G/VAL/Q/BWA/1  
 
23 October 2023  
(23-7128) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE 22 OF AGREEMENT ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE 1994  
QUESTIONS FROM THE UNITED STATES TO BOTSWANA  
REGARDING DOCUMENT G/VAL/N/1/BWA/1  
BOTSWANA  
The following communication, dated 20 October 2023, is being circulated at the request of the 
delegation of the United States.  
 
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Question 1  
 
Could Botswana please identify the provisions implementing the Annex I - Interpretative Notes to 
the WTO Customs Valuation Agreement (CVA)?  
 
Question 2  
 
Has Botswana entirely implemented Article 15 of the CVA, which provides various definitions for 
terms used throughout the CVA (e.g., "customs value of imported goods", "produced ", and "identical 
goods")?  
 
Question 3  
 
Article 326(2)(d) of the Botswana Customs Act states that two persons shall be deemed to be 
related, in part, if "any person directly or indirectly owns, controls or holds five percent or more of 
the equity share capital of  both of them ". Article 15(4) of the CVA, meanwhile, states that two people 
shall be deemed related where "any person directly or indirectly owns, controls or holds 5 per cent 
or more of the outstanding voting stock or shares of both of them ". (Emphasis ad ded). Please explain 
whether or how "equity share capital" differs from outstanding "voting stock or shares".  
 
Question 4  
 
Article 331 of the Botswana Customs Act, which provides for computed value, states in part that the 
computed value shall include "an amount for general expenses equal to that usually reflected in 
sales of goods of the same clas s…". Article 6 of the CVA, however, requires the inclusion of "an 
amount for profit and general expenses equal to that usually reflected in sales of goods of the same 
class or kind." (Emphasis added). Does Botswanan law provide for the inclusion of profit in c omputed 
value?  
 
Question 5  
 
Article 334(2) of the Botswana Customs Act provides certain additions to the price actually paid or 
payable to the extent not already included in the price. This includes "transportation ", "loading, 
unloading and handling ", and "any other associated costs incidental to delivery of the goods at the 
port or place of export in the country or territory of exportation and placing the goods on board the 
means of transport at the port or place of export ". Please clarify whether "transpo rtation" references G/VAL/Q/BWA/1  
 
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  "the cost of transport of the imported goods to the place of importation" as specified in Article 8.2(a) 
of the CVA. In addition, please clarify whether "loading, unloading and handing" references "loading, 
unloading and handling charge s associated with the transport of the imported goods to the port or 
place of importation" as specified in Article 8.2(b) of the CVA. And finally, please specify all 
"incidental costs" that might be included.  
 
Question 6  
 
Article 338 of the Botswana Custom s Act provides that when the value of the price payable for 
imported goods is expressed in a non -Botswanan currency, it should be converted to Pula. Please 
specify the applicable exchange rate to be used (e.g., one "duly published by the competent 
authorit ies of the country of importation" as discussed in Article 9 of the CVA). In addition, please 
specify whether importers must use the rate in effect at the time of exportation or importation, as 
permitted under Article 9.2 of the CVA.  
 
Question 7  
 
Article 3 80 of the Botswanan Customs Act provides "[a]ny person aggrieved by a decision of Revenue 
Service may lodge an appeal with the Commissioner General ". Please confirm that, as outlined in 
Article 11 of the CVA, this right to appeal is without penalty for the  importer.  
 
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