Equipment that is imported into Botswana on a temporary basis for a given project is eligible for a general tariff rebate.  All equipment warranty and non-warranty, and parts thereof imported on a temporary basis should be imported under a bond, the amount of which is equivalent to customs duties and/or the applicable VAT.  The bond is valid for a limited period only, as follows:  equipment that requires VAT is covered by a three (3) month bond while equipment that requires customs duties is covered by a six (6) month bond.  Applicable customs duties and/or VAT become due and payable once the bond period expires. An expired bond will be called in to satisfy outstanding customs duties and/or VAT.  A bond form can be collected from BURS headquarters and lodged with any recognized commercial bank or insurance company in Botswana.