Rebate of Duty

Goods imported from the Extra SACU region maybe imported to Lesotho under the rebate of duty; the importer may  apply for the rebate from the OBFC at the Trade desk prior to clearance of the goods in question.
The following are the categories of the applicable rebate of duties 
  • 470.03 / 316.17 : applicable to the manufacturers in the textile industry while  316b applies to the manufacturers dealing with electronics 
  • Ordinary Levy    : Applicable for consignments imported by the Lesotho  government 
  • Miscellaneous 1 : Applicable for returning residents and immigrants 
  • Miscellaneous 3 : Applicable for International organizations for offering their  technical assistance to Lesotho 
  • Miscellaneous 4: Applicable on charitable organizations in Lesotho 
  • Miscellaneous 6: Applicable on all embassies in Lesotho 
  • Miscellaneous 7: Applicable to the King and his family


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