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Procedure Name | Passenger Baggage (Private Shoppers) Process |
Description |
Category
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Clearance
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Responsible Agency
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Name of Agency; Lesotho Revenue Authority
Address: Finance House Building, Kingsway Road, Maseru
Phone: 223 13796
Fax: 223 12091
Email: enquiries@lra.org.ls
Official Website: www.lra.org.ls
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Legal base of the Procedure
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Customs and Excise Act No. 10, 1982
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Fee
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Required Documents
No.
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Type of information
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Note
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1
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Provisional Customs declaration
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Process Steps
Step1
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The Officer Shall provide the passenger with a provisional Customs declaration to declare the goods in his possession
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Step2
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Passenger submits the completed declaration with the relevant documents attached
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Step3
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Examination
Conduct examination based on risk management principles to determine the nature of the goods. Reconcile the declaration and the goods to confirm that what has been declared is contained in the cargo
Raise a query to the passenger where discrepancies have been discovered and where satisfied proceed with the clearance process. Where an serious contravention to the law is detected, liaise with Enforcement to resolve the offense.
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Step4
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Clearance
The officer shall Perform a detailed documentary validation of all particulars of the provisional declaration to determine the value, classification and origin of the goods.
Capture and assess a simplified declaration in ASYCUDA taking note to fill all the mandatory fields with correct relevant information.
Print and issue an Assessment Notice to the Passenger
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Step5
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Passenger pays the fee issued under the Assesment Notice.
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Step6
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The officer Issue a receipt of payment to the passenger
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Step7
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Release
The officer shall;
Receive a receipt as proof of payment
Issue a Release Order, print and endorse it to allow the Passenger to get out of Customs control
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Step8
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Exit
The officer shall:
Receive the release order from the passenger and confirm its authenticity in the system, Create and print an exit note in ASYCUDA.
Give the exit note to the passenger to allow him/her proceed to Toll fees where applicable
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Step9 |
Road Fund (Toll fees) facility(if Applicable)
The officer shall:
Receive the exit Note from the Passenger and determine how much Toll fees to collect.
Receive the fees from the Passenger, Issue a receipt as proof of payment
Allow the Passenger to Exit out of Customs control.
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Category | Procedures |
The following form/s are used in this procedure
This procedure applies to the following measures
Name | Measure Type | Agency | Description | Comments | Legal Document | Validity To | Measure Class |
Passenger Baggage (Private Shoppers) Process | General | | The purpose of the passenger clearance process is to facilitate the movement of passengers on arrival at any port of entry. This process describes the clearance of passengers and their accompanying/unaccompanied baggage on arrival at all points of entry regardless of their means of transport. | Passengers with goods to declare will report to Customs (through Red Channel) while those with nothing to declare may exit (through Green Channel) without any Customs scrutiny. However, Customs reserves the right to randomly check the passengers who claim nothing to declare. | Customs and Excise Act No. 10, 1982 | 31-12-9999 | Good |
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