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 State (Lesotho, Namibia, South Africa, or Swaziland) attract 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 become payable at the time of importation or within a month of importation for traders who have registered to operate a deferred account facility with BURS.
Assessed customs duty and VAT are payable in Botswana Pula, in cash or bank guaranteed Cheque.
Duty-Free Allowance
The following articles and consumables (excluding any goods the importation of which is prohibited), declared at the place where the traveler enters Botswana and not imported on behalf of other persons or by way of trade, may be imported free of duty and where applicable VAT:
| Wines | 2 liters |
| Spirituous and other alcoholic beverages | 1 liter |
| Cigarettes | 200 |
| Cigars | 20 |
| Cigarette or pipe tobacco | 250 grams |
| Perfume | 50 milliliters |
| Toilet water | 250 milliliters |
| Other new or used goods of a total Value not exceeding (from outside SACU) | R3000.00 |
| Other new or used goods of a total Value not exceeding (from SACU) | R500.00 |
Additional goods imported from outside SACU, new or used of a total value not exceeding R12 000.00 per person, excluding the consumable items detailed above, are admissible at a flat rate of 20% if the owner so elects.
Travelers/tourists should note that:
i. Customs duties and/or VAT will be payable at the applicable rates where travelers import goods exceeding the above allowances. Travelers importing goods for business or commercial purposes will not qualify for the above allowances
ii. The concession for new and used goods specified above does not apply to such goods imported by residents of Botswana returning after an absence of fewer than 48 hours.
iii. With the exception of those relating to tobacco and alcoholic products, the concessions may be claimed by children under the age of 18 years, whether or not their parents or guardians accompany them, provided the goods are for use by the children themselves.
How much is the import duty in Botswana?
12%
VAT is imposed on taxable supplies and the importation of goods and certain services into Botswana. The standard VAT rate of 12% applies to all supplies that do not qualify for an exemption or are not zero-rated for six months from 3 August 2022.
How much do you pay for customs in Botswana?
The import tax charged on a shipment will be 12% of the full value of your items. For example, if the declared value of your items is 100 USD, in order for the recipient to receive a package, an additional amount of 12.00 USD in taxes will be required to be paid to the destination country’s government.
Who pays transfer duty in Botswana?
Transfer duty is levied at 5% for citizens and 30% for non-citizens of the value of immovable freehold and leasehold property. The first BWP 1 million of such value is exempt from transfer duty in case of transfer to a Botswana citizen.