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Procedure NameTransit Management 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


Type of information



IM8 declaration


Pre-arrival information can be any of the following:


Type of information



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

Documents necessary for the Declaration


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


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


The Declarant make the payment


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


Where satisfied with the declaration, the officer shall notify the relevant officers in clearance and inspection to process the declarations accordingly


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


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.


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.

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

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.



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
Transit Management ProcessGeneralLesotho Revenue AuthorityTransportation management comprises the processes and systems used to manage the needs and requirements specific to the physical transportation of goods and cargoOn 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 actionCustoms and Excise Act No. 10, 198231-12-9999Good