Measure
Payment of Export Levies, Interest and Penalties
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| Duty/Tax Payable | Services | 01/06/2016 | |
| Summary: 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. |
|||
| Description: Payment of export levies, interest and penalties 14. (1) Export levies, interest or penalties in terms of this Act must be paid in the currency that is legal tender in Namibia. (2) Despite subsection (1), the customs authority may accept payment for export levies, interest or penalties in a foreign currency that is the equivalent to an amount in Namibia Dollars. (3) Payment of export levies, interest or penalties in terms of this Act must be made to the customs authority by electronic funds transfer or by other electronic means, including credit and debit cards. (4) Cash payments may not be accepted, except when electronic means of payment are otherwise not available. |
|||
Commodities Affected by the Measure
| # | HS Code | Description |
|---|---|---|
| 1 | 01 - 99 | All Commodities |
Procedures Implementing the Measure
No procedures found under this measure.
Legal Documents Related to the Measure
| Name | Type | Category |
|---|---|---|
| Export Levy Act 2 of 2016 | Act | Import/Export |