C&E FAQ 2

BURS Headquarters is located on Old Lobatse Road, Plot 53976, Old Industrial Sites, adjacent to BOCCIM House.

Regional Offices are located at, Gaborone, Lobatse, Selebi-Phikwe, Francistown and Maun. Inland Offices at Palapye, Jwaneng, Orapa, Sowa. All border posts of entry.

To use manufacturers rebates, to export under any trade agreement, to operate a bonded warehouse. Further info to be provided by the Regional Office and IRD.

Parastata established through the BURS Act.l

Compliance and Enforcement Unit to assist with answer.

Lack of knowledge of Customs requirements, lack of appreciation of the necessity for imposing duties taxes, customs fraud and offences, falling rates of duties as a result of WTO commitments.

Trader Identification Number.

Registration should be done at the nearest Regional Office which is in Lobatse

Severe penalties are prescribed in the Customs & Excise Duty Act for failure to pay duties and other offences.

• Certificate of Registration from Registrar of business names.
• Manufacturing license from the Department of Industrial Affairs.
• Certificate of incorporation
• Sketch plan of manufacturing premises showing machinery layout
• Company must be registered and domiciled in Botswana
• Names of company directors must be listed.
• Proof of premises ownership/lease agreement.
• Shareholder’s certificate
• Trading license where applicable.

• Certificate of Registration from Registrar of business names.
• Certificate of incorporation
• Sketch plan of premises showing where the bonded area will be.
• Company must be registered and domiciled in Botswana
• Names of company directors must be listed
• Proof of premises ownership/lease agreement.

• Certificate of Registration from Registrar of business names.
• Certificate of incorporation.
• Company must be registered and domiciled in Botswana
• Names of company directors must be listed
• Proof of premises ownership/lease agreement should be attached.
• The Company’s core business must be clearing and forwarding.
• All clearing agents must register for (D.T.I.) Direct Trader Input.
• Shareholder’s certificate.

• If a person has contravened the Customs and Excise Duty Act and other laws of the Botswana.
• One can voluntarily ask for de-registration if the business is not doing well, or does not need the facility anymore.

No.

No.

The importer must have a temporary bond/deposit to cover the customs duties or VAT payable on importation.

The State President and his family
• Diplomatic Missions and their qualifying employees
• International Organizations and their qualifying employees
• Government Ministries/Departments
• Private Individuals changing permanent residence to Botswana.
• Certain companies registered under specific Rebate Items e.g. Item 470:03 and Schedule 3 of the Customs and Excise Duty Act.

• For returning residents or expatriates changing residence to Botswana on a new contract or on renewal of contract, exemption on their goods/personal and household effects would be granted if they had stayed outside Botswana for a period of at least 6 months or 6 months after the end of their previous contract.
• Only one vehicle per family will be exempted from payment of customs duties and/or VAT. The vehicle should have been owned and used by the owner for at least 12 months prior to relocating to Botswana. Otherwise, customs duties and/VAT becomes payable on a prorata basis.

• When customs duty was over charged due to use of a wrong tariff code or wrong duty rate at the time of clearance.
• When one had lodged a temporary deposit and later complied with the requirements within the stipulated period, hence a refund.
• Goods which have already gone to use in Botswana will not qualify for a refund except where it has been established that the goods do not conform to the conditions of the contract or there has been limited use as determined by the Commissioner in cases where such use did not change the condition of the goods or no defects can be detected.
• The refund application must be submitted within 6 months from the date of export bill of entry but not later than 2 years from the date of entry for home consumption or such further period as the Commissioner may in exceptional circumstances decide.
• A refund of duty shall be paid only to the importer or person who paid the duty on entry for home consumption of the goods in question.

The refund application shall be submitted on the prescribed form, being form CE 66, duly completed, with the following attachments:
• B/E SAD 500 relating to importation and an official receipt of payment.
• Copies of original invoice from supplier
• Copies of original order/specification
• Export documents (where applicable)

Any nearest BURS (Customs and Excise) office.

30 days

Yes

One should lodge his/her appeal in writing with the officer in charge of the station/office where he/she was rendered the service. The appeal will be forwarded to the Appeals office through the Regional Manager.