Goods imported into Botswana for commercial purposes should be electronically declared to customs and placed under an appropriate customs procedure for which the goods were imported. Goods placed under a customs procedure should be covered by a customs declaration appropriate for that particular procedure.

As a general rule, goods exported from one country to another are liable to customs duties and local taxes in the importing countries. There may however be situations where such imports may be exempted in accordance with any Trade Agreement, which may exist between the exporting country and the importing country. To that end, Botswana has entered into some Trade Agreements with other countries and economic communities through which certain goods of Botswana origin are granted duty free and or quota free access in the markets of those countries or economic communities. Conversely, imports into Botswana under such Trade Agreements enjoy customs duty concessions and/or quota free access status.

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