Overview
Lesotho uses ASYCUDA World and SACU’s Single Administrative Document (SAD) forms for exports and re-exports. Extra-SACU consignments are processed at the One-Stop Business Facilitation Centre (OBFC, Maseru) with a T1 transit generated for movement to the border; intra-SACU consignments are processed at border customs offices. Release follows risk-based selectivity (green/blue/yellow/red).
Institutional Roles (who does what)
| Institution | Role for exporters |
| Revenue Services Lesotho (RSL) | Customs authority; operates ASYCUDA World; processes exports at OBFC (Extra‑SACU) and at border (Intra‑SACU); runs e‑Payments. |
| OBFC | Front office for Extra‑SACU processing, T1 generation, trade facilitation, and business procedures; provides general guidance and contact points. |
| eRegulations Lesotho | Step‑by‑step administrative procedures (e.g., export certificate, border clearance). |
| Lesotho Trade Information Portal | Official customs procedures (EX1/EX3/EX8), document lists, and workflow descriptions. |
Before You Start (first-time trader checklist)
New exporters avoid delays by setting up the right accounts and documents up front. Use OBFC for front-office support and RSL for ASYCUDA access.
| What to set up | Why it matters | Where to do it |
| TIN & ASYCUDA World (Declarant) registration | Required to lodge export/re-export declarations electronically. | RSL – e-Customs / ASYCUDA |
| (If using an agent) Authority letter | Empowers your clearing agent to act for you in ASYCUDA. | Lesotho Trade Information Portal – procedures |
| Export certificate (national form) | Requested by some buyers/authorities; obtain and endorse as required. | eRegulations Lesotho |
| OBFC contact & location | Extra-SACU cases are front-processed here; T1 is generated at OBFC. | LNDC Phase II, Kingsway Rd, Maseru 100 · Tel +266 223 246 67 · OBFC website |
At-a-Glance: Which Form, Where to Lodge, And How Cargo Moves
Use this map to choose the correct SAD form and understand where the file is processed and how the shipment moves.
| Scenario | Core form | Where processed | Movement to border | Key nuance |
| Permanent Export – Extra-SACU | EX1 | OBFC (Maseru) | T1 generated at OBFC → departure validation at border → final validation at destination after proof of export | Selectivity applies (green/blue vs yellow/red checks). |
| Re-export – Extra-SACU | EX8 | OBFC (Maseru) | T1 generated at OBFC; same validation flow | Link prior import/warehouse doc in declaration. |
| Permanent Export – Intra-SACU | EX1 | Border office | Export release performed at border; exit customs control | No OBFC/T1 step in the flow. |
| Re-export – Intra-SACU | EX3 | Border office | Re-export release at border; exit customs control | No OBFC/T1 step in the flow. |
Extra-SACU – Permanent Export (EX1)
EX1 is used when goods leave the SACU area (e.g., EU/UK/US/Asia). Lesotho clears at OBFC, issues a T1 for movement to the border, and completes export validation after the foreign office confirms exit.
Extra-SACU Permanent Export Procedure
| Step | Required documents (typical) | Fees (as listed) | Where / outcome |
| Step 1: Capture EX1 in ASYCUDA; attach scans | Commercial invoice; packing list; transport document (AWB/CMR/BL); permits/certificates (SPS/origin); agent authority (if used) | No specific fee shown on portal (agent/permit/logistics costs may apply) | OBFC receives for assessment. |
| Step 2: Assessment & payment | — | Pay any assessed charges if generated | Assessment notice prints; proceed to payment. |
| Step 3: Completeness check & selectivity | Ensure SAD mandatory boxes + all attachments are valid | — | Green/blue: release; yellow/red: doc/physical checks. |
| Step 4: Transit generation (T1) & release | — | — | OBFC registers a T1 against EX1 and issues Release Order. |
| Step 5: Border exit & validations | T1 + Release Order | — | Border validates T1 departure and performs export release; final transit validation at destination office after proof of export. |
Extra-SACU – Re-export (EX8)
Use EX8 to export goods previously imported/warehoused to non-SACU destinations. OBFC processes, generates T1, and the border finalizes exit; ensure you reference the prior entry in your declaration.
Extra-SACU Re-export Procedure
| Step | Documents | Where / outcome |
| Step 1: Capture EX8; attach scans and link prior import/warehouse doc in Boxes 40/44 | Commercial docs; permits/certificates; agent authority (if any) | OBFC assessment & payment (if generated). |
| Step 2: Completeness check & selectivity | As above | OBFC releases green/blue; yellow/red routed for checks. |
| Step 3: Generate T1 & Release Order | — | OBFC prints and endorses; hand to driver. |
| Step4: Border: departure validation & export release → final validation at destination | T1 + Release Order | Border customs then destination office. |
Transit and UCR Essentials (for Extra-SACU)
- OBFC generates T1 against the export (EX1/EX8) and issues a Release Order for movement to the border.
- Border validates T1 departure; final validation occurs at the destination office after proof of export.
- Use the SACU Unique Consignment Reference (UCR) consistently across declarations and transport docs.
Intra-SACU – Permanent Export (EX1)
For exports to SACU members (South Africa, Botswana, Namibia, Eswatini), the declaration is finalized at the border.
Intra-SACU Permanent Export Procedure
| Step | Documents | Where / outcome |
| Step 1: Capture EX1 in ASYCUDA; attach scans | Commercial docs; permits/certificates; agent authority (if used) | Border office receives for assessment/payment. |
| Step 2: Selectivity & checks | — | Officer routes to doc/physical checks if required. |
| Step 3: Export release & exit | Release order | Border performs export release and endorses exit. |
Intra-SACU – Re-export (EX3)
For re-exports to a SACU country, use EX3 and complete clearance at the border; link the prior import/warehouse document in your declaration.
Intra-SACU Re-export Procedure
| Step | Documents | Where / outcome |
| Capture EX3 in ASYCUDA; attach scans and link prior doc | Commercial docs; permits/certificates; agent authority | Border office assessment/payment. |
| Selectivity & checks | — | Officer routes to doc/physical checks if required. |
| Re-export release & exit | Release order | Border performs re-export release and endorses exit. |
VAT Treatment of Exports and Evidence Pack (Zero-Rating)
Exports are generally zero-rated for VAT if you hold acceptable proof of export. Keep a robust evidence pack for audits.
- Keep: export release from ASYCUDA, border/T1 endorsements, transport document (B/L, CMR or AWB), and commercial invoice – all matching.
- Settle any dues online via RSL – e‑Payments, using bank channels (EFT), mobile money (EcoCash, C-Pay, M‑Pesa) and cash where allowed*.
* Paying for e-services in cash is not encouraged as many parties are going cashless – including RSL.
Typical Export Documentation (All Scenarios) and What Customs Looks For
The Trade Portal lists the same core pack across procedures; most delays come from missing attachments or incomplete SAD fields.
| Document | Applies to | Notes |
| SACU’s SAD | All | Capture the required SAD data points correctly. See RSL guidance com and or https://www.SARS guidance) |
| Commercial invoice | All | Ensure buyer, Incoterms, currency & values align with the SAD. |
| Transport document (AWB/CMR/BL) | All | Match packages/weight on the SAD. |
| Packing list | All | Use consistent marks & numbers. |
| Permits/certificates (SPS, sectoral, rebates/exemptions) | As required | Obtain from OBFC/line ministries before lodging. |
| Certificate of origin (when preference is claimed) | As applicable | SADC/EPA/other; keep copies on file. |
| Agent authority letter (if using an agent) | When using an agent | Authorizes your clearing agent in ASYCUDA. |
| Manifest/advance data | As applicable | Where exchanged between customs administrations. |
| Examination Certificate: Officer checks mandated by e-Customs system risk engine. | As applicable | Mandatory SAD boxes complete; attachments present; correct regime selected. |
| F178 Exchange Control Declaration | As applicable | Ensure values are similar to SAD. |
Certificates Of Origin and Market Access (What to use When)
If your buyer wants a preferential duty rate, you must meet rules of origin and attach the right origin document to your EX1/EX8. The table below includes commodity-specific notes and authoritative links.
Certificates of Origin Used in Lesotho
| Destination/Preference | Typical exports | Headline RoO | Required origin evidence | Commodity notes | Helpful link |
| SADC (Intra‑regional) | Beverages & processed foods; Plastics; Leather goods; Basic manufactures | Meet SADC PSR (e.g., CTH and/or value‑add threshold). Some textiles/clothing have special PSR. | Preferential SADC Certificate of Origin issued by RSL. | Foods/beverages: PSR often cap non‑originating inputs; keep supplier declarations. Textiles/clothing may have stricter PSR than EPA; verify double-/single‑transformation rules per HS. | SADC RoO (PSR list) |
| EU–SADC EPA (EU market) | Apparel (HS 61–62); Textile fabrics (HS 50–60); Canned foods; Leather footwear; Electrical goods | EPA Protocol 1: Clothing **single transformation** (from imported fabric). Fabrics can be from any yarn. Other goods: CTH and/or value‑add caps (40–60%). Cumulation allowed. | Use EUR.1 / EPA origin proof as applicable. | Textiles/apparel: single‑transformation = strong advantage for Lesotho CMT. Foods/beverages: check PSR tolerance on non‑originating inputs. Leather/footwear: expect CTH + restrictions on uppers/soles; verify PSR. | EU Access2Markets – SADC EPA |
| AGOA (United States) | Apparel & knitwear; Footwear (selected lines); Certain travel goods | Apparel qualifies if assembled in an eligible SSA country; **third‑country fabric** allowed for LDCs incl. Lesotho (subject to cap). | AGOA Textile/Apparel RoO & Visa | Align sourcing with third‑country fabric provision; keep fabric/yarn invoices and cutting/assembly records. Coordinate U.S. importer visa stamping and CO requirements; check annual cap status. | OTEXA summary (DoC) |
| EFTA–SACU FTA (IS, LI, NO, CH) | Apparel; Leather goods; Processed foods; Light manufactures | PSR in **Annex V** (generally CTH/value rules; check HS). Cumulation across SACU/EFTA as provided. | FTA Rules of Origin (Annex V) | Footwear/leather: verify upper/sole origin rules. Processed foods: value‑based PSR caps – map recipe inputs; maintain costed BOMs and supplier declarations. | EFTA–SACU overview |
| Wholly obtained products (all destinations) | Fresh horticulture; Live animals; Natural honey; Minerals (e.g., diamonds) | Wholly obtained in Lesotho (subject to direct transport) qualify as originating; additional sanitary/mining controls apply. | RoO concept: RSL – Guide on Rules of Origin | Horticulture: obtain **phytosanitary certificate**. Rough diamonds: **Kimberley Process Certificate (KPCS)** required on export. Maintain farm‑to‑export traceability. | Kimberley Process |
Costs and Timelines (practical notes)
- Government fees for lodging export declarations: The Trade Portal pages list no specific fee lines for these export procedures (you still pay any payable taxes/levies where applicable, plus your agent/transport costs). (see Lesotho Trade Information Portal (LTIP))
- Agent fees vary: The RSL publishes a list of approved clearing agents.
- Time: Green/blue selectivity can release same within minutes to same day; yellow/red checks add time depending on inspection queue and completeness (see Lesotho Trade Information Portal (LTIP))
Helpful Links
- LTIP – Permanent Export (Extra‑SACU, EX1)
- LTIP – Re‑export (Extra‑SACU, EX8)
- LTIP – Permanent Export (Intra‑SACU, EX1)
- LTIP – Re‑export (Intra‑SACU, EX3)
- Revenue Services Lesotho (RSL) – home & e‑services
- OBFC – One‑Stop Business Facilitation Centre
- eRegulations Lesotho – procedures
- SARS – border posts (South Africa)
- AGOA information portal