View Procedure

Procedure NameTemporary Exports 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



EX2 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


Officer shall retrieve the already assessed EX2 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, proceed with the examination of the declaration in relation to the goods.


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 to allow exit.



The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued By
No results found.
This procedure applies to the following measures
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity ToMeasure Class
Requirements for Temporary Exports ProcessGeneralLesotho Revenue AuthorityThe temporary admission procedure is intended for domestic goods which are used abroad only for a limited period of time and then re-imported duty-freeThe Clearance officers will process all electronic declarations in order of submission or prioritization (for urgent goods) regardless of whether the declaration was pre-declared or not.Customs and Excise Act No. 10, 198231-12-9999Good