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NamePermanent Export for Intra-SACU goods
DescriptionExtra-SACU export goods are cleared at the One-Stop Business Facilitation Centre (OBFC) before they can be allowed for export. This implies that the declarant will have to declare the cargo through OBFC whose LRA Customs officers will process the declaration according to the relevant Customs standards. Once the process at OBFC is complete, the cargo will travel to the border under Customs control using a transit declaration called a T1. On arrival at the border, the officers will ascertain conformity to Customs standards and once satisfied allow the goods to exit.
CommentsIn accordance with the provisions of the Customs and Excise Act No. 10 of 1982, as amended, all goods and services imported into or exported from Lesotho are subject to Customs control. Upon entry into and exit out of Lesotho, an importer/exporter is required to make a written declaration of goods and services regardless of their value. All goods are subject to examination by the LRA Customs. The declaration is made using official a declaration form that is used and accepted in whole of the Southern African Customs Union (SACU)1 region.
Validity From02-06-1982
Validity To31-12-9999
ReferenceCustoms and Excise Act, 1982, Customs and Excise Regulations, VAT law and Regulations, Customs Tariff, Customs Valuation Policy, Rules of Origin Control Policy, Tariff Classification Framework , Goods Examination Manual, ASYCUDA Customs manual, ASYCUDA Trade Manual, Postal Act for Parcel Post officers
Technical Code
AgencyLesotho Revenue Authority
Created Date2020-10-29 16:20:28
Updated Date2020-10-29 16:20:28
Measure TypeGeneral
Legal/RegulationCustoms and Excise Act No. 10, 1982
Un Code


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Procedure NameDescriptionCategoryView Procedure Detail with Relevant Forms
Permanent Export for Intra-SACU goodsIntra-SACU export goods are cleared at the respective border offices and therefore this procedure will apply at the Customs bordersProceduresView


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