Trade Measures and Regulations
| Name | Type | Class | Summary | Validity From | Validity To |
|---|---|---|---|---|---|
| Turning radius and wheelbase | Licensing Requirement |
Goods |
A person cannot drive a vehicle on public roads if its wheelbase exceeds nine meters for semi-trailers, 15 meters for bus-trains, or eight-and-a-half meters for other vehicles, unless it has the required certification from the inspectorate of manufacturers, builders, importers, and number plate manufacturers. |
06/04/2001 | |
| Infant Nutrition. Manufacture and disposal of infant food | SPS |
Goods |
A person cannot manufacture, sell, or otherwise manage infant food or dairy products that are unsafe for infants, and the Minister must create policies to support breastfeeding in line with international standards. |
17/09/2020 | |
| Steering mechanism | Licensing Requirement |
Goods |
A person cannot operate a left-hand drive vehicle registered after 1 January 2003 on a public road, unless it is imported or exported for testing, assessment, or development with a special permit. |
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| Control of medicines and scheduled substances | Restriction |
Goods |
A person may not engage in the following activities concerning medicines or scheduled substances without the appropriate licenses and permits: 1. Manufacture or Pack and Sell: 2. Import or Export: 3. Scheduled Substances (Schedule 3 or 4): 4. Sale Restrictions: |
01/08/2008 | |
| Animal, Animal product or Restricted Material Imported Contrary to Act or Presenting Risk | Permit Requirement |
Goods |
A person need a written permission from the Minister to import or export aquatic organisms. The Minister can set conditions for approval, inspect, and take action on the organisms, including quarantine or destruction if necessary. |
20/04/2011 | |
| Offences, penalties and forfeiture | General |
Goods |
A person who dishonestly obtains access and benefit-sharing agreements, illegally possesses or exports biological or genetic resources or traditional knowledge, faces a fine of up to N$150,000 or imprisonment for up to 10 years, or both, and may also be required to repair environmental damage caused by their offence. |
01/11/2021 | |
| Export permits for Schedule 4 substances or specified Schedule 3 substances | General |
Goods |
A person who intends to apply for a permit referred to in section 29(15)(b) of the Act for the exportation of a specified Schedule 3 substance; or section 29(23)(b) of the Act for the exportation of a Schedule 4 substance. |
25/07/2008 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| Roadworthy certificate required in certain circumstances | Licensing Requirement |
Goods |
A registering authority cannot issue a license disc for certain motor vehicles not properly registered or imported by unregistered parties. |
06/04/2001 | |
| 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 | |
| Imported prescribed animals to be registered on central database, | General |
Goods |
A veterinary official must identify and report an imported animal to the central database within seven (7) days of tagging it. The database manager then has five (5) days to register the animal upon receiving the information. |
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| Information to be submitted to Minister by wholesale licence-holder | Licensing Requirement |
Goods |
A wholesale license-holder must: 1. Respond to Ministerial Notices: Provide requested information to the Minister about dangerous situations, storage of petroleum products, and any other details required for effective regulation. |
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| General requirements for retro-reflectors | Licensing Requirement |
Goods |
A yellow retro-reflector on a vehicle must be vertical and face sideways, but a vehicle manufactured, built, or imported by a registered party may have a red one instead toward the rear. |
06/04/2001 | |
| Meat Board of Namibia Conditions to the Registration of Producers Operating Abattoirs a d Processing Plants | Registration Requirement |
Goods |
Abattoirs and processing facilities must be registered to legally sell or export meat in Namibia. The Meat Board can suspend a facility's registration if criminal proceedings related to violations of international agreements on livestock and meat standards are initiated against the operator. |
01/08/2018 | |
| 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 | |
| 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 |
