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 process and will either serve as or will designate a staff member to serve as the refund program manager at the Head office. He or she will be responsible for:-
Where an application is made for a refund or drawback of customs duties, excise duties, value added tax (VAT) and or any other money paid to customs and excise, excluding provisional payments and overpayments on excise accounts, form NA 66 must be completed by the applicant, plus supporting documents and submitted to the Controller where the money involved was paid, or in the case of duty remission incentive refunds or drawback, to the Controller of the area where duty remission trader operates. If the applicant is an agent other than one who paid the duty the application should also be supported by a letter from the paying agent stating that there is no objection to the applicant claiming refund.
The minimum amounts, which may be claimed, are as follows: -
Click on the link below to download the Refund Procedures Guidelines.
Refund Procedures GuidelinesAn 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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NamRA Section 102 Rewards Policy
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