Customs and Excise Rules
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Notice No. R.1874 of 1995

Chapter I : General Provisions

Chapter II : Administration, General Duties and Powers of Commissioner and Officers, and Application of Act

Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods

Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Chapter VA : Environmental Levy Goods

Chapter VI : Anti-Dumping, Countervailing and Safeguard Duties

Chapter VII : Amendments of Duties

Chapter VIII : Registration, Licensing and Accredited Clients

Chapter IX : Value

Chapter X : Rebates, Refunds and Drawbacks of Duty

Chapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute Settlement

Chapter XI : Penal Provisions

Chapter XII : General

Chapter XIIA : Rules in terms of section 120(1)(e) and (o) of the Customs and Excise Act, 1964, and for the purposes of section 13(1)(iii) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), regarding the importation of goods into the Republic from or through Botswana, Lesotho, Namibia or Swaziland and the declaration procedures for the exportation of goods from the Republic into or through Botswana, Lesotho, Namibia or Swaziland

Schedule to the Rules

Forms