| Copyright Order, 1989 | Regulation | Ministry of Law and Constitutional Affairs | National Assembly |  |
| Customs and Excise (Amendment) Act, 1984 | Act | Lesotho Revenue Authority | Ministry of Finance | |
| Customs and Excise (Amendment) Order No 25, 1986 | Order | Lesotho Revenue Authority | Ministry of Finance | |
| Customs and Excise (Effective Date of Customs Automation) Notice, 2016 | Notification | Lesotho Revenue Authority | Ministry of Finance | |
| Customs and Excise (State Ware-House Rent) Regulation, 2015 | Regulation | Lesotho Revenue Authority | Ministry of Finance | |
| Customs and Excise Act No. 10, 1982 | Law | Lesotho Revenue Authority | National Assembly | |
| Customs and Excise Regulations, 1984, Legal Notice No.126 of 1984
| Regulation | Lesotho Revenue Authority | National Assembly | |
| Customs annd Excise Tariff - Schedule No 1 Part 2A | Law | Lesotho Revenue Authority | Lesotho Revenue Authority | |
| Drugs of Abuse Act 2008 | Law | Ministry of Health | National Assembly | |
| Environmental Act 2008 | Law | Ministry of Tourism Environment and Culture | National Assembly | |
