Trade Measures and Regulations
| Name | Type | Class | Summary | Validity From | Validity To |
|---|---|---|---|---|---|
| Rendering of returns and payment of levies and special levies | Duty/Tax Payable |
Goods |
01/06/1963 | ||
| Prohibition of Export of Livestock without Permit | Permit Requirement |
Goods |
Livestock export or consignment to controlled abattoirs requires a non-transferable permit from the Board, which controls the quota and allotment process. Licensed farmers or speculators must submit a declaration and permit application to the Board at least six weeks before export or consignment. Additionally, all applicable levies must be paid before the livestock can be exported. |
01/06/1963 | |
| 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 | |
| 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 | |
| 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 | |
| Inspectorates | Licensing Requirement |
Goods |
06/04/2001 | ||
| Procedure for hearings | Licensing Requirement |
Goods |
If a person or institution is found guilty, the presiding officer must recommend deregistration and may impose a fine up to N$ 24,000, but importers and similar entities cannot be both deregistered and fined. |
06/04/2001 | |
| Matters relating to registers and records | Licensing Requirement |
Goods |
The Minister will maintain a register of manufacturers, builders, importers, and inspectors, and each manufacturer, builder, or importer must record all motor vehicles they produce or import. |
06/04/2001 | |
| Turning radius and wheelbase | Licensing Requirement |
Goods |
A person cannot drive a vehicle on public roads if its wheelbase exceeds nine meters for semi-trailers, 15 meters for bus-trains, or eight-and-a-half meters for other vehicles, unless it has the required certification from the inspectorate of manufacturers, builders, importers, and number plate manufacturers. |
06/04/2001 | |
| General requirements for retro-reflectors | Licensing Requirement |
Goods |
A yellow retro-reflector on a vehicle must be vertical and face sideways, but a vehicle manufactured, built, or imported by a registered party may have a red one instead toward the rear. |
06/04/2001 | |
| Roadworthy certificate required in certain circumstances | Licensing Requirement |
Goods |
A registering authority cannot issue a license disc for certain motor vehicles not properly registered or imported by unregistered parties. |
06/04/2001 | |
| Manner of change of conditions on which manufacturer, builder, importer or number plate manufacturer is registered | Licensing Requirement |
Goods |
The Minister must notify and consider any representations from manufacturers, builders, importers, or number plate manufacturers about changes to their registration conditions and then issue a new registration certificate reflecting these changes. |
06/04/2001 | |
| Importation of live marine resources | General |
Goods |
07/12/2001 | ||
| 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 | |
| Procedure for change of particulars of manufacturer, builder, import(‘r or number plate manufacturer | Licensing Requirement |
Goods |
Registered manufacturers, builders, importers, or number plate manufacturers must notify the Minister of any changes to their details within 21 days, and the Minister will then update the relevant register. |
06/04/2001 | |
| Fee to defray expenditure incurred by inspectorate of manufacturers, builders, importers and number plate manufacturers | Licensing Requirement |
Goods |
Registered manufacturers, builders, importers, and number plate manufacturers must pay an annual fee, while those not required to register must pay per vehicle design or modification, and the inspectorate must report fees and costs to the Permanent Secretary annually by June 1st. |
06/04/2001 | |
| Provisions Relating to Supplies | Duty/Tax Payable |
Services |
The time of supply for goods is considered when they are removed from the export processing zone or when import tax is paid, and their value is the total of the import value and tax. |
27/11/2000 | |
| Imposition of Value-Added Tax | Duty/Tax Payable |
Services |
A 15% value-added tax is applied to taxable supplies and imports, with specific payment responsibilities for suppliers, importers, and service recipients, and certain exemptions for export processing zones. |
27/11/2000 | |
| Furnishing of information to Minister | General |
Goods |
30/11/1994 |