Passengers arriving by Aircraft

Travelers, immigrants, tourists, returning residents and other passengers arriving in Lesotho by aircraft  qualify for the following rebates of duty, as per schedule 4, tariff heading 407.02 of the tariff book.  However the duty rebates are applicable to the goods imported as accompanied hand baggage only. 
 
DESCRIPTION  DUTY ALLOWANCE
Wine not exceeding 2 liters per person 
 
Full duty (no duty 
payable) 
 
 
Spirituous and other alcoholic beverages, a total quantity not 
exceeding 
 
Full duty (no duty 
payable) 
Cigarettes not exceeding 200 and cigars not exceeding 20 per person
 
Full duty(no duty 
payable) 
250g cigarette or pipe tobacco per person
 
Full duty(no duty 
payable) 
 
New or used goods of a total value not exceeding M5,000.00 per 
person
 
Full duty (no duty 
payable) 
 
 
Additional goods new or used of a total value not exceeding 
M20,000.00per person 
 
Full duty less 20% 
 
Perfumery not exceeding 50ml and toilet water not exceeding 250ml 
per person 
 
 
Full duty (no duty 
payable) 
 
Upon arrival at Moshoeshoe 1 International airport travelers who have nothing to  declare may walk through the green (nothing to declare) channel or walk through the  red (something to declare) channel in a case where one is in possession of imported  goods. 
 
Should the declared goods be in excess of the above concessions the importer will be  liable to payment of duty at the rate applicable to the commodity in question, as well as  the applicable VAT rate click here for applicable vat rates. 
 
Departure from Lesotho by Aircraft 
 
Travelers leaving Lesotho by aircraft need not comply with any Customs regulations,  unless they are in possession of controlled commodities such as endangered species or  bank notes exceeding the limit of M5, 000.00.