Measure

Anyone entering or leaving Namibia must declare all goods they possess or plan to take with them, including details about the origin, condition, and any legal restrictions, and comply with inspection and duty payment requirements; failure to do so may result in legal action or custody.

14. (1) Any person entering or leaving Namibia shall, to such officer and in such form and in accordance with the procedures prescribed by the Permanent Secretary, unreservedly declare -

(a) at the time of such entering, all goods (including goods of or belonging to any other person) upon his or her person or in his or her possession and which he or she brought with him or her into Namibia, and which -

(i) were purchased or otherwise acquired outside Namibia or on any ship or vehicle, or in any shop selling goods on which duty has not been paid;

(ii) were remodelled, processed or repaired outside Namibia; or

(iii) are prohibited, restricted or controlled under any law; and

(b) before so leaving, all goods which he or she proposes taking with him or her beyond the borders of Namibia, and shall furnish such officer with full particulars of such goods, answer fully and truthfully all questions put to him or her by such officer and, if required by such officer to do so, produce and open the container or package containing such goods for inspection by such officer, and shall pay to the Controller the duty, if any, assessed by such officer.

(2) Any declaration made in terms of subsection (1) shall, for the purposes of this Act, be deemed to be an entry for home consumption or export, as the case may be.

(3) The Controller may, if any person is suspected by the Controller of an attempt to illegally import, export, land, ship or remove goods, or to evade the payment of duties on any goods, arrange for such person to, as soon as practicable, be brought before a Magistrates Court, or to have such person placed in custody in or at a police station or other suitable place, until he or she can be brought before such court.