Measure

The Commissioner may refund tax on goods purchased in Namibia and exported by non-Namibian passport holders, if they provide original invoices and proof of export, and non-residents can get a tax refund within 30 days if they submit proof of tax paid and export.

According to Value-Added Tax Act 10 of 2000 - Section 38

Refund of tax

(10) The Commissioner may make or authorise a refund of any amount of tax paid by any individual who does not hold a Namibian passport on goods purchased by such individual in Namibia and removed as personal accompanied baggage of such individual to any other country, but only on receipt of a claim supported by -

(a) original tax invoices or certified copies thereof or, where section 21(2) is applicable, any other invoices in respect of all goods so purchased of a minimum value exceeding N$250 (tax inclusive value); and

(b) documentary proof of the export of the goods by such individual.

(11) Where a non-resident person has exported from Namibia goods acquired from a registered person, the tax paid on those goods shall be refunded to that non-resident person within 30 days of the date of receipt of a claim for the refund of such tax, supported by a tax invoice in proof of the tax paid and documentary proof of the export of the goods.