Measure

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.

Value of export levy goods

8. (1) For the purpose of this section, “free on board” in relation to export levy goods exported or to be exported from Namibia includes all profits, costs, charges and expenses up to the place where the goods leave Namibia, including any agents’ commission calculated on such profits, costs, charges or expenses.

(2) The export levy is payable on the value of export levy goods calculated in accordance with this section.

(3) The value for export levy purposes of export levy goods at the time of export of such goods is the free on board price of such goods. 

(4) If there is no free on board price in respect of the export levy goods, the value in respect of such goods determined by the customs authority is for the purposes of this Act, considered to be the value of such goods.

(5) If the value of any individual item of exported export levy goods is according to this section -

(a) in excess of N$ One and includes a fraction of a N$ One, such value must be calculated and approximated to the nearest N$ One, an amount in excess of 50 cents being regarded as N$ One; or

(b) less than N$ One, such value must be calculated as N$ One