Botswana's import duty calculation depends entirely on whether the vehicle originates from within SACU or from a non-SACU country like Japan.
For SACU-Origin Vehicles (from Durban Stock)
The formula is simple: Customs duty = 0%. Total tax = 12% VAT on the CIF value. No other duties or levies apply.
- Duty = 0% (SACU Common External Tariff exemption)
- VAT = 12% × CIF value
- Total tax = 12% of CIF
For Non-SACU Imports (Direct from Japan)
If importing directly from Japan, the SACU Common External Tariff (CET) applies:
- Passenger cars: 18–25% customs duty
- Light commercial vehicles: 15–20%
- Trucks: 5–15%
- VAT at 12% on CIF + customs duty
Worked Example: SACU Import
Nissan X-Trail 2000cc from Durban, CIF = USD 12,000:
- Customs duty: USD 0
- VAT: 12% × USD 12,000 = USD 1,440
- Total tax: USD 1,440 (effective rate: 12%)
Worked Example: Direct Japan Import
Same vehicle imported directly from Japan:
- Customs duty: 25% × USD 12,000 = USD 3,000
- VAT: 12% × USD 15,000 = USD 1,800
- Total tax: USD 4,800 (effective rate: 40%)
BURS Assessment Process
BURS uses the declared invoice value but may adjust it using reference pricing if the value appears understated. The assessment is completed at the border post (Tlokweng, Pioneer Gate, or Kazungula) using the SAD 500 customs declaration form.
Use our online duty calculator for an instant Botswana import duty estimate.
WhatsApp