Trade Measures and Regulations
| Name | Type | Class | Summary | Validity From | Validity To |
|---|---|---|---|---|---|
| Goods Imported or Exported overland | General |
Goods |
For imported goods arriving by train, the railway authority must declare the arrival with Customs, including specific details about the goods, stores, crew, and passengers, while vehicles crossing Namibian borders must obtain written permission from the Controller or ensure all goods are properly declared. |
01/08/1998 | |
| Landing of Unentered Goods | General |
Goods |
All goods imported into Namibia by ship or aircraft must be placed in an approved location before customs entry, and until then, the carrier remains responsible for the goods and any applicable duties. |
01/08/1998 | |
| When Goods Deemed to be Imported | General |
Goods |
All goods brought into Namibia are deemed imported at specific times based on their method of entry. |
01/08/1998 | |
| Sealing of Goods on Board Ships or Aircraft | General |
Goods |
Upon arrival in Namibia, the master or pilot of a ship or aircraft must declare all sealable goods on board and personal property, which may be sealed by the Controller, with exceptions allowed under specific circumstances and written permission required for landing stores. |
01/08/1998 | |
| Report of Arrival or Departure of Ships or Aircraft | General |
Goods |
The master of any ship or pilot of any aircraft arriving in Namibia must lodge a cargo declaration with Customs, answer related questions, and produce necessary documents. They must comply with designated places of entry unless forced by uncontrollable circumstances, and obtain clearance for departures, following prescribed regulations and conditions. |
01/08/1998 | |
| Calculation of Tax payable: Rules Relating to Input Tax | Duty/Tax Payable |
Goods |
A registered person cannot deduct input tax for passenger vehicles, entertainment, or petroleum products unless these are used for specific business purposes. If only some supplies and imports are taxable, input tax deductions must be proportional to the taxable supplies compared to all supplies and imports made. |
27/11/2000 | |
| Import Declaration and Payment of Tax | Duty/Tax Payable |
Goods |
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. |
27/11/2000 | |
| Export processing zone enterprises | General |
Goods |
An export processing zone enterprise certificate will not be issued to any business that does not create jobs, generate export earnings, or intend to engage in manufacturing, exporting, or importing within the zone. |
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| Application of Laws in Export Processing Zones, and Export and Import | Duty/Tax Payable |
Goods |
Any duties or taxes paid on goods exported to the zone from Namibia are not refundable, and goods removed from the zone to Namibia are considered imported and subject to relevant taxes. |
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| Restrictions on entering into, residence in, conducting of business in or the bringing of certain articles or substances into, export processing zones | Restriction |
Goods |
No one is allowed to conduct retail business or move goods from an export processing zone without written permission from the Minister, in consultation with the Minister of Finance. |
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| Offences and Penalties | General |
Goods |
Anyone who violates import or export regulations, fails to comply with permit conditions, or provides false information, can be fined up to N$20 000 or imprisoned for up to two years, or both. Additionally, the court may confiscate the goods involved in the offense, unless the owner was unaware of the violation. |
30/11/1994 | |
| Port of entry | General |
Goods |
Importation of regulated material under section 4(2)(a) of the Act is restricted to specific ports and airports. These include major airports like Hosea Kutako International Airport, Eros Airport, and Mpacha Airport; seaports like Walvis Bay and Lüderitz; and various border posts, rail stations, and post offices across the country, such as Oshikango, Oranjemund, and Windhoek Railway Station. |
27/06/2012 | |
| Inspection Required to the Exportation of Controlled Agronomy and Horticultural Products | Inspection Requirement |
Goods |
Exporters must notify the Compliance Services Sub-division in writing, at least 10 working days before shipment, providing details such as the exporter's name, transport mode, shipment date, and product information. All products intended for export must be inspected, and if labeled as organic, must have certification proof. The required documents, including consignment notes and certificates, must be presented at the time of inspection; failure to comply may result in export delays or rejection. |
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| Registration as an Importer of Controlled Products | Registration Requirement |
Goods |
Importers of controlled products must register with the Board and hold the necessary certificates for horticultural trading or milling. Entities involved in the production, processing, storage, and marketing of controlled products must also submit required information to the Board. |
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| Labelling | General |
Goods |
Containers of Category A, Group I-hazardous substances imported, manufactured, or packed for sale in the Territory must be clearly labeled with the product name, chemical name, supplier's details, a skull and crossbones symbol with "Poison" and "Vergif," and warnings to keep out of children's reach. The same labeling requirements apply to Category B, Group I-hazardous substances imported from outside South Africa, and these labels must also be approved by the Registrar of Fertilizers, Farm Feeds, Agricultural Remedies, and Stock Remedies, according to the 1947 Act. |
25/06/1979 | |
| Licences | Licensing Requirement |
Goods |
A license for Group I-hazardous substances can only be issued to importers for specific purposes, including sale for mining or industrial use, to licensed wholesale distributors, pharmacists, government departments, laboratories, research institutions, or educational institutions. |
25/06/1975 | |
| Export of meat or meat products to prescribed countries. | General |
Goods |
17/12/1991 | ||
| Penalties | General |
Goods |
01/06/1963 | ||
| Utilisation of Levy Funds | General |
Goods |
Levy funds will be used to support the meat industry by providing subsidies for livestock exports and premiums for exporting or slaughtering livestock, with Administrator approval. |
01/06/1963 | |
| Rendering of returns and payment of levies and special levies | Duty/Tax Payable |
Goods |
01/06/1963 |
