As a SACU member, Lesotho uses the region’s common external tariff (SACU – CET) with rates generally ranging from 0% to 30%. The Revenue Services Lesotho (RSL) enforces customs legislation, including the Customs and Excise Act, 1982. In addition to tariffs, clearing fees are charged, and a permit system may be required for some imports, especially from non-SACU members.

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