Measure

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.

Manner of conveying or sending decisions and documents

19. The customs authority may convey any decision taken or send any document issued in terms of this Act, to a person affected by that decision or to whom the document is issued by -

(a) delivering the decision or document by hand;

(b) sending the decision or document by registered post;

(c) telefaxing the decision or document, if that person is equipped to receive telefax messages; or

(d) transmitting the decision or document electronically, if that person is registered as an electronic user on the electronic system of Directorate of Namibia Customs and Excise.

Keeping of records, offences and penalties

20. (1) The exporter must for a period of five years keep records of customs declarations and other related documents.

(2) The exporter must on request by the customs authority, provide the records and documents referred to in subsection (1).

(3) An exporter who fails to maintain records as contemplated in subsection (1 commits an offence and is liable on conviction -

(a) if the failure was made knowingly or recklessly, to a fine not exceeding N$20 000 or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment; or

(b) in any other case, to a fine not exceeding N$10 000 or to imprisonment for a period not exceeding two year or to both such fine and such imprisonment. 

Interest on unpaid export levies

21. A person who fails to pay an export levy payable under this Act is liable for the payment of interest at a rate of 20 percent per annum on the amount of unpaid levy calculated from the first day after the date on which the payment becomes due until the date of payment of such unpaid amount. Penalty for failure to pay export levy

22. A person who fails to pay any export levy payable under this Act is liable for the payment of a penalty equal to ten percent of the amount of unpaid levy for each month or part of the unpaid levy calculated from the first day after the due date of payment of such unpaid amount.

Penalty for false or misleading statements or information

23. A person who -

(a) makes a statement to the customs authority that is false or misleading in any material respect; or

(b) omits from a statement made to the customs authority any matter or thing without which the statement is misleading in any material respect, and the export levy payable by that person exceeds the export levy that would be payable if that person were assessed on the basis that the statement is true, is liable for the payment of a penalty equal to double the amount of excess.

Regulations

24. The Minister may make regulations, not inconsistent with this Act, relating to any matter necessary to administer this Act.

Short title and commencement

25. This Act is called the Export Levy Act, 2016 and comes into operation on a date determined by the Minister by notice in the Gazette.