When goods (including currency) are imported into or exported out of Botswana, they must immediately be declared to BURS (Customs & Excise Division) against an appropriate customs form with supporting documents (import license, invoice, certificates of origin etc.), stating the customs procedure involved. Where there are no prohibitions or restriction on importation of goods, goods may be released to an importer as long as payment has been made to BURS. Such payment may be deferred by a month for traders registered with BURS for that purpose otherwise payment becomes due and payable immediately after lodgement of a customs declaration.

Goods imported into Botswana for commercial purposes should be electronically declared to customs and placed under an appropriate customs procedure for which the goods were imported. Goods placed under a customs procedure should be covered by a customs declaration appropriate for that particular procedure.

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