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Procedure NameTemporary Import 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



IM5 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


The declarant shall 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


Retrieve the already guaranteed and/or paid IM5 declaration and its corresponding attached documents from ASYCUDA

And 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. In addition, proof of guarantee should be attached confirming guarantee of the goods while under temporary import conditions. This may be in form of a provisional payment receipt for Individual Passengers or in form of a guarantee document from a bank or an insurance company.
  • 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


The Declarant make the payment


Where satisfied with the declaration, trigger selectivity in ASYCUDA to determine the risk management lane.

The officer shall release the green and blue declarations in preparation for the declarant to exit Customs control. For declarations that are selected for Physical examination (Red) and Documentary check (Yellow), the officer shall notify the relevant officers in those sections to process the declarations accordingly



The Officer Shall;

Generate and print a release order for verified documents and/or goods inspected

Endorse the release order and pass it on to the Declarant to allow exit



Receive the release order from the declarant and confirm its authenticity in the system. If approved, Create and print an exit note in ASYCUDA.

Give the exit note to the declarant to allow him/her proceed to Toll fees if necessary.


Road Fund (Toll fees) facility receive the exit Note from the declarant and determine how much Toll fees to collect


Declarant pays the Fees


Road Fund (Toll fees) facility Issue a receipt as proof of payment

Step10 Allow the declarant to Exit out of Customs control



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 Temporary Imports ProcessGeneralLesotho Revenue AuthorityTemporary import allows goods to be brought into a country for a brief period of time.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, 198231-12-9999Good