CAP 50-03 Customs and Excise Duty Act - BURS

Notes
(ii) "transport and insurance costs" means the amount paid for transport and
insurance either to the supplier of the goods if he initially pays them on behalf
of the consignee or direct to the transporter or insurance company.
(g) Values: CCA 1 for imports:
(i) "f.o.b. value" means the "free on board" price in the country of origin. This will
appear on the customs bill of entry for the goods;
(ii) "c.i.f. value at c.c.a. port" is the f.o.b. price plus all charges in respect of
ocean freight and insurance up to the port or place of importation into the
common customs area;
(iii) customs duties paid means the total customs and excise duties paid at the
port or place of importation into the common customs area, if any;
(iv) transport and insurance from c.c.a. port means the amount paid for the
transport and insurance of the goods from the port or place of entry into the
common customs area to the destination in Botswana, including any port
wharfage and handling charges.
(N.B. The total cost to the importer will be the sum of (ii), (iii) and (iv) above).
(h) Values: CCA 1 (exports and re-exports)
"f.o.r. value" means the value of the goods at the place of despatch in Botswana.
This should include the cost of packages and any export tax paid (where
applicable).
The Official Import and Export List
Copyright Government of Botswana
THE OFFICIAL IMPORT EXPORT LIST
Table of Contents
Section I : Live animals; animal products (Chs. 1-5)
Section II : Vegetable products (Chs. 6-14)
Section III : Animal and vegetable fats and oils and their cleavage products; prepared
edible fats; animal and vegetable waxes (Ch. 15)
Section IV : Prepared foodstuffs; beverages; spirits and vinegar; tobacco (Chs. 16-24)
Section V : Mineral products (Chs. 25-27)
Section VI : Products of the chemical and allied industries (Chs. 28-38)