa and the Kingdom of Swaziland referred to in section 58(3), "customs duty" includes any duty leviable under Part 4 of Schedule No. 1 on goods imported into Botswana.