Measure

If an agent imports goods into Namibia on behalf of a principal, the importation is considered to be made by the principal. However, if the agent is registered and the principal is not, and the agent pays the tax and retains proof of this, the importation is deemed to be made by the agent.

46A.

(3) For the purposes of this Act, where any goods are imported into Namibia by an agent who is acting on behalf of another person who is the principal for the purposes of that importation, that importation is deemed to be made by that principal and not by such agent: Provided that a bill of entry or other document prescribed in terms of the Customs and Excise Act in relation to that importation may nevertheless be held by such agent.

(4) Despite subsection (3), where any goods are imported into Namibia by an agent who is acting on behalf of another person who is the principal for the purposes of that importation, and -

(a) the agent is a registered person;

(b) the principal is not a resident in Namibia and is not a registered person;

(c) the goods are imported by the principal for the purposes of a supply made or to be made by him or her to a person in Namibia; and

(d) the agent obtains and retains documentary proof, as is acceptable to the Commissioner, that

(i) he or she paid the tax on importation on behalf of the principal; and

(ii) the agent and the principal agreed in writing that the tax referred to in subparagraph (i) has not been and will not be reimbursed to the agent by the principal, that importation is, for the purposes of this Act, deemed to have been made by the agent and not by the principal.

(8) Despite anything to the contrary in subsection (2), where any registered person makes a taxable supply (other than a supply that is charged with tax at the rate of zero per cent under section 9) of goods or services to an agent who is a registered person and is acting for or on behalf of another person who is the principal for the purposes of that supply, and -

(b) the supply is directly in connection with -

(i) the exportation, or the arranging of the exportation, of goods from Namibia to an export country outside Namibia; or

(ii) the importation, or the arranging of the importation, of goods to Namibia from any country outside Namibia,

including the transportation of those goods within Namibia as part of such exportation or importation, as the case may be;