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NameRequirements for Re-Import Process
DescriptionRe-importation or reimportation is the importation of goods into a country which had previously been exported from that country
CommentsThe Clearance officers will process all electronic declarations in order of submission or prioritization (for urgent goods) regardless of whether the declaration was pre-declared or not.
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 Date2020-11-05 09:52:57
Updated Date2020-11-05 09:52:57
Measure TypeGeneral
Legal/RegulationCustoms and Excise Act No. 10, 1982
Un Code


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Procedure NameDescriptionCategoryView Procedure Detail with Relevant Forms
Re-Import ProcessThis is the customs Clearance procedure for Re-ImportProceduresView


This measure applies to commodity/s
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