Private Shoppers 

This category of border users are the ones who do not fall within the commercial traders i.e. their  imports are meant for either personal use or are for those small businesses which are not yet registered  with the Lesotho Revenue Authority for tax purposes. 
Clearance of goods for private shoppers require that the owner of the goods in question submit the  declaration documents to Customs at the ports of entry, accompanied by all documentation relating to  the goods in question such as the proof of purchase and the permit where necessary. 

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