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Procedure Name | Transit Management Process |
Description |
Category
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Transit
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Responsible Agency
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Name of Agency; Lesotho Revenue Authority
Address: Finance House Building, Kingsway Road, Maseru
Phone: 223 13796
Fax: 223 12091
Email: enquiries@lra.org.ls
Official Website: www.lra.org.ls
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Legal base of the Procedure
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Customs and Excise Act No. 10, 1982 |
Fee
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Required Documents
No.
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Type of information
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Note
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1
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IM8 declaration
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Pre-arrival information can be any of the following:
No.
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Type of information
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Note
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1
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Commercial documents from the Supplier which may include but not limited to Invoices, Transport documents, Parking lists etc..
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Documents necessary for the Declaration
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2.
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Import permits or certificates from the Country of Export or Origin
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3
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Authority letter from Importer appointing a clearing agent to clear the goods on his behalf
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4
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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
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5
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Rebate and Exemption certificates from OBFC
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If applicable
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6
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Manifests from Aircraft and other means of transport reporting arrival to Customs at a port of entry
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|
7
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Advance declaration data from other Customs administrations
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Process Steps
Step1
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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
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Step2
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Customs Data Capture officer shall Assess the declaration and print an Assessment Notice for the declarant to proceed to the revenue collection point
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Step3
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The Declarant make the payment
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Step4 |
Retrieve the already assessed IM8 declaration and its corresponding attached documents from ASYCUDA
Perform a high-level completeness check on the declaration by;
- Confirming that all relevant documents are attached. These documents may include the relevant commercial documents, transport documents, permits, certificates of origin and health for specific products and so on.
- Confirming that all mandatory boxes on the SAD are filled with valid information
Where not satisfied with the declaration, issue a query notification requesting the declarant to provide or confirm the necessary information. When the query is resolved, the Customs officer may amend the declaration and subject it to further processing
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Step5
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Where satisfied with the declaration, the officer shall notify the relevant officers in clearance and inspection to process the declarations accordingly
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Step6
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Transit Generation and release
OFficer shall generate and register T1 against details of the export declaration. This T1 will be used to move the goods to the border or warehouse. Print and endorse a release order for the transit (IM8) declaration
Issue the T1 and Release order to the declarant to proceed to exit
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Step7 |
he officer shall Receive the release order from the declarant and confirm its authenticity in the system
Then Create and print an exit note in ASYCUDA and give it to the declarant to exit customs control.
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Step8 |
Toll Fees
The officer shall Receive the release documents from the declarant and Determine how much Toll fees to collect accordingly.
|
Step9 |
Declarant Pays the fee |
Step10 |
The officer Issue a receipt as proof of payment Allow the declarant to transfer goods to the warehouse for inward transit or proceed on the through transit journey. |
Step11 |
Transit Movement
Enforcement officer where necessary shall:
- Perform checks on the cargo to check for conformity of customs transit standards
- Reconcile the seals where applicable, on the documents with the ones attached on the cargo and check if they are still intact
- Raise a query where there is an offence to the declarant and send him/her to the Enforcement division for further management
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Step12 |
Transit Validation
The officer Shall Receive the T1 from the declarant and Validate and print the T1;
- Allow the cargo to exit the country if it’s a through transit
- Generate a manifest for inward transit cargo and give it to the declarant to prepare the declaration for warehousing or home consumption.
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Category | Transit |
The following form/s are used in this procedure
This procedure applies to the following measures
Name | Measure Type | Agency | Description | Comments | Legal Document | Validity To | Measure Class |
Transit Management Process | General | | Transportation management comprises the processes and systems used to manage the needs and requirements specific to the physical transportation of goods and cargo | On arrival of the cargo at the Customs Port of entry, the declarant will report to the Customs officer at the entrance gate for confirmation of arrival details to be recorded and be advised of the next course of action | Customs and Excise Act No. 10, 1982 | 31-12-9999 | Good |
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