| Name | Extra-SACU Re-Export process |
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| Description | 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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| Comments | Extra-SACU re-export goods are cleared at the One-Stop Business Facilitation Centre (OBFC) before they can be allowed for export |
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| Validity From | 02-06-1982 |
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| Validity To | 31-12-9999 |
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| Reference | Customs 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 |
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| Technical Code | |
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| Agency | Lesotho Revenue Authority |
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| Created Date | 2020-11-05 08:42:37 |
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| Updated Date | 2020-11-05 08:42:37 |
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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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