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Customs Procedure Codes - BURS

Customs Procedure Codes – “”CPCs” May 2002 ANNEX 1 page 3/23 INT 9 Vat - interest Calculations J 4 Form J Baggage Declaration

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________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 1/23 ANNEX 1 Customs Procedure Codes CPCs Allows use of 1 form of declaration for all types of procedures Facilitates provision of more detailed information Triggers actions in the computer system International coding structure Structure: The CPC is based on a 7-character code. The first group of 2 numbers is the Requested Procedure. This is Customs method of treatment of the goods that is being requested. The second group of 2 numbers is the Previous Procedure. This represents the previous Customs procedure, if any, under which the goods were entered. The Requested Procedure + the Previous Procedure = the Extended Procedure In addition, special national situations such as rebates, etc. are managed by use of a 3 - character National Code ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 2/23 Cpc code Description 10 Permanent Export 21 Temporary Export for customs outward processing 22 Temporary Export for return in an unaltered state 30 Re-export 31 Re-export cars 40 Entry for home use 41 Entry for home use (drawback) 51 Temporary import Cars 52 Temporary import for inward processing 53 Temporary import for return in an unaltered state 60 Re-importation 61 Re import Cars 71 Entry for customs warehousing 80 Transit 90 Other Procedure -special 95 Vat special procedures The basic Customs procedures and the international 2-digit codes are: - Combinations of these codes form the basis of the CPC Extended Procedures. The full CPC must be entered in Box 37 of the new declaration. Model [Type] of Declaration: This information has to be entered in Box 1. Entry types consist of a prefix which shows whether it is an import, export or excise entry followed by the first number of the extended procedure. For example an import for home use would be IM 4 The Models of Declaration are: - Type Description EX 1 Export EX 2 Temporary Export EX 3 Re-export IM 4 Import for Home Use IM 5 Temporary import IM 6 Re-importation IM 7 Warehousing IM 8 Transit IM 9 Other Import Procedures Special EXC 9 Excise domestic and SACU products ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 3/23 INT 9 Vat - interest Calculations J 4 Form J Baggage Declaration P 4 Postal Imports; 42 PEN 9 Vat Penalty & interest Calculations RIC 6 Re-Import Cars RXC 3 Re- Export Cars TIP 5 Temporary Import Cars TXC 2 Temporary Export Cars VAT 9 Vat deferment Some simple examples of the CPC structure are illustrated below: - ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 4/23 CPC Format 40 71 000 Requested Procedure Previous Procedure National Procedure = Entry for home use after warehousing 40 196 00 = Entry for home use Rebated Import by Government Department 40 00 000 =Entry for home use ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 5/23 Requested Procedures CPC Code Description 10 Direct Permanent Export 21 Temporary Export for processing, or repair 22 Temporary Export for return in an unaltered state 23 Temporary Export Cars 30 Re-export 31 Re-export Cars 40 Import for Home Use 41 Entry for home use (drawback) 51 Temporary import Cars 52 Temporary import for processing or repair 53 Temporary import for return in an unaltered state 60 Re-importation 61 Re- import Cars 71 Entry for Customs Warehousing 80 Transit 90 Other Procedures - Special 95 Vat special procedure Previous Procedure CPC Code Description 00 No previous procedure involved 21 Temporary Export for customs processing 22 Temporary Export for return in an unaltered state 23 Temporary export cars 40 Import for Home Use 41 Entry for home use (drawback) 51 Temporary import cars 52 Temporary import for processing or repair 53 Temporary import for return in an unaltered state 61 Re-import cars 71 Entry for Customs Warehousing 80 Transit ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 6/23 Extended Procedures CPC CODE EXTENDED PRODUCERE Cpc code Description 1000 Direct permanent export 1021 Permanent Export after TE for customs outward processing procedure 1022 Permanent Export after TE for return in unaltered state 1040 Permanent export following entry for home use 1041 Permanent Export after entry for home use under Drawback 1052 Export following temporary import 1071 Permanent export after warehousing 2100 Temporary Export under customs outward processing procedure 2140 Temporary Export following entry for intended home use 2171 Temporary export after warehousing for outward processing 2200 Temporary Export for return of goods in unaltered state 2271 Temporary Export after warehousing for return in unaltered state 2300 Temporary export cars 3052 Re-export after customs inward processing procedure 3053 Re-export after for return in unaltered state. 3071 Re-export after customs warehousing procedure 3151 Re-export after Temporary import cars 4000 Direct entry for home use 4052 Entry for home use after temporary import procedure 4053 Entry for home use after TA for return in unaltered state 4071 Entry for home use after customs warehousing procedure 4100 Direct Import under drawback procedure 5100 Temporary import cars 5200 Temporary import for customs inward processing procedure 5271 Temp imp for processing ex-warehouse 5300 Temporary Import for return of goods in unaltered state 5371 TI for return in unaltered state after customs warehousing 6021 Re-import after TE for customs outward processing procedure 6022 Re-import after TE for return of goods in unaltered state 6071 Re-import following warehousing 6123 Re import 7100 Direct entry for customs warehousing procedure 7122 Warehousing after for return in unaltered state 7140 Incorporation in warehouse goods after entry for home use 7152 Entry for customs warehousing after TI for inward processing 7171 Change of Warehouse 8000 Transit Movement 9000 Special procedures, inc. payment of local excise duty 9040 Special Procedure after entry for home use 9071 Special Procedure following Warehousing 9500 Special Procedure following Warehousing ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 7/23 National Additional Codes National additional codes form the last 3 characters of the CPC. They are mainly linked to rebates. They should be used with the relevant extended procedure code. If there is no specific national additional, 000 is to be used: - National Code Description Use with extended procedure code: Comments 000 No specific national code. Normal treatment of goods ALL 050 Semi commercial imports 4000 Form J SACU Imports: Use the following code for imports eligible for SACU treatment: - National Code Description Use with extended procedure code: Comments CCA SACU Goods 4000, 4052, 4053, 4071 Rebates See Volume II of the Tariff for full details and conditions of rebate. The full CPC, including the national code, must be declared in Box 37. The relevant rebate code quoted in Vol. II of the Tariff must be in Box 44 of the declaration Ordinary Levy. Rebate items & National Code Description Use with extended procedure code: Comments 196 Ordinary Levy -Imports by Central Government Rebate all duties and taxes 4000, 4052, 4053, 4071 Ordinary Levy. Rebate items & ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 8/23 199 Ordinary Levy - Fuel for Government 4000, 4052, 4053, 4071 210 Re-imported Goods taxable on added value, value of repair, etc. 4000, 4071, 6022, Importation of Goods from repair Schedule 3 Part 1, Industrial rebate of Customs Duties. Goods used in manufacture of other goods. Rebate codes 302 360 National Code Description Use with extended procedure code: Comments 300 Industrial rebate of Customs Duties Full duty Rebate 4000, 4052, 4053, 4071 301 Industrial rebate of Customs Duties Full Duty rebate less 56c/kg 4000, 4052, 4053, 4071 302 Industrial rebate of Customs Duties Full Duty rebate less 15% 4000, 4052, 4053, 4071 303 Industrial rebate of Customs Duties Full Duty rebate less 11% 4000, 4052, 4053, 4071 304 Industrial rebate of Customs Duties Full Duty Rebate less 10% 4000, 4052, 4053, 4071 305 Industrial rebate of Customs Duties Full Duty Rebate less 6% 4000, 4052, 4053, 4071 306 Industrial rebate of Customs Duties Full Duty Rebate less the greater of 25% or 66u/kg 4000, 4052, 4053, 4071 307 Industrial rebate of Customs Duties Full Duty Rebate less 4% 4000, 4052, 4053, 4071 308 Industrial rebate of Customs Duties Full Duty Rebate less 20% 4000, 4052, 4053, 4071 309 Industrial rebate of Customs Duties Full Duty Rebate less the greater of 25% or 23c /m2 4000, 4052, 4053, 4071 310 Industrial rebate of Customs Duties Full Duty Rebate less 22% 4000, 4052, 4053, 4071 311 Industrial rebate of Customs Duties Full Duty Rebate less 25% 4000, 4052, 4053, 4071 312 Industrial rebate of Customs Duties Full Duty Rebate 4000, 4052, 4053, 4071 313 Industrial rebate of Customs Duties Full Duty Rebate less 5% 4000, 4052, 4053, 4071 314 Industrial rebate of Customs Duties Full Duty Rebate less 3% 4000, 4052, 4053, 4071 315 Industrial rebate of Customs Duties Full Duty Rebate less the greater of 25% or 35c /m2 4000, 4052, 4053, 4071 316 Industrial rebate of Customs Duties Full Duty Rebate less duty specified in Section B, Part 2 of Sch. 1 4000, 4052, 4053, 4071 ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 9/23 317 Industrial rebate of Customs Duties Rebate for specified motor vehicles 4000, 4052, 4053, 4071 Sch. 3 Part 2, Industrial rebate of Customs Duties. Goods used in manufacture of other goods for Export. Rebate codes 334, 360. National Code Description Use with extended procedure code: Comments 330 Re-export after temporary import for processing 1052,1053,3052 5200 Rebate codes 334, 360 Sch. 4, General Rebate of Customs Duties. Part 1 Specific Rebate. Rebate codes 403 -412 National Code Description Use with extended procedure code: Comments 400 Imports by International Organisations Full Rebate of duty 4000, 4052, 4053, 4071 Rebate Codes 401 Goods for Cultural, educational, charitable purposes, etc. Full Rebate of duty 4000, 4052, 4053, 4071 402 Sound apparatus, specified in rebate item , for religious use Rebate not to exceed the duty in Section B of Part 2 of Schedule 1 4000, 4052, 4053, 4071 403 Altars, fonts, etc. specified in rebate item Rebate Full duty less the duty in Section B of Part 2 of Schedule 1 4000, 4052, 4053, 4071 404 Goods (excl. petroleum products, etc.) for official use by the Bible Society of Botswana Full Rebate of duty 4000, 4052, 4053, 4071 405 Goods for Heads of State, diplomatic and other foreign representatives specified in rebate item Full Rebate of Duty 4000, 4052, 4053, 4071 406 Personal effects, sporting equipment, etc. new or used imported by non residents Full Rebate of duty 4000, 4052, 4053, 4071 407 Personal effects, etc. re-imported by residents of Botswana Full Rebate of duty 6022 ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 10/23 408 1 motor vehicle /family imported for personal use on change of residence owned and used abroad for 12 months as specified in rebate item Rebate full duty less duty in Section A of Pt 2 of Sch. 1 4000, 4052, 4053, 4071 409 1 motor vehicle /family imported for personal use on change of residence owned and used abroad for less than 12 months as specified in rebate item Rebate full duty less duty in Section A of Pt 2 of Sch. 1, less the duty calculated pro rata on a daily basis according to number of days less than 12 months 4000, 4052, 4053, 4071 410 1 motor vehicle /family imported for personal use on change of residence from an African country owned and used abroad for a shorter period that the Director may in exceptional circumstances decide as specified in rebate item Rebate full duty less duty in Section A of Pt 2 of Sch. 1 4000, 4052, 4053, 4071 411 Household furniture, household articles, etc. Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 412 Cups, medals, trophies, prizes, etc. Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 413 Articles of food or drink imported by officials for use at international exhibitions Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 414 Goods [including packing containers] not originally produced or manufactured in Botswana, re - imported in the same state Rebate full duty less any rebate/ drawback previously granted 6022 Rebate Code 415 Goods [including packing containers] originally produced or manufactured in Botswana, re - imported in the same state Rebate full duty less any rebate/ drawback previously granted 6022 Rebate Code 416 Imported or locally manufactured articles sent abroad for processing or repair, as specified in rebate item Rebate full duty less any rebate/ 6021 Rebate Code ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 11/23 drawback previously granted and less the duty on the cost of processing or repair 417 Used rock drill returned to original exporter for recovery of diamond content Rebate full duty less any rebate, refund, drawback previously granted 6022 Rebate Code 418 Excisable goods exported ex a customs and excise warehouse, then re-imported as specified in rebate item Rebate full duty 6022 Rebate Code 419 Compensating products (excluding goods liable to the duties specified in Part 2 of Schedule No. 1) obtained abroad from goods temporarily exported for outward processing, as specified in rebate item Rebate full duty less any rebate, refund, drawback previously granted and less the duty on the cost of manufacture, processing or repair 6021 Rebate Code 420 Rebate for certain goods used for industrial or commercial purposes Rebate full duty 4000, 4052, 4053, 4071 Rebate Codes 421 Base oils for lubricating oil as specified in rebate item Rebate 4000, 4052, 4053, 4071 Rebate Code 422 Miscellaneous rebates Rebate full duty 4000, 4052, 4053, 4071 Rebate Codes 423 Tractors (excluding road tractors for semi-trailers), as specified in rebate item Rebate 20% + 1% in respect of each UA600 or part thereof in excess of a value for duty purposes of UA 56,000 each with a maximum of 40% 4000, 4052, 4053, 4071 Rebate Code 424 Tractors (excluding road tractors for semi-trailers), as specified in rebate item Rebate full duty less 20% 4000, 4052, 4053, 4071 Rebate Code 425 Tractors (excluding road tractors for semi-trailers) value > UA 56,000, as specified in rebate item 4000, 4052, 4053, 4071 Rebate Code ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 12/23 Rebate 20% + 1% in respect of each UA600 or part thereof in excess of a value for duty purposes of UA 56,000 each with a maximum of 40% 426 Motor cars manufactured more than 20 years prior to date of import Rebate duty in Pt 1 of Sch. 1 less 20% 4000, 4052, 4053, 4071 Rebate Code 427 Goods (excluding corn or grain seed), for experiment purposes as allowed by specific permit Rebate full duty less the duty in Section B of Pt 2 of Sch. 1 4000, 4052, 4053, 4071 Rebate Code 428 Used personal or household effects (excluding motor vehicles) bequeathed to persons residing in Botswana Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 429 Used property of a person normally resident in Botswana who died while temporarily outside Botswana Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 430 Life saving apparatus, as specified in rebate item Rebate full duty less the duty in Section B of Pt 2 of Sch. 1 4000, 4052, 4053, 4071 Rebate Code 431 Food, containing Soya-bean concentrates, specially prepared for infants Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 432 Goods unconditionally abandoned or destroyed with the permission of the Director, as specified in rebate items and Rebate full duty less the duty paid on entry 9040 9071 Rebate Codes 433 Dutiable goods lost in manufacturing processes in a customs and excise warehouse, subject to production of proof that such goods did not enter into consumption Rebate full duty 9071 Rebate Code 434 Goods proved to have been lost, destroyed or damaged on any single occasion in circumstances of force major or in such other circumstances, as specified in rebate item 9040 9071 Rebate Code ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 13/23 Rebate full duty 435 Bona fide unsolicited gifts as specified in rebate item Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 436 Goods imported - (a) for the relief of distress of persons in cases of famine or other national disaster; (b) under any technical assistance agreement; or (c) in terms of an obligation under any multilateral international agreement to which Botswana is a party Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 437 Goods imported for any purpose agreed upon between the Governments of Botswana, South Africa, Lesotho, Swaziland and Namibia Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 438 Colostomy, etc. appliances, and parts thereof, as specified in rebate item Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 439 Printed matter as specified in rebate item Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 440 Goods of any description imported by refugees from African Territories and which are sold by the Office Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 441 Motor cars imported by refugees from African Territories and which are disposed of by the refugee concerned, provided the prior approval of the Director has been obtained Rebate full duty less 20% 4000, 4052, 4053, 4071 Rebate Code 442 Ch. 84 and 85 Machinery, etc. imported in more than one consignment because of strikes, shutouts, etc. beyond the control of the importer and the supplier, subject to the prior approval of the Director Rebate not exceeding the duty in excess of the amount of duty that would have been due had the goods been imported in a single consignment 4000, 4052, 4053, 4071 Rebate Code 443 Parts and materials, of plastics, of a kind used for the manufacture of 4000, 4052, 4053, 4071 Rebate Codes ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 14/23 design engineering models of factories, installations, etc. Textile fabrics woven from different fibres, for testing dyestuff fastness. Rebate full duty 444 Goods (excluding goods for upgrading) supplied free of charge to replace defective goods covered by a warranty agreement Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 445 Goods for upgrading supplied free of charge to replace parts which are covered by a warranty agreement Rebate full duty 4000, 4052, 4053, 4071 Rebate Code 446 Office furniture and equipment (excluding motor vehicles) for official use by a non -business organisation approved by the Director, transferring administrative operations to Botswana Rebate full duty 4000, 4052, 4053, 4071 Rebate Code Sch. 4, General Rebate of Customs Duties. Part 2 Temporary Rebates. Rebate Codes to National Code Description Use with extended procedure code: Comments 460 Rebate Full duty 4000, 4052, 4053, 4071 Rebate Codes 461 Rebate the duty in Pt 2 of Sch. 1 less the amount not rebated in Sch. 6 4000, 4052, 4053, 4071 , 462 Rebate full duty less the duty in Section A of Pt 2 of Sch. 1 4000, 4052, 4053, 4071 , 463 Rebate full duty less 11c /kg 4000, 4052, 4053, 4071, 4052, 4053, 4071 , 464 Rebate full duty less 4000, 4052, 4053, 4071 , 465 Rebate full duty less 30% 4000, 4052, 4053, 4071 , 466 Rebate full duty less 5% 4000, 4052, 4053, 4071 ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 15/23 467 Rebate not to exceed the duty as calculated in notes to relevant rebate item 4000, 4052, 4053, 4071 468 Goods imported or cleared from Customs and Excise warehouse by a person prospecting for, or mining natural gas or oil Rebate full duty less the duty in Section B of Pt 2 of Sch. 1 4000, 4052, 4053, 4071 Sch. 4, General Rebate of Customs Duties. Part 2 Temporary Rebates. Rebate Item National Code Description Rebate Use with extended procedure code: If Tariff Heading = 020110,020120 020210,020220 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading = 020130,020230 Rebate Full duty less 32% 4000, 4052, 4053, 4071 If Tariff Heading = If Tariff Heading includes 020410, 020421 020430,020441 0406 Rebate Full duty less 19% 4000, 4052, 4053, 4071 If Tariff Heading = 020422,020423 020442,020443 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading = 020450 Rebate Full duty less 4000, 4052, 4053, 4071 4071 If Tariff heading includes If Tariff Heading = 0401,0402 0403,0404 190110 Rebate Full duty less 4000, 4052, 4053, 4071 4071 If Tariff Heading includes 0405 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading includes 0408 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading = 070810,071021 071320,081320 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading includes 0710,0712 2106 Rebate Full duty less 4000, 4052, 4053, 4071 470 If Tariff Heading = 071010,071210 Rebate Full duty less 4000, 4052, 4053, 4071 ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 16/23 If Tariff Heading includes If Tariff Heading = 07102,07133 071390 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading = 080620 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading = 081310 Rebate Full duty less 14% 4000, 4052, 4053, 4071 If Tariff Heading = 081330 Rebate Full duty less 6% 4000, 4052, 4053, 4071 If Tariff Heading = If Tariff Heading includes 081340 1902 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading = If HSPrec4 includes 081350 2401 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading includes 1001 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading includes 1005 Rebate Full duty less 10% 4000, 4052, 4053, 4071 If Tariff Heading includes 1008 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading includes If Tariff Heading = 1901 210690 Rebate Full duty less 4000, 4052, 4053, 4071 If Tariff Heading includes 5201 Rebate Full duty less 12% 4000, 4052, 4053, 4071 National Code Description Use with extended procedure code: Comments 471 Rebate Full duty in Pt 1 less 4000, 4052, 4053, 4071 Rebate Codes 460250106 460250104 460250204 472 Rebate Full duty less 4000, 4052, 4053, 4071 Rebate Codes 460250306 460250206 473 Rebate Full duty in Pt 1 less 4000, 4052, 4053, 4071 Rebate Codes 460250206 460250106 474 Rebate Full duty less 4000, 4052, 4053, 4071 Rebate Codes 460250406 460250206 ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 17/23 475 Rebate Full duty in Pt 1 less 4000, 4052, 4053, 4071 Rebate Codes 460250104 460250204 460250106 460250206 476 Rebate Full duty less 4000, 4052, 4053, 4071 Rebate Code 460250206 477 Rebate Full duty in Pt 1 less 4000, 4052, 4053, 4071 Rebate Code 460250106 478 Rebate Full duty less 4000, 4052, 4053, 4071 Rebate Code 460250306 479 Rebate Full duty in Pt 1 less 4000, 4052, 4053, 4071 Rebate Code 460250206 480 Rebate Full duty less 4000, 4052, 4053, 4071 Rebate Code 460250406 ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 18/23 Goods temporarily admitted for processing, repair, cleaning, reconditioning or for the manufacture of goods exclusively for export. Rebate Item # National Code Description Use with extended procedure code: Comments 520 Goods temporarily admitted for processing, repair, etc. or for the manufacture of goods for export, as specified in rebate item 470 Rebate full duty 4071, 5200 Rebate Item 470 521 Goods temporarily admitted for processing, repair, etc. or for the manufacture of goods for export under permit issued by Ministry of Commerce, as specified in rebate item Rebate full duty 4071, 5200 Goods temporarily admitted for specific purposes. Rebate Item National Code Description Use with extended procedure code: Comments 522 Goods temporarily admitted for specific purposes for re-export after processing as specified in rebate item 480 Rebate full duty 5200 523 Vat rebated for Vat manufactures, ICD payable on sales inside SACU 4000, 4071, 4052 Rebate for companies registered with Vat under Third schedule. 530 Sch4,Pt3. Specific goods temporary imported for same state export Rebate full duty 5300 Rebate Item ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 19/23 Goods temporarily admitted subject to exportation in the same state. Rebate item National Code Description Use with extended procedure code: Comments 531 Goods temporarily admitted subject to exportation in the same state Rebate full duty 5300 Rebate Item Miscellaneous refunds of Customs Duty. Rebate Code 532 539 National Code Description Use with extended procedure code: Comments 550 Abandoned goods Rebate full duty 9040 551 Black tea Rebate full duty 4000, 4052, 4053, 4071 552 Goods incorporated in excisable goods in warehouse Rebate not exceeding the duty payable per quarter for excise duty purposes 7140 553 Goods falling with Section XI Rebate the difference between the duty paid and the duty payable from 13/12/1996 4000, 4052, 4053, 4071 554 Textile goods specified in rebate item Rebate the difference between the duty paid and the duty payable from 12/12/1996 4000, 4052, 4053, 4071 555 Woven fabrics specified in rebate item Rebate full duty less the greater of 45% with a max of 1000c/kg or 680 c/kg 4000, 4052, 4053, 4071 556 Automotive components covered by rebate code Rebate full duty 4000, 4052, 4053, 4071 557 Goods used in the manufacture of motor vehicles under rebate code Rebate full duty in Pt1 of 4000, 4052, 4053, 4071 558 Chassis fitted with engines under rebate code Rebate full duty in Pt 1 of Sch. 1 less 30% 4000, 4052, 4053, 4071 ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 20/23 559 Motor vehicles and components covered by rebate items , Rebate Not exceeding the duty in Part 1 of Schedule No. 1 subject to the Note to this item 4000, 4052, 4053, 4071 560 Plastics, etc. covered by rebate items Rebate The difference between the duty paid and the duty payable in terms of of 17 December 1999 4000, 4052, 4053, 4071 561 Plastics, etc. covered by rebate items Rebate-The difference between the duty paid and the duty payable in terms of of 24 December 1999 4000, 4052, 4053, 4071 562 Goods in Section XI covered by rebate item Rebate The difference between the duty paid and the duty payable from 13 December 1999 4000, 4052, 4053, 4071 Rebates of specific excise duties. Rebate Codes 601 609 National Code Description Use with extended procedure code: Comments 601 Excisable goods for use by the State, local authorities and similar institutions covered by rebate code Rebate full duty 4000, 4052, 4053, 4071 602 Excisable goods for use by heads of states, diplomatic and other foreign representatives covered by rebate code Rebate full duty 4000, 4052, 4053, 4071 603 Excisable goods exported from a customs and excise warehouse covered by rebate code Rebate full duty 1071 604 Excisable goods for use by producers covered by rebate code Rebate full duty 4000, 4052, 4053, 4071 605 Excisable goods for use in the manufacture of other goods for export of such manufactured goods covered by rebate code 1040 ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 21/23 Rebate full duty 606 Excisable goods for use in the manufacture of other goods in a manufacturing warehouse, etc. covered by rebate code Rebate full duty 4071 607 Spirits covered by rebate code for use in the manufacture of other goods in a manufacturing warehouse, etc. Rebate full duty less c/litre 4071 608 Petrol covered by rebate code for use in the manufacture of other goods in warehouse, etc. Rebate 1,209 c/litre spirits in the mixture 4071 609 Petrol covered by rebate code for use in the manufacture of other goods in warehouse, etc. Rebate 1,409 c/litre spirits in the mixture 4071 Excisable goods for use for industrial or commercial purposes. Rebate Code National Code Description Use with Extended Procedure code: Comments 610 Excisable goods for use for industrial or commercial purposes under Rebate Code Rebate full duty 4000, 4052, 4053, 4071 611 Excisable goods for use for industrial or commercial purposes under Rebate Code Rebate full duty less 2880 c/100 litres of absolute alcohol 4000, 4052, 4053, 4071 612 Excisable goods for use for industrial or commercial purposes covered by Rebate Code Rebate full duty less 770 c/100 litres of absolute alcohol 4000, 4052, 4053, 4071 613 Excisable goods for use for industrial or commercial purposes covered by Rebate Code Rebate full duty less 835 c/100 litres of absolute alcohol 4000, 4052, 4053, 4071 614 Excisable goods for use for industrial or 4000, 4052, 4053, ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 22/23 commercial purposes covered by Rebate Code Rebate not exceeding 121,463 c/100 litres of absolute alcohol 4071 615 Excisable goods in warehouse lost through manufacturing processes, abandoned or destroyed covered by Rebate Codes and , and Rebate full duty 9071 Rebates of Ad Valorem excise duties. Rebate Code 610 616 National Description Use with Extended Procedure code: Comments 650 Rebates of Ad Valorem excise duties covered by rebate codes 610 616 Rebate full duty 4000,4071 7140,9040 9071 610 -616 VAT Exemptions National Description Use with Extended Procedure code: Comments 700 VAT Exemption for Warehouse Manufacturers 4000, 4052, 4053, 4071 701 VAT Exemption - currency 4000, 4052, 4053, 4071 702 VAT Penalties and Interest 777 VAT Exemption - Medicines 4000, 4052, 4053, 4071 888 Rebate of unpaid cash declarations for unclaimed goods for various reasons 4000, 4071, 4052, 4053 333 VAT Rebate setswana beans. 4000,4071,4052,4053 999 Vat Exemption Agricultural Tractors 4000,4071,4052,4053 Rebates of Additional Customs duties. Rebate Code 901 National Code Description Use with Extended Procedure code: Comments 901 Rebates of Additional customs duties covered by rebate codes 901-904 Rebate full duty 4000, 4052, 4053, 4071 901- 904 ________________________________________ ________________________________ Customs Procedure Codes CPCs May 2002 ANNEX 1 page 23/23

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