Measure

When importing goods, the importer must provide a declaration and pay the applicable tax based on specific conditions outlined for different types of imports. For imports of services, the responsible person must also provide a declaration and pay the tax within 30 days.

14. (1) Where tax is payable on an import of goods -

(a) in the case of goods required to be entered for home consumption in terms of the Customs and Excise Act, the importer shall, upon such entry, furnish the Commissioner with an import declaration and pay the tax due in respect of that import in accordance with subsection (5) or any arrangements on terms as determined by the Commissioner by notice made there under; or

(b) in the case of goods imported from Botswana, Lesotho, South Africa or Swaziland, the importer shall, upon such import, furnish the Commissioner with an import declaration and pay the tax due in respect of that import in accordance with subsection (5) or arrangements made under that subsection; or

(c) in the case where goods, in circumstances contemplated in paragraph (a) or (b) are imported on a VAT import account arranged on condition that security may be requested before the importation of goods on such account and on such additional conditions as may be determined by the Commissioner by notice for the granting or refusal of such account as contemplated in subsection (5)(a)(ii)(aa) or (bb), the importer shall, not later than the twentieth day of the month following the month of import, pay the tax due in respect of the import of those goods: Provided that where during any particular month no goods were imported on a VAT import account, the importer shall, not later than the twentieth day of the month following that month, furnish the Commissioner with an import declaration reflecting that no goods were imported during that month; or 

(d) in any other case, the importer shall, at the time of the import, furnish the Commissioner with an import declaration and pay the tax due in respect of that import in accordance with subsection (5)(a)(i).

(2) Where tax is payable on an import of services and the import is not an import of services referred to in section 3(14), the person liable in terms of section 6(2)(c) for the payment of tax shall, within 30 days after the time of the import, furnish the Commissioner with an import declaration and pay the tax due in respect of that import to the Commissioner.

(3) An import declaration required to be furnished to the Commissioner in terms of subsection (1) or (2) -

(a) shall be in such form as the Commissioner may determine; and

(b) shall contain such information as may be necessary to calculate the tax payable in respect of the import; and

(c) shall be furnished in such manner as the Commissioner may determine.

(4) Where -

(a) a person carries on activities outside Namibia which do not form part of any taxable activity of that person; and

(b) in the course of carrying on those activities outside Namibia, services are rendered for the purposes of any taxable activity of that person; and

(c) the rendering of those services, if rendered by any person other than the first-mentioned person, would be an import of services for the purposes of this Act, those services shall be deemed to be an import of services received by the first-mentioned person at the time the services are rendered in respect of the taxable activity carried on by the first-mentioned person for an amount equal to the open market value of that import.

(5) The Commissioner for Customs and Excise -

(a) shall -

(i) collect, at the time of import and on behalf of the Commissioner, any tax due under this Act in respect of an import of goods and, at that time, obtain the name and the VAT registration number (if any) of the importer, the invoice values in respect of the import and the export declaration of the export country reflecting the values declared in the export country in respect of the goods being imported or a copy of that export declaration; or

(ii) where -

(aa) the importer, not being a foreign importer, is a registered person and has arranged a VAT import account with the Commissioner; or

(bb) the importer, being a foreign importer, has arranged a VAT import account with the Commissioner and has furnished the Commissioner with a guarantee issued by a financial institution, and at the time of the import a sufficient amount of the guarantee so furnished is available to cover the value of any tax due in respect of the import, at the time of the import record, in such manner as the Commissioner may determine, any tax due under this Act, and the invoice values, in respect of the import of goods; and

(b) shall make arrangements with Namibia Post Limited to perform such functions on his or her behalf in respect of imports through the postal services.

(6) Except where the contrary intention appears, the provisions of the Customs and Excise Act relating to the import, transit, coastwise carriage and clearance of goods and to the payment and recovery of duties shall, with such exceptions, modifications and adaptions as the Minister may by regulation prescribe, apply (so far as relevant) to any tax charged under this Act on an import of goods.

(7) Where a VAT import account has been arranged and granted as contemplated in section 14(1)(c) and subsequent to such arrangement for a VAT import account it appears to the Commissioner that -

(a) such person’s VAT import account should be cancelled by reason of any of the circumstances referred to in section 16(7); or

(b) such person has not complied with the conditions as determined by the Commissioner at the time of granting the VAT import account, the Commissioner may cancel such person’s VAT import account with effect from a date determined by the Commissioner.