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 Rebates.
The Control Customs and Excise Officer, Subdivision: Technical Control is responsible for overall management of the rebate program and will serve as, or will designate a staff member to serve as the Rebate Program Manager and is responsible for with the trade and other Directorates all matters related to general rebates, refunds and drawbacks.
Schedule No.4 provides specific rebates of Customs Duties for temporary rebates of customs duties, for goods to be temporarily imported under rebate, for rebates of the fuel levy and for a variety of other purposes.
Schedule No.5 provides for specific drawbacks designed as incentives to manufacturing and drawbacks of a more general nature, which do not require DRI Trader status. These drawbacks are covered in this chapter. Drawbacks and refunds are processed using the form NA 66: Application for Refund or Drawback rather than the SAD 500/501: Goods Declaration form.
Click on the link below to download the General Rebates, Refunds & Drawbacks Guidelines.General Rebates, Refunds & Drawbacks Guidelines
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
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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
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
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
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
The Government of the Republic of Namibia has embarked on a variety of projects to improve financial controls and management. The collection of duties and taxes on imports is one of the main sources of income to the economy of Namibia. The Namibia 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