Key Benefits:
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.
(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.
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.
