Duties and Taxes
A free entry is only permissible if done within 6 months of the date of issue of the Work Permit. Thereafter VAT of 10% applies.
Only one car per family is duty free. Subsequent entries or more than one car per family are subject to 15% - 20% VAT of CIF Value.
The car will not be sold or otherwise disposed of for 2 years from date of importation. Value Added Tax (VAT) at current rate is assessed on the imported value of the car.
The appropriate documents to be submitted to BURS for this purpose are as stated below:
- Certificate of Title and Registration :- confirming that the car has been owned and used for one year
- Purchase Invoice (or receipt) :- specifies purchase value
- Police Clearance Certificate from both the export country and Botswana Police Service
- Vehicle Evaluation :- obtained from an accredited Used Car Dealer
- IC 2 Application :- obtained from Destination Agent, submit to Ministry of Commerce.
- Registration and proof of ownership.
- Form CE 101 :- original, in duplicate, submitted with Import Permit, Residence Permit, and passport to department of Customs and Excise.
- Import Permit :- obtained from Ministry of Commerce
- Customs Declaration Form SAD 500
Customs clearance of a used car should be undertaken even if there is no intention to register the car in Botswana or if it is still owned by a Bank or any other third party.
Non-Residents of Botswana
Non-residents visiting Botswana and coming from a country outside the Southern African Common Customs Area for a limited period are normally required to produce a carnet, or bill of entry in respect to their used cars, any duty liable on such cars will be secured by bond or cash deposit.
Residents of Botswana
Residents of Botswana are not allowed to drive or use foreign registered vehicles in the Botswana for more than fourteen days after importation of such vehicle. If you are intending to do so please contact your nearest customs office for advice. In case anyone found in possession of a foreign registered vehicle, severe penalties including seizure of vehicles may be imposed.
Foreign diplomats are not required to pay any duties or taxes, subject to the provision of Diplomatic clearance certificate, and proof of value. Botswana registration and driver's license must be changed within 6 months of arrival in the country.