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Procedure NameINTRA-SACU Re-Export 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



EX3 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


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.


Re-Export Release

The officer shall:

Perform an export release document process in ASYCUDA and print a release order to allow goods to exit the country.

Endorse the release order and pass it on to the Declarant 

Step6 Allow the declarant to Exit 





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
INTRA-SACU Re-Export ProcessGeneralLesotho Revenue AuthorityIntra-SACU Re-Export goods are cleared at the respective border offices and therefore this procedure will apply at the borders.In accordance with the provisions of the Customs and Excise Act No. 10 of 1982, as amended, all goods and services imported into or exported from Lesotho are subject to Customs control. Upon entry into and exit out of Lesotho, an importer/exporter is required to make a written declaration of goods and services regardless of their value. All goods are subject to examination by the LRA Customs. The declaration is made using official a declaration form that is used and accepted in whole of the Southern African Customs Union (SACU)1 region.Customs and Excise Act No. 10, 198231-12-9999Good