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VAT on imported goods is paid on the Added Tax Value (ATV) and this is determined as follows:
Customs Value, plus any duty levied on the goods, plus 10 per cent of the Customs Value
VAT on imported goods from BLNS - Where imported goods have their origin in Botswana, Swaziland, Lesotho or Namibia (BLNS) and are imported from that country the Customs Value must not be increased by 10 percent.
Customs Value, plus any duty levied on goods.
The rate payable for VAT, calculated on the ATV increased from 14% to 15% from 1 April 2018.
Customs Value, plus any duty levied on the goods, plus 10 per cent of the Customs Value
VAT on imported goods from BLNS - Where imported goods have their origin in Botswana, Swaziland, Lesotho or Namibia (BLNS) and are imported from that country the Customs Value must not be increased by 10 percent.
Customs Value, plus any duty levied on goods.
The rate payable for VAT, calculated on the ATV increased from 14% to 15% from 1 April 2018.
