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;
Note: The aforementioned amounts do not include forfeiture amounts. It must be remembered that forfeiture is not regarded as Customs penalty.
Alleged offender have the right to appeal to the Commissioner with regards to penalties imposed on them. This is termed an “internal appeal”. In such instances, Controllers must submit such appeals together with all relevant documentation, including their motivation as well as the alleged offender’s representations to Head Office.
It is important that all information is submitted in order that Head Office can make an informed decision. Alleged offender’s furthermore, have the right to appeal to the Minister of Finance against any determination, or order of the Commissioners determination, or order. In the aforementioned instances alleged offenders would have elected to be dealt with administratively.
NOTE: All Customs and Excise Officers must ensure that the alleged offenders are well informed about their rights as stated above.
Penalties imposed for unintentional irregularities (clerical / counter errors): Controllers are discouraged from imposing such penalties except where the person involved has repeatedly made the same mistake and has previously received a warning from Customs that future similar contraventions or failures will result in penalty.
Repeated clerical or counter errors should be brought to the attention of the person or company who makes them and they should be advised that repetitions of such errors can and probably will result in penalty action. Controllers must be alert as to the past record of importers, etc., with respect to accuracy of entries, clerical errors, etc. The Controller is generally the judge as to whether an error was a simple clerical error or a result of a higher degree of negligence.
Click on the link below to download the full Miscellaneous Penalties Guide, containing the following information:
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 Inspection Act?
What is the Export Processing Zone (EPZ)?
Who is classified as a taxpayer representative?
What does re-importation in the same state mean?
What is the ATA Carnet?
What is a surety bond?
What are Export Processing Zone Enterprises and Certificates?
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
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
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
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 Send your comments to ClearingAgents@namra.org.na
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