Legal Document
Customs and Excise Act 20 of 1998
| Attachment | Category | Type |
|---|---|---|
| Customs and Excise Act 20 of 1998.pdf | Import/Export | Act |
Measures in the Legal Document
1. CUSTOMS AND EXCISE WAREHOUSES: STORAGE AND MANUFACTURE OF GOODS IN CUSTOMS AND EXCISE WAREHOUSES
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
2. Clearance and origin of goods, liability for and payment of duties
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
3. Clearance and origin of goods, liability for and payment of duties
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
4. Clearance and origin of goods, liability for and payment of duties
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
5. Clearance and origin of goods, liability for and payment of duties
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
6. ANTI-DUMPING, COUNTERVAILING AND SAFEGUARD DUTIES
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
7. Licencing
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| Licensing Requirement | Goods | 01/08/1998 | |
8. Value
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
9. REBATES, REFUNDS AND DRAWBACKS OF DUTY
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
10. Offences and Penalties
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| Duty/Tax Payable | Goods | 01/08/1998 | |
11. Report of Arrival or Departure of Ships or Aircraft
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
The master of any ship or pilot of any aircraft arriving in Namibia must lodge a cargo declaration with Customs, answer related questions, and produce necessary documents. They must comply with designated places of entry unless forced by uncontrollable circumstances, and obtain clearance for departures, following prescribed regulations and conditions. |
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12. Sealing of Goods on Board Ships or Aircraft
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
Upon arrival in Namibia, the master or pilot of a ship or aircraft must declare all sealable goods on board and personal property, which may be sealed by the Controller, with exceptions allowed under specific circumstances and written permission required for landing stores. |
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13. When Goods Deemed to be Imported
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
All goods brought into Namibia are deemed imported at specific times based on their method of entry. |
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14. Designation of Places of Entry, Authorised Roads and Routes, and Related Issues
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
The Permanent Secretary is authorized to designate specific places, routes, and facilities for the entry, exit, and transit of goods and people in Namibia, as well as to set conditions and operating hours for these locations. Additionally, any designated areas must be used exclusively for their intended purposes, with possible provisions for accommodating customs officers if required. |
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15. Landing of Unentered Goods
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
All goods imported into Namibia by ship or aircraft must be placed in an approved location before customs entry, and until then, the carrier remains responsible for the goods and any applicable duties. |
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16. Goods Imported or Exported overland
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
For imported goods arriving by train, the railway authority must declare the arrival with Customs, including specific details about the goods, stores, crew, and passengers, while vehicles crossing Namibian borders must obtain written permission from the Controller or ensure all goods are properly declared. |
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17. Goods Imported or Exported by Post
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
For goods imported into Namibia by post, the completed form or label with necessary duty particulars serves as the entry declaration required by law. Goods not meeting these requirements, or exempted by the Permanent Secretary, must be processed through a customs office, with any discrepancies leading to potential forfeiture. |
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18. Persons Entering or Leaving Namibia, and Smugglers
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
Anyone entering or leaving Namibia must declare all goods they possess or plan to take with them, including details about the origin, condition, and any legal restrictions, and comply with inspection and duty payment requirements; failure to do so may result in legal action or custody. |
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19. Opening of Packages in Absence of Importer or Exporter
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
The Controller can open and inspect any container or package suspected of being imported, landed, or exported from Namibia in the absence of the importer or exporter, but must first attempt to locate and notify them to allow them the opportunity to be present during the inspection. |
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20. State Warehouse
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
An officer may deny the removal of goods from a State warehouse until proof is provided of lawful entitlement, compliance with import, export, or transit laws, and payment of all related charges. |
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21. Removal of Goods in Bond
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/1998 | |
Imported or excisable goods can be moved in bond to a designated entry or warehousing place in Namibia or abroad, but goods from customs and excise warehouses can only be moved to approved warehousing places in Namibia or within the common customs area. |
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22. Export of Goods from Customs and Excise Warehouse
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | 01/08/0998 | |
Exporters must pay duty on goods from a customs warehouse unless they provide proof of removal from the common customs area; failure to comply with export rules or conditions may lead to refusal of export entry or additional requirements. |
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