Trade Measures and Regulations

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.

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.

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.

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.

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.

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.

At the port of entry, the Border Control Inspector checks all documents to ensure that consignments of controlled products meet import permit conditions and regulations. If the consignment is cleared, it can proceed, but if it's rejected, it will be detained until the issues are resolved. After inland inspection, if the product meets requirements, it will be approved for further processing or distribution; otherwise, a rejection report is issued, and the importer must submit and execute a disposal plan within a set timeframe.