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Procedure NamePre-Declaration / Post-Declaration Process


Declaration process

Responsible Agency       

Name of Agency;  Lesotho Revenue Authority

Address:  Finance House Building, Kingsway Road, Maseru

Phone:  223 13796

Fax: 223 12091


Official Website:

Legal base of the Procedure

Customs and Excise Act No. 10, 1982


Required Documents

Pre-arrival information can be any of the following:


Type of information






Documents necessary for the Declaration


Commercial documents from the Supplier which may include but not limited to Invoices, Transport documents, Parking lists etc..


Import permits or certificates from the Country of Export or Origin


Authority letter from Importer appointing a clearing agent to clear the goods on his behalf


Import permits for specific goods in accordance with the current Trade regulations, obtained from One-Stop Business Facilitation Centre (OBFC) or the various relevant Government Ministries


Rebate and Exemption certificates from OBFC  

If applicable


Manifests from Aircraft and other means of transport reporting arrival to Customs at a port of entry


Advance declaration data from other Customs administrations

Process Steps


The declarant receive the pre-arrival information from the relevant source

Capture and assess a declaration in ASYCUDA and attach the required scanned documents to the declaration taking special care to choose the correct Customs regime


Customs Data Capture officer shall Assess the declaration and print an Assessment Notice for the declarant to proceed to the revenue collection point


If necerssary, the declarant make the payment


Customs Officer advise the declarant whether the cargo is ready for release or if it’s being subjected to the risk management process

Where goods are to be subjected to physical examination or documentary check, advise the declarant which process step he should report to and the process under those respective sections will proceed as required.



The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued By
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This procedure applies to the following measures
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity ToMeasure Class
Requirements for Pre-Declaration / Post-Declaration ProcessGeneralLesotho Revenue AuthorityPre – Arrival Declaration is the facility in the clearance system which allows the Importer/Agent to start the clearance procedures of the goods before the arrival of the goods at the entry pointThe declaration is then automatically lodged to Customs to allow the Risk Management process to beginCustoms and Excise Act No. 10, 198231-12-9999Good