A.557 Supplement A — Botswana Government Extraordinary Gazette dated 27th August, 2018
CUSTOMS ACT, 2018
ARRANGEMENT OF SECTIONS
SECTION
PART I — Preliminary
 1. Short title 
 2. Interpretation 
 3. Territorial application
 4. Application of this Act in relation to SACU member states
PART II — Powers and Duties of Commissioner General 
 5. Powers and duties of Commissioner General 
  6. Identification  of customs officers
 7. Ethics
 8. Customs controls
 9. Types of customs controls
 10. Use of risk management
 11. Audit-based customs controls
 12. Right to inspect goods, means of transport, etc.
 13. Right to stop and interview 
 14. Right to stop and search means of transport
 15. Right of access to areas, premises and facilities
 16. Request for information
 17. Search of persons
 18. Internal bodily search
 19. Reporting of personal searches
 20. Right to detain or seize goods, etc. 
 21. Duty to comply with demands of customs officer
 22. No right to compensation 
 23. Disclosure  of confidential  information
 24. Cooperation between Government agencies
 25. Authority to participate in controlled deliveries
PART III — General Provisions
   A: Right of representation
 26. Representation before Revenue Service
   B: Information of general nature
 27. Information to be made readily available
   C: Decisions relative to application of customs legislation
 28. Revocation  or modification  of decision
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     D: Advance binding rulings
 29. Advance binding ruling
 30. Binding effect of ruling
 31. Exception to issuance of advance binding ruling
 32. Validity period 
   E: Record keeping
 33. Record keeping
 34. Request for information, accounts, records, etc.
   F: Prohibitions and restrictions
 35. Prohibited goods
 36. Additional cases of prohibited or restricted goods
 37. Actions by customs officer
   G: Marking of goods
 38. Marking to indicate origin
 39. Other marking requirements
   H: Prohibitions relative to protection of intellectual property rights
 40. Application for suspension of release of goods
 41. Suspension of release of suspected goods by Revenue Service
 42. Provision of guarantee for suspension
 43. Revenue Service right to act
 44. Duration of suspension
 45. Right to inspect
 46. Provision of information
 47. Disposal of infringing goods
 48. Liability
 49. De minimis imports
      I:  External  trade, foreign exchange and external financial rela tionships
 50. Application of external trade 
   J: Transitional application
 51. Burden of proof in relation to information provided 
 52. Exceptions
PART IV — Places of entry and exit  
    A: Scope of customs activity
 53. Designation of places of entry and exit
 54. Places of entry or exit in terms of international agreements 
   B: Customs controlled areas
 55. Customs controlled areas
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   C:  Organisation  and operation of customs offices and customs patrols
 56. Operation  of customs offices
 57. Customs office signs
 58. Customs patrol teams
PART V — Arrival and departure of means of transport, goods, etc.
   A: Advance information
 59. Advance notice and manifest
 60. Containerised cargo destined to Botswana to be discharged at port  
      outside Botswana 
   B: Transport by Land
 61. Designated places of entry
 62. Report of arrival by land or inland waterway
 63. Report of arrival by rail
 64. Arrival on foot or otherwise
 65. Arrival of goods by cross-border pipeline, transmission line, conveyor    
     belt or cable car
   C: Transport by air
 66. Arrival by air
   D: General provisions prior to arrival and upon arrival
 67. Obligations on arrival
 68. Obligations on arrival outside hours of operation
 69. Manifest
 70. Force majeure
   E: Unloading and removal of imported goods
 71. Permission to unload goods
 72. Unloading operations
 73. Outturn reports
 74. Goods remaining on board
   F: Temporary storage of goods
 75. Temporary storage
 76. Admission of goods to temporary stores
 77. Duration of temporary storage
 78. Authorised operations in temporary storage
 79. Goods deteriorated, spoiled or damaged in temporary storage
 80. Responsibilities of temporary store operator
   G: Departure
 81. Exit formalities
 82. Departure at designated place of exit
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 83. Advance notice of scheduled departure from Botswana
 84. Report of departure of vehicle or vessel
 85. Report of departure by rail
 86. Goods exported by cross-border pipeline, transmission line, etc.
   H: Transport by air
 87. Aircraft departing Botswana
 88. Advance notice of departure by air
 89. Permission to depart
 90. Loading goods for departure
 91. Departure by air
 92. Notification  of goods not loaded
 93. Permission to re-land goods
 94. Departure reports
   I: General Provisions
 95. Incomplete information
PART VI — Customs clearance operations
   A: Customs declaration
 96. Obligation to declare goods
   B: Persons authorised to lodge customs declaration
 97. Lodgment of customs declaration
 98. Customs clearing agent
 99. Liability and rights of declarant
    C: Form and content of customs declaration
 100. Method of lodgement
 101. Form and content of customs declaration
 102. Documents supporting customs declaration
 103. Provisional or incomplete declaration 
 104. Supplementary declaration
   D: Lodgment, acceptance and registration of customs declaration
 105. Processing fee
 106. Time of lodgment of customs declaration
 107. Lodgement prior to arrival of goods
 108. Acceptance and registration of customs declaration
 109. Date of registration 
 110. Amendment of customs declaration
 111. Withdrawal of customs declaration
      E: Verification  and examination  of customs declaration
 112. Verification  of customs declaration
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 113. Examination of goods 
 114. Sampling of goods by Revenue Service
 115. Partial examination 
 116. Presence of declarant 
 117. Time of examination
 118. Priority examination 
 119. Coordinated examination
 120. Identification  measures
 121. Assessment of Comingled goods
 122. Application  of results of verification  of declaration  
 123. Application of tariff and rate of exchange
 124. Notification  of amount of duties and taxes 
   F: Release of goods
 125. General principles governing release of goods
 126. Conditional release before clearance
 127. When goods are deemed cleared
 128. Release notification
 129. Delivery of released goods
 130. Removal of goods after release or clearance
   G: Clearance for export
 131. Clearance for export
 132. Abandonment of goods
PART VII — Customs procedures
   A: General provisions
 133. General provisions
 134. Requirement for customs declaration
 135. Use of an alternative to customs declaration
 136. Home use procedure
 137. Clearance at zero rate or reduced duties and taxes
 138. Loss of home use status
   B: Home use of goods
 139. Goods that qualify for re-importation 
 140. Identification  of goods re-imported  in the same state
 141. Customs declaration for goods re-imported in the same state
 142. Time limit for re-importation 
 143. Goods exported with notification  of intended return
   C: Outright export
 144. Customs declaration for outright export 
 145. Clearance of goods exported through cross-border transmission   
  lines, etc. 
 146. Failure to export goods cleared for outright export
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   D: Customs warehouses
 147. Classes of customs warehouses 
 148. Licensing of customs warehouse
 149. Admissibility of goods to customs warehouse
 150. Time limit for storage
 151. Responsibilities of customs warehouse operator and declarant
 152. Keeping of records
 153. Submission of report
 154. Establishment of public customs warehouse
 155. Storage of goods in public customs warehouse
 156. Liability for goods in customs warehouse
 157. Authorised operations
 158. Transfer of ownership of goods
 159. Hazardous goods
 160. Removal of goods
 161. Applicable rate of duties and taxes 
 162. Deteriorated or damaged goods
 163. Expiration of time limit
 164. Closure of customs warehouse
 165. Customs warehouse charges
    E: Customs transit
 166. Customs transit procedure
 167. Transport of goods under customs transit procedure
 168. Responsibility under customs transit procedure
 169. Time limit for customs transit
 170. Customs transit movements
 171. Customs seals
 172. Seals affixed by foreign customs administration
 173. Changes en route
 174. Prohibited actions en route
 175. Presentation of goods and transit documents upon request
 176. Termination of customs transit
 177. Loss of goods under customs transit
 178. Goods deteriorated or damaged while under customs transit
   F: Transhipment
 179. Goods that may be admitted to customs transshipment procedure
 180. Customs declaration for transshipment
 181. Identification  of transshipped  goods
 182. Time limit for transshipment
 183. Authorised operations
   G: Temporary admission
 184. Requirement  for identification  of goods
 185. Clearance of goods for temporary admission
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 186. Guarantee for goods under temporary admission
 187. Operations allowed for temporary procedure
 188. Duration of temporary admission
 189. Temporary admission with conditional relief 
 190. Transfer of benefit of temporary  admission
 191. Goods damaged under temporary admission
 192. Termination of temporary admission 
 193. Expiration of time limit 
 194. Proof of re-export of goods 
 195. Temporary admission of means of transport for commercial use 
 196. Documentation for means of transport for commercial use
   H: Common provisions for inward processing of goods for home use
 197. Approval of procedure by Revenue Service
 198. Approval of premises for inward processing, etc.
 199. Movement of imported goods under inward processing, etc.
 200. Transfer of processing operations under inward processing, etc.
 201. Transfer of ownership of goods under inward processing, etc.
 202. Record keeping
   I: Inward processing procedure
 203. Inward processing operations
 204. Placement of goods under inward processing procedure
 205. Rate of yield
 206. Equivalent goods and compensating products
 207. Identification  measures
 208. Origin of goods obtained under inward processing procedure
 209. Occurrence of customs debt
 210. Termination of inward processing procedure
    J: Processing of goods for home use
 211. Conditions for approval to process goods for home use procedure
 212. Placement of goods under processing for home use proc edure  
 213. Occurrence of customs debt
 214. Termination of processing of goods for home use procedure
   K: Drawback
 215. Scope of drawback
 216. Customs declaration when goods intended for drawback are imp orted
 217. Time limit for drawback
 218. Claims for drawback
 219. Payment of drawback
 220. Recovery of amount not paid
   L: Outward processing procedure
 221. Outward processing operations
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 222. Rate of yield
 223. Identification  measures
 224.  Exemption from import duties and taxes under outward
  processing procedure
 225. Determination of exemption from import duties and taxes under  
  outward processing procedure
 226. Repairs abroad on temporarily exported goods
 227. Outward processing using replacement system
 228. Conditions for replacement products
 229. Prior importation of replacement products
 230. Termination of outward processing procedure
PART VIII — Special procedures
   A: Travellers
 231. Place of customs formalities
 232. Declaration
 233. Facilitation of travellers
 234. Returning residents 
 235. Non-residents 
 236. Exemptions  and flat rate assessment
 237. Searching of traveller
   B: Duty free shops
 238. Duty free shop procedure
 239. Application for duty free shop license
 240. Operation of duty free shop
 241. Responsibility of duty free shop operator
 242. Placement of goods under duty free shop procedure
 243. Goods admitted to duty free shop
 244. Buying from duty free shop
 245. Off-site outlet
 246. Duration for keeping duty free goods
      C:  Postal  traffic
 247. Presentation of postal items before Revenue Service
 248. Declaration of postal items
 249. Access to postal facilities
 250. Undelivered postal items
   D: Stores
 251. Status of goods under stores procedure
 252. Stores on board arriving aircraft and train
 253. Stores placed on board departing aircraft and train
 254. Supply of stores exempted from duties and taxes
 255. Prohibited or restricted goods as stores on board aircraft or train
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 256. Disposal of stores
 257. Stores arrival and departure reports
   E: Relief consignments
 258. Relief consignment for Revenue Service
PART IX — Relief from duties and taxes
 259. Relief from duties and taxes
 260. Goods under another customs procedure
                                       PART X — State Warehouse
 261. Licensing of State warehouse
 262. Goods in State warehouse
 263. Removal of goods to other premises
 264. Failure to remove goods 
 265. Redirection of goods
 266. Accounting
 267. Reporting 
 268. Risks in connection with goods
 269. Time limit for storage
   PART XI — Disposal of goods by Revenue Service
 270. Disposal of goods by Revenue Service
 271. Publication of lists of goods 
 272. Urgent disposal
 273. Proceeds of sale
 274. Disposal of goods otherwise than by sale
        PART XII — Authorised economic operator
 275. Types of authorisations
 276. Application to be authorised economic operator
 277. Responsibility of authorised economic operator
 278. Reciprocity outside Common Customs Area
 279. Suspension or revocation of authorised economic operator 
PART XIII — Third parties
   A: Agents
 280. Issuance of licence 
 281. Grounds for refusal to register or licence
 282. Appointment of agent
 283. Liability of principal for acts of agent
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 284. Liability of principal for obligations imposed on agent
 285. Agent to produce proof of authority
    B: Registration and licensing
 286. Application to be registered or licensed
 287. Provision of guarantee
 288. Transfer of certificate  or licence
 289. Suspension or revocation of licence
 290. Liability of agent 
   C: Customs clearing agent 
 291. Customs clearing agent 
 292. Obligation of customs clearing agent
 293. Issuance of licence to company or partnership
 294. Revocation 
      D:  Specified  customs controlled  areas 
 295. Application  for licence of specified customs controlled  area
 296. Issuance of licence
 297. Obligation of licensee
 298. Keeping of records
 299. Relocation of premises
 300. Surrender of license
 301. Effect of revocation or suspension of licence
   E: Bonded carriers
 302. Application for bonded carrier licence
 303. Issuance of licence
PART XIV — Duties, taxes and other measures
   A: Customs tariff
 304. Goods entering Botswana  
 305. Amendment of Customs Tariff Schedules 
 306. Application of tariff rate
 307. Provisional anti-dumping or countervailing duty
   B: Origin of goods
 308. Origins of goods
   C: Non-preferential origin of goods
 309. Non-Preferential Rules of Origin 
 310. Goods wholly obtained or produced in country 
 311. Substantial transformation
 312. Accessories, spare parts, etc.
 313. Unassembled or disassembled articles contained in more than one
     consignment
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 314. Packaging
 315. Energy, plant, machinery, etc.
   D: Proof of Origin
 316. Proof of origin 
 317. Proof of origin for goods of Botswana origin
 318. Proof of origin for imported goods
 319. Language 
   E: Control of proof of origin
 320. Requests for assistance regarding proof of origin
 321. Assistance received from another customs administration
 322.  Release of goods pending verification  of proof of origin
   F: Preferential tariff treatment
 323. Application of preferential tariff 
 324. Application of non-reciprocal Gene ralised System of Preferences
 325. Conditions  for benefiting  from non-reciprocal  Generalised  Syste m
  of Preferences
   G: Value of goods
 326. Transaction value
 327. Transaction value of identical goods
 328. Transactional value of similar goods
 329. Sequence of application of valuation methods
 330. Deductive method
 331. Computed value
 332.  Fall-back method
 333. Value of re-imported goods 
 334.  Adjustment of price paid or payable
 335. Value of re-imported goods under re-importation 
 336. Value of imported used goods
 337. Customs value of goods for export
 338. Conversion of price expressed in foreign currency
 339. Determination  of customs value, tariff classification,  etc. 
 340. Release of goods prior to determination of customs value, etc.
 341. Re-determination of previous customs value, etc.
 342.  Correction of error in customs value, etc.
 343. Time limit on customs value, etc.
 344. Request for information for customs value, etc.
 345. Customs value, tariff classification  or origin determination  or
  re-determination
PART XV — Guarantee
 346. Guarantee  
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 347.  Eligibility for guarantee
 348. Compulsory guarantee
 349.  Optional guarantee
 350. Form of guarantee
 351. Release of guarantee
PART XVI — Liability for customs debt
 352. Liability for customs debt upon importation
 353. Liability for customs debt upon unlawful entry, removal and
  non-compliance
 354.  Liability for customs debt upon recovery from guarantee
PART XVII — General provisions relating to customs debt
   A: Assessment of duties and taxes   
 355. Assessment of duties  
 356. Self-assessment of duties by declarant 
 357. Re-assessment of duties by Revenue Service
 358. Time limit for re-assessment of duties and taxes
   B: Procedure for payment of duties and taxes
 359.  Payment of duties and taxes
 360. Method of payment
 361. Payment prior to due date
 362. Underpayment of duties and taxes
 363. Late payment of duties and taxes
 364. Recovery of unpaid duties and taxes 
   C: Collection on behalf of third parties
 365. Revenue Service to collect on behalf of agencies 
   D: Lien and other mechanisms to secure payment of customs debt
 366. Establishing lien to secure customs debt
 367. Attachment of goods 
 368. Attachment of goods where debtor has no ownership 
 369. Attachment of goods where debtor is co-owner
 370. Effect of  lien 
 371. Termination of lien
   E: Extinguishment of customs debt
 372. Extinguishment of customs debt
 373. Non-extinguishment of customs debt  
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  PART XVIII — Refund or remission of duties and taxes
 374. Refund or remission of duties and taxes 
PART XIX — Seizure, detention or forfeiture of goods 
 375. Power to detain or seize goods
 376. Notice of detention, seizure or forfeiture
 377. Termination of seizure
  PART XX — Voluntary disclosure 
 378. V oluntary disclosure of errors or omission
 379. Withdrawal of voluntary disclosure 
 PART XXI — Appeals 
 380. Appeals
  PART XXII — Miscellaneous Provisions
 381. Prescription period for bringing action by Revenue Service
 382. Prescription period for bringing action against Commissioner  
   General or customs officer
 383. Publication of offenders
 384. Regulations
 385. Offences and penalties
 An Act to provide for imposition of customs duty, the prohibition 
and control of the importation, export or manufacture of certain 
goods; and for its matters incidental thereto. Date of Assent: 21/08/18
Date of Commencement: ON PUBLICATION
ENACTED by the Parliament of Botswana.
Part I — Preliminary
 1. This Act may be cited as the Customs Act,  2018.
 2. In this Act, unless the context otherwise provides —
“advance binding ruling” means a written decision provided by 
Commissioner General to an applicant prior to importation of goods covered by the applicant that sets forth the treatment that shall be provided to the goods at the time of importation, based 
upon the facts  presented by the applicant;Short title
Interpretation
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“ATA or CPD carnet” means an internationally accepted document that 
may in terms of the Convention on Temporary Admission be —
   (a) used in Botswana as a customs declaration for clearance of
    goods, excluding means of transport, identified in the
    document for the temporary admission procedure; 
   (b) covered by a guarantee for duties and taxes that may be
    payable on  goods; 
“Botswana” means the Republic of Botswana, including its territorial 
waters and air space;
“clearance” means the accomplishment of the customs formalities 
necessary to allow goods to be placed under a customs procedure;
“Common Customs Area” has the same meaning assigned to it under 
the Botswana Trade Commission Act;
“duties and taxes” means customs duties and other duties and taxes or 
various charges collected on or in connection with the importation 
of goods, with the exception of the fees and charges which are limited to the approximate cost of the service rendered or those which are collected by Revenue Service on behalf of another entity;
“goods” means —
   (a) merchandise, articles, products, supplies, commodities,
    substances, documents;
   (b) paper money and coin of a country that is designated as legal
    tend er and customarily used and accepted as a medium of
    exchange in the country of issuance;
   (c) a bearer negotiable instrument intended to enable the
    pers on to whom it is issued to obtain paper money or coin
    or a  right to credit or balance at a bank or with another
    person; or 
   (d) any other thing capable of being transported;
“goods in free circulation” means goods which can be disposed of 
without customs restrictions;
“office of departure”  means a customs office at which a customs transit 
operation commences;
“office of destination”  means a customs office at which a customs 
transit operation is terminated;
“outright export” means a customs procedure applicable to goods in 
free circulation that leave Botswana and that are intended to 
remain definitively  outside Botswana;
“postal service” has the same meaning assigned to it under the Botswana 
Postal Services Act;Cap. 42:14
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“Revenue Service” has the same meaning assigned to it under the 
Botswana  Unified  Revenue Service Act; 
“SACU” means the Southern African Customs Union;
“stores” means goods taken on board an aircraft or cross-border train, 
whether in Botswana or elsewhere, exclusively for the purpose of meeting the reasonable needs for the next journey of the aircraft or train, including stopovers, and includes goods intended to be used —
   (a) as provision for passengers and crew on board an aircraft or  
    train during the journey;
   (b) for the operation of the aircraft or train during the journey;
   (c) for the maintenance of the aircraft or train during the
    journey; or
   (d) as items for sale on board an aircraft or train to passengers
    and crew; 
“transport-unit” means —
   (a) a container having an internal volume of one-cubic metre
    or more, including demountable bodies;  
   (b) road vehicles, including trailers and semi-trailers;
   (c) railway coaches or wagons;
   (d) lighters, barges and other vessels; and
   (e) an aircraft; and
“WTO” means the World Trade Organisation.
 3. This Act shall apply to goods imported into, transiting through or 
exported from Botswana. 
 4. (1) This Act shall apply to all goods imported into Botswana 
from a SACU member state and to all goods destined for export from Botswana to a SACU member state, subject to any rules as may be prescribed.
 (2)  Unless otherwise provided in the SACU Agreement, no import 
duty shall be payable on goods in free circulation in a SACU member state if the goods imported into Botswana are —
 (a) cleared for use in Botswana or for a customs procedure; or
 (b) for tax purposes, regarded as cleared for use in Botswana.
PART II — Powers and Duties of Commissioner General 
 5. The Commissioner General shall —
 (a) administer and enforce this Act; 
 (b) establish and maintain administrative,  financial,  technolog ical,
  electronic and  communicative systems and  procedures necessary
  for the implementation and enforcement of  this Act;
 (c) coordinate and consult with other Government agencies to
   establish the most effective methods of working together and
  sharing information in order to simplify and facilitate the
  requirements of national legislation;Territorial 
application
Application of 
this Act in relation to SACU member states
Powers and 
duties of Commissioner GeneralCap. 72:01
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 (d) conclude Memoranda of Understanding with other Government
  agencies, trade entities or other institutions to enhance the
  enforcement of customs and other relevant legislation; 
 (e) co-operate with other customs administrations and seek to
  conclude mutual administrative assistance agreements to enhance
  customs controls and simplify customs requirements; and
 (f) determine the conditions and category of customs officers 
  who shall have the power to carry out an arrest for the purpose of
  implementation and enforcement of this Act.
 6. The Commissioner General shall —
 (a) provide customs officers with identity cards, which they are
  required to exhibit in the exercise of their duties under this Act
  and upon request;
 (b) determine  the official uniform of customs officers; and 
 (c) designate  those customs officers who shall wear the uniform.
 7.  (1) The Revenue Service shall have a code of conduct for customs 
officers and employees.
  (2) A customs officer or employee  of the Revenue  Service shall 
while employed by the Revenue Service not serve as —
 (a) a director or employee of a company registered or licensed in
  terms of this Act;   or
 (b) a consultant to a company registered or licensed in terms of this  
  Act.
  (3) A customs officer or employee  of the Revenue  Service shall 
have no direct or indirect proprietary  or  financial interest in a company 
registered or licensed  in terms of this Act.
  (4) A customs officer or employee of the Revenue Service shall not —
 (a) own or operate, in whole or in part, any place used as a customs  
  warehouse or customs controlled area; or 
 (b) enter into any contract or agreement for the lease or use of any
  place with a view to its subsequent use as a customs warehouse
  or customs controlled area.
 8. A customs officer may carry out all the customs controls it deems 
necessary on goods, including means of transport, and on persons that 
enter  or leave Botswana, regardless of whether the goods or means of transport is liable to duties and taxes.
 9. Customs controls referred to in this Act include —
 (a) conducting audit based controls; 
 (b) examination of goods;
 (c) verifying information, declarations, reports, applications, 
  documents or communications;
 (d) searching means of transport;
 (e) inspecting baggage and other goods carried by a person; 
 (f) search of a person; 
 (g) carrying out official investigations;  or 
 (h) any other similar activities for the purpose of enforcing this Act.Identification  
of customs 
officers
Ethics
Customs 
controls
Types of customs controls
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 10. Customs controls, other than random checks, shall be based 
on risk management techniques, which include risk analysis and risk 
criteria.
 11. (1) A customs officer may inspect any data and  documents  
relating to the operations of the import,  export, movement or storage of goods —
 (a) after releasing the goods in order to ascertain the accuracy of the
  particulars contained in the customs declaration; or
 (b) prior to commercial operations involving such goods.
  (2)   A customs officer may examine goods and take samples where 
it is possible for them to do so.
 (3) Customs controls may be carried out at the premises of  —
 (a) the holder of the goods or his or her representative;
 (b) any other person directly or indirectly involved in operations at
  the premises in a   business capacity; or 
 (c) any other person in possession of the goods, data or documents
  for business purposes.
 12. A customs officer may carry out an inspection  of goods, means of 
transport and persons for the purposes of application and enforcement of this Act with respect to the goods.
 13. (1) Notwithstanding the generality of section 12, a customs 
officer may at any time, stop or interview  a person and request the 
person to produce goods, information, accounts, documents or records in his or her possession with respect to the goods.
  (2) A customs officer may take any action, including  the use of force, 
as may be deemed necessary, to stop a person who refuses to stop.
  (3) A customs officer may require a person to appear before him or 
her at a time and place  determined  by the officer and may question the 
person, either alone or in the presence of another person, as the officer 
may deem fit, with respect to any matter dealt with in this Act.
 (4) For the purpose of the prevention, investigation and repression 
of offences under this Act, a customs officer may verify the identity 
of persons entering or leaving Botswana or who are within a Customs controlled area.
 14. (1) A customs officer may stop and board any means of transport 
in Botswana to search the means of transport or any person found thereon and remain on  the means of transport in pursuance of his or her duties under this Act.
 (2) If a means of transport, or a place, hatch, safe, chest, box, package 
or container thereon is locked and is not opened upon demand, a customs 
officer may open the means of transport,  place, hatch, safe, chest, box, 
package or container by any means necessary in the circumstances.
  (3) A customs officer shall have the power to —
 (a) mark goods before offloading  the goods;
 (b) lock up, seal, mark or otherwise secure goods on board a means
  of transport, including any apparatus; andUse of risk 
management
Audit-based 
customs controls
Right to inspect 
goods, means of transport, etc.
Right to stop 
and interview
Right to stop 
and search means of transport
G/VAL/N/1/BWA/1 
 
- 19 -A.574
 (c) demand from the person in charge of the means of transport the  
  production of information, accounts, documents or records with  
  respect to the goods.
 (4) A person in charge of a means of transport shall not —
 (a) wilfully open, break, obliterate or alter a lock, seal or mark placed
   upon goods on board by a customs officer; or 
 (b) remove goods which have been locked, sealed, marked or
  otherwise secured, unless the person proves, to the satisfaction of
   a customs offic er that it was necessary  for him or her to have done
  the act in question.
  (5) A customs officer may erect a roadblock  in order to carry out 
customs controls, in compliance  with this Act.
  (6) A customs officer may use all appropriate  devices to immobilise  a 
means of transport when the persons in charge of the means of transport 
does not stop on the order of the customs officer. 
 15. (1) A customs officer may —
 (a) at any time and without previous notification, have unlimited
  access to any area, premises or facility;
 (b) search any area, premises or facility as he or she deems necessary;
 (c) require a person at an area, premises or facility to produce
  information, accounts, documents, records or goods which relate  
  to any matter dealt with under this Act;
 (d) examine any information, accounts, documents, records, or   
  goods in any area,   premises or facility; 
 (e) require from a person referred to under paragraph ( c) an
  explanation of an entry in the information, accounts, documents
  or records; and
 (f) in the presence of and after due noti fication to the person in any
  area, premises or facility, take samples of goods or make copies
  of the information, accounts, documents or records with respect
  to the goods.
 (2) A person or an employee of the person whose business occupies 
or uses an area, premises or facility shall furnish such assistance as may 
be required by the customs officer for entering the area, premises or 
facility and for the exercise of customs powers. 
  (3) A customs officer may lock up, seal, mark, fasten or otherwise  
secure an area, premises, or facility, and any goods or means of transport 
found  in an area, premises or facility, if he or she has reason to believe that a breach of this Act has been or is likely to be committed.
 16. (1) A customs officer may request to be furnished  with 
information, accounts, documents and records relating to goods that are the subject of customs formalities by —
 (a) a declarant of goods;
 (b) an importer or exporter of the goods;
 (c) a person who —Right of access 
to areas, premises and facilities
Request for 
information
G/VAL/N/1/BWA/1 
 
- 20 -A.575
   (i) is liable for duties and taxes that are payable on the goods, or
   (ii) has paid duties and taxes on goods; 
 (d) the owner of the goods that are imported or exported; or 
 (e) any other person involved in an activity regulated under this Act.
 (2) Any person who —
 (a) knowingly submits false or fraudulent information; or
 (b) forges any information, accounts or documents,
 for purposes of evading of duties or taxes, commits an offence and
 shall be liable to a fine not exceeding  P 1 000 000 or to imprisonment
 for a term  not exceeding  five years, or to both or to treble the value
 of the goods in respect of the offence, whichever is greater and the
 goods and the container in respect of  which the offence is committed  
 shall be liable to forfeiture.
 17. (1) A customs officer may search a person only in exceptional  
circumstances  where the customs officer has reasonable  grounds to 
suspect that the  person is concealing goods, information, documents 
or records in respect of which a breach of this Act is  being or is likely to be committed.
  (2) A customs officer may, subject to subsection  (1) and to the extent 
necessary in the circumstances, conduct —
 (a) a search of any goods a person may have in his or her possession;
 (b) a frisk search of the person; or
 (c) an external bodily search of the person, which may include the
  use of mechanical or electrical imaging or electronic equipment
  which can produce an indication that such person is conceali ng a
  prohibited substance or any goods in his or her body.
 (3)  A child may be searched in terms of subsection (2) —
 (a) in the presence of that child’s parent or guardian; or
 (b) if the child is travelling without a parent or guardian, person who  
  is responsible for such child during travel.
 (4) A personal search under this section shall be carried out by a 
customs officer of the same gender as the person being searched, except 
in the case of a concern for immediate  threat to the customs officer or 
public safety.
 (5) A person being subjected to an external bodily search may 
request the presence of another person  during the search.
  (6) A customs officer may take such action on a person who refuses 
to be searched, including the use of force to the extent necessary in the circumstances to search the person.
 18. (1) When a customs officer has, after conducting  an external 
bodily search, reasonable grounds to suspect that a person is internally concealing goods or if the person admits to internally  concealing such 
goods, the officer may detain the person and arrange for an internal 
bodily search to be conducted.
 (2) An internal bodily search under subsection (1) shall be performed 
at a place equipped for such bodily search and under the supervision of a registered medical practitioner.Search of 
persons
Internal bodily 
search  
G/VAL/N/1/BWA/1 
 
- 21 -A.576
 (3) Any removal of goods or contraband from a  person under this 
section shall be conducted —
 (a) by a registered medical practitioner at a place equipped for the
  carrying out of such medical procedures; and
 (b) with the written consent of the person to be subjected to such
  removal.
 19. The results of any search under this Act shall be recorded in an 
official report indicating  —
 (a) the actions carried out;
 (b) the persons present;
 (c) the results of the search; and
 (d) if applicable, the results of an examination provided by the
  registered medical practitioner.
 20. (1) A customs officer may detain any goods, means of transport,  
information, accounts, documents, records, at any place for the purpose 
of establishing compliance with this Act.
 (2) If any goods, means of transport, information, accounts, 
documents, records, or currency are liable to forfeiture, a customs 
officer may seize such goods, means of transport,  information,  accounts, 
documents, records or currency.
 21. (1) A person shall comply with any requirement of a customs 
officer in the exercise of his or her duties, unless the person can show 
good cause that is deemed valid by the customs officer.
  (2) A person shall not obstruct a customs officer in  the exercise of 
his or her duties.
  (3) Any person who hinders or obstructs a customs officer in the 
execution of his or her duties under this Act commits an offence and 
shall be liable to a fine not exceeding  P 200 000 or to imprisonment  for 
a  term not exceeding one year, or to both.
 22. A person shall not be entitled to compensation for any loss or 
damage arising out of a bona fide action of a customs officer under this 
Part.
 23. (1) A customs officer, an employee  of the Revenue Service, a 
person contracted by the  Revenue Service to work otherwise than as an employee, a person designated to carry out the provisions of this Act or a person, upon termination of employment, shall not disclose, exchange 
or allow  access to any information  relating to any person, firm  or 
business acquired in the performance of their duties, unless authorised or required to do so —
 (a) for the purposes of this Act; 
 (b) in connection with legal proceedings; 
 (c) by the consent, in writing, of the person that will be affected by
  the disclosure; or
 (d) by a law enforcement agency of Botswana or any other Government
  agency as provided for in a memorandum of understanding.Reporting of 
personal searches
Right to detain 
or seize goods, etc.
Duty to comply 
with demands of customs officer
No right to 
compensation
Disclosure of 
confidential  
information
G/VAL/N/1/BWA/1 
 
- 22 -A.577
 (2) Notwithstanding subsection (1), the Commissioner General 
may, in accordance with an  international convention or agreement in 
respect of customs cooperation to which Botswana is a party,  disclose 
or exchange,  or authorise a customs officer to disclose or exchange  
information relating to a person or business acquired by the customs 
officer in the performance  of his or her duties under this Act.
 (3) Any person, including a third party , to whom such information is 
disclosed or exchanged shall use the information only for the purpose for which it was disclosed or exchanged.
 24. (1) Where, in respect of the same goods, controls other than 
customs controls, are to be performed by  competent Government agencies other than the Revenue Service, the Revenue Service shall, in close  cooperation with those other agencies, endeavour to  have those controls, wherever possible, performed at  the same time and place as customs controls, with  the Revenue Service having the coordinating role in achieving this. 
 (2)  In the framework of customs controls, the  Revenue Service and 
other competent Government  agencies may, in order to facilitate the processing of goods moved between Botswana and other territories,  and to minimise risk and combat fraud, exchange with  other customs administrations and competent agencies  data received in the context of the movement or  storage of goods, and the results of any control.
 25. (1) For the purposes of —
 (a) ascertaining the commission of an offence under this Act with
  regard to the import, export, transit or possession of narcotic drugs
  and psychotropic substances, contraband and other prohibited
  items;
 (b) identifying the perpetrators, sponsors and accomplices of t he
  offences under paragraph ( a) as well as those who participated in  
  any way; and 
 (c) seizing goods subject to a customs offence, 
 a customs officer may, after determining  whether or not to inform
 an officer of the Botswana  Police  Service, monitor the delivery
 of the items under the conditions determined by the Commissioner General.
  (2) Subject to subsection  (1), a customs officer  shall not be held 
criminally liable if he or she  —
 (a) acquires, possesses, transports or delivers narcotic drugs and
  psychotropic substances, contraband or other prohibited items; or
 (b) makes available the means that enable a person who is in
  possession of these items to commit a customs offence, as well
  as means of transport, storage and communication.
 (3) Subsections (1) and (2) shall also apply to —
 (a) substances that are used for the illicit manufacture of narcotic
  drugs and psychotropic substances as well as equipment used for
  their manufacture; and
 (b) the production of other contraband and prohibited items.Cooperation 
between Government agencies
Authority to 
participate in controlled deliveries
G/VAL/N/1/BWA/1 
 
- 23 -A.578
  (4) A customs officer who carries out the actions referred to in 
subsections (1) and (2) shall not be criminally liable in relation to the 
funds that are the proceeds of the offences, provided that he or she  reports such funds to the Commissioner General.
PART III — General Provisions
A – Right to representation
 26. (1) A person may represent himself or herself before the Revenue 
Service or designate an agent to act on his or her behalf. 
 (2) A person and his or her agent shall have the same rights before 
the Revenue Service, and shall be treated equally in the accomplishment of customs formalities.
 (3) An agent shall —
 (a) be established in Botswana; and
 (b) meet the relevant requirements and obligations required under
  this Act.
B – Information of general nature
 27. The Revenue Service shall ensure that all information of general 
application pertaining to customs is readily available to any interested person on the Revenue Service website and by any other manner as may be determined by the Commissioner General.
C – Decisions relative to application of customs legislation
 28. (1) A decision favourable to a person concerned may be revoked 
by the Revenue Service if it was taken on the basis of incorrect or 
incomplete information and where —
 (a) the person knew or should reasonably have known that the
  information submitted was inaccurate or incomplete; and
 (b) the decision would not have been taken on the basis of accurate  
  and complete information.
 (2)  A decision favourable to a person concerned may be revoked by 
the Revenue Service where —
 (a) its recipient does not conform to an obligation, if any, impos ed
  upon him or her as a result of the decision; or
 (b) the Revenue Service discovers that the decision was made in
  error.
D – Advance binding rulings
 29. (1) The Revenue Service shall, upon an application
by an importer, exporter or any interested person, issue an advance binding ruling regarding -
 (a) the tariff classification  of goods;
 (b) the origin of goods in accordance with applicable rules of origin; 
 (c) a customs valuation; Representation 
before Revenue Service
Information to 
be made readily 
available  
Revocation or 
modification  of 
decision
Advance 
binding ruling
G/VAL/N/1/BWA/1 
 
- 24 -A.579
 (d) whether goods are subject to a duty exemption;
 (e) drawback, quotas or fees; or
 (f) any other matter as may be prescribed.
 (2) Notwithstanding subsection (1), an advance binding ruling shall 
not be issued where –
 (a) the request concerns a completed transaction; or 
 (b) the transaction is pending before courts.
 30. An advance binding ruling shall bind the Revenue Service 
with the recipient of the ruling for the respective determination of the 
particular goods or  matter stated in the ruling.
 31. An advance binding ruling shall not be issued by the Revenue 
Service where the request —
 (a) concerns a current or completed customs transaction; 
 (b) presents questions or transactions that are hypothetical in nature;
 (c) presents a question that is pending before a court; or
 (d) is the subject of an appeal.
 32. (1) An advance binding ruling shall be valid for a period of three 
years from the date of its issue. 
 (2) An advance binding ruling shall cease to be valid when —
 (a) in a case of a tariff ruling following  a modification  of the Tari ff
  Nomenclature —
   (i) it is no longer in conformity with this Act, 
   (ii) it becomes incompatible with the interpretation of the
    Tariff Nomenclature, or 
     (iii) it is revoked or modified;  or
 (b) in a case concerning origin following a decision by Commissioner
  General, or an agreement concluded —
   (i) it is not in conformity with the legal measures so established, 
   (ii) it becomes incompatible on an  international level with the
    Agreement on Rules of Origin of the WTO or with the
    expl anatory notes or opinions on origin adopted for the
    interpretation of that Agreement; or 
   (iii) it is revoked.
 (3) A recipient of an advance binding ruling that ceases to be valid 
may continue to benefit from the ruling for a period of three months after 
the date of  publication  or notification,  in the case where the recipient 
has concluded, on the basis of the advance binding ruling and before 
the adoption of the measures  in question, firm and definitive  contracts 
relative to the purchase or the sale of goods to which the ruling relates.
E – Record keeping  
 33. (1) A person carrying business in Botswana shall keep records, 
documents and accounts relating to the business in such form and manner as may be prescribed.
 (2) The information under subsection (1) shall be kept for a period 
of five years.Binding effect 
of ruling
Exception to 
issuance of advance binding ruling
Validity period
Record keeping
G/VAL/N/1/BWA/1 
 
- 25 -A.580
 (3) The Commissioner General may, subject to  such conditions as 
he or she may determine, allow a  person referred to in subsection (1) to 
retain, in lieu of  any information, accounts, documents and records —
 (a) an electronic version of the information, accounts, documents
  and records; or
 (b) an authenticated copy of the information, accounts, documents
  and records.
 34. (1) The Commissioner General shall, with respect to goods, 
request to be furnished with information, accounts, documents and records within a period as may be determined by the Commissioner General by —
 (a) a declarant of the goods;
 (b) an importer or exporter of the goods;
 (c) the owner of the goods; 
 (d) a person liable to pay duties and taxes; 
 (e) any other person as may be determined by the Revenue Service; or
 (f) the transporter of the goods.
 (2) The Commissioner General may, subject to any conditions he 
or she may specify, allow a person to produce, in lieu of information, accounts, documents and records required to be furnished in terms of subsection (1), an electronic version or an authenticated copy thereof, and the electronic version or copy shall have all the effects of the original information, accounts, documents and records concerned.
 (3) Any person who fails to comply with subsection (1) commits 
an offence and shall be liable to a fine not exceeding  P 1 000 000 or 
treble the value of the goods in respect of such offence, whichever is greater, and the goods and the container in respect of which the offence is committed shall be liable to forfeiture.
F – Prohibitions and restrictions
 35. (1) Goods shall be prohibited where their import or export is 
against —
 (a) public order;
 (b) public security;
 (c) public morality;
 (d) public health;
 (e) the protection of national treasures;
 (f) the protection of intellectual property;
 (g) the protection of consumers; 
 (h) combating  money laundering,  financing  of an act of terr orism;
  and
 (i) any other interest as may be prescribed.
 (2) Goods shall be restricted where their import or export is 
conditional  upon compliance  with specific conditions  or formalities  
restricting the import or export of the goods, other than the obligation to  
present the goods to Revenue Service and lodge a customs declaration.Request for 
information, accounts, records, etc.
Prohibited 
goods
G/VAL/N/1/BWA/1 
 
- 26 -A.581
 (3) Except as otherwise provided for in this Act, goods that are 
prohibited shall not be cleared for any customs procedure.
 (4) For the purposes of this section “NBC” has the same meaning 
assigned to it under the Financial Intelligence Act.
 36. The Minister may, by Notice published in the Gazette, specify 
goods that are prohibited or subject to restrictions in accordance with 
any other applicable legislation.
 37. A customs officer may, in accordance  with this Part or any other 
legislation in force, while the goods are under customs control —
 (a) detain any restricted good s subject to their compliance with the
  applicable conditions or formalities; or
 (b) seize any prohibited goods.
G – Marking of goods
 38. (1) Any foreign product, whether natural or manufactured, shall 
not be imported into or transit Botswana if it bears either on itself or on packing, cases, packages, envelopes, bands or labels, a mark of manufacture or trade, a name, a sign or any indication  likely to make the ultimate purchaser believe —
 (a) that they have been manufactured in Botswana; or 
 (b) that they originate from Botswana.
 (2) Any foreign product, whether natural or manufactured, acquired 
in a place with the same name as a place in Botswana, shall bear —
 (a) the name of the country of origin or manufacture, along with the  
  name of such place; and
 (b) the word “Imported” in visible characters.
 (3) Any foreign product that does not meet the requirements 
specified in subsections  (1) and (2) shall be prohibited  from importation,  
exportation, entry into a customs warehouse, transit and free circulation within Botswana.
 39. Any foreign product, whether natural or manufactured, shall 
comply with obligations imposed by this Act regarding labelling of the product, and any such goods that do not comply shall be prohibited from importation, exportation, entry into a customs warehouse, transit, and free circulation within Botswana.
H – Prohibitions relative to protection of intellectual property rights  
 40. (1) A holder of an intellectual property right who has valid reasons 
to suspect that the importation or exportation of goods with counterfeit or pirate marks, which his or her right, is envisaged or infringes in progress, may apply to the Revenue Service for the suspension of release of the goods. 
 (2)     An applicant under subsection (1) shall —
 (a) submit an application to the Revenue Service; 
 (b) provide adequate evidence to satisfy the Revenue Service that
  there appears to be an infringement of the right holder’s intellectual
  property right; andAdditional cases 
of prohibited or restricted goods
Actions by 
customs officer
Marking to indicate origin
Other marking requirements
Application for suspension of release of goodsCap. 08:07
G/VAL/N/1/BWA/1 
 
- 27 -A.582
 (c) supply a sufficiently  detailed desc ription of the good s in question
  to facilitate the determination of the alleged infringement.
 41. (1) The Revenue Service shall determine whether there are 
reasonable grounds to suspect that the goods to be imported or exported 
infringe the right holder’s intellectual property rights.
 (2) If, upon inspection of the goods that are the subject of an 
application  under section 40, the  Revenue Service is satisfied that there 
may be an infringement of a right holder’s intellectual property, it shall —
 (a) suspend the release of such goods;
 (b) notify the intellectual property right holder of the suspension; and
 (c) notify the applicant of the reasons for the suspension.
 42. The Revenue Service shall require the intellectual property 
right holder, at the time of presenting the application for suspension of release of suspected goods under section 40, to —
 (a) indemnify the Revenue Service against any liability that may
  arise from actions, proceedings, claims or demands that may be
  made or taken against the Commissioner General in providing the
  required assistance; and 
 (b) provide a guarantee sufficient to pay any costs or expenses
  incurred by, and any charges due to, the Commissioner General
  in providing the required assistance.
 43. (1) The Revenue Service shall, of its own initiative, suspend the 
release of goods for which it has evidence that an intellectual property right may be infringed. 
 (2) If, in accordance with subsection (1), the Revenue Service 
suspends the release of suspected infringing goods, the Revenue Service shall notify —
 (a) the applicant;
 (b) the right holder; and
 (c) the Companies and Intellectual Property Authority established
  under the Companies and Intellectual Property Authority Act .
 44. (1) A holder of an intellectual property right may institute 
proceedings leading to a decision on the merits of the claim before the courts.
 (2) If, within 14 days after the holder of an intellectual property right 
was notified of the  suspension,  the Revenue Service is not informed by   
the holder of the intellectual property right that  proceedings have been instituted leading to a decision on the merits of the case, the Revenue Service may —
 (a) for reasons deemed valid by Revenue Service extend the period  
  of suspension of release of the goods; or
 (b) release the goods, provided that all other conditions for importation  
  or exportation have been met.
 (3) Notwithstanding subsection (2), in the case of perishable goods 
that cannot be stored for a long period, the period of suspension of release shall be no longer than three days. Suspension of 
release of suspected goods by Revenue Service
Provision of 
guarantee for suspension
Revenue 
Service right to act
Cap. 42:13
Duration of 
suspension
G/VAL/N/1/BWA/1 
 
- 28 -A.583
 (4) The time limit referred to in subsection (2) may be extended by 
the Revenue Service in appropriate cases for an additional 14 days.
 (5) In the event of a suspension ordered by a court, the time limit 
referred to in subsections (2), (3) and  (4) shall be determined by that 
court.
 (6) If proceedings leading to a decision on the merits of the case 
have been initiated, the declarant may request a review, including a right to be heard, with a view to deciding, within a reasonable period, 
whether these measures shall be modified,  revoked or confirmed.
 45. Without prejudice to the protection  of  confidential  information,  
the Revenue Service may  allow the holder of an intellectual property right and the declarant to inspect the goods for the purpose of  determining the merits of their respective claims.
 46. Where the proceedings instituted by a holder of the intellectual 
property right have  determined that the goods in question are  infringing goods, the Revenue Service shall, at the right holder’s request, inform the right holder of the names and addresses of the importer, the exporter, the consignee, and the consignor of the quantity of the goods.
 47. (1) Notwithstanding the other rights of action open to a holder 
of an intellectual property right and subject to the declarant’s right to appeal, once a determination has been made by the Companies and Intellectual Property Authority that the goods are infringing goods, the Revenue Service shall dispose of the goods in accordance with this Act.
 (2) The Revenue Service shall not allow the re-exportation of goods 
in the same state with counterfeit trademarks or their placement under another customs procedure, other than in exceptional circumstances.
 48. The Revenue Service shall not be liable for any action taken 
or not taken in good faith in regard to suspension of the release of suspected infringing  goods.
 49. The provisions of this Part shall not apply to small quantities of 
goods of a non-commercial nature contained in a traveller’s personal baggage or sent in small consignments.
I – External trade, foreign exchange  and external financial relationships
 50. (1) An importer, exporter and a cross-border traveller shall 
conform to legislation governing external trade, foreign exchange and 
external financial relationships.
  (2) A customs officer shall report breaches of the  legislation  referred 
to in subsection (1) discovered in  the performance of their duties to the competent  authority.
J – Transitional application
 51. A person required to submit to the Revenue Service, a notice, 
report, manifest, declaration, or other document or information, shall 
bear the burden of proving that the information contained therein is true and correct.Right to 
inspect
Provision of 
information
Disposal of 
infringing goods
Liability  
De minimis imports
Application of external trade
Burden of proof in relation to information provided
G/VAL/N/1/BWA/1 
 
- 29 -A.584
 52. (1) Upon request by a person concerned, and for reasons deemed 
valid by the Revenue Service, the Revenue Service shall allow customs 
formalities to be accomplished outside the customs hours of operation 
or away from customs offices and other places designated  by the 
Revenue Service.
 (2) Where a service rendered by the Revenue Service outside 
the customs hours of operation  or away from customs offices incurs 
expenses to the Revenue Service, the Commissioner General may require that the expenses be borne by the person who requests the service.
 (3) Any service charges incurred by the Revenue Service under this 
section shall be limited to the approximate cost of the services rendered.
PART — IV Places of entry and exit
A – Scope of customs activity
 53. (1) The Minister shall designate by Regulation places of entry 
and exit from Botswana —
 (a) through which means of transport shall enter or depart;
 (b) through which goods may be imported or exported;
 (c) where goods may be presented for transit; 
 (d) where persons, on foot or otherwise, may enter or leave Botswana; and 
 (e) where goods may be cleared for customs purposes.
 (2) The Commissioner General shall designate by Notice published 
in the Gazette —
 (a) customs offices at designated  places of entry or exit, includ ing
  customs airports, for —
   (i) the landing or embarkation of persons, and 
   (ii) the landing, loading or examination of goods, including
    baggage;
 (b) customs warehouses;
 (c) container terminals where containers may be landed for —
   (i) transit,
   (ii) delivery to a container depot,
   (iii) delivery to importers after the goods in the containe r have
    been cleared by Revenue Service, or
   (iv) where containers may be stored pending exportation; 
 (d) container or cargo depots —
   (i) where goods, prior to their declaration to the Revenue
    Service, may be removed from a means of transport,
   (ii) for the storage or examination of containers or the goods in
    the containers,
   (iii) for the delivery to importers of goods after they have been
    cleared by the Revenue Service; or
   (iv) for the loading of goods into containers or means of
    transport for export;Designation of 
places of entry and exitExceptions
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- 30 -A.585
 (e) transit sheds into which goods intended for transhipment may be
  removed from the importing means of transport pending their
  transfer to the exporting means of transport;
 (f) temporary stores where goods may be placed pending the
  lodgement of a customs declaration;
 (g) roads or routes over which imported goods or goods intended
  for export or transit may be carried, as well as places or the means
   of carriage of such goods, as may be deemed necessary for
  customs control purposes and for such limited periods as may be
  designated;
 (h) any other places deemed necessary for the purposes of applying
  this Act; and
 (i) the hours of operation of any designated place.
 (3) Notwithstanding the provisions of this section, where the 
Minister has designated places of entry to or exit from Botswana, he or 
she may in writing permit any person to enter or exit Botswana, subject to such conditions as he or she may impose, at a place other than a designated place of entry.
 54. (1) The Minister may enter into an agreement with the 
Government of an adjoining State to provide for —
 (a) joint, one-stop or juxtaposed places of entry or exit for Botswana
  and that adjoining State;
 (b) a place of entry or exit for Botswana alone at a location in that
  adjoining State; or
 (c) a place of entry or exit for that a djoining State alone at a location
   in Botswana.
 (2) In accordance with an agreement under subsection (1), the 
Minister may designate a joint, one-stop or juxtaposed place, or a place in the adjoining State, as a place of entry or exit for Botswana in terms of subsection (1).
 (3) In accordance with an agreement under subsection (1), the 
Commissioner General may —  
 (a) determine the purposes for which that place may be used as a
  place of entry or exit for Botswana;
 (b) determine the days and h ours of operation during which it may be  
  so used; and
 (c) prescribe procedures and conditions to be complied with and the
  information to be exchanged for the implementation of the agreement.
 (4)  In accordance with an agreement under subsection (1), the 
Minister may designate a joint, one-stop or juxtaposed place, or a place in Botswana, as a place of entry or exit for the adjoining State —
 (a) by allowing the place to be used by the adjoining State as a place  
  of entry or exit —
   (i) through which trains or vehicles  may pass from or to that State,
   (ii) through which goods may pass from or to that State,
   (iii) where goods may be declared and processed for that State’s   
    customs purposes, and
   (iv) through which persons may pass from or to that State; and
 (b) by allowing custom s officers of that Stat e at the plac e to process,  for  
  customs purposes goods, and persons.Places of entry 
or exit in terms of international agreements
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- 31 -A.586
B – Customs controlled areas
 55. (1) For the purposes of this Act, the following places, areas, 
premises or facilities shall be customs controlled areas —
 (a) customs offices;
 (b) air cargo depots;
 (c) air passenger terminals;
 (d) rail container terminals;
 (e) rail passenger terminals;
 (f) container terminals;
 (g) container and cargo depots;
 (h) transit sheds;
 (i) international postal clearance centres;
 (j) customs warehouses;
 (k) temporary stores; 
 (l) duty free shops;
 (m) special economic zones;
 (n) inward processing premises;
 (o) home use processing premises;
 (p) cross-border pipelines;
 (q) cross-border transmission lines;
 (r) cross-border cable-cars; 
 (s) cross-border conveyor belts;
 (t) State warehouses; and
 (u) any other plac es, areas, premises or facilities as may be spec ified
  by Notice published in the Gazette.
 (2) The Commissioner General may, by Notice published in the 
Gazette, designate the whole area comprising a place of entry or exit, or 
any place thereof, as a customs controlled area.
 (3) The Revenue Service shall, after consultation with any person 
or authority administering any activity in a customs controlled area, determine the manner in which the customs controlled area is to be —
 (a) secured; and
 (b) signposted, so as to give a person present in the area a clear
  indication that it is a  customs controlled area.
 (4) An operator of a customs controlled area shall provide space 
and facilities at the customs controlled area free of charge for customs 
officers to exercise their functions in relation to goods and persons at or 
in that customs controlled area.
C – Organisation  and operation  of customs offices and customs patrols
 56. (1) When determining the setting up and closure of a customs 
office, its operation  and competences,  as well as hours of operation,  
the Commissioner General shall take into account in particular the requirements of the trade in question.
  (2) A customs office shall be placed under the authority of an Officer-
in-Charge designated by the Commissioner General.Customs 
controlled 
areas  
Operation of 
customs offices
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- 32 -A.587
 57. A customs office shall be clearly marked in a prominent  place 
with a sign that identifies it as a customs office.
 58. (1) The Commissioner General may establish customs patrol 
teams which shall consist of non-uniformed personnel who receive 
special training and are assigned special duties by the Commissioner General. 
 (2) A Customs patrol team shall assist the activities of customs 
offices in relation to —
 (a) border surveillance; and 
 (b) the prevention and investigation of fraud, smuggling and other 
  contraventions of this Act.
PART V — Arrival and departure of means of transport, goods, etc.
A – Advance information
 59. (1) A person in charge of a means of transport  for commercial 
use that is due to arrive in Botswana from a place outside Botswana shall provide —
 (a) an advance notice of the scheduled arrival in Botswana at a
  customs controlled area of the means of transport, passengers and
  crew on board and the place of arrival; and
 (b) an advance manifest if the means of transport is carrying goods.
 (2) An owner or operator of a means of transport for commercial 
use or an agent of the owner or operator  may provide the information referred to in subsection (1) on behalf of the person in charge of the means of transport for commercial use.
 60. (1) A carrier operating a vessel carrying containerised goods that 
are destined to Botswana shall, prior to loading such goods at a foreign port, provide an advance manifest to the Revenue Service of such goods that will be on board the vessel when it enters Botswana at a customs controlled area.
 (2) A carrier under subsection (1) shall lodge the advance manifest 
within the prescribed time limit.
B – Transport by land
 61. A means of transport shall enter Botswana at a designated place 
of entry.
 62. (1) A person in charge of a vehicle or vessel, whether or not 
carrying goods or passengers, shall report immediately to a customs 
officer or other assigned officer at the designated  place of entry where 
he or she crossed the border into Botswana.
 (2) A person in charge of a vehicle or vessel shall provide a 
declaration to the Revenue Service concerning —
 (a) the vehicle or vessel;
 (b) any goods carried;
 (c) any passengers and crew on board; and
 (d) the destination of such passengers crew and goods.Customs office 
signs  
Custom patrol 
teams
Advance notice and manifest
Containerised 
cargo destined to Botswana to be discharged at port outside 
Botswana  
Designated places of entry
Report of 
arrival by land or inland waterway
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- 33 -A.588
 63. An operator of a cross-border train that has entered Botswana 
shall immediately report to the Revenue Service the arrival of the train 
at each railway station after it has entered Botswana where —
 (a) passengers or crew will disembark;
 (b) goods will be unloaded; or
 (c) a railway carriage will be detached.
 64. (1) A person arriving in Botswana overland, on foot or otherwise, 
shall, whether or not he or she has any goods in his or her possession, 
report immediately  to a customs officer or other assigned officer at the 
designated place of entry where he or she crossed the border.
 (2)  If the person under subsection (1) has any goods in his or her 
possession, such person shall provide a declaration regarding the goods to the Revenue Service.
 65. (1) An operator of a cross-border pipeline, transmission line, 
conveyor belt or cable car shall report to the Revenue Service goods arriving in Botswana by any of these means.
 (2) The Minister shall prescribe the conditions for importation of 
goods by any of the means under subsection (1). 
C – Transport by air
 66. (1)  A person operating an aircraft arriving in Botswana shall 
make his or her first landing at a designated  customs airport, unless the 
Commissioner General has granted the person special permission to 
land elsewhere.
 (2) A person operating an aircraft arriving in Botswana from a place 
outside Botswana, whether or not carrying goods or passengers, shall immediately report the aircraft’s arrival to customs after landing at a designated customs airport.  
 (3) A person operating an aircraft shall upon arrival at a customs 
airport provide a declaration concerning —
 (a) the aircraft;
 (b) its itinerary;
 (c) the goods on board;
 (d) any passengers and crew on board; 
 (e) the destination of such passengers crew and goods; and 
 (f) any stores on board.
D – General provisions prior to arrival and upon arrival
 67. A person in charge of a means of transport that arrives in 
Botswana shall —
 (a) ensure that any goods or persons on board shall not be unloaded
  or disembarked from the means of transport before being taken
  to a designated customs office, unless permission for such
  unloading or disembarkation has been granted by the Revenue  
  Service;
 Report of 
arrival by rail
Arrival on foot 
or otherwise
Arrival of goods 
by cross-border pipeline, transmission line, conveyor belt or cable car
Arrival by air
Obligations on 
arrival  
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- 34 -A.589
 (b) present or lodge with the Revenue Service the final manifest and  
  such other information or documents as may be prescribed;
 (c) answer all questions relating to the means of transport, the goods
  carried, the passengers crew and the itinerary as may be put to
   him or her by the customs officer or other assigned officer; and
 (d) comply with any direction of Revenue Service as to the movement  
  of such means of transport within the place of entry.
 68. If a means of transport arrives at a customs office outside the 
hours of operation, a person in charge of the means of transport shall —
 (a) take the appropriate measures to prevent any goods on board  
  from entering unauthorised circulation in Botswana; and
 (b)  not in any manner dispose of goods on board until they have
  been presented to the Revenue Service.
 69. (1) The Revenue Service shall immediately register a manifest 
lodged in accordance with section 76.
 (2) A carrier shall be liable for any goods that are found on board 
a means of transport, or that have been unloaded from the means of 
transport, and have not been recorded in the manifest.
 (3) A carrier shall not present to the Revenue Service multiple closed 
packages joined together in any manner as a single unit in the manifest.
 (4) Where a carrier presents to the Revenue Service a manifest and 
other documents in a foreign language, the Revenue Service shall only require a translation in cases where the information contained therein cannot be understood.
 (5) The Revenue Service may permit commercial, port or transport 
information systems to be used for the lodging of a manifest provided such systems contain the necessary particulars and such particulars are 
available within a specific time limit before the goods are brought into 
Botswana.
 (6) Subject to conditions it may specify, the Revenue Service may 
authorise, in lieu of the lodgement of a manifest, the lodgement of a 
notification  and access to the particulars  of a manifest in a computer system.
 70. (1) In the case where a person in charge of a means of transport 
is forced by circumstances beyond his or her control, the person may enter Botswana at a place other than a designated place of entry or land at a place other than a designated customs airport.
 (2) In a case under subsection (1), a person in charge of a means 
of transport or any other person acting on that person’s behalf shall, without delay —
 (a) report to a cust oms office nearest to the place where he or she
  crossed the border or was forced to land and inform the customs
   officer of the precise location of the means of transport and any  
  goods; or 
 (b) notify the customs officer at the designated customs office or
  airport at which he or she next arrives.Obligations on 
arrival outside hours of operation
Manifest  
Force majeure
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- 35 -A.590
 (3) A person in charge of a means of transport under this section 
shall take the appropriate measures to prevent any goods on board from 
entering unauthorised circulation in Botswana. 
  (4) A customs officer shall determine  the measures to be taken in 
order to permit customs supervision of a means of transport and any goods and to ensure,  where appropriate, that the means of transport 
and goods are subsequently  conveyed  to a customs office or other place 
designated or approved by Revenue Service.
E – Unloading and removal of imported goods
 71. (1) Goods shall only be unloaded from a means of transport —
 (a) upon the request of the person in  charge of the means of transport
  or his or her representative with the permission of the customs
   office; and 
 (b) in a location that the Revenue Service designates or approves. 
 (2) At the request of the person in charge of a means of transport, and 
for reasons deemed valid by Revenue Service, goods  may be unloaded 
at a place other than the one approved for unloading:
 Provided that such approval shall not be required in the case of 
imminent danger that necessitates the immediate unloading of the 
goods, in whole or in part, and the customs office shall be informed of 
this without delay.
 (3) Notwithstanding subsection (1), the Revenue Service may, in 
order to ensure control over the goods as well as the means of transport, demand the unloading and unpacking of goods at any time.
 (4) All goods imported into Botswana shall, if unloaded before the 
lodgement of a customs declaration, be placed in a container terminal, container or cargo depot, transit shed or State warehouse, or at any other place approved by the Commissioner General.
 (5) An operator of the area, premises or facility where goods are 
unloaded in accordance with subsection (4) shall be liable for any duties and taxes on the goods until they have been declared to the Revenue Service.
 (6) Goods under subsection (4) shall not be removed from the place 
of unloading, or from any place to which they have been allowed by the Commissioner General to be removed after unloading, without the permission of the  Revenue Service.
 72. (1) The unloading of goods shall be carried out during the hours 
of operation  of the customs office.
 (2) Notwithstanding subsection (1), upon request of the person in 
charge of a means of transport or his or her representative, and for reasons deemed valid by the Revenue Service, the Revenue Service may permit the unloading of goods outside of the normal hours of operation.
 73. (1) An operator of an air car go depot, rail container terminal, or 
container or cargo depot shall deliver to the customs office an outturn 
report of all goods landed at that depot or terminal.Permission to 
unload goods
Unloading 
operations  
Outturn reports
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- 36 -A.591
 (2)  An outturn report referred to in subsection (1) shall specify —
 (a) any goods included in a manifest that have not been unloaded or,
  if there are no such goods, a statement to that effect; and
 (b) any goods not included in a manifest that have been unloaded or,
  if there are no such goods, a statement to that effect.
 (3) An outturn report shall be submitted in regard to goods unloaded 
from the means of transport at the depot or terminal within the prescribed 
time limit.
 (4) A person submitting the outturn report shall, if requested by a 
customs officer, produce for inspection  copies of the relevant tallies 
taken at the time of unloading.
 74. A means of transport having on board goods declared as destined 
for another place of unloading in Botswana or for a foreign country may, after the arrival of the means of transport at a customs controlled area, proceed to the place of destination with such goods without unloading 
at the first place of arrival and without the payment of duties and taxes 
on those goods, subject to the provision of a guarantee in accordance with this Act.
F – Temporary storage of goods
 75. (1) Goods that arrive at a customs controlled area pending the 
lodgement of a customs declaration shall be placed under temporary 
storage in the customs controlled area or in any other area designated for that purpose.
 (2) The Commissioner General shall, for the purposes of subsection 
(1) approve the establishment of temporary stores, as well as their location, construction, management and operation.
 76. (1) Goods in temporary storage shall be subject to a lodgement 
with the Revenue Service of the manifest or other commercial document acceptable to the Revenue Service for those goods by —
 (a) the carrier or his or her representative;
 (b) the owner, consignee or consignor of the goods; or
 (c) an operator of the temporary store.
 (2) An operator of a temporary store or a Customs Controlled Area 
where goods are placed under temporary storage shall remain liable to customs for the goods.
 (3) Pending the completion of customs formalities, goods for export 
may be placed in a temporary store.
 77. (1) Goods shall be stored in temporary storage for three days.
 (2) The time limit for temporary storage shall commence on the 
date of lodgement of the manifest or other commercial document for temporary storage. 
 (3) Notwithstanding subsection (1), when  circumstances so warrant, 
Revenue Service may set a shorter period or authorise an extension of the period for temporary storage.Goods 
remaining on board
Temporary 
storage
Admission of 
goods to temporary stores
Duration of 
temporary storage
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- 37 -A.592
 (4) When, at the expiration of the time limit under this section, a 
customs declaration has not been lodged to place the goods under a 
customs procedure, a temporary store operator shall take the goods to a customs warehouse or other place designated by Revenue Service, where they shall be placed in storage.
 78. (1) Upon request by any person under section 76, the Revenue 
Service may allow temporary storage of goods to undergo normal operations for purposes of —
 (a) preserving the state of the goods; and
 (b) facilitating the removal of the goods from temporary storage and
  transportation.
 (2) Notwithstanding subsection (1), the Revenue Service may subj ect 
the operation under subsection (1) to such conditions as it may deem necessary. 
 79. (1) Goods that are deteriorated, spoiled or damaged by accident 
or force majeure before leaving a temporary store may be cleared by the Revenue Service as if they had been imported in their deteriorated, spoiled or damaged state:
 Provided that it is established to the satisfaction of Revenue Service, 
that the goods meet the conditions and formalities applicable to the clearance of such goods.
 (2) Subsection (1) shall not apply to stolen goods.
 80. The responsibilities and obligations of a temporary store operator 
with respect to goods placed in the temporary store shall be covered by a guarantee for an amount that shall be determined by  the Commissioner General.
G – Departure
 81. (1) Goods leaving Botswana shall be subject to exit formalities 
that shall, as appropriate, include the following —
 (a) the refund of import duties and taxes that have been paid; 
 (b) the application of prohibitions; and 
 (c) restrictions applicable to the export of goods.
 (2) An exporter shall, when requested by the Revenue Service, prov ide 
a guarantee that the goods —
 (a) will be transported, exported and discharged at the declared   
  destination within such time as the Revenue Service may determine; 
 (b) in the case of goods for use as stores, will be so used; and
 (c) will be otherwise accounted for to the satisfaction of the Revenue Service.
 82. A means of transport shall only depart Botswana at a designated 
place of exit.
 83. (1) A person operating a vehicle or vessel carrying commercial 
goods to a destination outside Botswana shall give advance notice to 
the Revenue Service of the scheduled departure from Botswana of the vehicle or vessel and of all cargo and crew on  board before that vehicle 
or vessel reaches the customs office where such vehicle or vessel will 
leave Botswana.Authorised 
operations in temporary storage
Goods 
deteriorated, spoiled or damaged in temporary storage
Responsibilities 
of temporary store operator
Exit formalities  
Departure at designated place of exit
Advance notice 
of scheduled departure from Botswana
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- 38 -A.593
 (2) A person operating a commercial bus to a destination outside 
Botswana shall give advance notice to the Revenue Service of the 
scheduled departure from Botswana of the bus and of all travellers and crew on board the bus.
 (3) An operator of a cross-border train scheduled for a destination 
outside Botswana, who is operating the train on Botswana’s side of the border, shall provide —
 (a) advance notice to the Revenue Service of the scheduled departure
  of the train and crew to a destination outside Botswana; and
 (b) such updates as may be prescribed of any advance traveller
  departure notice and any advance cargo departure notice as the  
  train progresses on its voyage to the border.
 84. (1) A person in charge of a vehicle or vessel due to leave 
Botswana, whether or not carrying goods or passengers, shall report 
to the Revenue Service upon arrival at the customs office where the 
vehicle or vessel will leave Botswana.
 (2)  A person in charge of a vehicle or vessel under subsection (1) 
shall provide a declaration to the Revenue Service concerning —
 (a) the vehicle or vessel; 
 (b) any goods on board;
 (c) any passengers and crew on board; and 
 (d) the destination of such goods.
 85. An operator of a cross-border train scheduled for a destination 
place outside Botswana shall —
 (a) report to the Revenue Service upon arrival at the customs office
  where the train will leave Botswana; and
 (b) provide a declaration to the Revenue Service concerning any
  passengers, crew or car go on board bound for a destination
  outside Botswana.
 86. (1) An operator of a cross-border pipeline, transmission line, 
conveyor belt or cable car shall report to the Revenue Service any goods departing Botswana by such means.
 (2) The Minister shall prescribe the conditions under which goods 
may be exported by the means referred to under subsection (1).
H – Transport by air
 87. (1) A person operating an aircraft bound to a place outside 
Botswana shall only depart from a designated customs airport, unless 
the Commissioner General has granted the person special permission to depart from another designated place.
 (2) A passenger or goods shall only be loaded on board an aircraft 
at a customs airport or other place designated by the Commissioner General.
 88. (1) A person operating an aircraft bound to a place outside 
Botswana shall give advance notice to the Revenue Service —
 (a) of the scheduled departure of the aircraft and crew from a
  customs airport; Report of 
departure of vehicle or vessel
Report of 
departure by rail
Goods exported 
by cross-border pipeline, transmission line, etc.
Aircraft 
departing Botswana
Advance notice 
of departure by air
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 (b) if the aircraft is to transport passengers o ut of Botswana who are
  scheduled to board the aircraft at that airport of such passengers; and
 (c) if the aircraft is to transport cargo to a destination outside
  Botswana, of all cargo scheduled to be on board the aircraft when
  it crosses the border out of Botswana.
 (2) An advance departure notice referred to in subsection (1) shall 
be submitted —
 (a) within the prescribed timeframe before the scheduled departure of
  the aircraft from a customs airport, whether to another customs
  airport or to a destination outside Botswana; and
 (b) either separately, simultaneously or as a combined notice.
 (3) Subsection (2) shall not apply in respect of goods transhipped 
onto the aircraft at that airport.
 (4) A transhipment clearance declaration or document regarded to as 
a transhipment clearance declaration shall be regarded to be the advance 
cargo departure notice for such transhipped goods.
 (5) This section shall apply to a commercial aircraft operated by a carrier.
 89. (1) A person operating an aircraft bound from Botswana to a 
place outside Botswana shall not depart from a customs airport or any 
other place without first obtaining  from the Revenue Service permission  
for the intended flight to depart.
 (2) A person operating an aircraft or an authorised agent shall, before 
permission to depart is granted —
 (a) lodge a notice of intended departure with the Revenue Service at
   the customs airport or the cust oms offic e near est to the place of
   departure; 
 (b) provide additional information or documents relating to the
  aircraft, the goods on board, passengers, crew, stores, itinerary
  and any other relevant matter as may be necessary; and
 (c) comply with all requirements in this Act or other relevant
  legislation concerning the aircraft and its itinerary.
 (3) A person operating an aircraft shall not, after departure, call or 
land at any place in Botswana other than a designated customs airport or other designated place unless forced to do so by circumstances beyond his or her control.
 (4) If an aircraft that has been granted permission to depart does not 
depart within the time limit prescribed, or within such further time limit as the Commissioner General may allow, the permission shall lapse and a new permission shall be obtained before the aircraft may depart.
 (5) A person operating an aircraft shall not be granted permission to 
depart unless he or she has lodged an advance departure notice with the Revenue Service. 
 90. (1) Goods and stores shall only be loaded on board an aircraft for 
export or use as stores on a flight to a place outside Botswana  —
 (a) at an air passenger terminal or other customs controlled area;Permission to 
depart
Loading goods 
for departure
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- 40 -A.595
 (b) after an advance notice of departure has been lodged for the goods;  
  and
 (c) with the permission of the Revenue Service.
 (2)  Upon request by a person concerned and for reasons deemed 
valid by the Revenue Service, the Revenue Service may, subject to such 
conditions and restrictions as the Revenue Service may specify, permit goods and stores to be loaded on board an aircraft at a place other than a customs controlled area. 
 91. A person leaving Botswana on board an aircraft bound to any 
place outside Botswana may not board that aircraft at any place other than at an air passenger terminal or a customs controlled area.
 92. A person operating an aircraft departing Botswana shall 
immediately notify the Revenue Service if any goods released by the Revenue Service for exit under an advance notice of departure were not loaded on the aircraft. 
 93. A person operating an aircraft shall not unload goods on board an 
aircraft for export or use as stores on a flight to a place outside Botswana  
without the permission of the Revenue Service.
 94. (1) A departure of an aircraft to a destination outside Botswana 
shall be reported in an aircraft departure report to the Revenue Service —
 (a) by the port authority managing the airport; and
 (b) if —
   (i) the aircraft is operated by a commercial carrier, unless the
    Revenue Service permits otherwise, or 
   (ii) the aircraft is not operated  by a commercial carrier, by the
    oper ator of the aircraft, unless the Revenue Service permits
    otherwise.
 (2) An aircraft departure report referred to in subsection (1) shall be 
submitted within a prescribed timeframe after the departure.
I – General Provisions
 95. (1) If any information, data or document required in terms of this 
Part is found to be incomplete or incorrect, the Commissioner General 
may, upon request by the person who has submitted the information, data or document and upon satisfaction that there was no fraudulent intent, permit the person to amend the information, data or document.
 (2)  Notwithstanding subsection (1), an amendment of any inf ormation, 
data or document shall not be permitted after any of the following events —
 (a) the person who submitted the information, data or document has
   been informed by a customs officer that the goods will be examined;
 (b) the Revenue Service has established that the particulars in
  question are incorrect; or
 (c) the time limit for submission of any information, data or document
  has expired.  Departure by 
air
Notification  of 
goods not loaded
Permission to 
re-land goods
Departure 
reports
Incomplete 
information
G/VAL/N/1/BWA/1 
 
- 41 -A.596
PART VI — Customs clearance operations
A – Customs declaration
 96.  (1) A person entering or leaving Botswana shall declare goods   
in his or her possession to the Revenue Service.
 (2) Goods declared under subsection (1) may be declared —
 (a) electronically;
 (b) in paper format where so authorised; 
 (c) orally; or
 (d) by an act.
 (3) All goods imported or exported for —
 (a) home use;
 (b) re-importation in the same state;
 (c) outright export;
 (d) customs warehouse;
 (e) transit;
 (f) transshipment;
 (g) temporary admission;
 (h) inward processing;
 (i) processing for home use;
 (j) drawback;
 (k) outward processing;
 (l) special procedures for —
  (i)  travelers,
  (ii)  duty free shops,
   (iii)  postal traffic,
  (iv)  stores,
  (v)  relief consignments, and
  (vi)  means of transport for commercial use;
 (m) special economic zones; or
 (n) relief from duties and taxes,
shall be declared to the Revenue Service and placed under a customs 
procedure.
 (4) A declarant shall be free to choose a customs procedure under 
which he or she wishes to place the goods under the conditions for that procedure, irrespective of their nature or quantity, or their country of origin, consignment or destination.
 (5) All goods intended to be placed under a customs procedure shall 
be covered by a customs declaration appropriate for that particular procedure.
 (6) An exemption from duties and taxes shall not relieve the 
obligation to declare goods in accordance with subsection (1).
 (7) Notwithstanding subsection (1), the following goods shall be 
exempt from the requirement for a customs declaration —
 (a) means of transport for commercial use and reusable transport
  equipment which are registered abroad and will return abroad;
 (b) goods on board an aircraft or a cross-border train when the
  goods remain on board the aircraft or train until the aircraft or
  train leaves Botswana; andObligation to 
declare goods
G/VAL/N/1/BWA/1 
 
- 42 -A.597
 (c) any other category of goods as may be prescribed.
 (8) A person who contravenes this section commits an offence and 
shall be liable to a fine not exceeding  P 1 000 000 or to imprisonment  
for a term not exceeding ten years, or to treble the value of the goods 
in respect of such offence, whichever is greater and the goods and the container in respect of which the offence is committed shall be liable to forfeiture.
B – Persons authorised to lodge customs declaration
 97. (1) A customs declaration may be lodged by a person with a 
right to dispose his or her goods or through a licensed customs clearing 
agent. 
 (2) Where acceptance of a customs declaration by the Revenue 
Service imposes particular  obligations  on   a specific person, the 
declaration shall be made by the person or by his or her customs clearing agent.
 (3) When a customs clearing agent acts on behalf of a person, the 
customs clearing agent shall indicate this in the customs declaration, and the represented person shall be taken as the declarant.  
 (4) A customs clearing agent shall be deemed to be acting in his or 
her own name if he or she —
 (a) fails to state that he or she is acting as a customs clearing agent
  in accordance with subsection (3); or 
 (b) states that he or she is acting as a customs clearing agent without
  being empowered to do so.
 (5) A declarant shall be established in Botswana, except for a person 
who —
 (a) lodges a declaration for transit or temporary admission; and
 (b) declares goods occasionally, if the Revenue Service deems necessary.
 98. A person shall not act as a customs clearing agent unless he or 
she is licensed as a customs clearing agent by the Revenue Service in such manner as may be prescribed. 
 99. (1) A declarant shall be responsible to the Revenue Service for 
the accuracy of the particulars given in a customs declaration and the payment of the relevant duties and taxes.
 (2) Where a declarant is not in possession of the necessary 
information  to complete a customs declaration,  a customs officer may 
be allowed —
 (a) to inspect the goods before lodging the declaration; or
 (b) to draw samples from the goods. 
 (3) An inspection carried out under subsection (2) shall not exempt a 
declarant from the obligation to lodge a customs declaration.
 (4) A declarant shall not alter the presentation of any goods that have 
been inspected  by a customs officer.Lodgement of 
customs declaration
Customs clearing 
agent  
Liability and 
rights of declarant
G/VAL/N/1/BWA/1 
 
- 43 -A.598
C – Form and content of customs declaration  
 100. A customs declaration shall be lodged electronically, unless 
the declarant is authorised by the Commissioner General to submit a 
document in paper format.
 101. (1) A customs declaration shall contain all the particulars 
necessary for the customs procedure for which the goods are declared are lodged —
 (a) electronically, shall be electronically signed by the declarant or
  authenticated by other acceptable means; or 
 (b) manually, shall be signed by the declarant or his or her authorised
  representative. 
 (2) The Revenue Service shall consider each line item as an 
independent declaration when multiple line items are listed on the same customs declaration.  
 (3) A declarant shall not present multiple closed packages joined 
together in any manner as a single unit as a customs declaration. 
 (4) The Minister shall prescribe, in accordance with applicable 
international requirements, the format and content of the information required for a customs declaration under this section.
 102. (1) Supporting documents required for application of the 
provisions governing the customs procedure for which the goods are declared shall —
 (a) contain the information require d in terms of this Act or any other
  relevant legislation; and 
 (b) be made available by the declarant to the Revenue Service at the
  time the declaration is lodged.
 (2) Subject to the requirements of the particular customs procedure, 
a customs declaration may be supported by —
 (a) an invoice issued in respect of the goods by the person who —
   (i) exports the goods to or from Botswana, or
   (ii) supplied the goods that are exported to or from Botswana;
 (b) a transport document that has been issued in respect of the goods; and
 (c) any other document as may be required in terms of customs
  legislation for the  clearance of the goods.
 (3) Notwithstanding subsection (1)( b), the Revenue Service may 
allow the supporting documents to be made available after release of the goods upon request by the declarant and for reasons deemed valid by the Revenue Service.
 (4) When a customs declaration is lodged electronically, the Re venue 
Service may accept, instead of the lodging of the supporting documents, access to the relevant data in the economic operator’s  automated system.
 103. (1) The Revenue Service may authorise a declarant to lodge 
a provisional or incomplete customs declaration, provided that the provisional or incomplete customs declaration includes the information considered necessary by the Revenue Service.Method of 
lodgement
Form and 
content of customs declaration
Documents 
supporting customs declaration
Provisional or incomplete declaration
G/VAL/N/1/BWA/1 
 
- 44 -A.599
 (2) The Minister shall prescribe the conditions under which a 
provisional or incomplete declaration shall be allowed, and the 
particulars which the declaration shall contain.
 104. (1) A person who lodges a provisional or incomplete customs 
declaration shall furnish a supplementary declaration containing further particulars necessary to complete the customs declaration for the customs procedure concerned. 
 (2) A supplementary declaration shall be lodged within a prescribed 
time limit from the date of registration by the Revenue Service of the provisional or incomplete customs declaration.
 (3) A supplementary declaration and the provisional or incomplete 
declaration shall be deemed to constitute a single, indivisible instrument taking effect on the date on which the provisional or incomplete declaration is registered by the Revenue Service.
D: Lodgment, acceptance and registration of customs declaration
 105. The Commissioner General may impose a processing fee for 
processing a customs declaration and such fees shall not exceed the cost 
incurred by Revenue Service for the processing rendered.
 106. (1) A customs declaration shall be lodged within three working 
days after the goods arrive at the customs office.
 (2) A customs declaration at exportation shall be lodged —
 (a) if the goods are to be exported by air or rail, not later than one
  hour before the goods are delivered to —
   (i) an air cargo depot to be loaded for export by air, or 
   (ii) a container terminal where the goods will be loaded on
    board the cross-border railway carriage in which the goods
    are to be exported;
 (b) if the goods are to be exported by road on board a truck, at any
  time after the goods have been loaded on board the truck, but not
  later than the time the truck reaches the land border-post where
  the goods are to be exported; or
 (c) if the goods are to be exported through a cross-border pipeline,
  or by means of a cross-border cable car or conveyor belt, or through
  a cross-border transmission line, within such period as may
  determined by the Commissioner General.
 (3) The Revenue Service may authorise an extension of the time 
limit referred to in subsection (1) for up to seven working days.
 (4) A customs declaration that is lodged electronically may be 
transmitted at any time.
 (5) A customs declaration in paper format shall be lodged with any 
designated  customs office during the hours of operation of the customs office.
 (6) Notwithstanding subsection (5), at the request of the person 
concerned and for reasons deemed necessary, a customs declaration may be lodged outside of the designated hours of operation of the customs 
office, subject to payment of a service charge as may be determined  by 
the Revenue Service.Supplementary 
declaration
Processing fee
Time of 
lodgement of customs declaration
G/VAL/N/1/BWA/1 
 
- 45 -A.600
 107. (1) A customs declaration may be lodged prior to arrival of the 
goods at the customs office.
 (2) The Commissioner General shall determine the methods of 
application of subsection (1), in particular the conditions and time 
limits according to which a customs declaration may be lodged prior to 
the arrival of the goods at the customs office.
 (3) Where a customs declaration is received before the goods arrive 
at a place of entry into Botswana, the Revenue Service may proceed with checking and registration of the declaration, but shall not release or clear the goods before the arrival of the goods in Botswana.
 108. (1) A customs declaration shall be deemed acceptable if —
 (a) the declaration is in the form and format prescribed for the   
   specific type of customs declaration;  
 (b) the complete information  required for the specific type of customs
  declaration is furnished or a provisional or incomplete declaration
  includes the information considered necessary by the Revenue
   Service; 
 (c) the declaration is signed by or on behalf of the person lodging the
  declaration; and
 (d) the declaration is lodged by a person entitled to lodge the declaration.
 (2) The Revenue Service shall not accept a customs declaration if it 
does not conform to the provisions of subsection (1).
 (3) Notwithstanding subsection (2), the Revenue Service may accept 
a customs declaration that does not include the necessary supporting documents, unless the missing documents are required for the application of prohibitions or restrictions relating to the goods in question.
 (4) Where the Revenue Service considers a customs declaration not 
to be acceptable, it shall inform the declarant of the reason for the non-acceptance in writing within 14 days. 
 (5) The Revenue Service shall immediately register a customs 
declaration that is acceptable and acknowledge the registration to the declarant electronically, in writing or verbally.
 109. (1) The date of the registration of a customs declaration by the 
Revenue Service shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared.
 (2) For the purposes of this Act, a customs declaration lodged prior 
to the arrival of the goods shall take effect, with all the consequences attached to the registration, on the date of arrival of the goods and with the stipulation that the customs declaration meets the necessary requirements.
 110. (1) A declarant shall be authorised to amend a customs 
declaration which has been lodged if —
 (a) upon importation,  the customs office has not —
  (i)   informed the declarant of its intention to verify the customs  
    declaration,Lodgement 
prior to arrival of goods
Acceptance 
and registration of customs declaration
Date of registration
Amendment of customs declaration
G/VAL/N/1/BWA/1 
 
- 46 -A.601
   (ii) examined the goods, 
   (iii) identified inaccuracies in any statements in the customs
    declaration, or 
   (iv) authorised the release of the goods; or
 (b) upon exportation, prior to the goods having left the customs
   office or such other place designated  by the Revenue Service, the
  request relates to information, the accuracy of which the customs
   office is able to verify even in the absence of the goods.
 (2) Upon request by a declarant and for reasons deemed valid by the 
Revenue Service, an Officer-in-Charge  of a customs office may, subject 
to the conditions determined by the Commissioner General, authorise 
the amendment of a customs declaration after the Revenue Service has begun to verify the declaration.
 111. A declarant may request the withdrawal of a customs declaration —
 (a) upon importation —
   (i) if the declarant produces evidence that the goods were declared
    unde r a particular customs procedure by error and requests
    the application of another customs procedure, or 
   (ii) if such declaration is no longer required, if the request i s
        made to the customs office prior to the release of the goods
    and that the reasons are deemed valid by the Revenue
    Service; or
 (b) upon exportation, if the declarant produces evidence that the
  goods did not leave Botswana.
E – Verification  and examination  of customs declaration
 112. (1) The Revenue Service may, for the purpose of verifying the 
accuracy of the particulars contained in a customs declaration it has registered —
 (a) examine the declaration and all of the supporting documents; 
 (b) require the declarant to present other documents that may be
  required;
 (c) examine the goods; or
 (d) if necessary, take samples for analysis for detailed examination
  of the goods.
  (2) A customs office shall inform the declarant,  by any means, of its 
decision to conduct an examination of goods.
 113. (1) An examination of goods under subsection (2) shall be 
conducted  at the customs offices during its hours of operation.
 (2) Notwithstanding section 111(2), upon request by a declarant and 
for reasons deemed valid by the Revenue Service, the customs office 
may permit the examination of goods in other locations or outside the 
hours of operation upon payment of a fee as may be determined by the Revenue Service.
 114. (1) If, during an examination of goods, the Revenue Service 
deems it necessary to take a sample of the goods for an analysis or detailed examination, the quantity of the goods taken shall be limited to 
that required for the analysis or detailed examination. Withdrawal of 
customs declaration
Verification  of 
customs declaration
Examination of 
goods
Sampling of 
goods by Revenue Service
G/VAL/N/1/BWA/1 
 
- 47 -A.602
 (2) The expenses of analysis or detailed examination referred to 
under subsection (1) shall be borne by —
 (a) the Revenue Service, where the results of the analysis or technical
   control confirm the information  in the customs declaration;  or
 (b) the declarant, where the results of the analysis or detailed
  examination contradict the information in the customs declaration.
 115. (1) Where part of the goods covered by a customs declaration 
is examined, or samples of the goods are taken, the results of the partial 
examination, or of the analysis or examination of the samples, shall be taken to apply to all the goods covered by the same declaration.
 (2) A declarant may request a further examination or sampling of 
goods if he or she considers that the results of the partial examination, or of the analysis or examination of the samples taken, are not valid as regards the remainder of the goods declared. 
 (3) A request under subsection (2) shall be granted, if the goods 
have not been released or that, if they have been released, the declarant proves that they have not been altered in any way.
 (4) The Commissioner General shall adopt measures specifying the 
procedure to be followed in the event of divergent results of examination of the goods.
 116. (1) When examining goods or opening a package or container, 
a customs officer may —
 (a) on request by the declarant or the declarant’s representative,
  allow the declarant or representative to be present during the
  examination or opening of the package or container; or
 (b) require the declarant or the declarant’s representative to be
  present during the examination or opening of the package or
  container.
  (2) Subsection  (1) shall not prevent a customs officer from examining  
goods or opening a package or container in the absence of a declarant or the declarant’s representative if —
 (a) the declarant or his or her representative fails to arrive at the
  appointed time for the examination; 
 (b)  the declarant or his or her representative has failed to claim the  
  goods; or
 (c) disclosure of the examination or opening of the package or
  container may obstruct the investigation of an offence involving
   a contravention of this Act.
 117. When the Revenue Service determines that  declared goods 
shall be examined, the examination shall take place as soon as possible after the customs declaration has been registered.
 118. When scheduling an examination of goods, priority shall be 
given to the examination of live animals and perishable goods and to 
other goods that the Revenue Service accepts are urgently required.
 119. If goods are to be examined by other competent authorities 
and the Revenue Service also schedules an examination, the Revenue Service shall ensure that the examination is coordinated and, wherever 
possible, carried out at the same time.Partial 
examination
Presence of 
declarant
Time of 
examination
Priority 
examination
Coordinated 
examination
G/VAL/N/1/BWA/1 
 
- 48 -A.603
 120. (1) A customs office or, where appropriate,  a person authorised  
to do so by the Revenue Service, may take the measures necessary to 
place a mark, seal or identification  on goods or a means of transport in 
order to ensure compliance with the provisions governing the customs 
procedure for which those goods or the means of transport have been declared.
  (2) A means of identification  affixed to goods or a means of 
transport shall be removed or destroyed  by customs officers or by 
other persons authorised to do so by the Revenue Service, unless as a result of unforeseeable circumstances or force majeure, the removal or destruction of the goods is essential to ensure the protection of the goods or the means of transport.
 121. (1) Whenever goods liable to dif ferent rates of  duties and taxes 
are so packed or comingled that the quantity or value of each class or description of goods cannot readily be ascertained on examination by 
a  customs officer, then the whole of the contents of the container or lot 
in which the goods are so packed or comingled shall be subject to the highest rate of duty applicable to any part thereof.
 (2) Notwithstanding subsection (1), a declarant may, at his or her 
own risk and expense, segregate the goods in such a manner that the 
classification,  quantity and value of each class or description  of goods 
may be properly ascertained and assessed accordingly by the Revenue Service.
 122. (1) Duties and taxes and other customs measures shall be 
applied in accordance with the results of —
 (a) the verification  of the customs declaration;
 (b) the examination of goods; or 
 (c) a final decision in an administrative  or comp romise sett lement or
  judicial proceedings.
  (2) Where a customs office does not carry out a verification  of a 
customs declaration or an examination of the goods, the duties and taxes and other customs measures shall be applied according to the statements in the customs declaration.
 123. (1) An applicable tariff rate for duties and taxes shall be that in 
force on the date of the registration of a customs declaration and at the 
official daily exchange  rate published  by the Bank of Botswana.
 (2) Notwithstanding subsection (1), in the case of goods declared for 
home use for which clearance has not yet been granted, if there has been a reduction in the rate of duties and taxes, a declarant may ask for the application of the new tariff rate more favourable to that which was in force at the date of registration of a customs declaration.
 124. (1) Duties and taxes shall be assessed by the Revenue Service.
 (2) The  Revenue Service shall immediately notify a declarant of 
the amount of duties and taxes assessed.  Identification  
measures
Assessment of 
comingled goods
Application of 
results of 
verification  of 
declaration
Application of 
tariff and rate of exchange
Notification  of 
amount of duties and taxes
G/VAL/N/1/BWA/1 
 
- 49 -A.604
F – Release of goods
 125. (1) Goods shall be released to a declarant after the Revenue 
Service has examined them or decided not to examine them, if —
 (a) no infringement was detected;
 (b) all certificates,  authorisations  or other required documents     
  relating to the requested customs procedure have been acquired; and 
 (c) placing the goods under a customs procedure incurs a customs
  debt, the duties and taxes in relation to which have been guaranteed
  or paid.  
 (2) Notwithstanding subsection (1), where the Revenue Service 
considers that the examination of goods requires an analysis of samples, 
specific technical documentation  or an expert opinion, the release of the 
goods may be granted prior to receipt of the results of the examination 
subject to the provision of a guarantee and that the goods are not the subject of any prohibition or restriction.
  (3) In the event of identification  of a customs offence, the release may 
be granted without waiting for the settlement of the offence procedure:
 Provided that —
   (i) a declarant pays the duties  and taxes and provides a
    guar antee covering any additional duties and taxes and possible
    penalties, and
   (ii) the goods are not —
    (aa) prohibited or restricted,
    (bb) subject to forfeiture, or
    (cc) required to be presented as evidence at a later stage  
     of the proceedings.
 (4) Upon release, the goods shall be removed by a declarant, unless a 
particular time limit for their removal has been allowed by Revenue Service.
 126. (1) A guarantee provided by a declarant shall be satisfactory to 
the Commissioner General, and the amount shall be adequate to cover the payment of the duties and taxes due.
 (2) When Revenue Service conditionally releases goods prior to the 
payment of duties and taxes, the due date for the payment of the duties and taxes by a declarant shall be 10 days after the date the release has been granted by Revenue Service.
 (3) In case a declarant pays the duties and taxes after the period 
referred to in subsection (2), interest for late payment shall become due and the declarant may be liable to a penalty for late payment as may be determined by Revenue Service.
 127. Goods shall be deemed cleared by Revenue Service when 
all the formalities for the requested customs procedure have been accomplished.  
 128. (1) When goods are released or cleared, Revenue Service shall 
notify a declarant and the operator of a customs controlled area or other customs approved location of the goods by the transmission of an electronic message indicating that the goods have been released or cleared.General 
principles governing release of goods
Conditional release before clearance
When goods 
are deemed cleared
Release 
notification
G/VAL/N/1/BWA/1 
 
- 50 -A.605
 (2) The Revenue Service may, instead of electronically transmitting 
a release notification,  issue to a person referred to in subsection  (1) a 
printed version of the notification.
  (3) A release notification  under this section shall indicate whether —
 (a) the release is conditional and, if so, the conditions; or
 (b) the goods have been cleared and for which customs procedure.
 129. (1) An operator of a customs controlled area or  other customs 
approved location shall not deliver goods to a person unless —
 (a) the goods are under the physical control of the operator; or
 (b) the operator has received a release notification  from Reve nue
  Service.
 (2) A person shall not accept delivery of goods from an operator of 
a customs controlled area unless he or she is authorised by a release 
notification.
 (3) If an operator of a customs controlled area or other Revenue 
Service approved location delivers goods without having received a 
release notification  Revenue Service shall —
 (a) at the expense of the operator, return the goods to the operator or  
   deliver them to another place as the customs office may determine;  or
 (b) hold the operator liable for any duties and taxes payable on the  
  goods.
 130. If within five days after the date of the release notification  a 
declarant has not removed the goods from customs supervision, such goods shall be placed in a State warehouse at the expense of the declarant. 
G – Clearance for export
 131. (1) After completion of customs formalities under this Act, 
goods cleared for export by —
 (a) air shall immediately be loaded on board the aircraft by a declarant; and
 (b) land or inland waterway shall immediately be sent abroad by the  
  most direct route by a declarant.
 (2) Notwithstanding subsection (1), goods may be placed in a 
customs controlled area while waiting to be loaded on board or sent 
abroad.
 132. (1) Goods shall be deemed abandoned to the State when —
 (a) the owner of goods that are not in free circulation, or another
  person authorised to act on behalf of the owner, abandons the
  goods; or
 (b) the owner of the goods or a declarant cannot be identified to
  perform the customs formalities.
 (2) The Revenue Service shall, at the risk and expense of the owner 
or the person holding the goods, require them to remove the goods to a State warehouse or other location designated by Revenue Service.Delivery of 
released goods
Removal of 
goods after release or clearance
Clearance for 
export
Abandonment 
of goods  
G/VAL/N/1/BWA/1 
 
- 51 -A.606
 (3) If after 30 days from the date that the goods are placed under 
customs control, no person has come forward to Revenue Service to 
claim abandoned goods under this section, Revenue Service shall —
 (a) forfeit the goods to the state; or
 (b) dispose of the goods.
PART VII — Customs procedures
A – General provisions
 133. Except where otherwise provided, goods coming into or 
leaving Botswana may at any time, subject to the prescribed conditions, be placed under any customs procedure regardless of their nature, their quantity, their origin or their use.
 134. Goods placed under a customs procedure under section 132 
shall be the subject of a customs declaration.
 135. The Commissioner General may determine —
 (a)  goods that may be declared in an alternative manner to the
  standard customs declaration:
    Provided that the alternative provides the necessary
  particulars relating to the goods to be cleared for the requested
   procedure; or
 (b) procedures for which an alternative declaration may apply:
    Prov ided that the acceptance of the alternative declaration
  shall be noted by Revenue Service on the document that is used.
 136. (1) Clearance of imported goods for home use procedure shall 
be granted upon —
 (a)  payment of import duties and taxes;
 (b) payment, as appropriate, of other charges or fees, as may be
  determined;
 (c) compliance with legal measures of an economic nature and any
  prohibitions and restrictions; and 
 (d) completion  of other formalities  specified for the importation  of
  the goods.
 (2) Imported goods cleared for home use may be disposed of without 
customs restrictions, and shall obtain the customs status of goods in free circulation.
 137. (1) Where imported goods are cleared for home use at a 
reduced or zero rate of duties and taxes they shall remain under customs supervision unless —
 (a)  the conditions  fixed for the granting of the reduced or zero rate of  
  duties and taxes cease to apply;
 (b)  the goods are exported or destroyed; or 
 (c)  the use of the goods for purposes other than those prescribed for  
  the application of the reduced or zero rate of duties and taxes is  
  allowed in return for payment of the duties and taxes due.General 
provisions
Requirement 
for customs declaration
Use of an 
alternative to customs declaration
Home use 
procedure
Clearance at 
zero rate or reduced duties and taxes
G/VAL/N/1/BWA/1 
 
- 52 -A.607
 (2) Where goods referred to in subsection (1) have deteriorated or 
are destroyed as a result of an accident or force majeure and any waste 
or scrap resulting from such goods is allowed for purposes other than those prescribed for the application of the reduced or zero rate of duties and taxes, duties and taxes shall be applicable to the waste or scrap in that state.
 138. Imported goods cleared for home use shall lose their status as 
goods in free circulation where the import duties and taxes relating to the goods are refunded or remitted —
 (a) by placement under another customs procedure; or
 (b) in respect of goods that are refused as defective goods or which
  fail to comply with a contract and are exported or destroyed under
  customs supervision.
B – Home use of goods  
 139. Goods declared for re-importation in the same state shall 
qualify for the customs procedure where  —
 (a) the goods were exported without notification  of intended return;
 (b) a part of the exported goods is re-imported;
 (c) during their stay abroad they have undergone operations necessary
  for their preservation or maintenance, provided that their value
  at the time of exportation has not been enhanced by such operations;
 (d) the goods have already been placed under another customs
  procedure;
 (e) the goods were used, damaged or deteriorated during their stay
  abroad;
 (f) the goods are re-imported by a person other than the person who
  exported them;
 (g) the goods are re-imported in separate consignments; or
 (h) the goods are re-imported at a customs office other than the
   customs office where they were exported:
    Prov ided that it is proven to the satisfaction of Revenue
  Service that the goods were in free circulation in Botswana at the
  time of their export.
 140. Goods may be cleared as re-imported in the same state if they 
can be identified  as the same goods originally  exported from Botswana  
or the importer furnishes proof that the goods are the same goods originally exported.
 141. A customs declaration for re-importation in the same state shall 
not be required for the re-importation of packaging, containers, pallets and means of transport for commercial use that are currently used for the international transport of goods.
 142. (1) The time limit for the re-importation of goods in the same 
state shall be 12 months from the date of exportation of the goods from Botswana.Loss of home 
use status
Goods that 
qualify for re-importation
Identification  
of goods re-imported in the same state
Customs 
declaration for goods re-imported in the same state
Time limit for 
re-importation
G/VAL/N/1/BWA/1 
 
- 53 -A.608
 (2) The Commissioner General may extend the time limit referred to 
in subsection (1) upon request by a person concerned and for reasons 
deemed valid by Revenue Service.
 143. (1) At the request of the person concerned, Revenue Service shall 
allow exportation  with notification  of intended return to be converted  to 
outright exportation, subject to compliance with the relevant conditions and formalities.
 (2) The Commissioner General shall determine the requirements 
relating to the identification  of goods exported with notification  of 
intended re-importation.
C – Outright export
 144. (1) A customs declaration for goods destined for outright export 
shall be lodged with Revenue Service before the goods are to be taken 
out of Botswana. 
 (2) Subsection (1) shall not apply to —
 (a)  accompanied or unaccompanied baggage of a person leaving
  Botswana other than those items that s hall be cleared for outright
  export or for export under a customs procedure applicable to the
  items;
 (b)  accompanied and unaccompanied baggage of aircraft transit
  passengers leaving Botswana, provided the baggage —
   (i) is le aving Botswana on board the same aircraft that brought it
    into Botswana, or
   (ii) was transferred under customs supervision from the aircraft
    in which the baggage entered Botswana to another aircraft
    in which the baggage is to leave Botswana;
 (c) goods that were on board a means of transport for commercial
  use when the means of transport entered Botswana and which —
   (i) is not used on board the means of t ransport for commercial
    use while the means of transport is in Botswana, and
   (ii) rema in on board the means of transport for commercial use
    until the means of transport leaves Botswana;
 (d) goods in a single consignment of a customs value not exceeding  
  a prescribed amount, subject to subsection (3);
 (e)  goods, including trade samples, which have no commercial value;
 (f)  international postal articles of the following kinds posted in
  Botswana and exported through the Botswana Postal Services —
   (i) lett ers, postcards, greeting cards, telegrams and other similar
    communications containing personal messages only,
   (ii) printed papers, and
   (iii) literature for the blind;
 (g)  human remains; or
 (h)  any other category of goods as may be prescribed.
 (3) If goods are destined for outright export in more than one 
consignment for delivery to the same addressee in the same calendar year, the exclusion referred to in subsection (2) ( d) shall apply only to 
the extent that the combined customs value of the goods contained in 
those consignments does not exceed a prescribed amount.Goods exported 
with notification  
of intended 
return
Customs 
declaration for outright export
G/VAL/N/1/BWA/1 
 
- 54 -A.609
 (4) The Revenue Service may —
 (a) inspect or detain goods declared as qualifying for an excluded
  category referred to in subsection (2); or
 (b) require proof that the goods do qualify for the excluded category.
 145. (1) The Commissioner General may prescribe special processes 
and requirements for the release and clearance for outright export of —
 (a) electricity to be exported through cross-border transmission
  lines; and
 (b) other goods to be exported through cross-border p ipelines or by
  means of cross-border cable cars or conveyor belts.
 (2) The Commissioner General may exempt electricity or other goods 
under this section from a provision of this Act that is not consistent 
with such special processes and requirements, including any provision relating to the clearance of goods.
 146. (1) A person clearing any goods for export under the outright 
export procedure shall, if the goods are not exported within a prescribed time limit, notify Revenue Service of —
 (a)  the failure to export the goods; and
 (b)  the reasons for the failure.
  (2) The Revenue Service may, whether a notification  has been given or not —
 (a) secure the goods or require the goods to be secured in such
  manner as Revenue Service may determine pending the export
  of the goods; or
 (b) withdraw the release given for the goods.
D – Customs warehouses  
 147. There shall be two classes of customs warehouses —
 (a) a public customs warehouse that shall be made available to any  
  person for the storage of goods that are not in free circulation; and 
 (b) a private customs warehouse that shall be used exclusively by a
  warehouse operator for the storage of goods owned by the
  operator or in which such operator has a material interest.
 148. A person wishing to operate a customs warehouse shall make 
an application to the Commissioner General, in such form as may be 
prescribed, to be so registered and issued with a customs warehouse licence.
 149. (1) Storage of goods in a public customs warehouse established 
under section 154 shall be allowed for all kinds of goods liable to duties and taxes or to prohibitions or restrictions other than those imposed on grounds of —
 (a) public morality, public security, public safety, public hygiene  
  or public health;
 (b)  protection of human and animal life; 
 (c)  phytosanitary and environmental considerations;
 (d)  protection of national treasures; 
 (e)  protection of intellectual property; and 
 (f) protection of consumers, 
 irrespective of quantity, country of origin, country of export or country
 of destination.Failure to export 
goods cleared for outright export
Classes of 
customs warehouses
Licensing of customs warehouse
Admissibility 
of goods to customs warehouseClearance of goods exported through cross-border transmission lines, etc.
G/VAL/N/1/BWA/1 
 
- 55 -A.610
 (2) Goods which constitute a hazard, which are likely to af fect 
other goods or which require special installations shall be accepted by 
customs warehouses specially designed to receive them.
 (3) Goods may be placed in a customs warehouse on the condition 
that they will be subsequently exported in the following cases —
 (a) goods in free circulation that are entitled to a refund of duties
  and taxes when exported so that they may qualify for such refund
  immediately;
 (b) goods under the temporary admission procedure, so that the   
  obligations under that procedure may be suspended or discharged; or
 (c) goods that are liable to or have b orne internal duties or taxes, in
  order that a person liable for such internal duties or taxes may
  qualify for exemption from or refund of the internal duties and
  taxes.
 (4) The Commissioner General shall by Notice published in the 
Gazette, specify goods that are subject to prohibition or restriction for entry into customs warehouses.
 150. (1) Goods under a customs warehousing procedure shall be 
limited to two years from the date the goods are cleared for entry into any public or private customs warehouse.
 (2) The Commissioner General may extend the time limit under 
subsection  (1) for up to six months if the extension  is justified by 
particular circumstances, or for such other period as may be required in exceptional cases.
 151. (1) A customs warehouse operator and the declarant of goods 
shall be responsible for ensuring that while the goods are under a customs warehousing procedure they are not removed from customs supervision.
 (2) A customs warehouse operator shall be responsible for —
 (a) fulfilling the obligations  that arise from stor age of a good s placed
  under a customs warehousing procedure; and
 (b) complying with the conditions specified in the license issued
  under section 148.
 (3) The declarant of goods shall be responsible for compliance with 
the obligations that result from the placement of the goods under a custom warehousing procedure.
 (4) In the case of a private customs warehouse, the warehouse 
operator shall be the depositor of goods.
 152. A customs warehouse operator shall keep a record of all 
warehoused goods in such manner and format as may be prescribed by the Commissioner General for -
 (a) goods received in the warehouse, and the date of receipt of the  
  goods;
 (b) the purpose for which and, in the case of a public customs
  warehouse, the client on whose behalf, the goods are warehoused;
     (c) any warehoused goods that are damaged, destroyed, lost or
      unaccounted for;Time limit for 
storage  
Responsibilities 
of customs warehouse operator and declarant
Keeping of 
records
G/VAL/N/1/BWA/1 
 
- 56 -A.611
 (d)  goods removed from the warehouse, the date of removal of the  
  goods and the person who removed them;
 (e) clearance  for a specific customs procedure;  or
 (f) any other purpose as may be determined.
 153.  (1) The Commissioner General may require a customs warehouse 
operator to submit reports to Revenue Service regarding storage of goods 
at the warehouse for such periods as he or she may deem necessary.
 (2) A report under subsection (1) shall contain information for —
 (a) goods received in the warehouse during the reporting period;
 (b) goods removed from the warehouse during the reporting period;
 (c) any surpluses or shortfalls of goods in the warehouse, as at the
  end of the reporting period; and
 (d) any goods in the warehouse damaged, destroyed, lost or
  unaccounted for during the reporting period.
 154. (1) A public customs warehouse shall be established as may be 
determined by the Commissioner General.
 (2) A person wishing to operate a public customs warehouse shall 
make an application to the Commissioner General, in such form as may be prescribed, to be so registered and licensed.
 (3) The establishment of a public customs warehouse shall be 
subject to the provision of a guarantee by the operator upon payment of an amount as may be determined by the Commissioner General.  
 (4) The Commissioner General may revise the amount of the 
guarantee under subsection (3) where the interests of the Revenue Service so justify.
 (5) The Commissioner General shall determine the conditions for 
the management and operation of a public customs warehouse.
 155. A public customs warehouse shall be open for the storage of 
goods to any person who has the right to dispose of the goods.
 156. (1) In the case of loss or substitution of goods placed in a public 
customs warehouse, a customs warehouse operator shall be liable for —
 (a) the customs debt; or 
 (b) an amount equal to the value of the goods, if they are prohibited
  for importation.
 (2) Any shortages occurring in goods placed in a public customs 
warehouse that are proven to result from the removal of impurities shall be admitted free of duties and taxes by Revenue Service.
 (3) Where it is proven to the satisfaction of Revenue Service that 
the loss of goods placed in a public customs warehouse is due to unforeseeable circumstances, to an event of force majeure or to causes inherent to the nature of the goods, the customs warehouse operator shall be relieved from liability for the duties and taxes or, if the goods are prohibited, for a sum representing the value of the goods.Submission of 
report
Establishment 
of public customs warehouse
Storage of goods 
in public customs warehouse
Liability for goods in customs warehouse
G/VAL/N/1/BWA/1 
 
- 57 -A.612
 (4) In the case of theft of goods placed in a public customs warehouse, 
the customs warehouse operator may be relieved from liability for the 
duties and taxes or, as appropriate, the sum representing the value of the goods, if the theft is proven to the satisfaction of Revenue Service.
 157. (1) For reasons deemed valid by a customs warehouse operator 
that supervises a customs warehouse, the declarant of goods shall be authorised —
 (a)  to inspect the goods;
 (b)  to take samples subject to payment, if necessary, of the duties
  and taxes;
 (c)  to carry out the operations necessary to ensure the preservation  
  of the goods; and
 (d) to carry out any other normal handling necessary to improve the
  presentation or the marketable quality of the goods, or to prepare
  such goods for transport, such as —
   (i) division or grouping together of the parcels, 
   (ii) sorting and grading the goods, and 
   (iii) change of packaging.
 (2) In case of default by the declarant, the customs warehouse 
operator under subsection (1) may, for reasons deemed valid by the 
customs office that supervises  the warehouse,  carry out the operations  
necessary to ensure the proper preservation of the stored goods.
 (3) The Commissioner General shall, in accordance with relevant 
legislation, specify the nature and the level of loss acceptable in a customs warehouse.
 158. An owner of goods stored in a public customs warehouse may 
transfer such goods, and any obligations of the former owner under a customs warehousing procedure shall be transferred to the new owner.
 159. Goods which present a hazard or which are likely to affect 
other goods shall be —
 (a) allowed in a specially equipped customs warehouse in accordance  
  with the relevant legislation and requirements; or
 (b) removed from a warehouse to another place if Revenue Service,  
  in the public interest, so directs.
 160. (1) Any person entitled to dispose of goods placed in a customs 
warehouse shall be authorised to remove all or part of the goods from one customs warehouse to another or to place them under another customs procedure, subject to compliance with the conditions and formalities applicable in each case.
 (2) Goods in a customs warehouse may, except where otherwise 
provided, upon their removal from the customs warehouse, receive the same treatment as if they had been directly imported.
 (3) Subject to the provisions of subsection (4), where goods in a 
customs warehouse are declared for home use, the duties and taxes due 
shall be paid according  to the tariff classification  and on the basis of the 
quantities that are recorded upon their removal from the warehouse.Transfer of 
ownership of goods
Hazardous 
goods
Removal of 
goodsAuthorised 
operations  
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- 58 -A.613
 (4) A product placed in a customs warehouse for the discharge of 
operations carried out under an inward processing procedure shall be 
re-exported out of Botswana.
 (5) Notwithstanding subsection (4), the Commissioner General may 
authorise a product to be entered for home use.
 (6) Where goods stored in a customs warehouse are not removed 
after their clearance for another customs procedure, they shall be placed 
in a State warehouse  within five days from the date of the clearance.
 161. (1) In the case of release of goods for home use after customs 
warehousing, the applicable rate of duties and taxes shall be the one in force on the date of registration of a customs declaration for home use.
 (2) In the case of shortages of goods, the rate of duties and taxes 
applicable to shortages shall be the one in force on the date of the discovery of the shortage.
 (3) In the case of irregular removal of goods, the applicable rate of 
duties and taxes shall be the one in force on the date of the removal if this can be determined.
 (4) If the date of removal of goods from a customs warehouse cannot 
be determined, the highest applicable rate in force since the date of the entry of the goods into the customs warehouse, or if possible since the last inventory, until the date the removal was reported, shall be applied.
 (5) For the application of the provisions of subsections (1) and (3), 
the value to be taken into account is, as appropriate, that of the goods on one of the dates referred to in the relevant subsection, and shall be determined in accordance with the provisions of this Act relating to customs valuation.
 162. (1) Goods that have deteriorated or been damaged as a result of 
an accident or force majeure while they are under a customs warehouse procedure shall, in the absence of re-exportation, be declared for home use as if they had been imported in their current state, provided that the deterioration or damage is proven to the satisfaction of Revenue Service.
 (2) Notwithstanding subsection (1), upon request by the declarant, 
Revenue Service may authorise the destruction of imported goods that have deteriorated or been damaged in a customs warehouse, provided that the relevant duties and taxes applicable to any waste or scrap remaining after the destruction are paid.
 163. If within five days after the expiration  of the time limit for a 
customs warehousing procedure the goods are not removed from the customs warehouse, the goods shall be placed in a State warehouse at the expense of the declarant.
 164. In case of closure of a customs warehouse, the declarants shall 
be required to transfer their goods to another customs warehouse or 
to place the goods under another customs procedure  within five days, 
provided that the conditions and formalities applicable to each of the 
cases are fulfilled.Applicable rate 
of duties and taxes
Deteriorated or 
damaged goods
Expiration of 
time limit
Closure of 
customs warehouse
G/VAL/N/1/BWA/1 
 
- 59 -A.614
 165. (1) A customs warehouse operator shall be entitled to charge the 
declarant storage fees for goods that are placed in a customs warehouse.
 (2) Storage fees referred to in subsection (1) shall be determined by 
a customs warehouse operator.
E – Customs transit  
 166. (1) Goods transported under a customs transit shall be allowed  
from —
 (a)  a customs office of entry to a customs office of exit;
 (b)  a customs office of entry to an inland customs office; 
 (c)  an inland customs office to a customs office of exit; or
 (d)  an inland customs office to another inland customs office.
 (2) Goods transported under a customs transit shall not be subject to 
the payment of duties and taxes:
 Provided that —
 (a)  the conditions laid down by Revenue Service are met; and 
 (b)  a guarantee is furnished covering the duties and taxes that may
  become payable in case the goods are not delivered to the customs
   office of destination.  
 (3) Except as provided for under this Act, Revenue Service shall not 
clear prohibited goods for transit.
 (4) Where the goods under a customs transit are subject to special 
measures on an international level, Revenue Service may —
 (a)  inform any relevant authorities; and 
 (b)  subject the goods to strict control measures.
 167. (1) Goods under a customs procedure shall be transported by a 
bonded carrier. 
 (2) Notwithstanding subsection (1), the Minister may prescribe other 
means under which goods under a customs transit may be transported.
 168. A declarant and a carrier of the goods shall be responsible for 
compliance with the obligations for the goods under a customs transit 
procedure, and for ensuring that the goods are produced intact at the 
office of destination  in accordance  with the conditions  imposed by 
Revenue Service.
 169. (1) A customs transit operation shall be carried out within the 
time limit fixed by a customs office of departure.
 (2) The Minister shall prescribe the time limit for customs transit of 
a mode of transport.
 170. The Revenue Service shall, for control purposes, require goods 
to —
 (a)  follow a prescribed itinerary; or
 (b)  be transported under customs escort.
 171. (1) Where goods under a customs transit are conveyed in a 
transport-unit,  a customs seal shall be affixed on the transport-unit  in 
such a way that —
 (a)  the customs seals may be affixed simply and effectively;Customs 
warehouse charges
Customs transit 
procedure
Transport of 
goods under customs transit procedure
Responsibility 
under customs transit procedure
Time limit for 
customs transit
Customs transit 
movements
Customs seals
G/VAL/N/1/BWA/1 
 
- 60 -A.615
 (b)  no goods may be removed from or introduced into the sealed
  parts of the transport-unit without leaving visible traces of
  tampering or without breaking the customs seals;
 (c)  the transport-unit contains no concealed spaces where goods
  may be hidden; or
 (d) all spaces capable of holding goods are easily accessible for
  customs inspection.
  (2) If the transport-unit  cannot be sealed effectively,  identification  
of the packages shall be assured and unauthorised interference rendered 
readily detectable by —
 (a)  full inspection of the goods and recording the result on the transit  
  document;
 (b)  affixing customs seals on each package;
 (c)  a precise description of the goods by reference to samples, plans,
  drawings, photographs or any other similar means, to be attached
  to the transit document;
 (d) stipulation of strict routing and strict time limits; or
 (e) transport under customs escort, if the measures referred to in
  paragraphs ( a), (b ), (c) and (d ) cannot be employed or are
   considered  to be insufficient  by Revenue Service.
 (3) The Revenue Service may withhold release of the goods for 
transit in a transport-unit if —
 (a) the transport-unit cannot be sealed effectively;
 (b) identification  of the packages cannot be assured; and
 (c) unauthorised interference cannot be rendered readily detectable.
 172. (1) A customs seal and identification  mark affixed by a foreign 
customs administration may be accepted for the purposes of a customs transit operation unless —
 (a)  the seal and identification  mark are considered  not to be sufficient;
 (b) the seal and identification  mark are not secure; 
 (c) customs proceeds to an examination of the goods; or 
 (d) the authenticity  of the seal and identification  mark is questionable.
 (2) When a foreign customs seal and fastenings have been accepted 
in Botswana, they shall be afforded the same legal protection as national seals and fastenings.
 173. (1) Following a request by a person concerned, and for reasons 
deemed valid by Revenue Service, a customs officer may accept the 
change of the office of destination  and, if designated,  the route.
 (2) Goods transported under a customs transit may be transferred 
from one means of transport to another without Revenue Service authorisation, provided that the customs seals are not broken or 
interfered  with and the customs office of destination  is notified.
 (3) Any accident or unforeseen event directly affecting a customs 
transit operation  shall be notified by the carrier or any person concerned  
to the customs office of departure  or the nearest customs office as soon 
as possible.Seals affixed 
by foreign 
customs administration
Changes en route
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- 61 -A.616
 174. The following actions shall be prohibited during a customs 
transit —
 (a)  removing or tampering with any customs seals affixed to the
  transport-unit;
 (b)  changing the marks and numbers of the packages;
 (c)  adding other marks and writing;
 (d)  carrying out any changes to packaging; and 
 (e)  opening the packages or removing the identification marks
   affixed by Revenue Service.
 175. Goods transported under a customs transit and the documents 
that accompany them shall in the course of transit, be presented upon 
any request made by a customs officer.
 176. (1) A customs transit procedure shall be terminated upon 
presentation of goods and the  documents that accompany them at the 
customs office of destination  —
 (a)  within the time limit allowed for this purpose; 
 (b)  without the goods having undergone any change or having been
  used; and 
 (c)  with the customs seals and the marks of identification  intact.
  (2) As soon as goods are placed under the control of a customs office 
of destination,  the customs office of destination  shall notify the customs 
office of departure  of any irregularities.
  (3) A customs office of destination  shall -
 (a) without delay, terminate a customs transit operation after
  satisfying itself that all the conditions have been met; and 
 (b)  release the guarantee within 24 hours.
 177. (1) In case of failure to present all or part of the goods under 
customs transit to a customs office of destination,  a carrier shall be 
liable for payment of the duties and taxes on any identified  shortages.
 (2) If the shortages relate to prohibited goods, the carrier shall be 
liable to pay a sum equal to the value of the goods.
 (3) Where it is proven that the loss of goods under customs transit is 
due to unforeseen circumstances, an event of force majeure or causes 
inherent to the nature of the goods, the carrier shall be relieved from liability for the duties and taxes or, if the goods are prohibited, from payment of the sum equal to the value of these goods.
 178. (1) Goods that have deteriorated or have been damaged as a 
result of an accident or force majeure while under customs transit, may be declared for home use as if they had been imported in their current state, provided the deterioration or damage is proven to the satisfaction of Revenue Service.
 (2) Notwithstanding subsection (1), upon request by any person 
concerned,  a customs office may authorise the destruction  of the goods 
under customs transit that have deteriorated or been damaged, if the relevant duties and taxes related to any waste or scrap remaining after the destruction are paid.Presentation of 
goods and transit documents upon request
Termination of 
customs transit
Loss of goods 
under customs transit
Goods 
deteriorated or damaged while under customs transitProhibited 
actions en route
G/VAL/N/1/BWA/1 
 
- 62 -A.617
F – Transshipment
 179. (1) Goods admitted to a customs transshipment procedure shall 
not be subject to the payment of duties and taxes unless the conditions 
laid down by Revenue Service are met.
 (2) Where goods are prohibited, restricted or subject to special 
measures on an international level for importation, the goods may be admitted under a customs transshipment procedure with the prior approval of Revenue Service: 
 Provided that the goods are subjected to strict control measures by 
customs.
 180. The Revenue Service shall accept one commercial or transport 
document as a customs declaration for both the arrival and departure of goods admitted to a customs transshipment procedure.
 181. Where deemed necessary,  a customs office shall take measures 
upon importation to ensure that goods to be transshipped may be 
identified  at the time of export and that any unauthorised  interference  
may easily be detected.
 182. (1) A customs office shall fix a time limit for the export of goods 
declared for transshipment. 
 (2) The time limit referred to in subsection (1) shall take into 
account the duration necessary for the execution of the transshipment operations.
 (3) Upon a request by a person concerned, and for reasons deemed 
valid by Revenue Service, a customs office may extend the time limit 
initially fixed under subsection  (1).
 183. (1) Upon a request by a person concerned,  a customs office may, 
under the conditions which it deems appropriate, authorise goods under a transshipment to undergo operations likely to facilitate their export.
 (2) Prohibited goods and those subject to special measures on an 
international  level for importation  shall be excluded from the benefit of 
the provisions of subsection (1).
G – Temporary admission
 184. (1) The Revenue Service shall grant a temporary admission 
procedure  where it is possible to ensure the identification  of imported 
goods at the time of re-export.
  (2) The Revenue Service may take their own identification  measures 
where commercial  means of identification  are not sufficient.
 (3) Notwithstanding subsection (1), Revenue Service may authorise 
use of the temporary admission procedure without ensuring the 
identification  of the goods when, in view of the nature of the goods or the 
nature of the operations  to be carried out, the absence of identification  
measures is not likely to lead to abuse of the procedure.
 185. (1) The Revenue Service may clear goods for temporary 
admission  without a standard customs declaration  if it is satisfied that 
the goods will be subsequently re-exported.Customs 
declaration fortransshipment
Identification  
of transshipped goods
Time limit for 
transshipment
Authorised 
operations  
Requirement 
for identification  
of goods
Clearance of 
goods for temporary admissionGoods that may 
be admitted to customs transshipment procedure
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 (2) The Revenue Service may clear goods for temporary admission 
on authority of an ATA, CPD or other carnet.
 186. If temporarily admitted goods are not the subject of a carnet, 
Revenue Service may require the submission of a guarantee covering 
any duties and taxes to which the goods may be liable.
 187. Temporarily admitted goods shall be allowed to undergo 
operations necessary for their preservation during their stay in Botswana.
 188. (1) The Revenue Service shall determine, in each case, the time 
limit within which goods placed under a temporary admission procedure shall be re-exported or placed under another customs procedure, and inform the persons concerned.
 (2) The time limit referred to in subsection (1) shall not exceed 12 
months.
 (3) Upon a request by a person concerned and for reasons deemed 
valid, Revenue Service may extend the time limit referred to in subsection (2).
 189. (1) The following goods may be placed under the temporary 
admission procedure with conditional relief of import duties and taxes —
 (a) goods for display or use at exhibitions, fairs, meetings or similar  
  events;
 (b)  professional equipment;
 (c)  containers, pallets, packaging, samples and other goods imported
  in connection with a commercial operation;
 (d)  goods imported for educational,  scientific or cultural purposes;
 (e)  personal effects of travellers and goods imported for sports   
  purposes;
 (f)  tourist publicity material;
 (g)  goods imported for humanitarian purposes;
 (h)  means of transport; and
 (i)  live animals intended for exhibitions, sporting and other events.
 (2) Notwithstanding subsection (1), the Commissioner General may 
determine other goods that may be placed under a temporary admission procedure.
 190. Upon request by a person concerned, Revenue Service may 
authorise the transfer of the benefit of a temporary  admission  procedure  
to another person, if the other person —
 (a) satisfies the conditions  laid down for the procedure;  and 
 (b) accepts the obligations  of the first beneficiary  of the temporary
  admission.
 191. (1) Goods that are damaged as a result of an accident or force 
majeure while under a temporary admission procedure may, in the 
absence of re-exportation, be declared for home use as if they had been imported in their current state provided, the deterioration or damage is proven to the satisfaction of Revenue Service.Guarantee for 
goods under temporary admission
Operations 
allowed for temporary procedure
Duration of 
temporary admission
Temporary 
admission with conditional relief
Transfer of 
benefit of 
temporary 
admission
Goods damaged 
under temporary admission
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- 64 -A.619
 (2) Notwithstanding subsection (1), upon the request of the person 
concerned Revenue Service may authorise the destruction of temporarily 
admitted goods that have been damaged, if the relevant duties and taxes applicable to any waste or scrap remaining after this destruction are paid.
 192. (1) Where Revenue Service is satisfied that the conditions  for 
the procedure have been met, a temporary admission procedure shall be terminated by the re-export of the temporarily admitted goods.
 (2) Goods under temporary admission procedure may be re-exported —
 (a)  through a place of exit other than the place of entry through  
  which the goods were temporarily admitted; and
 (b)  in one or more consignments.
 (3) Notwithstanding subsection (1), a temporary admission proc edure 
may be terminated by placement of the temporarily admitted goods under another customs procedure if —
 (a) the time limit for the temporary admission has not expired; and
 (b) the conditions and the formalities applicable to the requested
   customs procedure  are satisfied.
 193. (1) When a temporary admission procedure has not been 
terminated within the time limit granted for the temporarily admitted goods, Revenue Service shall recover the duties and taxes.
 (2) In addition to the recovery of duties and taxes provided for in 
subsection (1), Revenue Service may, depending on the circumstances, regard the goods as cleared for home use if the applicable conditions 
and formalities  have been satisfied.
 194. A declarant shall bear the responsibility of proving to the 
satisfaction of Revenue Service, that the goods placed under a temporary admission procedure were loaded for re-export or were re-exported in accordance with the conditions of the procedure.
 195. A means of transport for commercial use duly registered abroad, 
whether loaded or not, shall be temporarily admitted to Botswana with suspension of import duties and taxes and without any formal clearance, provided — 
 (a)  they are not used for internal transport within Botswana; and
 (b)  they are intended for re-exportation without having undergone any
  change, except normal depreciation due to their use, normal
  consumption of lubricants and fuels.
 196. (1) A customs office may require that a means of transport 
for commercial use that is registered abroad be subject to a customs document and adequate guarantee. 
  (2) Where a customs office fixes a time limit for the re-exportation  
of a means of transport for commercial use, the time limit shall be determined by taking into account the particular conditions of the intended transport operations.Expiration of 
time limit
Proof of 
re-export of goods
Temporary 
admission of means of transport for commercial use
Documentation 
for means of transport for commercial useTermination of 
temporary admission
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H – Common provisions for inward processing of goods for home use
 197. (1) A person wishing to —
 (a) import goods under the inward processing procedure, the
   processing of goods for home use or the drawback procedure; or 
 (b) export goods under the outward processing procedure,
  shall register with Revenue Service in accordance with this Act.
 (2) Prior to importing or exporting goods in terms of subsection 
(1), a registered person shall submit an application to Revenue Service 
for approval to use the inward processing procedure, the processing of goods for home use, the drawback procedure or the outward processing procedure.
 (3) A right to import goods under the inward processing procedure 
or the processing of goods for home use procedure or to export goods under the outward processing procedure shall not be limited to the owner of the goods.
 198. Prior to granting an application for approval to use the inward 
processing, the processing of goods for home use procedure or the drawback procedure, Revenue Service shall inspect and approve the premises of the registered person where the processing of the goods is to be carried out.
 199. (1) Goods that have been imported under the inward processing 
procedure or the processing of goods for home use procedure shall be conveyed directly to the approved premises of the holder of the permit.
 (2) Notwithstanding subsection (1), upon request by the holder 
of the permit and for reasons deemed valid by Revenue Service, the Commissioner General may authorise the goods to be moved to premises other than those of the holder of the permit.
 (3) Goods placed under the inward processing procedure or the 
processing of goods for home use procedure may be moved between different places in Botswana owned by the holder of the permit, if the places have been approved by Revenue Service for the procedure.
 200. The Commissioner General may authorise processing ope rations 
to be carried out by a registered person other than the holder of a permit, if the holder of the permit remains responsible to Revenue Service for compliance with the conditions for the procedure for the entire duration of the operations.
 201. (1) The Commissioner General may authorise transfer of 
ownership of goods that have been imported under an inward processing 
procedure or the processing of goods for home use procedure and the compensating products to another registered person, if the person assumes the responsibilities and obligations under the procedure.
 (2) Goods imported under an inward processing procedure or the 
processing of goods for home use procedure may only be transferred to another registered person who has been approved by Revenue Service to import the same goods under the inward processing or the processing of goods for home use procedure, if the request for such a transfer is submitted to and approved by the Commissioner General prior to the 
transfer.Approval of 
procedure by Revenue Service
Approval of 
premises for inward processing, etc.
Movement of 
imported goods under inward processing, etc. 
Transfer of 
processing operations under inward processing, etc.
Transfer of 
ownership of goods under inward processing, etc.
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- 66 -A.621
 202. A person carrying out an activity involving the storage, 
manufacturing, processing or transport of goods placed under an inward 
processing procedure, the processing of goods for home use, a drawback procedure, an outward processing procedure, or the compensating products, shall maintain records in such a manner that enables Revenue Service to supervise the processing procedure, in particular with regard 
to identification  of the goods placed under that procedure,  their customs 
status and their movements.
I – Inward processing
 203. The following shall constitute inward processing operations —
 (a) the processing of goods, including their construction, assembly  
  with other goods, disassembly or other workings;
 (b)  the manufacture of goods;
 (c)  the repair of goods, including restoring their original state and
  their working order; 
 (d) the packaging of goods, their packing or re-packing; and
 (e) the use of certain goods that shall not be found in compensating
  products, but that allow or facilitate the production of those
  products, even if they are entirely or partially used in the process.
 204. Goods already placed under another customs procedure may 
benefit from the inward processing  procedure.
 205. (1) Depending upon the nature of its operations, an importer 
shall include in an application for approval to use an inward processing 
procedure an expected rate of yield that will be obtained per unit of the imported goods that are to be used in processing or manufacture. 
 (2) Where goods admitted for inward processing are to undergo 
manufacturing  or processing,  Revenue Service shall fix or agree to the 
rate of yield of the operation by reference to the actual conditions under which it is effected. 
 (3) The description, quality and quantity of the various compensating 
products shall be specified upon fixing or agreeing to the rate under 
subsection (2).
 206. (1) Equivalent goods shall be of the same quality and possess 
the same characteristics as the imported goods.
 (2) Notwithstanding subsection (1), Revenue Service may allow in 
certain cases for equivalent goods to be at a more advanced stage of manufacture than the imported goods. 
 (3) The Revenue Service shall allow —
 (a) compensating products to be obtained from equivalent goods; and
 (b) compensating products obtained from equivalent goods to be exported  
  out of the Common Customs Area prior to the importation of the  
   imported goods.Inward
processing operations
Placement of 
goods under inward processing procedure
Equivalent goods 
and compensating productsRecord keeping
Rate of yield
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- 67 -A.622
 (4) In the case of application of subsection (3), imported goods shall 
have the customs status of equivalent goods, and equivalent goods shall 
have the customs status of imported goods.
 207. The Revenue Service may take such steps as are necessary for 
the identification  of goods to be exported as compensating  products, 
by —
 (a) recording  specific marks or numbers on imported goods that are  
  cleared for inward processing;
 (b) affixing seals, stamps or individual  marks to such goods;
 (c) taking samples or making use of illustrations or technical descriptions
  of such goods; or
 (d) requesting evidence concerning the processing of the imported  
   goods.
 208. For purposes of determining the origin of compensating 
products obtained from goods placed under an inward processing procedure, the goods  shall be subject to the applicable Rules of Origin when they are cleared for export or another customs procedure.
 209. Where a customs debt is incurred on goods, the amount of the 
debt shall be determined on the basis of the elements of duties and taxes applicable to the imported goods at the time of the registration of the customs declaration for placement of the goods under an inward processing procedure.
 210. (1) Compensating products resulting from inward processing 
may be exported in one or more consignments.
 (2) An inward processing procedure shall be terminated upon the 
final export of the compensating  products.
 (3) Upon request by a person concerned and for reasons deemed 
valid by Revenue Service, Revenue Service may authorise the re-export of the goods in their unaltered state.
 (4) An inward processing procedure may be terminated by the 
placement of the imported goods or the compensating products under another customs procedure, if the conditions and the formalities 
applicable  to the procedure  are satisfied.
 (5) Where the compensating products are not exported, the amount 
of applicable duties and taxes shall be limited to the amount of duties and taxes applicable to the goods that were imported for inward processing.
 (6) For goods lost as a consequence of their nature, the termination of 
the inward processing procedure shall be granted to the extent that the compensating products are exported and if the loss is duly established to the satisfaction of Revenue Service.
 (7) The waste and scrap resulting from inward processing operations 
shall be liable, in the case of customs clearance for home use, to the duties and taxes that would be applicable to such waste and scrap as if they had been imported in that state.Identification  
measures  
Origin of goods 
obtained under inward processing procedure
Occurrence of 
customs debt
Termination of 
inward processing procedure
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J – Processing of goods for home use
 211. The Revenue Service shall approve an application for processing 
of goods for home use procedure  where it is satisfied that —
 (a) the goods are specified in the Customs Tariff Schedules  as goods  
  that may be authorised for processing for home use;
 (b) the products resulting from the processing of the goods for home
  use were obtained from the imported goods and that the initial
  state of the goods shall not be economically restored after the
  manufacture or processing; and
 (c) recourse to the procedure shall not result in the misuse of the
  Rules of Origin and quantitative restrictions applicable to the  
  imported goods.
 212. Goods that are under another customs procedure may also 
benefit from the processing  of goods for home use procedure.
 213. Where a customs debt is incurred for goods in an unaltered 
state or for products that are at an intermediate stage of processing, 
the amount of the customs debt shall be determined on the basis of the elements of duties and taxes appropriate to the goods imported at the time of the registration of the customs declaration for placement of such goods under the processing of goods for home use procedure.
 214. (1) The processing of goods for home use procedure shall be 
terminated by clearance for home use of the products resulting from such processing.
 (2) Following a request by a person concerned, and for reasons 
deemed valid by Revenue Service, the processing of goods for home use procedure may be discharged by the placement of the goods under another customs procedure, if the conditions and formalities applicable to that procedure are met.
 (3) The waste and scrap resulting from the processing of goods for 
home use shall be liable, in the case of customs clearance for home use, to the duties and taxes which shall be applicable to such waste and scrap as if they had been imported in that state.
K – Drawback
 215. (1) Drawback may be paid in respect of —
 (a) imported goods used, consumed, manufactured or processed in  
  Botswana that are subsequently exported; 
 (b) imported goods that have been replaced by the same quantity of  
  equivalent goods used in the production of the exported goods; or 
 (c) imported goods subsequently exported in the same condition as  
  when they were imported.
 (2) For the purposes of subsection (1), goods shall be deemed to be 
exported if they are —Conditions for 
approval to process goods for home use procedure
Placement of 
goods under processing for home use procedure
Occurrence of 
customs debt
Termination of 
processing of goods for home use procedure
Scope of 
drawback
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- 69 -A.624
 (a) cleared for outright export from the Common Customs Area; or
 (b) placed in a customs warehouse or introduced into a special
  economic zone on condition that they are subsequently to be
  exported from the Common Customs Area.
 216. (1) At the time a customs declaration is lodged to import goods 
that will be subject to a drawback procedure, a declarant shall indicate 
to Revenue Service that he or she has been approved in accordance with this Act to import the goods under the procedure.
 (2) Notwithstanding subsection (1), Revenue Service shall not deny 
the payment of drawback if, at the time of importation of the goods, the declarant did not declare the intention of claiming drawback upon exportation. 
 217. (1) The time limit for a person to lodge a claim for drawback 
shall be within one year from the date of exportation of the imported goods for which the drawback is claimed.
 (2) Upon request by a declarant, for commercial or for other reasons 
deemed valid, the Commissioner General may extend the time limit under subsection (1).
 218. (1) A declarant shall submit a claim for drawback to Revenue 
Service in such form as may be prescribed. 
 (2) A drawback shall be granted to the extent that a declarant 
establishes, to the satisfaction of Revenue Service, that the imported goods that were cleared for home use under the drawback procedure were exported in the form of compensating products or goods in the same condition as whey they were imported.
 (3) Where a declarant frequently carries out drawback operations, 
Revenue Service may, upon request by the declarant, pay the drawback periodically for compensating products exported during a given period.
 (4) The amount of drawback shall be reduced by the value of any 
waste and scrap resulting from the imported goods that are not exported.
 219. The Revenue Service shall pay a drawback as soon as possible 
when the drawback  claim has been verified.
 220. If Revenue Service pays a drawback that was not duly payable 
or was in excess of the amount due to the declarant, the declarant shall repay the excess amount to the Commissioner General upon demand.
L – Outward processing procedure
 221. (1) The following shall constitute outward processing 
operations —
 (a) the processing of goods, including their construction, assembly  
  with other goods, disassembly or other workings;
 (b)  the manufacture of goods;
 (c)  the repair of goods, including restoring their original state and  
  their working order; 
 (d)  the packaging of goods, their packing or re-packing; andTime limit for 
drawback
Claims for 
drawback
Payment of 
drawback
Recovery of 
amount not paid
Outward 
processing operationsCustoms 
declaration when goods intended for drawback are imported
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- 70 -A.625
 (e) the use of certain goods that shall not be found in compensating
  products, but that allow or facilitate the production of the
  products, even if they are entirely or partially used in the process. 
 (2) The following goods shall not be placed under the outward 
processing procedure —
 (a) goods whose export gives rise to a refund or remission of import  
  duties and taxes; and 
 (b)  goods that, prior to their exportation, had been placed under home
  use with full exemption from import duties and taxes because of
  their end use, if the conditions fixed for the granting of this
  exemption remain applicable.
 222. (1) Depending upon the nature of its operations, an exporter 
shall include in an application for approval to use the outward processing 
procedure an expected rate of yield that will be obtained per unit of the exported goods that are to be used in processing or manufacture.
  (2) The Revenue Service may fix or agree a rate of yield for an 
outward processing operation when it deems it necessary or when it will facilitate the operation. 
 (3) The description, quality and quantity of the various compensating 
products shall be specified upon fixing or agreeing to the rate under 
subsection (2).
 223. The Revenue Service may take such steps as are necessary 
for the identification  of compensating  products obtained from goods 
exported under the outward processing procedure when those products are cleared for home use, by —
 (a) recording  specific marks or numbers on goods exported under  
  the outward processing procedure before their export;
 (b) taking samples or making use of illustrations or technical
  descriptions of such goods; and
 (c) requesting evidence concerning the processing abroad of the  
  exported goods.
 224. An exemption from import duties and taxes for compensating 
products resulting from an outward processing procedure shall be granted where the compensating products are declared for home use by —
 (a)  a declarant for the outward processing procedure; or
 (b)  any other person established in Botswana acting on behalf of the  
  declarant,
 if that the conditions  of the procedure  are fulfilled.
 225. An exemption from import duties and taxes for compensating 
products obtained abroad from goods temporarily exported for outward processing shall be the amount of duties and taxes for the compensating products less —
 (a)  the cost of manufacture, processing or repair; or
 (b)  the amount of any exemption, refund or drawback previously
  granted to the temporarily exported goods.Rate of yield
Identification  
measures
Exemption from 
import duties and taxes under outward processing procedure
Determination 
of exemption from import duties and taxes under outward processing procedure
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- 71 -A.626
 226. (1) Where an operation of outward processing involves the 
repair of temporarily exported goods, their clearance for home use shall 
be exempt from import duties and taxes if it can be demonstrated to the 
satisfaction  of the customs office that the repair was carried out free of 
charge, of —
 (a)  a contractual or legal guarantee; or 
 (b)  the existence of a manufacturing defect.
 (2) Where the temporarily exported goods were originally imported 
and the defective state was taken into account at the time of the original clearance for home use, subsection (1) shall not apply.
 227. (1) Outward processing using a replacement system may 
be granted when the processing consists of repair of the temporarily exported goods by allowing the importation of a replacement product, 
instead of the compensating  product, while retaining the benefits of the 
outward processing procedure.
 (2) The conditions applicable to compensating products under the 
outward processing procedure shall apply to replacement products.
 (3) Replacement products may be imported prior to the export of 
the temporarily exported goods, if a guarantee covering the amount of import duties and taxes is furnished.
 (4) A guarantee shall be discharged upon the export of the temporarily 
exported goods under the outward processing procedure.
 228. (1) A replacement product shall satisfy the following conditions —
 (a)  the replacement product shall fall under the same tariff
   classification,  be of the same commercial  quality and have the
  same technical characteristics as the temporarily exported goods; and
 (b) where the temporarily exported goods were used prior to export,
  the replacement product should have been used and not be a new
  product.
 (2) The Revenue Service may grant an exception to the requirements 
referred to in subsection  (1) where it is satisfied that the replacement  
product was delivered free of charge, of —
 (a) a contractual obligation or legal guarantee; or 
 (b) the existence of a defect in manufacturing.
 229. (1) In the case of the prior importation of replacement products, 
the export of the temporarily exported goods shall be carried out within a period of 30 days from the date of registration of a customs declaration for the replacement products.
 (2) Notwithstanding subsection (1), Revenue Service may extend 
the time limit upon request by a person concerned where the reasons are deemed valid by Revenue Service.
 230. (1) An outward processing procedure shall be terminated by the 
importation of a compensating products —
 (a)  in one or more consignments or, in the case of a replacement
  system, by the importation of the replacement product in one or
  more consignments;Outward 
processing using replacement system
Conditions for 
replacement products
Prior importation 
of replacement products
Termination of 
outward processing procedureRepairs abroad 
on temporarily exported goods
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- 72 -A.627
 (b) if a part of the compensating pro duct obtained from the temporarily
  exported goods is imported; or
 (c)  at a place of entry other than the place of exit from where the
  temporarily exported goods were originally exported.
 (2) For goods whose loss results from their nature, termination 
of an outward processing procedure shall be granted if the loss is 
demonstrated to the satisfaction of Revenue Service and any remaining compensating product is imported.
 (3) The Revenue Service shall, upon request by a person 
concerned, terminate an outward processing procedure by allowing the re-importation free of import duties and taxes of goods temporarily exported for outward processing if they are returned in an unaltered state. 
 (4) An outward processing procedure may be terminated by the 
placement of the temporarily exported goods or a compensating product under the procedure of outright export, if the conditions and formalities 
applicable  to this procedure  are fulfilled.
 PART VIII — Special procedures
A: Travellers
 231. (1) Revenue Service formalities relating to travellers shall 
only be carried out in a customs office or a place designated  for such 
operations.
 (2) Subject to compliance with the appropriate customs controls, a 
traveller entering or departing Botswana by their own means of transport for private use, or by bus or rail, may be authorised to complete all the necessary customs formalities without being systematically required to leave the means of transport.
 232. (1) A traveller shall, upon arrival in Botswana, declare to 
Revenue Service any accompanied or unaccompanied goods that —
 (a)  were purchased or otherwise acquired abroad;
 (b)  were processed or repaired abroad; or
 (c)  are prohibited or restricted.
 (2) A traveller shall, upon departure from Botswana, declare to 
Revenue Service any accompanied or unaccompanied —
 (a)  goods as may be prescribed; and
 (b)  prohibited or restricted goods.
 (3) Goods referred to in subsections (1) and (2) in a person’s 
accompanied or unaccompanied baggage shall be declared whether or not the person entering or leaving Botswana is the owner of the goods.
 (4) A traveler that is carrying commercial goods shall declare the 
goods by lodging a customs declaration.
 233. (1) An operator of a means of transport for commercial use shall 
provide Revenue Service with electronic advance passenger information to facilitate the customs control of travelers and the clearance of their goods, unless authorised by the Commissioner General to submit the 
information by any other means.Place of customs 
formalities
Declaration
Facilitation of 
travellers
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- 73 -A.628
 (2) The Revenue Service shall not apply customs controls to transit 
passengers who do not leave a designated, secured transit area except 
where it is deemed necessary by the Revenue Service.
 (3) Any authorised person shall be allowed to present unaccompanied 
baggage for clearance to Revenue Service on behalf of a traveler. 
 234. (1) A returning resident shall be authorised to re-import, free of 
duties and taxes, his or her personal effects and means of transport for private use, which were in free circulation in Botswana, and which they previously exported upon their departure from Botswana, if the goods have not undergone any manufacturing, processing or repairs while abroad other than maintenance in connection with their use abroad.
 (2) The Revenue Service may, where necessary, require proof that 
the personal effects and means of transport for private use were owned and used in Botswana by the returning resident under subsection (1) prior to his or her departure.
 235. (1) Temporary admission into Botswana may be granted by 
Revenue Service to the personal effects and the means of transport for private use of non-resident travelers.
 (2) The Revenue Service shall not require a customs declaration or 
guarantee for the personal effects referred to in subsection (1) unless —
 (a) they exceed, in value, quantity or duration of stay, the limits   
  provided for by the Customs Tariff Schedules; or 
 (b) they are deemed by Revenue Service to be a risk. 
 (3) The Revenue Service shall not require a guarantee for 
a non-resident’s means of transport for private use referred to in subsection (1).
 (4) Notwithstanding subsection (3), Revenue Service may —
 (a) require a simplified  temporary  admission  document  to be lodged
  for a non-resident’s means of transport for private use and specify
  the duration of the temporary admission; or 
 (b) accept an internationally guaranteed carnet for the temporary
  admission.
 (5) A replacement part necessary to repair a means of transport 
for private use that is temporarily  in Botswana,  may benefit from the 
temporary admission procedure.
 (6) The personal effects and means of transport for private use of 
non-residents that are seriously damaged or destroyed as a result of an accident or force majeure shall be exempted from the obligation to re-export them.
 (7) If in the cases referred to in subsection (6), any waste or scrap is 
offered for sale in Botswana, a non-resident may be liable for duties and taxes applicable to the waste or scrap in that state.
 236. (1) The Minister shall, by notice published in the Gazette, in 
order to give effect to the provisions of the Customs Tariff Schedules state —Returning 
residents
Non-residents
Exemptions 
and flat rate 
assessment
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- 74 -A.629
 (a)  the amount in value and quantity of goods of a non-commercial  
  nature that a traveller may import for free circulation in Botswana,  
  free of duties and taxes; 
 (b) the applicable time limits for such exemptions; and
 (c)  the applicable declaration procedure for exemptions.
  (2) Goods imported as bona fide personal exemption  articles over 
the amounts specified in subsection  (1)(a), but less than a maximum 
amount specified in the Customs Tariff Schedules,  shall be subject to a 
flat rate of duty. 
  (3) Articles imported that exceed the maximum  amount specified in 
subsection (2) shall be declared by the traveller.
 (4) The provisions of subsections (1) and (2) shall apply to a traveller, 
whether resident or non-resident.
 237. For the purposes of customs control, the personal search of a 
traveler shall be carried out —
 (a) only in exceptional circumstances; and 
 (b) where there are reasonable grounds to suspect smuggling or the
  contravention of this Act. 
B – Duty free shops
 238. A duty free shop procedure shall allow —
 (a) goods not in free circulation to be sold at retail free of duties and  
  taxes; or
 (b) goods not in free circulation supplied to a duty free shop to be
  transported to the shop without placing them under a transit
  procedure.
 239. A person who wishes to operate a duty free shop shall make 
an application to the Commissioner General in such form as may be 
prescribed.
 240. (1) A duty free shop shall be located at a place approved by the 
Commissioner General.
 (2) An operator of a duty free shop shall be registered and licensed 
by the Commissioner General.
 (3) An operator of a duty free shop shall provide a guarantee for 
the operation of the duty free shop, which shall be determined by the Commissioner General.  
 (4) The Commissioner General may revise the amount of the 
guarantee under subsection (3) where the interests of the Revenue Service so justify.
 (5) The Commissioner General shall determine the conditions for 
the management and operation of a duty free shop.
 241.  An operator of a duty free shop shall be responsible for —
 (a) fulfilling the obli gations that arise from placement  of the goods
  placed under the duty free shop procedure; and
 (b) complying with the particular conditions specified in the duty
  free shop license.Searching of 
traveller
Duty free shop 
procedure
Application for duty free shop license
Operation of duty free shop
Responsibility 
of duty free shop operator
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 242. (1) An operator of a duty free shop shall, for goods not in free 
circulation —
 (a)  place the goods under a duty free shop procedure before being
  received in a duty free shop;
 (b) deliver the goods to the duty free shop indicated in the customs
  declaration; and 
 (c)  not redirect the goods to any place other than the duty free shop
  without the permission of Revenue Service.
 (2) Goods in free circulation shall be deemed to be under a duty free 
shop procedure when the goods are placed in a duty free shop.
 243. (1) An operator of a duty free shop may store, display for sale 
or sell in a duty free shop any goods referred to under section 241, 
including those placed under another customs procedure.
 (2) Goods for which the import, possession or export is restricted 
may be sold in a duty free shop in accordance with this Act.
 (3) Goods in free circulation that are entitled to a refund of duties 
and taxes when exported may be admitted to a duty free shop, so that they may qualify for the refund immediately on the condition that they will be subsequently exported.
 244. (1) An operator of a duty free shop shall sell goods in the duty 
free shop to —
 (a) a traveler or crewmember — 
   (i) depa rting from an air or rail terminal or where such goods
    are situated, on board an aircraft, cross-border train, vehicle
    or v essel to a destination outside the Common Customs
    Area, and
   (ii) holding a valid boarding pass or other documents indicating
    that they are about to undertake the voyage to such
    destination; and
 (b) a diplomat accredited to Botswana.
 (2) A traveler or a crewmember who has bought duty free goods 
shall board an aircraft, train, vehicle or vessel with the goods bought from a duty free shop.
 245. (1) An operator of a duty free shop may, with the approval 
of Revenue Service and for the purpose of promoting sales, establish a retail outlet for the duty free shop in other locations outside the air or rail terminal or land border-post in which the shop is situated and transfer goods in the shop to such outlets for display purposes, if -
 (a)  the outlet is only used for the purpose of taking orders; 
 (b) the delivery or pick-up of goods ordered from an off-site outlet  
  shall take place at the duty free shop;
 (c) the outlet is located within the area served by the same customs  
   office as the duty free shop;
 (d) the outlet is secure and meets such standards as may be prescribed;
 (e) the transfer of goods for display purposes between the duty free
  shop and the outlet takes place in accordance with such processes
  and requirements as may be prescribed; andGoods admitted 
to duty free shop
Buying from 
duty free shop
Off-site outletPlacement of 
goods under duty free shop procedure
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 (f) the liability for the payment of any duties and taxes on goods in  
  the duty free shop and in the outlet remain with the operator of a  
  duty free shop.
 (2) Goods transferred for display purposes in terms of subsection (1)
(e) shall be regarded as forming part of the goods in the duty free shop.
 246. (1) Goods not in free circulation supplied to a duty free shop 
for sale shall be limited to two years from the time of clearance of the 
goods under the duty free shop procedure.
 (2) The Commissioner General may extend the time limit under 
subsection (1) for up to six months or for such other period as may be required in exceptional cases.
C – Postal Traffic
 247. (1) The Revenue Service shall designate to the Postal Service 
the postal items that shall be presented to them for the purposes of customs control and the methods of presentation of these items.
 (2) The Minister shall prescribe postal items not to be presented for 
purposes of customs control.
 (3) A postal item shall not be subject to customs formalities when it 
is being conveyed in international transit.
 248. (1)  For the purposes of clearance and collection of duties and 
taxes on goods imported to or exported from Botswana by post, when all the information required by Revenue Service is available from the CN22 or CN23 and any supporting documents, the CN22 or CN23 shall be deemed to be the customs declaration.
 (2) Notwithstanding subsection (1), a customs declaration shall be 
required for —
 (a)  imported goods having such value as may be prescribed;
 (b)  goods subject to prohibitions or restrictions;
 (c)   goods the export of which shall be certified; and
 (d)  imported goods intended to be placed under a customs procedure 
other than clearance for home use.
 249. A customs officer shall have access to all fixed or mobile post 
offices, including  the sorting rooms for international  mail, to inspect 
postal items with origin inside or outside Botswana, whether such items are open or closed.
 250. Where an imported postal item containing goods subject to 
duties and taxes or other customs controls is not delivered or is refused by the addressee of the item, the Postal Service shall notify Revenue Service.  D – Stores 
 251. Goods that are not in free circulation in Botswana shall not be 
subject to duties and taxes —
 (a) when cleared for the stores procedure;
 (b) when automatically placed under the stores procedure upon
  entering Botswana; or
 (c)  while remaining under the stores procedure.Duration for 
keeping duty free goods
Presentation of 
postal items before Revenue Service
Declaration of 
postal items
Access to postal facilities
Undelivered postal items
Status of goods 
under stores procedure
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 252. A store on board an aircraft or train which enters Botswana 
shall be deemed to be under the stores procedure without any formal 
clearance for the stores procedure when the aircraft or train enters Botswana, provided the stores remain on board.
 253. A store placed on board an aircraft or train that is departing 
Botswana shall be placed under the stores procedure by the lodgement of a customs declaration for that procedure.
 254. A supply store in an aircraft and cross-border train that departs 
for a final destination  located abroad shall be exempt from duties and 
taxes if it has —
 (a) the quantities considered reasonable by Revenue Service taking
  into account —
   (i) the number of passengers and crewmembers, 
   (ii) the duration of the journey, and 
   (iii) the quantities already on board; and
 (b) for its operation and maintenance, the quantities considered
  reasonable for the operation and maintenance during the journey,
  taking into account the quantities already on board.
 255. Prohibited goods shall not be taken on board an aircraft or a 
cross border train.
 256. A store on board an aircraft or cross-border train that arrives in 
Botswana may —
 (a) be released for home use or placed under another customs
  procedure, if the applicable conditions and formalities in each
  case are met; or
 (b) be transhipped respectively to another aircraft or train for
   international  traf fic, subject to the prior approval of the cust oms
     office.
 257. (1) Stores that are under the stores procedure on board an 
aircraft or a cross-border train may —
 (a)  when the aircraft arrives at or departs from a customs airport,
  including stores in the personal possession of a crewmember, be
  reported by the person in charge of the aircraft to Revenue Service; or
 (b) when the train arrives at or departs from a designated railway
  station, including stores in the personal possession of a crewmember,
  be reported by the person in charge of the cross-border train t o
  Revenue Service.
 (2) A stores arrival or departure report under subsection (1) shall be 
submitted to Revenue Service by the person in charge of the aircraft or cross-border train for —
 (a) an aircraft, when the aircraft arrives at or departs from a customs
  airport; orStores on board 
arriving aircraft and train
Stores placed 
on board departing aircraft and train
Supply of stores 
exempted from duties and taxes
Prohibited or 
restricted goods as stores on board aircraft or train
Disposal of stores
Stores arrival and departure reports
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 (b) a cross-border train, when the train, after entering Botswana,
  arrives at a designated railway station or when the train departs
  Botswana from a designated railway station.
E – Relief consignments  
 258. (1) The Revenue Service shall grant clearance of a relief 
consignment without regard to the country of origin or country of 
destination, provided the relief consignment is authorised by —
 (a) lodging of a customs declaration or of a provisional or incomplete
  customs declaration subject to completion of the declaration within
   a specified period;
 (b) lodging, registering and checking of a customs declaration and  
  supporting documents prior to the arrival of the goods, and their  
  release upon arrival;
 (c) clearance outside the designated hours of business or away from  
   customs offices and the waiver of any charges in this respect; or
 (d) examination or sampling of goods only in exceptional circumstances.
 (2) A relief consignment received as a gift by an approved 
organisation for use by or under the control of such organisation, or for distribution free of charge by them or under their control, shall be admitted free of duties and taxes
 PART IX —  Relief from duties and taxes
 259. The Revenue Service may grant relief from duties and taxes on 
the following goods, subject to such conditions as may be imposed —
 (a) samples of no commercial value that are regarded by Revenue
  Service to be of negligible value and that are used only to solicit
  orders for goods of the kind they represent;
 (b) coffins containing  human remains and funerary urns containing   
  ashes of cremated remains;
 (c) products imported for testing, provided that the quantities imported
  do not exceed those strictly necessary for testing, and that the
  products are used up during testing or that remaining products are
  re-exported or rendered commercially valueless under customs
  control;
 (d) banknotes and coins of legal tender as well as the paper securities  
  imported; and
 (e)  any other goods as may be specified in the Customs Tariff
  Schedules and other relevant legislation.
 260. The Revenue Service may grant relief from duties and taxes for 
goods even where the goods are already placed under another customs 
procedure,  if the conditions  to benefit from the relief from duties and 
taxes under this Act are fulfilled.Relief from 
duties and taxes
Goods under 
another customs procedureRelief 
consignment for Revenue Service
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PART X — State warehouse
 261. The Commissioner General may —
 (a) designate a facility as a State warehouse to be operated by
  Revenue Service in accordance with this Act; or
 (b) licence a premise to be operated as a State warehouse by a person
  licensed in  accordance with this Act.
 262. (1) The Revenue Service may at any time instruct an operator 
of a customs controlled area or any other person in physical control of 
goods to remove the goods to a State warehouse if —
 (a) at the expiry of the temporary storage period, a customs declaration
  has not been lodged for the goods; 
 (b) the goods have not been removed from customs supervision
   within five days after their clearance;
 (c) the goods are subject to a lien in terms of this Act or any other
  relevant legislation; 
 (d) the goods are detained, seized or forfeited by Revenue Service; 
 (e) the goods were abandoned to the State; or
 (f) for any other reason, the goods are required to be removed to a
  State warehouse in accordance with this Act or any other  relevant
  legislation.
 (2) A person who is in physical control of goods imported into or 
exported from Botswana shall remove the goods to a State warehouse if —
 (a) the goods were not the subject of a declaration within the prescribed
  time limit;
 (b) the goods were exempt from duties and taxes and were not
  claimed within the prescribed time limit after the goods have
  been unloaded; or
 (c) the goods are delivered to a cargo depot or container terminal  
  without any export declaration having been submitted to clear the  
  goods for export.
 (3) The Revenue Service may, for the purposes of subsections (1) 
and (2), determine the State warehouse to which the goods shall be removed to.
 (4) The Revenue Service shall submit a copy of an instruction issued 
in terms of subsection  (1) to a customs officer or operator of the State 
warehouse to which the goods are to be removed.
 (5) When goods are delivered to a State warehouse in compliance 
with subsection (1) or (2), a carrier that transported the goods to the State warehouse or an operator of such State warehouse shall notify Revenue Service of the delivery and the receipt of the goods.
 263. (1) Notwithstanding section 262, if a condition for the removal 
of goods to a State warehouse exists, Revenue Service may instruct or authorise an operator or other person in physical control of the goods, instead of removing the goods to a State warehouse —Licensing of 
State warehouse
Goods in State 
warehouse
Removal of 
goods to other premises
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- 80 -A.635
 (a) to retain the goods for a specific period on the premises where
  they are currently located; or
 (b) to remove the goods to any premises as may be determined by
  Revenue Service.
 (2) If the premises under subsection (1) are not licenced, Revenue 
Service may require the operator of the premises to provide a guarantee 
to Revenue Service sufficient to cover any applicable  duties and taxes.
 (3) The provisions of this Act relating to State warehouses shall 
apply to any premises where goods are retained or to which goods are 
removed in terms of subsection (1) as if the premises were a licensed State warehouse, unless otherwise determined.
 (4) Goods retained at or removed to any premises in terms of 
subsection (1) shall be recorded in the State warehouse accounting 
records of the customs office. 
 (5) The Revenue Service shall give notice to an operator of the 
premises where the goods are retained or to which the goods were removed that —
 (a) the provisions of this Act relating to State warehouses shall apply
  to those premises for as long as the goods remain on the premises;
  and
 (b) the goods are to be kept secured on those premises as if the goods
  were in a State warehouse.
 (6) When goods are delivered to premises determined by Revenue 
Service in accordance with subsection (1)(b), a carrier that transported the goods or an operator or other person who receives the goods, shall notify Revenue Service of the delivery and of the receipt of the goods.
 264. The Revenue Service may, where a person fails to remove 
goods in terms of section 263, remove the goods to any premise as may be determined at the expense of the person.
 265. A person shall not, without permission of Revenue Service —
 (a) redirect goods, to which an instruction or authorisation to remove
  goods to a State warehouse or licensed premise applies, to a place
  other than such State warehouse or licensed premises; or
 (b)  remove goods from the premises where goods are retained or to  
  which they were removed.
 266. (1) A customs officer or an operator of a State warehouse  shall —
 (a)  keep record of all goods received in and removed from the State  
  warehouse;
 (b)  perform monthly stock checks; and
 (c) perform such other accounting tasks as may be determined by  
  the Commissioner General or stipulated in the licence.
 (2) A record in terms of subsection (1) ( a) shall be kept in such a 
manner and format and shall contain such information as may be prescribed.Failure to 
remove goods
Redirection of 
goods
Accounting
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 267. (1) An operator of a State warehouse or any other person in 
physical control of goods under State warehouse status shall, within 
three working days after the end of each month or within any extension of that period granted by Revenue Service, submit to Revenue Service a report for that month in connection with all goods in that warehouse or under State warehouse status.
 (2) A report in terms of subsection (1) shall contain such information 
as may be prescribed for the goods in the State warehouse or other premises determined by Revenue Service during the reporting period.
 268. (1) Goods in a State warehouse or other premises under State 
warehouse status shall remain there at the risk of -
 (a)  the importer, the exporter or the owner of the goods; or
 (b)  the agent in Botswana of the importer, exporter or owner, if the
  importer, exporter or owner is not located in Botswana,
 unless it can be demonstrated that any deterioration, alteration, loss
 or disappearance of the goods is attributable to Revenue Service or
 to the person in physical control of such goods.
 (2) Any expenses incurred by an operator of a State warehouse or 
other person in physical control of goods resulting from the placement and duration spent in storage in a State warehouse or other premises under the State warehouse status shall be borne by the importer, exporter or owner of the goods.
 269. (1) Goods placed under a State warehouse status shall be kept 
for a period of two months.
 (2) Notwithstanding subsection (1), the Commissioner General may 
extend the time limit by up to one month if the extension  is justified by 
particular circumstances, or for such other period as may be required in exceptional cases.
 (3) At the expiry of the time limit referred to under subsections (1) 
and (2), the goods shall by disposed of by Revenue Service.
PART  XI  — Disposal of Goods by Revenue Service
 270. (1) The Commissioner General shall dispose of goods —
 (a) that have not been removed from customs supervision within
   five days after the date of a release notification  from Revenue
  Service; 
 (b)  placed under State warehouse status and are not removed within
  two months from their entry under that status;  
 (c)  that are prohibited;
 (d)  that have been forfeited by Revenue Service;
 (e)  that are abandoned to the State; 
 (f)  that are perishable or hazardous;
 (g) that would result in diminishing proceeds that would not be
   sufficient to cover any claims that may be app licable to the goo ds
  if there is a delay in the sale of the goods;Reporting
Risks in 
connection with goods
Time limit for 
storage
Disposal of 
goods by Revenue Service
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- 82 -A.637
 (h) that are liable to storage fees the amount of which will exceed
  their value; or  
 (i) where the storage of the goods presents difficulties  due to their
  nature or their volume.
 (2) The Revenue Service may take measures to dispose of goods 
under this section by public auction or by any other measures as it may 
determine.
 271. The Commissioner General shall publish, by Notice in the 
Gazette, a list of goods to be disposed of under this Act and information regarding the manner of disposal of the goods.
 272. The Revenue Service may urgently dispose goods that —
 (a) are of a perishable or hazardous nature; or
 (b) would result in diminishing  procee ds that woul d not be suffi cient
  to cover any claims that may be applicable to the goods if there
  is a delay in the sale of the goods.
 273. (1) The Revenue Service shall use the proceeds of the sale of 
goods for —
 (a) any duties and taxes, interest or administrative penalty payable
  on the goods;
 (b) any expenses incurred by the Commissioner General in connection
  with the goods and any amounts payable for the storage and
  additional charges in connection with the goods while in a State
  warehouse;
 (c) any charges payable to an airport or railway authority in connection
  with the goods;
 (d) any charges payable in connection with the goods to a carrier or
  operator of a customs controlled area; or
 (e) any expenses payable to a person who was instructed or authorised
  by Revenue Service to remove the goods to a State warehouse or
   licensed premises.
 (2) The computation of duties and taxes for the purposes of sale 
under this section shall be at the rate applicable on the date that the goods are sold. 
 274. (1) The Commissioner General may, subject to subsection (3), 
instead dispose of the goods in the following manner —
 (a)  donating the goods for welfare purposes;
 (b)  appropriating the goods to a Government agency for use by that
  agency;
 (c)  making the goods available as humanitarian aid to communities
  in other countries; and
 (d)  destroying the goods.
 (2) The Commissioner General shall not destroy or otherwise 
dispose prohibited goods in a manner that would allow the goods into free circulation.
 (3) Subsection (1) shall apply to —
 (a) unsold goods, if efforts to sell the goods have been fruitless;Urgent Disposal
Proceeds of sale
Disposal of 
goods other than by salePublication of lists of goods
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- 83 -A.638
 (b) goods that cannot economically be sold having regard to the
  nature or condition of the goods; or
 (c) goods that pose a risk to public safety, health or morals.
 (4) Dutiable imported goods that have been forfeited may be 
disposed of in terms of subsection (1) only in a way that would not 
undermine the local production of goods of that kind.
 (5) Imported goods disposed of in terms of this section shall be 
excluded from the requirements for clearance for home use in accordance with this Act and the goods may be allowed into free circulation without such clearance formalities.
PART XII — Authorised economic operator
 275. The status of an authorised economic operator shall consist in 
the following types of authorisations —
 (a)  that of a preferred trader, which shall enable an economic  operator
   to benefit from certain customs simplifications  in accordance  with
  this Act or other relevant legislation; or 
 (b)  that of an authorised economic operator who, in addition to
  qualifying as a preferred trader, is entitled to facilitations relating
  to safety and security in accordance with this Act or other relevant
  legislation.
 276. A person who is resident in Botswana or whose business is 
registered in Botswana and who meets the conditions set out in this Act may apply to the Commissioner General for the status of authorised economic operator in such form as may be prescribed.
 277. A person granted simplifications  under the authorised  economic  
operator status shall not be absolved from meeting the full requirements of this Act within a period as may be prescribed by Revenue Service.
 278. The Revenue Service shall grant benefits resulting from the 
status of authorised economic operator to a person established in 
country outside the Common Customs Area, who fulfill conditions  
and comply with obligations  defined by the relevant legislation  of the 
country insofar as the conditions and obligations are recognised by Botswana as equivalent to those imposed on an authorised economic operator established in Botswana. 
 279. (1) The Revenue Service may suspend or revoke an authorised 
economic operator status if the authorised economic operator —
 (a)  no longer meets the authorised economic operator criteria;
 (b)  has failed to comply with any of the authorised economic operator
  requirements; 
 (c)  has contravened or failed to comply with a provision of this Act
  or any other relevant legislation; 
 (d)  has been convicted of an offence under this Act or any other   
  legislation; or
 (e)  has requested for his or her suspension.Types of 
authorisations
Application to 
be authorised economic operator
Responsibility 
of authorised economic operator
Reciprocity 
outside Common Customs Area
Suspension or 
revocation of authorised economic operator status
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- 84 -A.639
 (2) Subsection (1)( b) shall not apply if the authorised economic 
operator proves to the satisfaction of Revenue Service that he or she 
was not a party to, or could not have prevented,  or did not benefit in 
any material respect from any such breach or offence by a director or 
an employee.
PART XIII — Third parties
A – Agents
 280. The Commissioner General may issue a license to an agent in 
such form and upon payment of such fee as may be prescribed.
 281. The Commissioner General may refuse to register or licence an 
applicant if the applicant has —
 (a) made a false or misleading statement with respect to any material  
  fact;
 (b) omitted to state any material fact which was required to be stated  
  in the application for a registration or licence; 
 (c) tax affairs that are not in compliance with the revenue Laws of
  Botswana;
 (d) contravened or failed to comply with this Act;
 (e) been convicted of an offence under this Act; or
 (f) failed to comply with any condition or obligation imposed by the  
  Commissioner General in respect of the registration or licence.
 282. (1) A person responsible to perform an act or any formality 
under this Act, may appoint an agent to perform the act or formality on his or her behalf.
 (2) An act or formality performed by an agent under subsection (1) 
shall in all respects and for all purposes be deemed to be the act of the principal. 
  (3) Notwithstanding  subsections  (1) and (2), a customs officer may 
demand the personal attendance of the principal where he or she deems it necessary.
 283. An importer, exporter, carrier or operator of a customs controlled 
area or other principal shall, for the purposes of this Act, be responsible for any act done by an agent acting on his or her behalf, whether within or outside Botswana.
 284. (1) An agent or a person who represents himself or herself to a 
customs officer to perform an act or formality under this Act, shall be 
liable for —
 (a) the fulfilment  of all obli gations, including  payment of duty and
  taxes, imposed on the principal by the agent’s act; and 
 (b) any penalties or other amounts that may be incurred under this
  Act with respect to that matter.Issuance of 
license
Grounds for 
refusal to register or licence
Appointment 
of agent
Liability of 
principal for acts of agent
Liability of 
principal for obligations imposed on agent
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- 85 -A.640
 (2) Subsection (1) shall apply to an agent, including a representative 
or associate of the principal, representing or acting for or on behalf of 
any exporter, manufacturer, supplier, shipper or other principal outside Botswana who exports goods to Botswana, and the liability shall apply in respect of goods ordered through him or her, or obtained by an importer by means of his or her services.
 (3) An agent or person referred to in subsections (1) and (2) 
shall cease to be liable if he or she proves to the satisfaction of the Commissioner General that —
 (a) he or she was not a party to the non-fulfilment  of the obligation
  by the principal;
 (b) when he or she became aware of such non-fulfilment,  he or she
   notified the Commissioner  General of the non-fulfilment;  or
 (c) he or she took reasonable  steps to prevent such non-fulfilment.
 (4) Notwithstanding subsection (3), a principal shall remain liable 
for the fulfilment  of an obligation  imposed on him or her by this Act and 
to any penalty or amounts that may be incurred.
 (5) An agent shall, before transacting business with Revenue Service, 
furnish a guarantee of such an amount determined by the Commissioner General for any liability incurred under this Act.
 (6) The Commissioner General may accept the guarantee required 
from an agent referred to in subsection (2) from an association of such agents approved by him or her that undertakes to provide a guarantee on behalf of its members.
 285. (1) A person who makes an application to Revenue Service to 
transact business on behalf of another person and represents himself or herself to Revenue Service as the agent of another person shall possess a power of attorney to do so and, if so required by Revenue Service, produce proof of the power of attorney in a manner acceptable to the Commissioner General.
 (2) If an agent fails to produce the proof required under subsection 
(1), Revenue Service may refuse him or her to transact business under this Act.
B – Registration and licensing 
 286. A person who is established in Botswana and who wishes to 
be registered or licensed as an agent shall make an application to the 
Commissioner General in such form as may be prescribed. 
 287. (1) The Commissioner General may require the holder of a 
licence to provide a guarantee to cover risk to duties and taxes in relation to goods imported, exported, received, stored, processed, handled or in any way dealt with, managed or controlled by the holder of the licence or by a person for whom the registered person or holder of the licence acts as a representative in Botswana.
 (2) The Commissioner General may at any time require that the 
form, nature or amount of the guarantee under subsection (1) shall be altered or renewed in such manner as be determined.Agent to 
produce proof of authority
Application to be registered or licensed
Provision of 
guarantee
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 288. A certificate  or licence issued to an agent shall not be transferable.
 289. (1) The Commissioner General shall suspend or revoke the 
registration or licence of a person as an agent if the person —
 (a)  had acquired the registration or  licence under false pretences;
 (b)  has caused to be made to the Commissioner General, information,
   account, document  or record filed  whic h was fals e or misl eading
  with respect to any material fact;
 (c)  has omitted to state a material  fact which was required to be
  stated;
 (d)  is no longer entitled to registration or licensing in terms of this Act;
 (e)  is sequestrated or liquidated;
 (f)  has in a material respect breached a condition applicable to the
  registration or licence; 
 (g)  has failed to pay to the Commissioner General on or before the due
  date duties and taxes or other amount due on any goods for
  which that person is liable; 
 (h)  has contravened or failed to comply with this Act; 
 (i)  has been convicted of an  offence under this Act; or
 (j)  has, within a period of 10 years immediately preceding the date  
  of his or her appointment, been convicted —
   (i) of a criminal offence within  Botswana, or
   (ii) outside Botswana, of an offence which if committed in
    Botswana, would have been a criminal offence,
 and sentenced by a court of competent jurisdiction to imprisonment
 for a  term of six months or more without the option of a fine, whether
 that sentence has been suspended or not, and for which he or she has
 not received a free  pardon.
 (2) Subsection (1)( b) shall not apply if the registered person or 
licensee proves to the satisfaction of Commissioner General that he or 
she was not a party to, or could not have prevented,  or did not benefit 
in any material respect from such breach or offence by a director or an 
employee.
 290.  An agent’s liabilities and obligations shall not be affected by —
 (a) him or her ceasing to act as an agent; or 
 (b) the revocation or suspension of his or her licence.
C – Customs clearing agent
 291. A person who wishes to carry on business as a customs clearing 
agent shall make an application to the Commissioner General in such form as may be prescribed.
 292. (1) A customs clearing agent shall be liable in respect of any 
customs declaration and supporting documents he or she lodges.
 (2) A customs clearing agent shall disclose the name and the type of 
business of the principal on the customs declaration.Transfer of 
certificate  or 
licence
Suspension or 
revocation of licence
Liability of 
agent
Customs 
clearing agent
Obligation of 
customs clearing agent
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 (3) If a customs clearing agent does not disclose the name of the 
principal or lodges a customs declaration where the name of another 
customs clearing agent or his or her own name is stated as the importer, exporter, bonded carrier or other type of principal, the customs clearing 
agent shall be liable for the fulfilment  of the obligations  imposed on the 
principal in terms of this Act.
 (4) A guarantee provided by a customs clearing agent shall not be 
utilised or accepted as a guarantee  for the fulfilment  of any obligations  
in terms of this Act of another customs clearing agent.
 293. The Commissioner General may grant a customs clearing agent 
license to a company or partnership that is organised or existing if at 
least one officer of the company or one member of the partnership  holds 
a valid customs clearing agent licence.
 294. The Commissioner General may revoke a license issued to a 
customs clearing agent.
D – Specified customs controlled  areas
 295. (1) A person wishing to operate a specified customs controlled  
area shall make an application to the Commissioner General in such form as may be prescribed.
 (2) The Commissioner General may license a person to operate a 
customs controlled  area in respect of the whole or a specified part of the 
business carried on in the area, premises or facility.
 (3) Notwithstanding subsection (1), the Commissioner General 
may, in the public interest or if he or she deems it impracticable or unnecessary that the area, premise or facility should be licensed, take a decision not to issue a license for a customs controlled area.
 296. (1) The Commissioner General shall issue one license in respect 
of any specified customs controlled  area.
 (2) Notwithstanding subsection (1), the Commissioner General may, 
on such conditions as he or she may deem necessary, issue a licence to —
 (a) an operator of a public customs warehouse in which dutiable   
  goods are stored; and 
 (b) a person for distribution of goods to his or her own account from  
  the customs warehouse.
 297. A licensee of a specified customs controlled  area shall —
 (a) be liable for the fulfilment  of all obligations  under this Act in
  respect of goods in the customs controlled area;
 (b) be liable for any liability incurred under this Act in respect of
  goods taken from a customs warehouse; and
 (c) store goods that are under customs control in the manner and in
  the location as Revenue Service may direct.
 298. (1) A licensee of a specified customs controlled  area shall keep 
records in accordance with this Act.
  Issuance of 
licence to company or partnership
Revocation
Application for 
licence of 
specified 
customs controlled area
Issuance of 
license
Obligation of 
licensee
Keeping of 
records
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 (2) The records kept under subsection (1) shall be submitted to 
the Revenue Service to enable the Revenue Service to supervise the 
specified customs controlled  area, in particular  with regard to the 
identification  of goods placed therein, their customs status and their 
movements.
 299. (1) A person licensed to operate a customs controlled area may 
apply to the Commissioner General for the relocation of the premises to 
another customs controlled area.
 (2) The Commissioner General shall inform the person of the 
outcome of the application under subsection (1) in writing within 30 days of the application.
 300. An operator of a customs controlled area may surrender his or 
her licence by giving 30 days’ notice in writing to the Commissioner General.
 301. Where a customs controlled area licence is revoked or 
surrendered, any duties and taxes or other amounts due on all goods within the customs controlled area shall become payable by the person operating the customs controlled area, unless Revenue Service allows the goods to be removed to another customs controlled area or placed under a customs procedure.
E – Bonded Carriers
 302. (1) A person who wishes to transport goods from outside a 
Common Customs Area that are not in free circulation from one point 
to another point shall make an application to the Commissioner General for a bonded carrier licence in such form as may be prescribed.
 (2) Notwithstanding subsection (1), the Minister may prescribe the 
circumstances for transportation of goods other than by a bonded carrier where no bonded carrier is reasonably available.
 303. (1) The Commissioner General may issue a bonded carrier 
license to —
 (a) a carrier of goods owning or operating a vehicle, airline, railroad
  or other means of transport for commercial use for the carriage
  of goods; or
 (b) a contract carrier or a freight forwarder authorised to operate as
  such by any Government agency in Botswana.
 (2) A private carrier may, upon application to Revenue Service, be 
licensed as a bonded carrier subject to such terms and conditions as Revenue Service may prescribe.
PART XIV — Duties, taxes and other measures
A  – Customs Tariff
 304. (1) Goods entering Botswana shall be liable to the customs 
duties provided for in the Customs Tariff Schedules —
 (a) in the condition in which they are found; and 
 (b) at the time the liability for such customs duties are incurred.Relocation of 
premises
Surrender of 
licence
Effect of 
revocation or suspension of licence
Application for bonded carrier licence
Issuance of 
licence
Goods entering 
Botswana
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 (2) The Minister may prescribe measures for the application of tariff 
classification,  where appropriate.
 305. The Minister shall by Notice published in Gazette amend the 
Customs Tariff Schedules for giving effect to —
 (a) international obligations on tariffs and trade binding on Botswana
  in relation to imported goods; or
 (b) an international agreement to which Botswana is a party, or an
  amendment to such agreement.
 306. (1) An applicable tariff for duties and taxes shall be the one in 
force on the date of the registration of a customs declaration.
 (2) In the case of goods in a single consignment where parts of 
the goods have been damaged as a result of events occurring before 
registration of a customs declaration, Revenue Service may allow the separation of the damaged goods for the purposes of application of the tariff rate.
 307. (1) A provisional anti-dumping or countervailing duty imposed 
on goods shall be paid and recovered as if the duty has been imposed on the goods in the Customs Tariff Schedules as from the date of  imposition of the provisional duty.
 (2) A provisional anti-dumping or countervailing duty on goods shall 
lapse at the end of the period for which it is imposed, unless the duty 
is definitively  imposed on such goods in the Customs Tariff Schedules  
before the end of that period.
  (3) If a provisional  anti-dumping  or countervailing  duty is definitively  
imposed in the Customs Tariff Schedules and the rate of the provisional 
duty on the goods exceeds the rate of the duty definitively  imposed, any 
excess amount paid to the Commissioner General shall be refunded to the person who made the excess payment and the shortfall may not be recovered as an underpayment of duty.
 (4)  If a provisional anti-dumping or countervailing duty is not 
definitively  imposed in the Customs Tariff Schedules  on the goods 
concerned before the end of the period for which the provisional duty was imposed, the amount of all payments made to the Commissioner General in respect of the provisional  duty shall be refunded to the person who made the payments.
 (5) A refund or remission of duties and taxes shall not apply to refunds 
in terms of subsection (3) and (4), and the Commissioner General shall make the refund to the person entitled to such refund.
B – Origin of goods  
 308. (1) The Revenue Service shall determine the origin of goods in 
accordance with —
 (a) the Rules of Origin set out in international conventions and
  agreements to which Botswana is a party; and
 (b) the provisions of this Act.Amendment of 
Customs tariff Schedules
Application of 
tariff rate
Provisional 
anti–dumping or countervailing duty
Origins of 
goods
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 (2) The Rules of Origin shall provide for —
 (a) the determination of the origin of all goods imported into or
  exported from Botswana; and
 (b) the establishment or recognition, as appropriate, and the application
  of —
   (i) Non-Preferential Rules of Origin of all goods imported
    into or exported from Botswana, except those goods that
        benefit from Preferential  Rules of Origin, and
   (ii) Preferential Rules of Origin for determining —
     (aa) the origin of goods imported into or exported from
      Botswana when such determination is necessary for
      purp oses of preferential treatment as the result of an
      applicable bilateral or multilateral trade agreement
      and for determining in relation to a country or territory
      impl ementing a non- reciprocal Generalized System  
      of Preferences, and 
     (bb) the Origin of goods exported from Botswana to that
      country or territory when such determination is
      necessary for purposes of preferential tariff treatment  
      claims under that system of preferences.
C – Non-Preferential Origin of Goods
 309. (1) Non-Preferential Rules of Origin shall consist of —
 (a) the Rules contained in this paragraph; and
 (b) any Rules of Origin made under the WTO Agreement on
  Non- Preferential Rul es of Origin.
 (2)  In the event of an inconsistency between the Rules referred to in 
paragraphs (a) and (b), the Rules of Origin referred to in paragraph ( b) 
shall prevail.
 310. (1) The Revenue Service shall consider goods to originate in a 
country or territory if the goods have been wholly obtained or produced 
in that country or territory. 
 (2) The term “goods wholly obtained or produced” in a country or 
territory include —
 (a) mineral products extracted from the soil of the country or
  territory, from its territorial waters or from its sea-bed;
 (b) fruit or vegetable products harvested or gathered in that country
  or territory;
 (c) live animals born and raised in that country or territory;
 (d) products obtained from live animals in that country or territory;
 (e) products obtained from hunting or fishing in that country or
  territory;
 (f) products obtained by maritime fishing and other products taken
  from the sea by a vessel of that country or territory;
 (g) products obtained aboard a factory ship of that country or
  territory solely from  products of the kind covered by paragraph ( f);Non-preferential 
Rules of origin
Goods wholly 
obtained or produced in country
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 (h) products taken from the seabed or subsoil beneath the seabed
  outside the territorial sea provided that country or territory has
  exclusive rights to exploit that seabed or subsoil;
 (i) waste and scrap from manufacturing and processing operations,
   and used articles, collected in that country or territory and fit only
  for the recovery of raw materials; and
 (j) goods produced in that country or territory solely from the products
  referred to in paragraphs ( a) to (i).
 311. Goods whose production was undertaken in more than one 
country or territory shall be deemed by Revenue Service to originate 
in the country where they underwent their last substantial processing or working, resulting in the manufacture of a new product or representing an important stage of manufacture.
 312. Accessories, spare parts and tools for use with a machine, 
appliance, apparatus or vehicle shall be deemed by Revenue Service to have the same origin as the machine, appliance, apparatus or vehicle, if —
 (a) they are imported and normally sold with the machine, appliance,
  apparatus or vehicle; and 
 (b) they correspond, in kind and in quantity, to the normal equipment
  of machines, appliances, apparatuses or vehicles of that kind.
 313. An unassembled or disassembled article which  is imported in 
more than one consignment because it is not feasible, for transport or production reasons, to import it in a single consignment shall, if the importer so requests, be treated by Revenue Service as one article for the purpose of determining origin.
 314. (1) The packaging in which goods are contained shall be 
deemed by Revenue Service to have the same origin as the goods they contain.
 (2) Subsection (1) shall not apply to packaging required to be 
declared separately for tariff purposes, where duties and taxes are payable separately from goods contained in the packaging.
 315. When determining the origin of goods, Revenue Service shall 
not take into account the origin of any energy, plant, machinery or tools used in the manufacturing or processing of the goods.
D – Proof of origin
 316.  (1) The Revenue Service may require proof of origin of goods 
for —
 (a) preferential tariff treatment;
 (b) economic or trade measures adopted nationally or under bilateral
  or multilateral agreements; 
 (c) considering or making an origin determination or re-determination
  regarding such goods;
 (d) measures in relation to public health or public order;
 (e) combating fraud or the evasion of duties and taxes; or
 (f) statistical purposes.Substantial 
transformation
Accessories, 
spare parts, etc.
Unassembled 
or disassembled articles contained in more than one consignment
Packaging
Energy, plant, 
machinery, etc.
Proof of origin
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 (2) The Revenue Service may, for the purposes of application of 
subsection  (1), request to be furnished,  within a specified period, the 
proof of origin in respect of goods imported into or exported from 
Botswana —
 (a) by a declarant;
 (b) by an importer or exporter of the goods;
 (c) in the case of goods produced in Botswana, by the producer or
  any other  person involved with the production of the goods
  directly or indirectly; or
 (d) by a person who may be authorised to issue proof of origin in
  respect of the goods.
 317. (1) A certificate  of origin for goods originating  in Botswana  
may be issued by Revenue Service or any other competent authority.
 (2) A declaration of origin for goods of Botswana origin may be 
issued by the producer, supplier or exporter of the goods in such form as may be prescribed.
 (3) The Revenue Service may certify a declaration of origin furnished 
by the producer, supplier or exporter of goods produced in Botswana —
 (a) when requested to do so by the producer, supplier or exporter; and 
 (b) when the facts of the declaration are established to the satisfaction  
  of Revenue Service.
 318. (1) A certificate  of origin or a certified declaration  of origin of 
goods imported into Botswana may be accepted by Revenue Service —
 (a) in the case of goods exported from a country or territory that
   qualifies for preferential  tariff treatment  in Botswana  under a
  bilateral or multilateral trade agreement; or
 (b) in the case of goods exported from a country or territory that does not
  qualify for preferential tariff treatment in Botswana, by a
  competent authority empowered in terms of legislation of that
   country or territory to issue such certificate  or to make such  
   certificates.
 (2) A declaration of origin may be issued by the producer, supplier 
or exporter of the goods in the country or territory of origin in such manner as maybe prescribed. 
 (3) Notwithstanding the production of proof of origin, Revenue 
Service may, if it deems necessary, require —
 (a) a declaration  of origin referred to in subsection  (2) to be certified  
  by a competent authority in the country or territory of origin; or 
 (b) additional  evidence for verification  of the origin of the goods.
 319. (1) A certificate  of origin or a declaration  of origin shall be 
written in an official language of Botswana.
 (2) If the proof of origin referred to in subsection (1) for goods 
imported into Botswana  is not in an official language of Botswana,  
Revenue Service may require a translation of any unclear particulars on the document.Proof of origin 
for goods of Botswana origin
Proof of origin 
for imported goods
Language
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E – Control of proof of origin  
 320. (1) The Revenue Service may request for assistance from 
another customs administration in the country or territory where 
the proof of origin was issued in order to check the authenticity of a document or the correctness of information —
 (a) where there are reasonable grounds to doubt the authenticity of a  
  document;
 (b) where there are reasonable grounds to doubt the accuracy of the  
  particulars of information provided; or
 (c) whenever it deems necessary to do so.
 (2) A Revenue Service request referred to in subsection (1) ( c) shall 
be identified  as such and be kept to the minimum  necessary  to ensure 
adequate controls.
 321. (1) When Revenue service receives a request for assistance 
from another customs administration  regarding  verification  of proof 
of origin issued in Botswana, it shall reply to the request after having carried out the necessary controls or investigations, and shall furnish any other information it may consider relevant.
 (2) The Revenue Service shall reply to requests for assistance 
regarding  verification  of proof of origin within six months, unless a 
different period is set out by a bilateral or multilateral agreement.
 322. The Revenue Service shall not withhold release of goods solely 
on the grounds that it has made a request for assistance regarding the proof of origin for those goods, where —
 (a) deemed necessary, a guarantee is furnished to secure any duties  
  and taxes or other charges which may be payable;
 (b) the goods are not subject to any prohibitions or restrictions; or
 (c) there is no suspicion of fraud.
F – Preferential tariff treatment
 323. The Commissioner General shall determine, in such manner as 
may be prescribed the methods for the application to enforce bilateral or multilateral trade agreements entered into for the preferential tariff treatment of goods —
 (a) originating from a country or territory which is a party to the
  agreement and imported into Botswana; or
 (b) originating in Botswana and exported to another country or
  territory.
 324. The Commissioner General shall determine the methods of 
application of a non-reciprocal Generalised System of Preferences of a country or territory for goods of Botswana origin.
 325. The following shall comply with measures of a Country 
or territory implementing a non-reciprocal Generalised System of Preferences for goods originating in Botswana —
 (a) a person exporting goods of Botswana origin;
 (b) a producer or supplier of goods of Botswana origin; orRequests for 
assistance regarding proof of origin
Assistance 
received from another customs administration
Release of goods 
pending 
verification  of 
proof of origin
Application of 
preferential tariff
Application of 
non-reciprocal Generalised System of Preferences
Conditions for 
benefiting  
from 
non-reciprocal Generalised System of 
Preferences  
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 (c) any other pers on who wants to benefit from the system or has a
  material interest in the export of the goods of Botswana origin.
G – Value of goods 
 326. (1) The customs value of imported goods shall be the transaction 
value that is, the price actually paid or payable for the goods when 
sold for export to the country or territory of importation adjusted in accordance with the provisions of section 333:
 Provided that —
 (a) there are no restrictions as to the disposal or use of the goods by
  the buyer, other than restrictions which —
   (i) are imposed or required by law or by the public authorities
    in Botswana,
   (ii) limi t the geographical area in which the goods maybe resold,
    or
   (iii) do not substantially affect the value of the goods;
 (b) the sale or price is not subject to some condition or consideration
  for  which a value cannot be determined with respect to the goods
  being valued; 
 (c) no part of the proceeds of any subsequent resale, disposal or use
  of the goods by the buyer will accrue directly or indirectly to the
  seller, unless an appropriate adjustment can be made in accordance
  with the provisions of section 333; and 
 (d) the buyer and seller are not related, or where they are, that the
  transaction value is acceptable for customs purposes. 
 (2) For the purposes of subsection (1)( d), two persons shall be 
deemed to be related if —
 (a) they are officers or directors of one another’s businesses;
 (b) they are legally recognised partners in a business;
 (c) one of them is employed by the other;
 (d) any person directly or indirectly owns, controls or holds five
  percent or more of the equity share capital of both of them;
 (e) one of them directly or indirectly controls the other;
 (f) both of them are directly or indirectly controlled by a third
  person;
 (g) both of them directly or indirectly control a third person; or
 (h) they are members of the same family.
 (3) A person who is associated in business with another person as the 
sole agent, sole distributor or sole concessionary shall be deemed to be related  to such person in terms of subsection (2).
 (4) In determining whether the transaction value is acceptable for 
the purposes of subsection (1), the fact that the buyer and the seller are related shall not in itself be grounds for regarding the transaction value as unacceptable:Transaction 
value
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 Provided that —
 (a) the circumstances surrounding the sale are examined and the
  transaction value is accepted;
 (b) the relationship  did not influence the price;
 (c) if in light of information provided by the importer or otherwise,  
  Revenue Service has grounds for considering that the relationship
  influenced the price, Revenue Service shall communicate its
  grounds to the importer and the importer shall be given a
  reasonable opportunity to respond; and 
 (d) the importer so requests, the communication of the grounds shall  
  be in writing.
 (5) In a sale between related persons, the transaction value shall be 
accepted and the goods valued, in accordance with the provisions of 
subsection (1), whenever the importer demonstrates that such value closely approximates to one of the  following occurring at or about the same time —
 (a) the transaction value in sales to unrelated buyers of identical or
  similar goods for export to Botswana; 
 (b) the customs value of identical goods as determined under the
  provisions of section 327; or
 (c) the customs value of similar goods as determined under the   
  provisions of section 328.
 (6) For the purposes of this Part, Revenue Service shall not regard 
goods as “identical goods” or “similar goods” unless they are produced in the same country as the goods being valued.
 327. (1) If the customs value of imported goods cannot be determined 
under the provisions of section 326, the customs value shall be the transaction value of identical goods sold for export to Botswana and exported at or about the same time as the goods being valued. 
 (2)  The transaction value of identical goods in a sale at the same 
commercial level and in substantially the same quantity as the goods 
being valued shall be used by Revenue Service to determine the customs value of the goods.  
 (3) Where no sale is found, the transaction value of identical goods 
sold at a different commercial level or  in different quantities, adjusted to take account of differences attributable to commercial level or to quantity, shall be used by Revenue Service, unless the adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value of the goods. 
 (4) Where the costs and char ges referred to in section 333 (2) are 
included in the transaction value, an adjustment shall be made by 
Revenue Service to take account of significant  differences  in the costs 
and charges between the imported goods and the identical goods in 
question arising from differences in distances and modes of transport.Transaction 
value of identical goods
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 (5)  If, in applying the provisions of this section, more than one 
transaction value of identical goods is found, Revenue Service shall use 
the lowest value to determine the customs value of imported goods.
 328. (1) If the customs value of imported goods cannot be determined 
under the provisions of sections 326 and 327, the customs value shall be the transaction value of similar goods sold for export to Botswana and exported at or about the same time as the goods being valued. 
 (2) The transaction value of similar goods in a sale at the same 
commercial level and in substantially the same quantity as the goods being valued shall be used by Revenue Service to determine the customs value of the goods.  
 (3) Where no sale is found, the transaction value of similar goods 
sold at a different commercial level or in different quantities, adjusted to take account of differences attributable to commercial level or to quantity, shall be used by Revenue Service, unless the adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value. 
 (4) Where the costs and charges referred to in section 333(2) are 
included in the transaction value, an adjustment shall be made by 
Revenue Service to take account of significant  differences  in the costs 
and charges between the imported goods and the similar goods in question arising from differences in distances and modes of transport.
 (5) If, in applying the provisions of this section, more than one 
transaction value of similar goods is found, Revenue Service shall use the lowest value to determine the customs value of the imported goods.
 329. (1) If the customs value of imported goods cannot be determined 
under the provisions of sections 326, 327 and 328, the customs value shall be determined under the provisions of section 340 and where the customs value cannot be determined under that section, the provisions of section 344 shall apply. 
 (2) Notwithstanding subsection (1), at the request of an importer, the 
order of application of the sections 340 and 344 shall be reversed.
 330. (1) If imported goods, identical goods or similar imported 
goods are sold in Botswana in the condition as imported, Revenue Service shall base the customs value of the imported goods on the unit price at which the imported goods, identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they bought the goods, subject to deductions for the following —
 (a) the commissions usually paid or agreed to be paid or the additions
   usually made from the profit and general expenses in connection
  with sales in Botswana of imported goods of the same class or kind;
 (b) the usual costs of transport and insurance and associated costs
  incurred within Botswana;Sequence of 
application of valuation methods
Deductive 
methodTransaction 
value of similar goods
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- 97 -A.652
 (c) where appropriate, the costs and charges referred to in section
  334 (2); and
 (d) the duties and taxes payable for the importation or sale of the
  goods.
 (2)  If neither imported goods, identical or similar imported goods 
are sold at or about the time of importation of the goods being valued, 
Revenue Service shall base the customs value on the unit price at which the imported goods, identical or similar imported goods are sold in Botswana in the condition as imported within 90 days of importation. 
 (3) If neither imported goods, identical or similar imported goods 
are sold in Botswana in the condition as imported, if the importer so requests Revenue Service shall base the customs value on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the country or territory of importation who are not related to the persons from whom they buy the goods, due allowance being made for the value added by processing and deductions provided under subsection (1) ( a).
 331. (1) The Revenue Service shall base the customs value of 
imported goods on a computed value.  
 (2) The computed value of imported goods shall consist of the sum 
of the following —
 (a) the cost or value of materials and fabrication or other processing
  used in producing the imported goods; 
 (b) an amount for general expenses equal to that usually reflected in
  sales of goods of the same class as the goods being valued which
  are made by producers in the country or territory of exportation
  for export to Botswana; and 
 (c) the cost or value of all other expenses necessary to reflect the
  valuation option chosen under section 334 (2).
 (3) A person not resident in Botswana shall not be compelled to 
produce for examination, or to allow access to, any account or other record for the purposes of determining the computed value of imported goods. 
 (4) Notwithstanding subsection (3), information supplied by the 
producer of goods for the purposes of determining the value of imported 
goods may be verified in another country by the authorities  of  Botswana  
with the agreement of the producer 
provided the authorities  give sufficient advance notice to the government  
of the country in question without objecting to the investigation.
 332. (1) If Revenue Service cannot determine the customs value of 
imported goods under the provisions of sections 326 to 331, the customs value shall be determined using reasonable means consistent with the provisions of the WTO Agreement on Customs Valuation and of Article VII of the General Agreement on Tariffs and Trade, 1994, and on the basis of any relevant data available in Botswana. Computed 
value
Fall-back method
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 (2) The Revenue Service shall not determine the customs value of 
imported goods under this section on the basis of —
 (a) the selling price of the goods produced in  Botswana; 
 (b) a system which provides for the acceptance for customs purposes
  of the higher of two alternative values; 
 (c) the price of the goods on the domestic market of the country of
  exportation; 
 (d) the cost of production, other than a computed value which has
  been determined for identical or similar goods in accordance with
  the provisions of sections 327 and 328; 
 (e) the price of the goods for export; 
 (f) the minimum customs value; or 
 (g) an arbitrary or a fictitious value. 
 (3) Upon a request for information on determination of the customs 
value of imported goods by an importer, he or she shall be informed 
within 30 days, in writing, by Revenue Service of the customs value determined and the method used to determine such value. 
 333. (1) In determining the customs value of imported goods 
Revenue Service shall add to the price actually paid or payable for imported goods —
 (a) the expenses incurred by the buyer;
 (b)  the value, apportioned as appropriate, of the goods and services
   where supplied directly or indirectly by the buyer free of charge
  or at reduced cost for use in connection with the production and
  sale for export of the imported goods, to the extent that such value
  has not been included in the price actually paid or payable;
 (c)  royalties and licence fees related to the goods being valued that
  the buyer shall pay, either directly or indirectly, as a condition of
  sale of the goods being valued, to the extent that such royalties
  and fees are not included in the price actually paid or payable; and
 (d) the value of any part of the proceeds of any subsequent resale,
  disposal or use of the imported goods that accrues directly or  
  indirectly to the seller. 
 (2) In determining the customs value of imported goods, Revenue 
Service shall add the following to the price payable for the imported goods —
 (a) transportation;
 (b)  loading, unloading and handling; 
 (c)  insurance; and 
 (d)  associated costs incidental to delivery of the goods at the port or
  place of export.
 334. (1) In determining the customs value of any goods under the 
provisions of section 326, there shall be added to the price paid or payable for imported goods —
 (a) to the extent that they are incurred by the buyer but are not
  included in the price paid or payable for the goods —Value of 
re-imported goods
Adjustment of 
price paid or payable
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   (i) commission and brokerage, except buying commissions,
   (ii) the cost of containers, which are treated for customs
    purposes as being one with the goods in question, and 
   (iii) the cost of packaging whether for labour or for materials;
 (b) the value, apportioned of the goods and services where supplied
  directly or indirectly by the buyer free of charge or at reduced cost
  for use in connection with the production and sale for export of the
  imported goods, to the extent that such value has not been included
  in the price paid or payable –
   (i) materials, components, parts and similar items incorporated in
    the imported goods,
   (ii) tool s, dies, moulds and similar items used in the production
    of imported goods,
   (iii) materials used in the production of the imported goods, and
    engi neering, development, artwork, design work and plans
    and sketches undertaken outside Botswana for the production
    of the imported goods;
 (c) royalties and licence fees related to the goods being valued that
  the buyer shall pay either directly or indirectly as a condition of
  sale of the goods being valued to the extent that such royalties
  and fees are not included in the price paid or payable; and
 (d) the value of any part of the proceeds of any subsequent resale,
  disposal  or use of the imported goods that accrues directly or
  indirectly to the seller.
 (2)  In determining the customs value, the following shall be added to 
the price actually paid or payable for imported goods to the extent that 
they are not included in the price, the cost of —
 (a) transportation;
 (b) loading, unloading and handling;
 (c) insurance; and
 (d) 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.
 (3) Any additions to the price paid or payable as customs value shall 
be made on the basis of objective and quantifiable  data.
 (4) In determining the customs value, no additions shall be made to 
the price paid or payable. 
 335. When goods are imported under the re-importation in the same 
state procedure, the customs value assigned to the goods when they are exported shall be taken by Revenue Service to be the customs value of such goods when re-imported.
 336. (1) Goods, including a motor vehicle, that have been used by 
an individual outside Botswana and are imported into Botswana for use by the individual in Botswana, shall be valued for customs purposes according to the fall-back method.Value of 
re-imported goods under re-importation
Value of 
imported used goods
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 (2) Subsection (1) shall not apply to imported goods declared under 
the temporary admission procedure on authority of an ATA or CPD 
carnet that indicates the value of the goods.
 (3) The value indicated on the AT A or CPD carnet under shall be 
taken by Revenue Service to be the customs value of the goods.
 (4) Notwithstanding subsections (2) and (3), Revenue Service may, 
for reasons it may deem valid, direct that goods be valued in accordance with the fall-back method.
 337. (1) The customs value of goods for export shall be the price of 
the goods free on board at the place of departure from Botswana. 
 (2) If there is no price for free on board goods, the  Commissioner 
General shall determine the method for the customs value of goods for export.
 338. When the value of or the price payable for any imported goods 
is expressed in a foreign currency, the customs value shall be converted to the nearest Pula.
 339. (1) A person declaring goods for a customs procedure shall —
 (a) make a determination  of the customs value, tariff classificatio n
  and origin of the goods irrespective of whether duties and taxes
  are payable on the goods; and
 (b) state the determination made on the customs declaration.
 (2)  If preferential tariff treatment under a bilateral or multilateral 
trade agreement is claimed in respect of goods —
 (a) the determination of the origin of the goods  shall be in accordance  
  with the applicable Rules of Origin for that agreement; and 
 (b) the customs declaration shall be accompanied by documentary
  evidence of origin of the goods as may be required in terms of the
  bilateral or multilateral trade agreement, unless the relevant agreement
  exempts the goods from the submission of documentary evidence
  of origin or by Revenue Service.
 (3) When declaring the customs value of imported goods, the 
declarant shall indicate on the customs declaration —
 (a) the method used to determine the customs value of the goods;
  and
 (b) whether he or she is related to the seller of t he goods, unless the
  goods are exempted from this requirement as may be prescribed.
  (4) The method upon which a customs value, tariff classification  
or origin determination is made of imported goods by the declarant, it shall be consistent with —
 (a) in the case of customs value, different transactions between the
  same parties for the same class or kind of goods; 
 (b) in the case of tariff classification  or origin, any relevant determination
  or re-determination that may be applicable to the goods; or
 (c) any advance binding ruling on the customs value, tariff
   classification  or origin that may be applicable  to the goods.Customs value 
of goods for export
Conversion of 
price expressed in foreign currency
Determination 
of customs value, tariff 
classification,  
etc.
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- 101 -A.656
  (5) A customs value, tariff classification  or origin determination  
made by a declarant for non-preferential tariff treatment of imported 
good shall be applied for purposes of clearance of the goods, unless it is replaced by an applicable determination made by Revenue Service.
 (6) An origin determination made by a declarant for preferential 
tariff treatment of imported goods shall be applied for purposes of clearance of the goods unless —
 (a) rejected by Revenue Service; or
 (b) replaced by an origin determination made by Revenue Service.
 (7)  A declarant shall, upon discovery of any inaccuracy in a customs 
value, tariff classification  or origin determination  that he or she has 
made, promptly notify Revenue Service of the inaccuracy.
 (8) This section shall not apply to —
 (a) accompanied or unaccompanied baggage, other than commercial
  goods;
 (b) international postal items, other than commercial goods; or
 (c) any other category of goods or specific cases as may be determined
  by the Commissioner General.
 340. An importer of goods may request Revenue Service to release 
the goods if he or she furnishes a guarantee covering the duties and taxes that may become payable if, in the course of determining the customs 
value, tariff classification  or origin of the imported goods, it becomes 
necessary  to delay the final determination  of the customs value, tariff 
classification  or origin of such goods.
 341. (1) The Revenue Service may at any time re-determine the 
customs value, tariff classification  or origin of imported goods.
 (2) The Revenue Service may make more than one customs value, 
tariff classification  or origin re-determination  of goods, as may be 
necessary.
  (3) The method upon which a customs value, tariff classification  or 
origin re-determination of goods is determined shall be —
 (a) in the case of a customs value, different transactions between the
  same parties for the same class or kind of goods; or
 (b) any advance binding ruling on the customs value, tariff   
   classification  or origin that may be applicable  to the goods.
  (4) A customs value, tariff classification  or origin re-determination  
may be made by Revenue Service for goods irrespective of whether —
 (a) the goods have been declared;
 (b) the goods have been released;
 (c) the goods are dutiable;
 (d) the goods are still subject to customs control;
 (e) the goods’ duties and taxes has been paid; or
 (f) any customs value , tari ff cla ssification  or origin a dete rmination   
  has been made by the declarant for the goods.
 (5) The Revenue Service shall give notice of any customs value, 
tariff classification  or origin re-determination  to the declarant in terms 
of subsection (1) or (2).Release of goods 
prior to determination of customs value, etc.
Re-determination 
of previous customs value, etc.
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- 102 -A.657
  (6) A customs value, tariff classification  or origin re-determination  
shall replace the previous customs value, tariff classification,  origin 
determination or re-determination applicable to the goods.
 342. (1) The Revenue Service may correct an error in a customs 
value, tariff classification,  origin determination  or re-determination  that 
does not affect the customs value, tariff classification  or origin ascribed 
to the goods, by notice to the declarant.
 (2) The Revenue Service shall issue a superceding customs value, 
tariff classification  or origin re-determination  in the case of an error in 
a customs value, tariff classification, origin determination 
or re-determination that does affect the customs value, tariff 
classification  or origin ascribed to goods. 
 343. (1) There shall be no time limit as to when a customs value, 
tariff classification,  origin determination  or re-determination  of goods 
may be made by Revenue Service.
 (2) Notwithstanding subsection (1), a customs value, tariff 
classification,  origin determination  or re-determination  shall be applied 
by Revenue Service for purposes of assessing or re-assessing duties and taxes on goods in accordance with subsection (3).
  (3) A customs value, tariff classification,  origin determination  or 
re-determination that affects the dutiability of goods or the amount of duties and taxes payable shall be applied by Revenue Service for purposes of assessing or re-assessing duties and taxes on the goods —
 (a) if the determination or re-determination is made within a period
   of five years from the date the customs debt for the goods became
  due; or
 (b) if the determination or re-determination is made, whether within
   or after the expiry of the five years period referred to in paragraph
  (a) to give effect to —
   (i) a de cision in an administrative settlement or compromise
    settlement proceedings,
   (ii) an independent dispute resolution,
   (iii) a retrospective amendment to the Customs Tariff Schedules, or
     (iv) a court order given or confirmed  in a final judgment.
 344. (1) The Revenue Service may base a customs value, tariff 
classification  or origin determination  or re-determination  on the current 
information available to it if the particulars of goods in respect of 
which the customs value, tariff classification,  origin determination  or 
re-determination is made or the underlying transaction which caused 
the goods to be imported into or exported from Botswana are not 
disclosed or are not sufficiently  disclosed in the customs declaration  or 
supporting documents, and those particulars are still not disclosed or 
still not sufficiently  disclosed following  a request by Revenue Service.
 (2) Notwithstanding subsection (1), an origin determination or 
re-determination shall be subject to compliance with any procedures or other requirements regulating the determination of the origin of goods 
contained in the relevant bilateral or multilateral trade agreement o r 
non-reciprocal Generalised System of Preferences.Correction of 
error in customs value, etc.
Time limit on 
customs value, etc.
Request for 
information for customs value,etc.
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 345. (1) A customs value determination or re-determination, shall 
apply only to goods for which it is made.
 (2)  A valuation method applied in a customs value determination 
or re-determination referred to in subsection (1) shall, unless Revenue 
Service decides otherwise, be applied also to goods of the same class or kind declared for a customs procedure by the same person or by a registered agent on behalf of the same person —
 (a) if a customs value determination or re-determination of the goods
   is made by Revenue Service, whether the goods were declared
  before or after the date of the Customs value determination or
  re-determination referred to in subsection (1); or
 (b) if a customs value determination is made by the declarant in
  respect of the goods declared on or after the date of customs
  value determination.
  (3)   A tariff classification  determination  or re-determination  shall 
apply —
 (a) to goods in respect of which it is made; or
 (b) to identical goods declared for a customs procedure by the same
  person or by a registered agent on behalf of the same person,
  whether the goods are declared before or after the date of that
  tariff determination or re-determination.
 (4)  An origin determination or re-determination of goods made in 
accordance with non-preferential Rules of Origin shall apply —
 (a) to the goods in respect of which it is made; or
 (b) to identical goods produced by the same producer and declared
  for a customs procedure by the same person who declared the
  goods for which the origin  determination or re-determination is
  made, whether the goods were declared before or after the date
  of such origin determination or re-determination.
 (5) An origin determination or re-determination of goods made in 
accordance with Rules of Origin that may be applicable in terms of a bilateral or multilateral trade agreement or non-reciprocal Generalised System of Preferences for purposes of preferential tariff treatment under that agreement or system, shall apply —
 (a) to the goods in respect of which it is made; and
 (b) to identical goods for which preferential tariff treatment may be
  claimed under the agreement or system, produced by the same
  producer, and declared for a customs procedure by the same
  person who declared the goods for which that origin determination or
  re-determination was made, whether those identical goods were
  declared before or after the date of that origin determination or
  re-determination.
 (6) A tariff or origin determination or re-determination that applies 
to identical goods referred to in subsection (3), (4) or (5) shall not be applied by Revenue Service for purposes of assessment or re-assessment of duties and taxes in respect identical goods.Customs value, 
tariff 
classification  
or origin determination or 
re-determination  
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- 104 -A.659
 (7) A tariff or origin determination made by a declarant in respect 
of identical goods referred to in subsection (3), (4) or (5) declared on 
or after the date of a tariff or origin determination or re-determination that applies to the goods, shall be consistent with the tariff or origin determination or re-determination. 
 (8) The Commissioner General may, by Notice published in the 
Gazette, specify particulars  of any customs value, tariff classification  
or origin determination or re-determination in such a manner and containing such information as he or she may determine.
PART XV — Guarantee
 346. The Revenue Service may require a guarantee to be provided —
 (a) for the payment of the amount of duties and taxes of a customs
  debt; 
 (b) for the performance of any conditions or requirements imposed
  by Revenue Service; or
 (c) in special circumstances considered valid by Revenue Service,
  where goods subject to seizure are released pending the payment
  of any amount due.
 347. (1) A person who is liable for the payment of a customs debt 
may provide a guarantee to Revenue Service.
 (2) The Revenue Service shall require the provision of one guarantee 
only for a single customs debt.
 (3) The Revenue Service may allow a guarantee to be provided by a 
third party instead of the person from whom the guarantee is required where the Revenue Service deems it necessary.
 (4) Where the person who is liable for the payment of a customs debt 
is the Government of Botswana, no guarantee shall be required.
 348. A guarantee of a customs debt shall be compulsory for —
 (a) customs clearing agents;
 (b) operators of the following  specified customs controlled  areas —
   (i) container terminals,
   (ii) container and cargo depots,
   (iii) customs warehouses,
   (iv) duty free shops, and
   (v) privately operated State warehouses; and
 (c) bonded carriers.
 349. (1) A guarantee of a customs debt shall not be required for the 
following categories —
 (a) operations or industries;
 (b) customs procedures; 
 (c) certain types of goods as may be prescribed; or 
 (d) duties and taxes.
 (2) Notwithstanding subsection (1), a guarantee of a customs debt 
may be required where Revenue Service is of the view that there is a risk of non-payment of duties and taxes. Guarantee
Eligibility for 
guarantee  
Compulsory 
guarantee
Optional 
guarantee
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 (3) A person who is exempted from providing a guarantee of a 
customs debt may, for purposes of expediting his or her goods to be 
cleared, provide a guarantee. 
 350. A guarantee of a customs debt may be provided in the form 
of —
 (a) a surety bond issued on behalf of the person required to provide
  the guarantee by a financial institution registered or approved
  by the Bank of Botswana or the Non-Banking Financial Institutions
  Regulatory Authority established under the Non-Banking
  Financial Institutions Regulatory Authority Act; or
 (b) a bank guaranteed cheque.
 351.  Where the obligations under which the guarantee of a customs 
debt was required have been fulfilled in part, or are no longer likely 
to occur with regard to part of the amount that was guaranteed, a corresponding part of the guarantee shall be discharged at the request of the person concerned.
 PART XVI  — Liability for customs debt
 352. (1) Liability for a customs debt upon importation shall be 
incurred when the goods enter Botswana, but if the goods are released for a customs procedure before the arrival of the goods at a place of entry into Botswana, the liability for duties and taxes shall commence when the goods are released.
 (2) A customs debt referred to in subsection (1) shall include liability 
for —
 (a) interest payable on such duties and taxes under this Act; and
 (b) a fine, penalty or forfeiture  incurred under this Act.
 (3) For purposes of subsection (1), a debtor shall be the declarant or 
the person acting on behalf of the owner of the goods.
 353. (1) Liability for a customs debt on importation shall be incurred 
by —
 (a) the unlawful introduction into Botswana of goods liable to duties
  and taxes; or 
 (b) the unlawful removal of goods from a customs controlled area or
  a special economic zone and their introduction into another part
  of the Common Customs Area.
 (2) A customs debt shall be incurred under  subsection (1) ( a) at the 
moment when goods are unlawfully introduced.
 (3)  For purposes of this section, a debtor shall be —
 (a) the person who effected the unlawful introduction of the goods;
 (b) any person who took part or w ho knew or should reasonably have
  known that the introduction of the goods was unlawful; or
 (c) any person who acquired or held the goods in question and who
  knew or should reasonably have known at the time of acquiring
  or receiving the goods that they had been introduced unlawfully.Liability for 
customs debt upon importation
Liability for 
customs debt upon recovery from guaranteeForm of 
guarantee
Cap. 46:08
Release of 
guarantee
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 354. A person liable for duties and taxes on goods entering or 
leaving Botswana shall be absolved from liability for a customs debt 
if the duties and taxes are recovered in full from a guarantee covering the goods.
PART XVII — General provisions relating to customs debt
A – Assessment of duties and taxes
 355. (1) The Revenue Service shall, as soon as a customs declaration 
is registered, assess the duties and taxes on goods by —
 (a) determining the dutiability of the goods; and
 (b) calculating the amount of duties and taxes payable on the goods.
 (2) Notwithstanding subsection (1), Revenue Service may accept 
a self-assessment by a declarant of duties and taxes by the person declaring the goods.
 (3) The Revenue Service shall immediately notify a declarant of the 
amount of duties and taxes assessed, whether Revenue Service assessed the duties and taxes or customs accepted the declarant’s self-assessment.
 (4) The Revenue Service shall express the amount of duties and 
taxes in Botswana Pula.
 (5) The duties and taxes assessed by Revenue Service for each line 
item in the same declaration  shall be rounded down to the nearest five 
Thebe.
 (6) The Revenue Service shall promptly record the amount of the 
duties and taxes assessed in the relevant revenue accounting systems.
 356. (1) A declarant shall self-assess the duties and taxes prior to 
lodging a customs declaration by —
 (a) determining the particulars required for the customs declaration;
 (b) determining the dutiability of the goods;
 (c) stating the particulars required for calculating the amount of
  duties and taxes  payable on the goods; and
 (d) stating any other particulars concerning the self-assessment as
   may be specified by the Commissioner  General.
 (2) A declarant shall, on discovery of any inaccuracy in a 
self-assessment made in respect of goods, promptly notify Revenue Service of such inaccuracy.
 (3) This section shall not apply to —
 (a) unaccompanied baggage;
 (b) commercial goods;
 (c) international postal items; or
 (d) any other category of goods or specific cases as may be
  determined by the Commissioner General.
 357. The Revenue Service shall make a re-assessment of duties and 
taxes on goods when it makes a customs value, tariff classification,  
origin determination or re-determination of goods if the amount of duty paid or payable on such goods is affected by —Self-assessment 
of duties by declarant
Re-assessment 
of duties by Revenue ServiceLiability for 
customs debt upon unlawful entry, removal and non-compliance
Assessment of 
duties  
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 (a) a decision in any administrative settlement or compromise
  settlement proceedings;
 (b) an independent dispute resolution; 
 (c) an amendment to the Customs Tariff Schedule; or
 (d) a court order.
 358. (1) An assessment or re-assessment of duties and taxes on 
goods shall be made within a period of five years from the date the 
customs debt was incurred.
 (2) Notwithstanding subsection (1), a re-assessment of duties and 
taxes on goods may be made after the expiry of five years in the case of 
goods affected by —
 (a) a decision made in any administrative settlement or compromise
  settlement proceedings;
 (b) an independent dispute resolution; 
 (c) an amendment to the Customs Tariff Schedule; or
 (d) a court order.
 
B – Procedure for payment of duties and taxes
 359. (1) A debtor notified by Revenue Service of an amount of 
duties and taxes constituting a customs debt shall pay the amount on 
the date of the release of the goods, unless the debtor has been granted a deferred payment facility under such conditions as may be determined by the Commissioner General.
 (2) If the amount of duties and taxes assessed exceeds an amount of 
duties and taxes already paid by the declarant, Revenue Service shall notify the debtor and recover the underpayment of duties and taxes.
 (3) A person who contravenes subsection (1) commits an offence 
and shall be liable to a fine not exceeding  P50 000 or to imprisonment  
for a term not exceeding three years, or to both. 
 360. (1) A debtor shall pay duties and taxes in Botswana Pula.
 (2) Notwithstanding subsection (1), Revenue Service may accept 
payment for duties and taxes in a foreign currency that is the equivalent amount of Botswana Pula.
 (3) A debtor may make a payment to Revenue Service by electronic 
funds transfer or by other electronic means, including credit and debit cards. 
 (4) When any duties and taxes have been paid, a receipt constituting 
proof of payment shall be issued by Revenue Service to the payer, unless there is other evidence provided constituting proof of payment.
 361. A debtor or third party may pay all or part of the amount of the 
duties and taxes prior to the due date for the payment without awaiting the expiry of the payment period that was granted.
 362. (1) The Commissioner General shall, subject to subsection (2), 
correct any under-payment of the amount of duties and taxes due by recovering the amount of the underpayment from —
 (a) a person who partially paid the duties and taxes;Method of 
payment
Payment prior 
to due date  
Underpayment 
of duties and taxesTime limit for 
re-assessment of duties and taxes
Payment of 
duties and taxes
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 (b) any other person from whom the duties and taxes could have
  been recovered; or
 (c) a guarantee covering the goods.
 (2) Liability for an underpayment of duties and taxes shall cease 
if the time limit for the Commissioner General’s claim to recover the 
duties and taxes has expired.
 363. Where an amount of duties and taxes has not been paid by the 
due date, Revenue Service shall impose —
 (a) interest on any outstanding amount of duties and taxes charged
  from the date that payment was due until the date that payment
  is made; or
 (b) a penalty for late payment.
 364.   The Commissioner General may recover duties and taxes not 
paid from —
 (a) a person who failed to pay the duties and taxes;
 (b) an importer of goods or from his or her agent;
 (c) the owner of the goods or his or her agent;
 (d) a customs clearing agent who submitted the customs declaration  
  for the goods; 
 (e) a guarantee covering the goods; or
 (f) a third party covering the goods.
C – Collection on behalf of third parties
 365. The Revenue Service shall assess and collect taxes, levies, 
duties and other charges on behalf of Government agencies or other bodies when such amounts are payable on the importation of goods.
D  – Lien and other mechanisms to secure payment of customs debt
 366. (1) The Commissioner General may establish a lien in order to 
secure payment of a customs debt over any goods —
 (a) of which the debtor is the owner;
 (b) of which the debtor is the co-owner; or
 (c) in which the debtor has any title or right.
 (2) A lien over goods shall be established when the Commissioner 
General attaches the goods, and the attachment shall take place not less 
than 10 days after the due date for payment of the customs debt.
 (3) A lien over goods shall serve as a guarantee for the customs debt 
owed by the debtor, except —
 (a) in the case of goods of which the debtor is the co-owner, where
  the lien serves as guarantee for the customs debt only up to the
  value of the debtor’s share in the goods; or
 (b) in the case of goods in which the debtor has any title or right,
  where the lien serves as guarantee for the customs debt only up
  to the value of the debtor’s title to or right in the goods.
 367. (1) The Commissioner General may attach goods for the 
purposes of establishing a lien regardless of where the goods are or in whose possession the goods are.Attachment of 
goodsLate payment 
of duties and taxes
Recovery of 
unpaid duties and taxes
Revenue Service 
to collect on behalf of agencies
Establishing 
lien to secure customs debt
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 (2) The Commissioner General may issue a notice of attachment to —
 (a) identify the goods to which the notice relates;
 (b) state the date from which the goods are attached;
 (c) state that the goods are being attached for purposes of establishing
  a lien pending payment of a customs debt; 
 (d) state the particulars and the amount of the customs debt; and
 (e) contain any other particulars as may be prescribed.
 (3) Goods attached in terms of this section may be —
 (a) sealed, marked, locked, fastened or otherwise secured or
  impounded by a customs officer at the place where the goods
  were attached; or
 (b) removed to a State warehouse or a customs controlled area, as
  Revenue Service may determine.
 368. The Commissioner General shall release from a lien any goods 
attached by Revenue Service if it is proved that the debtor —
 (a) is not the owner or co-owner of the goods; or
 (b) does not have any title to or right in the goods.
 369. (1) A debtor shall promptly inform the Commissioner General, 
if goods in relation to which the debtor is a co-owner are attached by —
 (a) disclosing the co-ownership to Revenue Service;
 (b) submitting to Revenue Service a copy of any agreement in terms
  of which the co-ownership was established; or
 (c) submitting  to Revenue Service an affidavit signed by the debto r
  attesting to the co-ownership.
 (2) Upon receipt of the disclosure under subsection (1), Revenue 
Service shall —
 (a) notify the other co-owner that the goods have been attached by
  Revenue Service and that a lien in favour of the Commissioner
  General has been established over the goods; and
 (b) request the other co-owner to corroborate the debtor’s share in
  ownership of the goods.
 (3)  If a person, other than the debtor, who is a co-owner of goods 
attached by the Revenue Service becomes aware of an attachment under 
this section, the co-owner shall immediately notify  Revenue Service.
 370. (1) Goods in respect of which a lien  has been established may 
not —
 (a) be sold or transferred to, or relinquished in favour of, another
  person; or
 (b) be pledged, mortgaged, hypothecated, or in any way encumbered
  in favour of another person.
 (2) Revenue Service may, despite a lien, allow a debtor to continue 
using goods attached on such conditions as Revenue Service may determine.
 (3) The Commissioner General may take custody of goods referred 
to under this section and order their removal to a State warehouse or a customs controlled area. Effect of lienAttachment of 
goods where debtor has no ownership
Attachment of 
goods where debtor is co-owner
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 (4) A debtor may be liable for any costs and expenses incurred by the 
Commissioner General to take custody of and removal of the goods to 
a State warehouse or a customs controlled area.
 371. A lien established over goods shall cease when —
 (a) the debt in respect of which the lien was established is paid to the  
  Commissioner General;
 (b) the goods are sold; or
 (c) the Commissioner General releases the goods from the lien.
E – Extinguishment of customs debt
 372. A customs debt shall be extinguished —
 (a) by payment of the amount of the duties, taxes and penalties owed
  to Revenue Service;
 (b) by remission of the amount of the duties and taxes, except, where
  several people are liable for paymen t of the amount of duties and
  taxes corresponding to the customs debt and remission is granted,
  the customs debt shall be extinguished only with regard to a person
  to whom the remission is granted;
 (c) by withdrawal of the customs declaration where the procedure
  under which the goods have been declared comprises a liability
  to pay duties and taxes;
 (d) by abandonment to the State or destruction under customs
  supervision of goods liable to duties and taxes; 
 (e) by the total destruction or irrevocable loss of goods liable to duties
  and taxes by accident or force majeure that causes the disappearance  
   of the goods or the failure to fulfill an obligation  under this Act;
 (f) where goods released for home use at a reduced or free rate of
  duties and taxes by virtue of their end-use have been exported
  with the permission of Revenue Service;
 (g) where it is proved to the satisfaction of Revenue Service that
  the goods have not been used or consumed in Botswana and have
  been exported; or
 (h) by forfeiture of the goods to Revenue Service.
 373. A customs debt shall not be extinguished where the failure to 
pay duties and taxes is used for imposition of penalties or in the event of seizure and forfeiture.
 
PART XVIII — Refund or remission of duties and taxes
 374. (1) The Revenue Service shall grant a refund or remission of 
duties and taxes —
 (a) where it is established that at the time of the payment of the
  duties and taxes the amount was not due;
 (b) where  it is established by Revenue Service that an overcharge
  was a result of an error on the part of Revenue Service in assessing
  the duties and taxes;Non-
extinguishment of customs debt
Refund or 
remission of duties and taxesTermination of 
lien
Extinguishment 
of customs debt  
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 (c) where a customs declaration is withdrawn;
 (d) upon a request submitted by a person concerned, within the time
  limit allowed to amend the customs declaration;
 (e) where it is established that the amount paid or assessed relates to
  goods which have been rejected by the importer; 
 (f) upon re-exportation of the goods; or
 (g) where the goods cleared for home use could not be delivered to
  the consignee.
 (2) The Revenue Service shall not grant a refund or remission of 
duties and taxes —
 (a) where the goods were imported temporarily for testing prior to
  their subsequent clearance for home use, unless it is established
  that a defect in such goods or their nonconformity with the terms
  of the contract could not normally be detected during these tests;
 (b) where the defective nature of the goods was taken into consideration
  in  drawing up the terms of the contract, in particular the price,
  before the goods were placed under a customs procedure involving
  payment of duties and taxes;
 (c) where the goods are sold by the applicant after it has been
  ascertained that they are defective or do not comply with the
  terms of the contract; and
 (d) on goods that are prohibited,  restricted or confiscated.
PART XIX — Seizure, detention or forfeiture of goods
 375. (1) The Revenue Service may detain, seize or forfeit goods 
or a means of transport to which this Act applies and, if the goods or 
the means of transport consist of information, accounts, documents or 
records, a customs officer may detain or seize the information,  accounts, 
documents or records for investigation purposes.
 (2) The Revenue Service shall detain, seize or forfeit goods if the 
import, possession or export of the goods is not authorised in terms of this Act or any other Act.
 (3) Notwithstanding subsections (1) and (2), Revenue Service shall 
exclude the following goods from detention, seizure or forfeiture —
 (a) imported restricted goods that are declared for the customs   
  warehousing procedure;
 (b) imported restricted goods that are declared for the customs transit
  or transshipment procedure;
 (c) restricted goods on board an aircraft or cross-border train arriving
  in Botswana from a place outside Botswana; and
 (d) restricted goods on board an aircraft or cross-border train arriving
  in Botswana from a place outside Botswana as stores for the aircraft
  or  train.
 (4) A person who imports, possess or exports goods in contravention 
of this section commits an offence and shall be liable to a fine not 
exceeding P 100 000 or to imprisonment for a term not exceeding two 
years, or to both.Power to detain 
or seize goods
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 376. (1) The Revenue Service shall upon detention, seizure or 
forfeiture of goods, issue a notice to —
 (a) the declarant of the goods;
 (b) a person in possession of the goods; or
 (c) a customs clearing agent;
 (2) A notice under subsection (1) shall —
 (a) specify the goods to which it relates;
 (b) state the date on which the goods were detained;
 (c) state the name of the person from whom the goods were detained;
 (d) state the name of the customs officer who detained the goods;
 (e) state the reason for the detention; and
 (f) include any other particulars as may be determined.
 377. (1) The Revenue Service shall terminate a seizure of goods, 
means of transport, currency, information, accounts, documents or 
records, if —
 (a) the goods, means of transport, currency, information, accounts,
  documents or records, were seized in error;
 (b) an appeal by the declarant or any other person concerned for the
  termination of the seizure is granted; or
 (c) a court order is granted for termination of seizure.
 (2) Upon termination of a seizure, Revenue Service shall notify a 
person to whom the notice of seizure was issued that the seizure of the goods, means of transport, currency, information, accounts, documents or records, is terminated.
 PART XX — Voluntary disclosure 
 378. (1) A person shall not be liable for any error or omission in a 
customs declaration if the person has voluntarily disclosed the error or omission to Revenue Service, either orally or in writing.
 (2) A voluntary disclosure referred to in subsection (1) shall only 
be granted where the disclosure is made before Revenue Service has 
notified a person that —
 (a) the goods to which the declaration relates have been selected for
  examination by Revenue Service;
 (b) documentation is required to be presented to Revenue Service in
  relation to the declaration; or
 (c) the Revenue Service intends to conduct an audit or investigation
  in relation to a selection of declarations which includes that
  declaration or in relation to declarations made over a period of
  time which includes the time when that declaration was made.
 379. If a person has made a false or misleading statement in a 
voluntary disclosure or failed to disclose information that was material for the consideration of granting a relief, Revenue Service may —
 (a) withdraw any relief granted based on an approval of the voluntary
  disclosure;Notice of 
detention, seizure or forfeiture
Termination of 
seizure
V oluntary 
disclosure of errors or omission
Withdrawal of 
voluntary disclosure
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 (b) recover the amount due to it;
 (c) retain any amount paid to the Commissioner General as a
  payment for the amount due; or
 (d) impose a penalty in accordance with this Act.
 PART XXI — Appeals
 380. (1) Any person aggrieved by a decision of Revenue Service may 
lodge an appeal with the Commissioner General.
 (2) An appeal lodged under subsection (1) shall be made by the 
person concerned in writing within 30 days from the date of the decision 
by Revenue Service, and shall specify particulars of the grounds on which it is made.
 (3)  The Commissioner General shall consider the appeal lodged and 
may amend, vary, or uphold the decision by Revenue Service and shall, by notice in writing, inform the person concerned of his or her decision.
 (4) A person aggrieved by the decision of the Commissioner General 
under this section may within 30 days from the date of the decision of the Commissioner General, lodge an appeal with the High Court.
 PART XXII —  Final Provisions
 381. (1) The right to take action for total or partial recovery of 
duties and taxes by Revenue Service shall be barred, unless collection proceedings have been  undertaken within 15 years from the date the payment of the duties and taxes was due.
 (2) Except as otherwise provided by this Act, the right to institute 
administrative or judicial proceedings in regard to a customs offence under this Act shall be barred, unless the proceedings have been 
undertaken  within five years from the date that the offence was 
discovered.
 382.     The right to institute any legal action against the Commissioner 
General or a customs officer on a cause of action arising out of the 
provisions of this Act shall be one year from the date on which the action arose.
 383. The Commissioner General may from time to time publish for 
general information a notice specifying the names of offenders and the 
fine or sentence imposed. 
 384. The Minister may make regulations prescribing anything under 
this Act which is to be prescribed or which is necessary for the better carrying out of the objects and purposes of this Act, or to give force and effect to its provisions.Appeals
Prescription 
period for bringing action by Revenue Service
Prescription 
period for bringing action against Commissioner General or 
customs officer
Publication of offenders
Regulations
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385. (1) Any person who contravenes a provision of this Act, where
no specific penalty is provided,  shall be liable to a fine not exceeding  
P50 000 or to  imprisonment for a term not exceeding six months or to 
treble the value of the goods in respect of such offence, whichever is greater, and the goods and the container in respect of which the offence is committed shall be liable to forfeiture.
(2)Any person who impersonates  a customs officer commits an
offence and shall be liable to a fine not exceeding  P 1 000 000 or to 
imprisonment  for a term not exceeding  five years, or to both.
(3)Any person who aids or abets a person charged with a customs
offence, commits an offence and shall be liable to a fine not exceeding  
P 5 000 000 or to imprisonment for a term not exceeding two years, or to both.
(4)Any person who offers or promises to offer an incentive to a
customs officer for purposes of influencing  the actions of the customs 
officer commits an offence and shall be liable to a fine not exceeding  
P 1 000 000 or to imprisonment for a term not exceeding 10 years, or to both.
PASSED by the National Assembly this 12th day of July, 2018.
B. N. DITHAPO,
Clerk of the National Assembly.Offences and 
penalties
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