| Name | INTRA-SACU Re-Export Process |
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| Description | Intra-SACU Re-Export goods are cleared at the respective border offices and therefore this procedure will apply at the borders. |
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| Comments | In 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. |
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| Validity From | 02-06-1982 |
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| Validity To | 31-12-9999 |
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| Reference | |
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| Technical Code | |
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| Agency | Lesotho Revenue Authority |
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| Created Date | 2020-10-29 16:35:22 |
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| Updated Date | 2020-10-29 16:35:22 |
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| Status | Active |
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| Measure Type | General |
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| Legal/Regulation | Customs and Excise Act No. 10, 1982 |
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| Un Code | |
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