Exportation of Goods

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 of the Act:

Apart from the collection of any export duties and taxes applicable, the purposes of Customs control are, in particular, to ensure the enforcement of national legislation concerning export prohibitions and restrictions and to check the particulars used to determine the amount of any internal duties and taxes from which refund can be allowed or which exemption can be granted.

In addition, the Customs are normally responsible for collecting the information needed for the preparation of external trade statistics.

Goods to be exported may also be subject to certain controls by competent authorities other than Customs, for example Agricultural, Mining, Fisheries, Trade etc.

Presentation of export entry

Exporters must present an export entry to the Controller at the locations designated below during regular office hours prior to actual exportation.

Exportation by aircraft, train or vessel

The export entry shall be presented to Customs at the office at which the goods to be exported will be loaded onto the exporting aircraft, train or vessel.  The entry must be presented prior to loading the goods onboard.

Exportation by truck or other vehicle

The export entry shall be presented at the Customs office at the border port where the goods will be exported.  Generally, the Customs and Excise Act prohibits goods being loaded for export until an export entry has been accepted by Customs and permission has been granted.  

This prohibition is waived regarding exportations by truck or vehicle; however, Customs officers at the border of exportation may require that goods to be exported by truck or vehicle be made available and ready for inspection.  Should it be necessary to unload the goods, it is the exporter’s responsibility to do so.

Exportation by post

A postal form customs declaration shall satisfy the export entry requirements for goods exported by post.

Exportation at locations where there is no Customs officer

With the exception of goods exported by post, exportations will not be permitted from locations at which there is no Customs officer. 

Export of goods ex-warehouse

Any goods exported from the customs bonded warehouse are treated as follows: 

  1. Excisable goods exported by vehicle from any Customs and Excise bonded warehouse or manufacturing warehouse.
    1. When the warehouse licensee removed excisable goods for export purposes and potential duties and taxes are already covered by the warehouse licensee’s bond. Take note that it is not necessary to require provisional payment on these exportations if the warehouse licensee is the actual exporter. 
    2. In the case when the goods belongs to a client who wishes to remove goods for  export purposes, then the licensee should demand the proof of export if goods are cleared by the clients agent for exportation in order to clear the liability on the warehouse entry from which the goods have been drawn.
    3. Lastly, in-bond entries will be required to move the goods under bond either   by the clients own bond arrangement, PP or licensees warehouse bond to cover duties and taxes to the place of exportation. In later the letter of bond usage should be obtained.
  2. Proof of exportation:. Where proof of exportation is required to relieve the exporter or seller of liability for duties or taxes or for other purposes, it is the responsibility of the exporter to obtain that proof, such as:-
    1. When goods are exported by vessel, aircraft or train, a Namibian export entry shall be deemed sufficient proof of exportation.
    2. When goods are exported by vehicle, however, it is necessary for the exporter to prove that the goods were legally removed from the country of exportation.  In this case, proof of exportation requires a copy of the entry for home consumption, in transit or warehousing in the country of destination, should the goods have been removed or transported in bond.

Exportation of Goods Guidelines

Click on the link below to download the Exportation of Goods Guidelines.

Exportation of Goods Guidelines

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