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Procedure NameBorder Clearance Guidelines for Vehicles (2010)
Description

Border Post Guidelines on Importation of Second Hand and New Motor Vehicle from RSA

The following process must be followed upon importation of a motor vehicle in Lesotho from Republic of South Africa (RSA). Please take note of different categories in which your vehicle falls, i.e. whether the supplier is registered for VAT in RSA or not.1

1. NON-VAT REGISTERED CAR DEALER AND/OR INDIVIDUAL SELLER - VAT exclusive invoice

The following process applies to vehicles purchased from RSA persons who are not registered for VAT in that country:

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1 RSA VAT registered vendors charge VAT on vehicles while non VAT registered vendors do not charge VAT on vehicles and as such VAT shall be payable to LRA at the port of entry.

2. REGISTRED CAR DEALER - VAT Inclusive Invoice

The process below applies to all motor vehicles purchased from VAT registered RSA vendors with VAT inclusive invoices.

 

CategoryProcedure

The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued ByDownload
This is in terms of Customs and Excise Act 198209-01-201410-01-2014OBFCThis is Dowload File
This is in terms of Customs and Excise Act 198209-01-201409-01-2014Lesotho Revenue AuthorityThis is Dowload File
SAD 500 Customs Declaration Form24-01-201427-02-2014Lesotho Revenue AuthorityThis is Dowload File
SAD 502 - Customs Declaration Form (Transit Control)24-01-201427-02-2014Lesotho Revenue AuthorityThis is Dowload File
This procedure applies to the following measure/s:
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity To
Permit to Import and Export Motor VehiclesPermit RequirementMinistry of PolicePermit Obtainable at the Ministry of PoliceN/ARoad Traffic Act 198115-08-1996