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 protection of society and the perpetuation of a safe environment.
More specifically, such prohibitions and restrictions are essential for the safeguard of social ethics, order and security, protection of public health or the health of animals or plant-life and others.
Apart from the requirements of the Import and Export Regulations and Section 123(1) of the Customs & Excise Act, a wide variety of goods are either totally prohibited or are subject to inspection by other authorities and/or production of special permits/licenses issued by these authorities.
To assist officers, two reference lists have been compiled, using the tariff headings of the Harmonized Commodity Description and Coding System being merely as a guide. The Customs and Excise Tariff is in no way affected by the classifications appearing in the lists.
Officers should note that the following lists should be consulted for detailed information on prohibitions and restrictions of imports and exports:
Section 123 and 40(3) read with Section 9(1) (90)(a) prohibit the importation into or the exportation from Namibia of any goods that importation into or the exportation of which, in terms of the Customs and Excise Act, require to be authorized by permit or certificate unless the goods concerned are imported or exported against such permit or certificate, at the time of importation or before exportation of the goods concerned, as the case may be.
Section 98 and 99 provides authority for the seizure of any goods which are imported or exported in contravention of sections 123 or 40(3) read with 43(1) (a) of the Act.
Officers are required to exercise vigilance to ensure that no prohibited or restricted goods are imported or exported in accordance with the provision of the Customs law or any other law of Namibia.
Since Customs and Excise is unable to accommodate perishable goods e.g. ex-ships’ cold chambers in its State warehouses and other agencies are also not in a position to accommodate such goods at the entry points, no objection would be raised by the Directorate to the landing of perishable goods which are not finally released by Customs for storage in a cold storage at the risk and expense of the consignee provided the responsible agent notifies the Controller of Customs & Excise with all relevant details
Foodstuff packed in hermetically sealed containers is not regarded as perishable.
Customs Officers at points of entry/exit are must be vigilant to ensure that no prohibited/ restricted are either imported or exported without the prior production of permit by the owner.
In instances where a consignment of prohibited/restricted goods landed at points of entry/exit, the officer is to –
When the total quantity of goods covered by a permit is imported or exported, a permit is to be retained by the officer and attached to the relevant Customs import/export document. The Customs document should in all cases be endorsed with import/export permit number and date.
In the case where a permit is required but is not produced at the time of importation or exportation, provided that the goods are correctly declared Importers/Exporters may be allowed to, either, return them to the place from where they were consigned, or to leave the goods in detention at the Customs office pending the production of the requisite permit within 14 days of the date of detention.
The owner should be advised that failure to produce the permit within the stipulated time will render the goods liable to forfeiture.
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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What is the Export Processing Zone (EPZ)?
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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 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
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