Legal Document

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.