Trade Measures and Regulations
| 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. 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: 2. Provide a Warranty: 3. Show Due Diligence: |
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. |
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| 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 |
