Excise duty Act, 2018 (N. 34 of 2018).

This Act governs the imposition, assessment, collection, and administration of excise duties in Botswana. It vests broad statutory authority in the Commissioner General, who is empowered to exercise and delegate regulatory powers, enforce compliance, and administer the provisions of the Act in conjunction with designated officers and the Permanent Secretary responsible for investment, trade, and industry. It provides for the control of importation, exportation, and transit of goods by regulating the designation of ports of entry, inspection of goods and aircraft, and procedures applicable to goods transported overland, by post, or by air. The Act deems certain goods imported at specific points in the logistical chain and prohibits the landing, loading, or movement of goods without requisite permissions. Excise warehouses are regulated in terms of their establishment, storage conditions, and permissible manufacturing activities within them. The legislation imposes strict control measures on the storage, classification, sampling, manufacture, and use of goods such as spirits, beer, wine, and tobacco, with particular provisions applicable to agricultural distillers and special manufacturing warehouses. It addresses duties applicable to such goods and delineates specific exemptions or concessions under clearly defined conditions. The Act further codifies the process for the entry and clearance of goods, stipulating documentary requirements, timeframes, invoicing particulars, and the consequences of non-compliance. Liability for duty is imposed on importers and exporters, with provision for joint and several liability in applicable circumstances. The Minister is granted powers to amend duty schedules, and the Act allows for the implementation of agreements with other states, including African customs union partners. A licensing regime is provided for, requiring excise operators, distillers, and container depots to obtain valid licences in accordance with prescribed fees and conditions. The value for duty purposes is legislated with reference to price conversions and valuation methodologies. Provisions for rebates, refunds, and drawbacks are included, subject to statutory limitations and offset mechanisms. Refunds may be withheld where amounts are due to the State. Penal provisions create offences for acts such as non-declaration, falsification of documents, irregular export or handling of goods, and manufacture or sale of goods in breach of excise controls. Such offences attract prescribed penalties, with provision for seizure and forfeiture of goods, admission of guilt processes, and jurisdictional guidelines for prosecution. General provisions mandate recordkeeping, submission of proof of duty payment, access for inspections, and regulatory oversight over manufacturers. The Act recognizes duties as debts owed to the State and allows for extraterritorial recognition of declarations and entries. Finally, the legislation provides for transitional measures, repeal of previous statutes, and the power to promulgate regulations and amend schedules to effectuate the operational objectives of the Act.