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.
