Botswana Customs Duty Rates 2026: Stay Compliant, Reduce Costs

Botswana Import Duties and Customs Structure

Botswana is a member of the Southern African Customs Union (SACU), applying the Common External Tariff (CET) shared with South Africa, Namibia, Lesotho, and Eswatini. While goods traded between SACU members are generally free of customs duties, imports from non-member countries are subject to the CET and a standard Value Added Tax (VAT) collected at the point of entry. Small and Medium Enterprises (SMEs) should verify the origin of goods, as Botswana benefits from various trade agreements (such as SADC and AfCFTA) that may offer preferential rates.

Key Duty Categories

• Ad Valorem Duty: The most common duty type, calculated as a percentage of the Customs Value (CIF) of the imported goods.
• Specific and Compound Duties: Often applied to agricultural products and textiles; these are calculated based on weight, volume, or quantity, sometimes combined with an ad valorem percentage.
• Excise Duty: A levy imposed on specific goods such as alcohol, tobacco, and petroleum products to generate revenue and discourage consumption of harmful products.
• Antidumping Duties: Special duties applied to specific goods from designated countries to protect SACU industries from unfair trade practices.
• VAT (Import): A consumption tax of 14% levied on the duty-paid value of the imported goods, applicable to most commercial imports.
• US-Specific Fees (Section 301, MPF, HMF): These fee categories are specific to United States customs regulations and are not applicable to goods entering Botswana.