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Botswana

resident, and the non-resident meets or reimburses the costs of the goods or services provided by the registered person in terms of that maintenance plan or agreement, the supply may be treated as zero-rated.

Other indirect taxes

Import duties

There are no import duties on goods brought from within the Common Customs Union, which includes South Africa, Namibia and Swaziland. Import

duties are levied on numerous goods brought in from other countries, at varying rates.

Excise duties

Excise duties are levied at varying rates on cigarettes, perfume and liquor.

Contact details – PricewaterhouseCoopers, Botswana

PwC contact persons

Contact details

Butler D Phirie

butler.phirie@bw.pwc.com

Seema Ramdas Takongwa Khonye

seema.ramdas@bw.pwc.com takongwa.khonye@bw.pwc.com

Postal address

Telephone numbers

PO Box 294 Gaborone

Tel: +267 395 2011 Fax: +267 397 3901

Website: www.pwc.com/bw

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PricewaterhouseCoopers

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