C&E FAQ 2

Where is the location the BURS Headquarters?

BURS Headquarters is located on Old Lobatse Road, Plot 53976, Old Industrial Sites, adjacent to BOCCIM House.


Where are the offices and stations of BURS located throughout Botswana?

Regional Offices are located at, Gaborone, Lobatse, Selebi-Phikwe, Francistown and Maun. Inland Offices at Palapye, Jwaneng, Orapa, Sowa. All border posts of entry.


What are the different purposes for which a company can register with BURS and what are the procedures for registration?

To use manufacturers rebates, to export under any trade agreement, to operate a bonded warehouse. Further info to be provided by the Regional Office and IRD.


BURS a private or parastatal or a government organisation?

Parastata established through the BURS Act.l


What are you doing to ensure that all goods which are liable to Customs and Excise Duties and VAT are actually taxed?

Compliance and Enforcement Unit to assist with answer.


What are the major challenges for your organisation?

Lack of knowledge of Customs requirements, lack of appreciation of the necessity for imposing duties taxes, customs fraud and offences, falling rates of duties as a result of WTO commitments.


What is a TIN number and what is its function?

Trader Identification Number.


If a company is in Tsabong and wants to register as a rebated manufacturer, where should it register?

Registration should be done at the nearest Regional Office which is in Lobatse


What are the legal procedures to be applied to those who do not pay the Customs and Excise Duties as required?

Severe penalties are prescribed in the Customs & Excise Duty Act for failure to pay duties and other offences.


If I want to register as a manufacturer, what are the requirements?

• Certificate of Registration from Registrar of business names.
• Manufacturing license from the Department of Industrial Affairs.
• Certificate of incorporation
• Sketch plan of manufacturing premises showing machinery layout
• Company must be registered and domiciled in Botswana
• Names of company directors must be listed.
• Proof of premises ownership/lease agreement.
• Shareholder’s certificate
• Trading license where applicable.


If I want to register a bonded warehouse, what are the requirements?

• Certificate of Registration from Registrar of business names.
• Certificate of incorporation
• Sketch plan of premises showing where the bonded area will be.
• Company must be registered and domiciled in Botswana
• Names of company directors must be listed
• Proof of premises ownership/lease agreement.


If I want to register as a clearing agent, what are the requirements?

• Certificate of Registration from Registrar of business names.
• Certificate of incorporation.
• Company must be registered and domiciled in Botswana
• Names of company directors must be listed
• Proof of premises ownership/lease agreement should be attached.
• The Company’s core business must be clearing and forwarding.
• All clearing agents must register for (D.T.I.) Direct Trader Input.
• Shareholder’s certificate.


Under what circumstances can a person be de-registered?

• If a person has contravened the Customs and Excise Duty Act and other laws of the Botswana.
• One can voluntarily ask for de-registration if the business is not doing well, or does not need the facility anymore.


Is one allowed to register more than one clearing company /bonded warehouse?

No.


Is the license transferable?

No.


If I want to import machinery into Botswana temporarily for a Project, what are the requirements?

The importer must have a temporary bond/deposit to cover the customs duties or VAT payable on importation.


Who is entitled to a rebate/exemption of customs duties?

The State President and his family
• Diplomatic Missions and their qualifying employees
• International Organizations and their qualifying employees
• Government Ministries/Departments
• Private Individuals changing permanent residence to Botswana.
• Certain companies registered under specific Rebate Items e.g. Item 470:03 and Schedule 3 of the Customs and Excise Duty Act.


As a returning resident, how do I qualify for a rebate or exemption of customs duties?

• For returning residents or expatriates changing residence to Botswana on a new contract or on renewal of contract, exemption on their goods/personal and household effects would be granted if they had stayed outside Botswana for a period of at least 6 months or 6 months after the end of their previous contract.
• Only one vehicle per family will be exempted from payment of customs duties and/or VAT. The vehicle should have been owned and used by the owner for at least 12 months prior to relocating to Botswana. Otherwise, customs duties and/VAT becomes payable on a prorata basis.


When does one qualify for a refund of customs duties paid?

• When customs duty was over charged due to use of a wrong tariff code or wrong duty rate at the time of clearance.
• When one had lodged a temporary deposit and later complied with the requirements within the stipulated period, hence a refund.
• Goods which have already gone to use in Botswana will not qualify for a refund except where it has been established that the goods do not conform to the conditions of the contract or there has been limited use as determined by the Commissioner in cases where such use did not change the condition of the goods or no defects can be detected.
• The refund application must be submitted within 6 months from the date of export bill of entry but not later than 2 years from the date of entry for home consumption or such further period as the Commissioner may in exceptional circumstances decide.
• A refund of duty shall be paid only to the importer or person who paid the duty on entry for home consumption of the goods in question.


Which forms do I complete?

The refund application shall be submitted on the prescribed form, being form CE 66, duly completed, with the following attachments:
• B/E SAD 500 relating to importation and an official receipt of payment.
• Copies of original invoice from supplier
• Copies of original order/specification
• Export documents (where applicable)


Where do I get them from?

Any nearest BURS (Customs and Excise) office.


How long does it take to receive my refund after submission?

30 days


If a person is not satisfied with any decision taken against him/her by any customs office can he/she make an appeal?

Yes


What is the procedure for appeal?

One should lodge his/her appeal in writing with the officer in charge of the station/office where he/she was rendered the service. The appeal will be forwarded to the Appeals office through the Regional Manager.