Measure

Imports of goods are considered to occur either when they are entered for home consumption or when they are brought into Namibia. The value of these imports is determined by their free-on-board value plus costs or their open market value, and some imports may be exempt or zero-rated..

Time of import

11. (1) For the purposes of this Act, an import of goods shall be deemed to take place -

(a) in the case of goods required to be entered for home consumption in terms of the Customs and Excise Act, at the time the goods are so entered; or

(b) in any other case, at the time the goods are brought into Namibia.

(2) Where any goods have been imported and entered in a customs and excise warehouse licensed under the Customs and Excise Act, but have not been entered for home consumption, any supply of such goods before they are entered for home consumption shall be disregarded for the purposes of this Act.

(3) For the purposes of this Act, an import of services shall be deemed to take place at the time determined by applying section 7 to the import as if the import were a supply of services.

Value of import

12. (1) In this section “free-on-board value”, in relation to an import of goods, means the price charged for the goods by the exporter, plus all costs and charges incidental to the sale and to placing the goods on board any ship or vehicle ready for exportation and any agent’s commission (calculated on such price, costs and charges) in respect of the goods.

(2) For the purposes of this Act, the value of an import of goods shall be -

(a) in the case of goods required to be cleared in terms of the Customs and Excise Act, the greater of -

(i) an amount equal to the sum of -

(aa) the free-on-board value of the goods; and

(bb) an amount equal to 10 per cent of the amount under item (aa); or (ii) the open market value of that import; or

(b) in the case of goods not required to be so cleared, the greater of -

(i) an amount equal to the sum of -

(aa) the free-on-board value of the goods; and

(bb) an amount equal to 10 per cent of the amount under item (aa); or

(ii) the open market value of that import.

(3) Notwithstanding anything in subsection (2), if any motor vehicle is imported by a natural person for his or her own use and not for sale, the Commissioner may determine a value which shall be deemed to be the value of the import of such vehicle.

(4) Subject to subsections (5) and (6), the value of an import of services shall for the purposes of this Act be the amount of the consideration for that import.

(5) Where -

(a) an import of services is made for no consideration or for a consideration in money that is less than the open market value of that import; and

(b) the supplier and the recipient are connected persons, the value of the import shall be the open market value of that import.

(6) Where a portion of the price of an import of services represents tax imposed under this Act that is not accounted for separately, the value of the import shall be that price reduced by an amount equal to the tax fraction multiplied by that price.

(7) A natural person dissatisfied with a decision referred to in subsection (3) may challenge the decision only under Part VIII of this Act.

Exempt import

13. An import of goods or services shall be an exempt import if -

(a) the import is specified in paragraph 2 of Schedule V as an exempt import; or

(b) the import would be a zero-rated supply under section 9 or an exempt supply under section 10 if that import were a supply of goods or services in Namibia.