RSL eCustoms:
The Revenue Services Lesotho (RSL) Automated System for Customs Data (ASYCUDA) World System is a computerized customs management system for controlling goods’ movement in and out of Lesotho, calculating and collecting duties, and processing declarations. It manages manifests, customs declarations, accounting, transit, and suspense procedures, applying ISO, WCO, and UN international codes and standards.
Register on eCustoms.
General Customs Procedures:
| Step 1: Prepare goods and documentation for export or import, and engage a clearing agent.* | *Traders may register in ASYCUDA WORLD to handle their own customs clearings. |
| Enquire with customs on documentation required and list of approved clearing agents: ecustoms@lra.org.ls | |
| Step 2: The Clearing Agent or Declarant submits the declaration and produces the assessment notice. | Declare in advance. |
| Step 3: The Trader makes a payment. | Pay in advance. |
| Several methods of payment are accepted. | |
| Step 4: Declaration processed by Customs. The Proceed To Border (P2B) notice* and the Road Manifest[1] are issued. | *Proceed To Border (P2B) is an automated notification that allows a consignment to Proceed To Border for possible inspection and release. Goods can move to the border. |
| If the P2B notification is not issued within 24 hours after declaration, enquire with ecustoms@lra.org.ls | |
| Step 5: Transport goods to the border and declare their arrival. | |
| Step 6: Customs may conduct an inspection of goods. | The inspection decision is made at random by the eCustoms risk engine. |
| Step 7: Customs issues Exit Note. | Goods exit Customs. |
Customs Clearance Requirements for Imports:
- Valid Tax Invoice for Goods from SACU.
- Import permit for goods originating from Extra SACU and Prohibited and Controlled Goods.
- Correct classification and valuation of goods (HS Codes).
Customs Duties, VAT, and Rebates on Imports:
- Customs duty is revenue collected on goods from outside SACU, based on the commodity type and country of origin as specified in the SACU Common External Tariff Book.
- Lesotho as a Member of SACU applies the SACU Common External Tariffs on imports (extra SACU).
- VAT of 15% is charged on imported goods and services.
- The importer may apply for a duty rebate for goods from outside SACU. Applications are made to the OBFC Trade Desk before goods are cleared.
- There are some categories of export-related duty rebates which are applied on imports of raw materials (inputs) for manufacturing. For example Rebate 470.03 and Schedule 3 on local manufacturing.
[1] A road manifest, also known as a road consignment note or waybill, is a transport document that lists the contents and details of goods being transported by truck.