Trade Measures and Regulations
| Name | Type | Class | Summary | Validity From | Validity To |
|---|---|---|---|---|---|
| Importation of Controlled Agronomy Products for Donation | Donations |
Goods |
The NAB can issue import permits for donated horticultural products for humanitarian purposes, but only after considering the local market impact. Importers must complete a form, provide required documents, and follow all import procedures, ensuring that the products are not sold in Namibia and comply with other regulatory requirements. |
31/12/2014 | |
| Importation of Controlled Horticultural Products for Donation | Donations |
Goods |
31/12/2014 | ||
| Duties payable on unpolished diamonds | Duty/Tax Payable |
Goods |
Any person entitled to export unpolished diamonds from Namibia must pay a 10% duty on the diamond's value before it is released by the Minister. This payment is split between the Diamond Valuation Fund and the State Revenue Fund. Those who pay this duty are exempt from paying royalties under the Minerals Act. However, no duty is required if it has already been paid or if the diamond was not recovered in Namibia. The Minister may remit, refund, or defer duty payments under certain conditions, and must report all such actions to the National Assembly annually. |
01/04/2000 | |
| Liability for export levy | Duty/Tax Payable |
Services |
The liability for an export levy on goods begins when a customs declaration is lodged and a levy status document is issued, and ends when the levy is fully paid, with the levy being a debt owed to the State. |
01/06/2016 | |
| 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 | |
| Offences and Penalties | Duty/Tax Payable |
Goods |
01/08/1998 | ||
| Import and Export of Goods into or from an Export Processing Zone | Duty/Tax Payable |
Goods |
Goods entering or leaving an export processing zone must use the NAMSAD form (NA500/NA550) for customs and excise, and waste and scrap from the zone can be exported or imported under specific conditions set by the Commissioner. |
29/04/1996 | |
| Declaration of cross border movement of cash and bearer negotiable instruments amounting to or exceeding amount determined by Centre | Duty/Tax Payable |
Goods |
Anyone importing or exporting large amounts of cash or negotiable instruments through Namibia must declare them to Customs and Excise officers at the port. |
24/12/2012 | |
| 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 |