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
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 are levied at varying rates on cigarettes, perfume and liquor.
Contact details – PricewaterhouseCoopers, Botswana
PwC contact persons
Butler D Phirie
Seema Ramdas Takongwa Khonye
PO Box 294 Gaborone
Tel: +267 395 2011 Fax: +267 397 3901