Loi sur les douanes, 2018 (loi n° 33 de 2018), Botswana

A.557Supplement 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 relationships 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 procedure 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 imported 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 Generalised System of Preferences   325.  Conditions for benefiting from non-reciprocal Generalised System

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. Voluntary 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

tender and customarily used and accepted as a medium of exchange in the country of issuance;

(c) a bearer negotiable instrument intended to enable the person 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, technological,

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 General

Cap. 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; and

Use 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

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(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 officer 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 notification 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

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(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 concealing 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

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(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

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(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 the 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

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  (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, imposed 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

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(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 Tariff

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 explanatory 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

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(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 terrorism;

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

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(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 goods 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) Aholder 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; and

Additional cases of prohibited or restricted goods

Actions by customs officer

Marking to indicate origin

Other marking requirements

Application for suspension of release of goods

Cap. 08:07

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(c)  supply a sufficiently detailed description of the goods 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

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(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

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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, including

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 container 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 exit

Exceptions

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(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 adjoining 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 hours 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 customs officers of that State at the place to process,  for   customs purposes goods, and persons.

Places of entry or exit in terms of international agreements

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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 places, areas, premises or facilities as may be specified

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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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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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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(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 customs 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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(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 cargo 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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(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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(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 subject

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, provide

a guarantee that the goods — (a) will be transported, exported and discharged at the declared

destinationwithinsuch timeas theRevenueServicemaydetermine; (b) in the case of goods for use as stores, will be so used; and (c) will beotherwiseaccounted for to thesatisfactionof theRevenueService. 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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(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 cargo 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 out 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 customs office nearest 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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(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 operator 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) Notwithstandingsubsection (1), anamendmentofany information, 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

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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; and

Obligation to declare goods

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(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

Customsclearing agent

Liability and rights of declarant

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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 required 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 Revenue 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

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(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

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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

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(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 under 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 is         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

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(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

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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 different 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 compromise settlement 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

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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

guarantee 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

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(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 Revenue

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

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(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: Provided 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

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(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: Provided 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

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(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 shall 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 leaving 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 transport for commercial use while the means of transport is in Botswana, and

(ii) remain 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) letters, 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

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(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 pipelines 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 warehouse

Clearance of goods exported through cross-border transmission lines, etc.

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(2) Goods which constitute a hazard, which are likely to affect 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 borne 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 storage of a goods 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

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(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

Storageofgoods in public customs warehouse Liability for goods in customs warehouse

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(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 goods

Authorised operations

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(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

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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

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(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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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 transit

Prohibited actions en route

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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 for transshipment

Identification  of transshipped goods

Time limit for transshipment

Authorised operations

Requirement for identification  of goods

Clearance of goods for temporary admission

Goods 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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(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 procedure

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 use

Termination 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 operations 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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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

Equivalentgoods andcompensating products

Record keeping

Rate of yield

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(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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(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; and

Time limit for drawback

Claims for drawback

Payment of drawback

Recovery of amount not paid

Outward processing operations

Customs declaration when goods intended for drawback are imported

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(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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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) Aguarantee 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 procedure

Repairs abroad on temporarily exported goods

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(b) if a part of the compensating product 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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(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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(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 obligations 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) departing from an air or rail terminal or where such goods

are situated, on board an aircraft, cross-border train, vehicle or vessel 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; and

Goods admitted to duty free shop

Buying from duty free shop

Off-site outlet

Placement 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 traffic, subject to the prior approval of the customs      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 to 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; or

Stores 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 procedure

Relief 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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(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 applicable to the goods 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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(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 proceeds that would not be sufficient

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 sale

Publication of lists of goods

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(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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(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 obligations, 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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(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  which was false or misleading 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) Arefund 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 purposes of preferential treatment as the result of an applicable bilateral or multilateral trade agreement and for determining in relation to a country or territory implementing 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 Rules 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; or

Requests for assistance regarding proof of origin

Assistance received from another customs administration

Releaseofgoods 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 person 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) limit 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 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 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 method

Transaction value of similar goods

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(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) tools, dies, moulds and similar items used in the production of imported goods,

(iii) materials used in the production of the imported goods, and engineering, 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 ATA 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 classification

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 the 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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  (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, tariff classification or origin a determination  

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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  (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 decision 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 or 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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(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 who 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 guarantee

Form 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 Service

Liability 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 taxes

Time 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 goods

Late 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 debtor

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 lien

Attachment 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 payment 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 taxes

Termination 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

Voluntary 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