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Procedure NameWarehouse Cargo 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



Declaration documents


Process Steps


The Declarant shall submit the cargo together with the declaration documents 


The Officer shall;

  • Check the seals where applicable and marks & numbers against the warehousing declaration documents presented.
  • And Reconcile the goods and documents presented.

If the officer is not satisfied with the reconciliation, he/she shall advise the declarant to make the necessary changes


Warehouse Management

The officer shall;

  • Record the details of the cargo into a register
  • Supervise the stacking of cargo into the warehouse
  • Monitor the goods based on Customs warehouse standards


Warehouse Period Expiry Notification

The officer shall;

  • Check whether the warehouse period is still valid and if not, notify the declarant of the expiry
  • Receive feedback from the declarant on whether the goods will be released or warehouse period extended.
  • Change the status of the warehoused goods to the status of disposal, if the extension is not granted
  • Permit the declarant to have the goods released out of the warehouse using the relevant customs regime.
  • Issue payment advice for the storage fees.


The officer shall receive payment for storage fees and issue a receipt to the declarant as proof of payment





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
Warehouse Cargo Management ProcessGeneralLesotho Revenue AuthorityThe purpose of warehousing is to deposit goods which have been entered to be warehoused under Customs control. These may include but not limited to goods for Home Consumption, Re-Export, Export and Temporary Import.Customs and Excise Act No. 10, 198231-12-9999Good