Trade Measures and Regulations
| Name | Type | Class | Summary | Validity From | Validity To |
|---|---|---|---|---|---|
| Export levy goods and rates of export levy | Duty/Tax Payable |
Services |
Goods listed in the schedules of this Act are subject to an export levy at specified rates, and the Minister has the authority to amend these schedules, including adding or removing goods, changing levy rates, or introducing new schedules. |
01/06/2016 | |
| Value of Export Levy Goods | Duty/Tax Payable |
Services |
For export levy purposes, the value of goods is their "free on board" price, which includes all costs up to the point of export, and if no such price exists, the customs authority will determine the value. |
01/06/2016 | |
| Customs Declaration | Duty/Tax Payable |
Services |
01/06/2016 | ||
| Assessment and Re - Assessment | Duty/Tax Payable |
Services |
The customs authority must check if goods need an export levy, calculate the amount if required, and either accept the self-assessment or make its own assessment of the levy. |
||
| Assessment by exporter | Duty/Tax Payable |
Services |
An exporter must self-assess the export levy, declare it on the customs form, provide details to customs if requested, and notify customs immediately if any inaccuracies are found. |
01/06/2016 | |
| Re-Assessment by Customs Authority | Duty/Tax Payable |
Services |
The customs authority can re-assess the export levy on goods at any time, regardless of their export status or whether payment has been made. If the re-assessment results in a higher levy, they will recover the extra amount; if it's lower, they will refund the excess and notify the exporter in writing. |
01/06/2016 | |
| Time Limit on Re-Assessment | Duty/Tax Payable |
Services |
A re-assessment of export levy can usually only be made within five years of the levy date, but can be extended in cases of court orders, fraud, or if agreed upon by both parties. |
01/06/2016 | |
| Payment of Export Levies, Interest and Penalties | Duty/Tax Payable |
Services |
Export levies, interest, or penalties must be paid in Namibian Dollars, but the customs authority can accept foreign currency equivalent, and payments should be made electronically, with cash only as a last resort. |
01/06/2016 | |
| Refunds | Duty/Tax Payable |
Services |
A refund of an export levy can be requested within five years of payment, and the Commissioner can extend this period if unforeseen circumstances prevented timely submission. Refunds may not be granted if the levy was paid correctly, the exporter failed to declare customs properly, or if the refund amount is below a set minimum, and any refunds made in error must be repaid if demanded. |
01/06/2016 | |
| Objections | Duty/Tax Payable |
Services |
An exporter can file a written objection to an assessment or re-assessment with the Commissioner within 90 days of the assessment date. If the objection is late, the Commissioner will only consider it if there are valid reasons for the delay; otherwise, the assessment is final. |
01/06/2016 | |
| General Provisions | Duty/Tax Payable |
Services |
Decisions or documents from the customs authority can be delivered by hand, registered post, telefax, or electronically. Exporters must keep records for five years, and failure to do so or pay levies can result in fines, interest, and penalties. |
01/06/2016 | |
| Imposition of Value-Added Tax | Duty/Tax Payable |
Services |
A 15% value-added tax is applied to taxable supplies and imports, with specific payment responsibilities for suppliers, importers, and service recipients, and certain exemptions for export processing zones. |
27/11/2000 | |
| Provisions Relating to Supplies | Duty/Tax Payable |
Services |
The time of supply for goods is considered when they are removed from the export processing zone or when import tax is paid, and their value is the total of the import value and tax. |
27/11/2000 | |
| Provisions Relating to Imports | Duty/Tax Payable |
Services |
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.. |
27/11/2000 | |
| Calculation of Tax payable: Calculation of Tax Payable by Registered Person for a Tax Period | Duty/Tax Payable |
Services |
A registered person must pay tax based on their output tax minus eligible input tax deductions, including certain imports and insurance payments. Input tax deductions require a bill of entry and can only be claimed within specific time limits. |
27/11/2000 | |
| Agents and Auctioneers | General |
Services |
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. |
27/11/2000 | |
| Refund of Tax and Tax Relief | Duty/Tax Payable |
Services |
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. |
27/11/2000 | |
| Access to Records and Computers | General |
Services |
A taxation officer authorized by the Commissioner can stop, search, and question vehicles and people suspected of importing goods into Namibia. |
27/11/2000 |