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tradeportal@mirco.gov.na

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Republic of Namibia

Ministry of International Relations & Trade

Namibia Trade Information Portal

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Key Sectors

Trade Measures and Regulations

Type

Class

Name Type Class Summary Validity From Validity To
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
Liability of importer, manufacturer or packer Restriction
Goods

If a foodstuff, cosmetic, or disinfectant in a sealed package does not comply with the Ordinance, the person identified on the label as the importer, manufacturer, or packer is presumed responsible. They can be convicted unless they prove:

1. They did not import, manufacture, or pack the article.
2. The non-compliance occurred due to decay or changes beyond their control after the article left their possession.

However, this presumption does not absolve them from liability for selling the non-compliant article.

30/12/1988
Import and export of live aquatic organisms Permit Requirement
Goods

You need 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.

30/12/2002
Regulations General
Goods

The Minister has the authority to create regulations necessary to achieve the goals of the Act. These regulations can cover various aspects, such as health certification for aquatic organisms, disease control, and the regulation of import, export, and sale of aquaculture products.

31/12/2002
False description of articles Restriction
Goods

It is an offense to sell or import for sale foodstuffs, cosmetics, or disinfectants described in a misleading or prohibited manner. However, using a geographical name to describe a foodstuff is allowed if it is a generally accepted term for that type or variety of product, and the product matches that description.

30/12/1988
Permit for Importation of Animals, Animal Products and Restricted Material for Conveyance in Transit through Namibia Permit Requirement
Goods

A person cannot import animals, animal products, or restricted materials through Namibia unless they have a special permit. Even with a permit, they cannot import these items if they are known or suspected to be infected, and the permit must specifically allow the importation of infected items.

20/04/2011
Special defences General
Goods

A person can avoid conviction for offenses related to foodstuffs, cosmetics, or disinfectants if they:

1. Prove Lack of Knowledge:
   - They believed or had reason to believe the product was not intended for human consumption or use.

2. Provide a Warranty:
   - They acquired or imported the product with a written warranty and had no reason to suspect it was prohibited.
   - They sold the product in the same condition it was acquired, without knowing or suspecting any issues.

3. Show Due Diligence:
   - They did not manufacture, import, pack, or treat the product and had no knowledge of any prohibited substances or contamination, having taken reasonable precautions to prevent such issues.

30/12/1988
Notice to be Given and Health Certificate Obtained Before Import Permit Requirement
Goods

Anyone planning to import animals, animal products, or restricted materials into or through Namibia must notify the Chief Veterinary Officer in advance and obtain a health certificate from the exporting country's authorities.

20/04/2011
Customs Declaration Duty/Tax Payable
Services
01/06/2016
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
Quarantine Stations Inspection Requirement
Goods

The Chief Veterinary Officer, with the Minister's approval, can set up quarantine stations on state land in Namibia. These stations will handle the detention, inspection, and treatment of animals and animal products to prevent the spread of diseases.

20/04/2011
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
Methylated spirit and Yeast General
Goods

The Minister is empowered to make regulations concerning the control and management of activities related to methylated spirit, including its manufacture, import, export, and sale. These regulations also cover the licensing of factories and individuals, as well as the maintenance of records for these activities.

22/12/2001
Possession, disposal, enrichment, re-processing and export of source material specified in Part 5 of Schedule 1 General
Goods

No one can possess, dispose of, enrich, reprocess, import, or export certain source materials in Namibia without written permission from the Minister and must meet specific conditions. To obtain this permission, a person must apply in a form specified by the Minister, providing all necessary documents and information.

31/12/1992
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