Assessment and Payment

Goods imported into Botswana from outside the SACU market are liable to 12% VAT and tariff rates set out in the Customs and Excise Tariff Schedule. Goods imported from any SACU Member States (Lesotho, Namibia, South Africa or Swaziland) attracts only 12% VAT.

The amount payable on goods imported into Botswana is assessed as follows:

Customs Duty (goods from SACU) = 0

VAT (goods from SACU) = (transaction value + insurance + freight) x 12%

Customs Duty (goods from outside SACU) = transaction value x tariff rate

VAT (goods from outside SACU) = (transaction value + customs duty + insurance + freight) x 12%

“Transaction value” is: the price actually paid or payable for the goods when sold for export to Botswana

The assessed customs duty and VAT becomes payable at time of importation or within a month of importation for traders who have registered to operate deferred account facility with BURS.

Assessed customs duty and VAT is payable in Botswana Pula, in cash or bank guaranteed Cheque.