Trade Measures and Regulations
| Name | Type | Class | Summary | Validity From | Validity To |
|---|---|---|---|---|---|
| Registration as an Exporter of Controlled products | Registration Requirement |
Goods |
31/12/2014 | ||
| Harvesting, Transportation, Processing, Sale, Importation, Transit, and Exportation of Forest Produce and Issuing of Permits, Licences and other Documents Required for those Activities | Permit Requirement |
Goods |
The passage outlines regulations requiring licences or permits for harvesting, transporting, selling, marketing, exporting, and importing forest produce. General dealers are exempt from needing a marketing licence but must prove legal procurement. Exporting unprocessed forest produce is restricted unless authorized for special purposes. A true copy of the relevant licence must accompany forest produce during transport. Importing forest produce requires an import permit and proof of export from the origin country. Farming or trading honey-producing organisms also requires authorization, and honey harvesting is restricted from September to December unless the organisms are fed. |
03/08/2015 | |
| 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 | |
| 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 | |
| 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 | ||
| 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 | |
| Tarriff Rate Quotas under SADC-EU EPA | Permit Requirement |
Goods |
30/10/2016 | ||
| Application for placing on market permit | Permit Requirement |
Goods |
01/11/2016 | ||
| Information Required to Accompany Application for Certificate to Register Facility | Registration Requirement |
Goods |
01/11/2016 | ||
| Application for Permit for Contained use | Permit Requirement |
Goods |
01/11/2016 | ||
| Inspection and verification of genetically modified food and feed upon entry into Namibia | Inspection Requirement |
Goods |
01/11/2016 | ||
| Identification of imported prescribed animals | General |
Goods |
If a prescribed animal is temporarily removed from Namibia, it is considered imported when brought back and must keep its imported status. Owners of imported animals must ensure the animal is identified with an approved device within seven (7) days or before it leaves its initial location. The Chief Veterinary Officer can grant exemptions under certain conditions, such as when the animal is destined for immediate slaughter or will leave Namibia within 14 days. |
23/11/2017 | |
| Keeping of imported prescribed animals register | General |
Goods |
Anyone who imports a prescribed animal into Namibia must maintain a detailed register of the animal at its location. This register must be updated within seven days of the animal's arrival, kept accurate and legible, available for inspection, and preserved for at least 10 years. |
23/11/2017 |