Trade Measures and Regulations

To import a fertilizer, farm feed, or agricultural remedy, an individual must apply for an import or in transit permit using the specific forms provided in Annexure 1.

The application must be submitted to the registrar with the required fee, product list, and any additional particulars, and the product must be registered or recorded in Namibia for the permit to be issued.

Any duties or taxes paid on goods exported to the zone from Namibia are not refundable, and goods removed from the zone to Namibia are considered imported and subject to relevant taxes.

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.

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.

The competent authority is responsible for supervising goods in export processing zones, ensuring access for officers, maintaining detailed records, securing goods, and managing proper storage, handling, and annual reconciliations of goods.