Commodity

The competent authority must keep detailed and accurate records of all goods in and out of an export processing zone, including their quantity, value, and handling details, and ensure these records are accessible to officers and the Commissioner.

Goods entering or leaving an export processing zone must use the NAMSAD form (NA500/NA550) for customs and excise, and waste and scrap from the zone can be exported or imported under specific conditions set by the Commissioner.

Supervisors can check export processing zone enterprises by auditing records, counting goods, examining transactions, and reviewing security and storage conditions. They can also inspect goods and search people, vehicles, and packages entering or leaving the zone.

The competent authority is responsible for supervising goods in export processing zones, ensuring access for officers, maintaining detailed records, securing goods, and managing proper storage, handling, and annual reconciliations of goods.

Importers and shippers must submit separate forms detailing package information, value, and vessel details to the Namport revenue office during specified hours.

If ISO containers can’t be delivered to the consignee within three days after the vessel unloads them, they will be moved to a licensed depot at the cost of the container operator, importer, or vessel owner, and Namport will not be liable for these containers.

In cases where more than one container operator is involved in the venture, the container operators shall elect one of themselves to represent the group, and this operator shall be responsible for the provision of import container lists as specified in paragraphs (a) and (b).

A 15% value-added tax is applied to taxable supplies and imports, with specific payment responsibilities for suppliers, importers, and service recipients, and certain exemptions for export processing zones.

The time of supply for goods is considered when they are removed from the export processing zone or when import tax is paid, and their value is the total of the import value and tax.

Imports of goods are considered to occur either when they are entered for home consumption or when they are brought into Namibia. The value of these imports is determined by their free-on-board value plus costs or their open market value, and some imports may be exempt or zero-rated..

A registered person must pay tax based on their output tax minus eligible input tax deductions, including certain imports and insurance payments. Input tax deductions require a bill of entry and can only be claimed within specific time limits.

If an agent imports goods into Namibia on behalf of a principal, the importation is considered to be made by the principal. However, if the agent is registered and the principal is not, and the agent pays the tax and retains proof of this, the importation is deemed to be made by the agent.

The Commissioner may refund tax on goods purchased in Namibia and exported by non-Namibian passport holders, if they provide original invoices and proof of export, and non-residents can get a tax refund within 30 days if they submit proof of tax paid and export.

A taxation officer authorized by the Commissioner can stop, search, and question vehicles and people suspected of importing goods into Namibia.

No one is allowed to conduct retail business or move goods from an export processing zone without written permission from the Minister, in consultation with the Minister of Finance.

Any duties or taxes paid on goods exported to the zone from Namibia are not refundable, and goods removed from the zone to Namibia are considered imported and subject to relevant taxes.

An export processing zone enterprise certificate will not be issued to any business that does not create jobs, generate export earnings, or intend to engage in manufacturing, exporting, or importing within the zone.

An exporter must self-assess the export levy, declare it on the customs form, provide details to customs if requested, and notify customs immediately if any inaccuracies are found.

A re-assessment of export levy can usually only be made within five years of the levy date, but can be extended in cases of court orders, fraud, or if agreed upon by both parties.

Export levies, interest, or penalties must be paid in Namibian Dollars, but the customs authority can accept foreign currency equivalent, and payments should be made electronically, with cash only as a last resort.

A refund of an export levy can be requested within five years of payment, and the Commissioner can extend this period if unforeseen circumstances prevented timely submission. Refunds may not be granted if the levy was paid correctly, the exporter failed to declare customs properly, or if the refund amount is below a set minimum, and any refunds made in error must be repaid if demanded.

An exporter can file a written objection to an assessment or re-assessment with the Commissioner within 90 days of the assessment date. If the objection is late, the Commissioner will only consider it if there are valid reasons for the delay; otherwise, the assessment is final.

Decisions or documents from the customs authority can be delivered by hand, registered post, telefax, or electronically. Exporters must keep records for five years, and failure to do so or pay levies can result in fines, interest, and penalties.

The liability for an export levy on goods begins when a customs declaration is lodged and a levy status document is issued, and ends when the levy is fully paid, with the levy being a debt owed to the State.

Goods listed in the schedules of this Act are subject to an export levy at specified rates, and the Minister has the authority to amend these schedules, including adding or removing goods, changing levy rates, or introducing new schedules.

For export levy purposes, the value of goods is their "free on board" price, which includes all costs up to the point of export, and if no such price exists, the customs authority will determine the value.

The customs authority must check if goods need an export levy, calculate the amount if required, and either accept the self-assessment or make its own assessment of the levy.

The customs authority can re-assess the export levy on goods at any time, regardless of their export status or whether payment has been made. If the re-assessment results in a higher levy, they will recover the extra amount; if it's lower, they will refund the excess and notify the exporter in writing.

When importing goods, the importer must provide a declaration and pay the applicable tax based on specific conditions outlined for different types of imports. For imports of services, the responsible person must also provide a declaration and pay the tax within 30 days.

A registered person cannot deduct input tax for passenger vehicles, entertainment, or petroleum products unless these are used for specific business purposes. If only some supplies and imports are taxable, input tax deductions must be proportional to the taxable supplies compared to all supplies and imports made.