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

Information Brochure - Electronic Certificate of Origin 

Information Brochure - Electronic Certificate of Origin

Related Tax Types

Employee Tax

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

Value Added Tax (VAT)

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.

Withholding Tax

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

Frequently Asked Questions

What is a Cargo Manifest?

What is Value-Added Tax?

What is ASYCUDA?

What is the Export Processing Zone (EPZ)?

Who is classified as a taxpayer representative?

What is the Inspection Act?

What does re-importation in the same state mean?

What is the ATA Carnet?

What does NAMSAD mean?

What are Export Processing Zone Enterprises and Certificates?

What is a surety bond?

What is the Carnets De Passage En Douane (CDP Carnet)?

Continue Reading

NamRA Section 102 Rewards Policy

NamRA Section 102 Rewards Policy

Importation of Goods

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

Authorised Economic Operator

HOW TO BECOME PART OF THE AEO PROGRAMME? 1. What is AEO? AEO is an acronym for the Authorised Economic Operator (AEO) programme in terms of which authorised economic traders are assessed and approved by the Customs Administration as complying with t

Prohibitions & Restrictions

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

Physical Examination of Cargo

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,

Hours of General & Special Attendence

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

Duty remission incentives

The DRI scheme is administered by the Directorate of Customs and Excise, which has dual responsibilities. First, it is required to promote manufacturing and export trade.   Second, it must ensure that the DRI scheme is not abused. &n

Refund Procedures

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

General Rebates, Refunds and Drawbacks

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

Storage and Manufacturing Warehouses

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

Export processing zones

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

Transportation in bond

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 Carnets

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

Security: Bonds & Provisional Payments

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

Registration of Licenses & Registrants

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

Detention, Seizure and Forfeiture

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

Miscellaneous Penalties

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

ASYCUDAWorld System

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

Clearing Agents

Application form for the licensing of a Clearing Agent or Direct Trader Input (DTI) / Renewal of Clearing Agent License Proposed Rules for the Licensing of Clearing Agents Public Notice - Licensing of New and Existing Clearing Agents

Advance Rulings

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  

Tariff Tool

NamRA Online Tariff All import and export commercial transactions require commodities or products on Customs Declarations to be classified according to an appropriate Customs Tariff Code. The tariff code is directly linked to the rate of duty payabl

Customs Procedure: Traveller's Guide Information

Customs Procedure: Traveller`s Guide Information Customs and Excise is a Department within the Namibia Revenue Agency (NamRA), responsible to facilitate and control the movement of goods involved in international trade. D

Customs & Excise

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