Applicable Tariffs and Schedules

Namibia applies the SACU tariff regime (Common External Tariff ) which in 2023 is based on Harmonized System code HS22.

All import and export commercial transactions require commodities on Customs declarations to be classified according to an appropriate tariff heading. The tariff classification code is directly linked to the rate of duty payable on that commodity. Classification operates as part of the international Harmonised Commodity and Coding System, under the WCO Harmonised System Convention.

The Tariff Book available at Schedules to the Customs and Excise Act, 1964 | South African Revenue Service (sars.gov.za indicates the normal customs duties (Schedule No 1, Part 1), excise duties (Schedule No 1, Part 2A), ad valorem duties (Schedule No 1, Part 2B), anti-dumping duties (Schedule No 2, Part 1) and countervailing duties (Schedule No 2, Part 2) that would be payable on importing goods into Namibia. Tariff classification of goods also determines the necessity for import control permits, the rules of origin obligations, and the applicability of any customs rebate provisions.

The 2024 SACU tariff book contains 8,420 lines at the HS 8-digit level, of which 318 (3.8%) carry non-ad valorem duties, i.e. specific (2 types), mixed (2 types), and formula duties . Commodities are classified using the HS Code (Harmonized System) which is compliant with the Southern African Customs Union (SACU) Common External Tariff which is applicable to all 5 member states (Botswana, Lesotho, Namibia, South Africa and Swaziland).

Namibia like other SACU members applies tariff preferences (reduced or duty free) in accordance with its regional trade agreements namely SADC Protocol on Trade; the EPA between the SADC EPA Group, and the European Union; the FTA between the European Free Trade Association (EFTA) States and SACU members; the SACU-Mercosur Preferential Trade Agreement; the FTA signed by SACU and Mozambique with the United Kingdom; and the African Continental Free Trade Agreement (AfCFTA).

You can view the SACU tariffs currently applicable to each commodity at Legal-LPrim-CE-Sch1P1Chpt1-to-99-Schedule-No-1-Part-1-Chapters-1-to-99.pdf (sars.gov.za).

• If you want to search by HS Code please enter 2 (Chapter), 4 (Sub-chapter), 6 (Sub-heading) or 8 (Commodity Code) digits.
• If you wish to search by description it is advisable to enter a key word (i.e. pipes, diamond) initially and gradually narrow the search base by becoming more specific. Be advised that to initially enter a detailed description (i.e. plastic pipes) will return 'no result'. However, enter the word 'pipes' and then look through the commodity codes listed containing the high-lighted word 'pipes' until you have reached the required commodity.
• Please refer to the Searching for commodity-related information under the Help tab for a more detailed explanation as to how to utilise this function.

Schedule 1 – Part 1 of the tariff refers to the Customs duty applicable to all commodities.

Schedule 1 - Part 2A comprises Specific Excise Duties. Please click on the link to view the schedule. Namibia’s regimes on excise duties are harmonized within SACU. Excise duties are either specific or ad valorem, and are applied at the same rate on imported and domestically produced goods. Specific duties apply to prepared foodstuffs, alcoholic beverages and spirits, tobacco products, petroleum products, and products of the chemical or allied industries. Ad valorem duties are levied on perfumes and certain electronic apparatuses. To obtain the detail on duties and excise payable on each commodity imported from outside the SACU Common Customs Union (CCU), you can either search by HS Code or Description.

Schedule 1 - Part 2B comprises Specific Ad Valorem Excise Duties. Please click on the link to view the schedule. Please click on the link to see the list of products and the rate of duty applicable Legal-LPrim-CE-Sch1P2A-Schedule-No-1-Part-2A.pdf (sars.gov.za)

Schedule 1 - Part 3 deals with environmental levies. These were introduced in 2016 and applied on select imports or domestic products namely

• "Environmental levy on CO₂ emissions" - Specific levies apply on new and used motor vehicles at NAD 40-NAD 45 per gramme of CO₂ emissions exceeding 120-140 g/km;
• "Specific environmental duties" - Specific levies apply on plastic carrier bags; disposable batteries, car and truck batteries; electric filament lamps; new, used, or re-treaded pneumatic tyres; and second-hand vehicles;
• "Fuel levies" - Specific levies apply to petroleum products, including bio-diesel (Section 4.3.2) .

Revenue generated through environmental levies are designated for the Environmental Investment Fund to support environmental projects such as tyre recycling and waste management.

Please click on the link to see the list of products and the rate of duty applicable. Shedule 1 Part 3 Environmental Levy.doc (sars.gov.za)

Schedule 2 – Part 1 refers to Anti-Dumping Duties which apply to certain products imported from certain countries. Please click on the link to see the list of products and the rate of duty applicable Legal-LPrim-CE-Sch2-Schedule-No-2.pdf (sars.gov.za).

Schedule 2 – Part 2 & 3 refers to Countervailing and Safeguard Duties which apply to certain products imported from certain countries. Please click on the link to see the list of products and the rate of duty applicable.

Schedule 3 refers to Industrial Rebates which apply to certain products imported under certain circumstances. Please click on the link to see the list of products and the rate of rebate applicable Legal-LPrim-CE-Sch3-Schedule-No-3.pdf (sars.gov.za).

Schedule 4 refers to Specific Rebates of Customs Duties which apply to certain products imported under certain circumstances. Please click on the link to see the list of products and the rate of rebate applicable Legal-LPrim-CE-Sch4-Schedule-No-4.pdf (sars.gov.za).

Schedule 5 refers to Drawbacks and Refunds of Specific Duty which apply under certain circumstances. Please click on the link to see the list of products and the rate of rebate applicable Legal-LPrim-CE-Sch5-Schedule-No-5.pdf (sars.gov.za).

Schedule 6 refers to rebates and refunds of excise duties which apply under certain circumstances. Please click on the link to see the list of products and the rate of rebate applicable Legal-LPrim-CE-Sch6-Schedule-No-6.pdf (sars.gov.za).

Namibia's Export taxes schedules can be found here

Summary of Duty and tax concessions and exemptions

According to Articles 20 and 21 of the SACU Agreement, Namibia like other members is required to apply identical rebates, refunds, or drawbacks of customs duties and excise duties on imported goods. In practice, these rebates, refunds, and drawbacks are specified in Schedule Nos. 3 to 6 of South Africa's Customs and Excise Act. In particular, Schedules No. 3, No. 4, and No. 6 list goods that qualify for rebates, while Schedule No. 5 lists goods that qualify for drawback. The majority of goods are fully rebated, while a few are partially rebated.

Summary of the Rebates, refunds, and drawbacks

Schedule	Description
Rebates and refunds
Schedule 3	Industrial rebates of all customs duties, excise duties, and levies with the exception of VAT. They are granted to businesses registered with customs authorities for their imported raw materials from outside SACU region.
Part 1	Goods used in the manufacture for home use.
Part 2	Goods used in the manufacture for export.
Schedule 4	General rebates of all customs duties, excise duties, and levies, including VAT. They cover manufacturing industries, and are granted to businesses registered with customs authorities for their imported raw materials that cannot be obtained within the region. Once these raw materials become available locally, the rebate ceases. Under Item No. 470.03, specific rebates are granted to imported raw materials used in the manufacture for export. Gautrain Rapid Rail Link project is also listed here.
Schedule 6	Rebates and refunds of excise duties on excisable products. They are granted to registered importers of excisable products to manufacture other excisable products, and to licensed warehouses for manufacture purposes. The goods must be subsequently exported.
Drawbacks and refunds
Schedule 5	Specific drawbacks and refunds of customs duties and levies. They are granted on imported raw materials used in the manufacture for exports.

Exports Taxes

Namibia applies export taxes and export levy goods for minerals, gas and crude oil products and scrap metals. Details of applicable export taxes can be found at Export Levies.

Disclaimer

"The tariff published in this website is the latest version of the official SACU tariff published"