Trade Measures and Regulations
| Name | Type | Class | Summary | Validity From | Validity To |
|---|---|---|---|---|---|
| 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 | |
| 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: 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 | |
| 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 | |
| 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 | |
| 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 | |
| Manner of registration by manufacturer, builder or importer who is registering authority | Licensing Requirement |
Goods |
From a specified date, manufacturers, builders, or importers must register and record details of their motor vehicles within seven days and update ownership changes until a registration certificate is issued, but they are not responsible for registration fees. |
01/04/2001 | |
| Exporting of motor vehicle | Licensing Requirement |
Goods |
Motor vehicle owners who plan to export their vehicle must notify the registering authority, which will update the vehicle's records and acknowledge the notification. |
06/04/2001 | |
| Date and conditions on which motor vehicle is to be registered | Licensing Requirement |
Goods |
Liability for registering a motor vehicle in Namibia arises when the vehicle arrives in Namibia or is cleared by customs, if imported after a date set by the Minister. |
06/04/2001 | |
| Manner of application for registration of motor vehicle | Licensing Requirement |
Goods |
You must apply to register a motor vehicle within 21 days after the liability date using the approved form. For a new vehicle, the application must include a certificate from the manufacturer or importer with details such as the chassis number, engine number, make, model, and other specific information. |
06/04/2001 | |
| Additional requirements for registration of motor vehicle that is registered outside borders of Namibia | Licensing Requirement |
Goods |
When registering a motor vehicle from outside Namibia, you need proof of customs compliance, the vehicle's registration documents from its home country, and a police clearance or SARPCCO certificate. |
06/04/2001 | |
| Procedure for change of particulars of holder of motor trade number | Licensing Requirement |
Goods |
If a partner dies or leaves a partnership, or a new partner joins, or a person inherits a business with a motor trade number, the number remains valid for its original term, and the new owner is considered the holder of that number. |
06/04/2001 | |
| Cancellation of motor trade number | Licensing Requirement |
Goods |
If the Minister believes a motor trade number holder has violated regulations while running their business, they can cancel the trade number. |
06/04/2001 | |
| Manner of application for registration of manufacturer, builder or importer | Licensing Requirement |
Goods |
An application under section 21(1) must be submitted on the approved form and include acceptable identification, the appropriate fees, a customs activity number for motor vehicle importers, and any additional documents required by the Minister. |
06/04/2001 | |
| Manner of registration of manufacturer, builder or importer | Licensing Requirement |
Goods |
hen the Minister receives an application, they must ensure it is complete, have the inspectorate evaluate the applicant's compliance, and get a police report on the applicant. If satisfied, the Minister will register the applicant with or without additional conditions; otherwise, the Minister will notify the applicant that they are not registered. |
06/04/2001 | |
| Conditions upon which manufacturer, builder or importer may be registered | Licensing Requirement |
Goods |
The Minister can require that motor vehicle manufacturers, builders, or importers notify the inspectorate of their activities, obtain and hold a model number, and may also require police clearance and a roadworthy certificate for registration. |
06/04/2001 | |
| Manner of application for and registration of number plate manufacturer | Licensing Requirement |
Goods |
To register as a number plate manufacturer, an application must be submitted to the Minister, who will review it, require evaluations and reports from the inspectorate and Namibian Police, and then determine suitability, with ongoing evaluations for registered manufacturers and importers. |
06/04/2001 | |
| Manner of suspension or cancellation of registration of number plate manufacturer | Licensing Requirement |
Goods |
06/04/2001 | ||
| Duties of manufacturer, builder or importer who are not required to register | Licensing Requirement |
Goods |
Manufacturers, builders, or importers must get approval for any motor vehicle design or modification, obtain a letter of authority, and secure a roadworthy certificate from the Namibian Police before registering the vehicle. |
06/04/2001 |