Botswana Customs Management Regulations

This article details Botswana's customs management regulations. Customs tariffs include various types like ordinary, specific, ad valorem, etc. Anti -dumping duties apply to certain goods. There are two tariff rates: general for non -Southern African Community countries and preferential for member countries. Tariffs are calculated on FOB price. Imported goods from outside the union are subject to tariffs and 14% VAT, while from within only 14% VAT. Rates are frequently adjusted.

Customs tariffs are divided into tariffs and import taxes collected by customs on behalf of the customs. Tariffs mainly include ordinary tariffs, specific tariffs, ad valorem tariffs,surcharges, anti-dumping duties and temporary taxes. Ordinary tariffs have the widest scope of application, while specific tariffs and ad valorem tariffs have a smaller scope of application.

Anti-dumping duties and anti-dumping temporary deposits, and emergency import restrictions are imposed on specific goods that are determined to have dumping behavior, and the scope of application is limited to specific goods in individual countries. In addition, imported products are also subject to import value-added tax.

There are two types of customs tariffs: one is the general rate, which applies to all countries outside the Southern African Community. The other is the Southern African Community national rate (preferential rate), which applies to Southern African Community member countries.

Botswana tariffs are calculated based on the free on board price (FOB) of imported goods, and the calculation unit is "Unit of Account" (UA). Goods imported from countries outside the Southern African Customs Union are subject to the tariffs specified in the Customs and Excise Tariff Schedule and 14% VAT (tax rate is 14%); goods imported from Southern African Customs Union countries are only subject to VAT (tax rate is 14%).

Botswana's import tariff rates are frequently adjusted, so specific research should be done before exporting to Botswana.