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Procedure NamePassenger Baggage (Private Shoppers) 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



Provisional Customs declaration

Process Steps


The Officer Shall provide the passenger with a provisional Customs declaration to declare the goods in his possession


Passenger submits the completed declaration with the relevant documents attached



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.



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


Passenger pays the fee issued under the Assesment Notice.


The officer Issue a receipt of payment to the passenger 



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



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


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.





The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued By
This is in terms of Customs and Excise Act 198209-01-201403-09-2020Lesotho Revenue AuthorityThis is Dowload File
This procedure applies to the following measures
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity ToMeasure Class
Passenger Baggage (Private Shoppers) ProcessGeneralLesotho Revenue AuthorityThe 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, 198231-12-9999Good