The DRI scheme is administered by the Directorate of Customs and Excise, which has dual responsibilities.
The DRI scheme allows registered persons and companies to import goods under full or partial rebate of import duties and taxes if the goods are intended for use in a specified process such as the manufacture/processing of other goods for home use in some cases or the manufacture/processing of other goods for export in other cases.
Two types of DRI are provided: the rebate type in which the goods may be entered without payment of duty and the drawback/refund type in which import duties and taxes are refunded upon the prescribed use or exportation of the goods. DRI trader must keep accurate records of goods entered under rebate and are liable for the rebated duties until such time as they account to Customs satisfaction that they were used in processing/manufacturing or exportation.
Persons who are not manufacturers or processors may also gain approval to import goods under rebate for the purpose of supplying them to registered manufacturers or processors who are authorized to use the goods under the DRI scheme. Of particular advantage to Namibian manufacturers, rebate item 470.03 provides duty remission incentives on imported materials if the products made from them are intended for export.
A process can be anything from repacking or sorting goods to the most complicated manufacturing operations. Generally the importer must do something to the goods, but an exception is made for registered traders who import and supply goods to registered manufacturers or processors. If a manufacturer/processor exports part of his product and sells the rest on the home market, he may enter the portion that will go toward export under rebate and pay duty and taxes on the remainder.
Most goods are covered by this rebate item with only the following exceptions: prohibited goods listed in Section 123 of the Customs and Excise Act and industrial plant, machinery, equipment and spare parts unless all the registered manufacturer’s production is intended for export. The drawback and refund types of DRI require similar application, record keeping, and processing or exportation, however, a bond is not normally required.
Download the full Duty Remission Incentives Guide for information about:
The importation or transfer of goods under rebate is accomplished on a SAD 500/501. The following Customs Procedure Codes (CPC) must be entered in block 37:
When any of the above Customs Procedure Codes are used on the entry, the 5-digit rebate item followed by the 4-digit rebate code shall be entered in block 44.The rebate item must be separated from the rebate code by a hyphen. Rebate item 403.01, rebate code 01.00 must be entered in block 44 as follows: 40301-0100. If an importer desires to enter part of a consignment under rebate and part otherwise, separate entries are not required. CPC codes will ensure that rebate items and non-rebate items are handled properly on the same SAD 500/501.
An employer is any person who pays an amount by way of remuneration to an employee. Each person who becomes an employer is required to apply to Inland Revenue Department for registration as an employer within 14 days of becoming an employer. An empl
VAT is levied at the standard rate of 15% on the supply of most goods and services and on the importation of goods. It is mandatory for a person who carries on a business with an annual taxable turnover above N$500,000 to apply for VAT registration.
The Withholding of Tax is a tax charged on interest paid by any person to or for the benefit of a foreign person (which includes individuals, companies, etc) from a source within Namibia. The foreign person is responsible for the tax, but it must be
What is a Cargo Manifest?
What is Value-Added Tax?
What is ASYCUDA?
What is the Export Processing Zone (EPZ)?
What is the Inspection Act?
Who is classified as a taxpayer representative?
What does re-importation in the same state mean?
What is the ATA Carnet?
What are Export Processing Zone Enterprises and Certificates?
What is a surety bond?
What does NAMSAD mean?
What is the Carnets De Passage En Douane (CDP Carnet)?
Goods which are intended to be imported for use or consumption within the Customs territory must be declared for home use. They may be declared for home use either directly on importation or after another Customs procedure such as warehous
Exportation is the Customs procedure applicable to goods which leave the Customs territory and are intended to remain permanently/temporarily outside, for specific reasons. The legislation dealing with exports can be found in the following sections o
The role of Customs and Excise is to control the importation and exportation of goods entering and leaving the Country. The importation and exportation of certain goods are prohibited or restricted. The aim of prohibitions and restrictions is the pr
The removal of goods to the hall, or any other premises for the purpose of examination, opening, unpacking, repacking and subsequent removal shall be performed at the risk of the importer. The importer, exporter, manufacturer or owner of any goods,
Where the attendance of an officer is required on Saturdays, Sundays or public holidays, or any time not covered by hours of services in below, the person requiring such attendance apply to the Controller on form 73 and guarantee payment of the charg
This is a customs procedure which provides for the refund of import duties and taxes when goods are exported, or used for specific purposes. The Chief Accountant, Section Revenue Control is responsible for the overall management of the refund proc
Goods which are imported and qualify for rebate of duty may be entered for home consumption under Schedule No. 3 and Schedule No. 4. of the Act. Schedule No.3. comprising of Industrial Rebates and Schedule No. 4, comprising of General Reba
The Permanent Secretary may in terms of Section 6(1) (c) of the Act appoint places as warehousing places where customs and excise warehouses may be established. Section19 (1) of the Act permits the Commissioner by rule to license any Custo
This chapter concerns the production, warehousing and movement of excise goods within Namibia. The excise goods are Mineral Oils, Alcohol and Alcoholic Beverages (including Beer) and Manufactured Tobacco as defined in the Customs and Excise Act, 1998
A Zone provides a site where operations involving foreign and domestic merchandise can take place which otherwise might have been done abroad for tariff and trade reasons. Export Processing Zones (EPZ) are governed by an Act of Parliament, Export Pro
If a person removing goods in bond has a Customs and Excise Bond, CE 110, a provisional payment or special bond will be demanded when the bond amount is clearly inadequate to cover the potential liability to the Government of the proposed activity. I
ATA (admission temporaire/temporary admission) Carnets and Carnets De Passages En Douane (CPD) are issued by Chambers of Commerce in various nations and are internationally recognized and accepted in lieu of normal customs documents to allow the temp
The main purpose of bonds is to cover for potential duties and taxes. Security is generally given in the form of a bond. Only insurance companies or registered banking institutions may be accepted as sureties to bonds. Head Office should be consulted
RSA Register In order to ensure uniformity, a Register of licensees and registrants is compiled by the South Africa Revenue Service (Customs and Excise). All licensees and registrants in the Common Customs Area are shown in the Register, except Lice
Customs and Excise Officers must on regular basis deal with situations where detentions, seizure and forfeiture are necessary. Some doubts may exist as to when Customs and Excise Officers must detain, seize, or impose forfeiture on goods deemed illeg
Penalties imposed in terms of the Act are done so in accordance with sections thereof, commonly termed the penal provisions (Sections 88 to 106). Penalties may be imposed as follows; Commissioner Customs and Excise amounts from
Automated System for Customs Data (ASYCUDA) is an integrated customs management system for international trade and transport operations in a modern automated environment. ASYCUDAWorld is an advanced software application that is designed and
Proposed Rules for the Licensing of Clearing Agents Public Notice - Licensing of New and Existing Clearing Agents Send your comments to ClearingAgents@namra.org.na
Application Forms Request of Advance Ruling for Classification: Form A Request of Advance Ruling for Customs Valuation: Form B Request of Advance Ruling for Origin: Form C
Customs and Excise aims to facilitate and control the movement of all goods involved in international trade. Customs and Excise is mandated to promote the security and facilitation of international trade, transport and people, including simp