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 Licensees for Ad Valorem Excise Duty – Part 2, Section B or Schedule No. 1 to the Tariff.  This Register contains the names of firms which are entitled in terms of a license item to deal in goods with deferment of Customs and Excise duties and the names of firms and manufacturers which may obtain goods under rebate of customs or excise duties or firms who may apply for a refund or drawback of duties.

Purpose of Registration

The purpose of the register is to reflect all warehouse licensees, all rebate registrants (Duty Remission Incentive Traders) and to prevent illegal clearances.

Namibia Customs & Excise Register

A designated Customs and Excise Officer, Sub-Division  Trade Facilitation, Procedures and Compliance   shall be made responsible for developing an automated register for Namibia Customs and Excise and for advising the South African Revenue Service of amendments.

Procedures outlined in the chapters of this manual on warehouses, duty remission incentive traders, and securities will ensure that this officer receives necessary information from the field.

Admendments

Once a firm/concern/company/manufacturer etc., is licensed/registered as the case may be, copies of forms prescribed in the appropriate chapters must be immediately forwarded to the local Regional Office.   This procedure is not only required in the case of new registrants and licensees but also for cancellation of amendments.

Coordination

The Section Client services and Bonds in Head Office is responsible to carry out these tasks and for liaison with the South Africa Revenue Service.

Local Copies

Both the RSA and Namibia Registers are to be used and kept up-to-date at  Head Offices.  An officer must be designated to be responsible for maintain the registers and using them to verify entries when there is any question regarding the licensee or registrant.

Verification

At non-automated ports of entry, any bill of entry in respect of a licensee/registrant must always be verified.  The officer concerned should indicate to the checking officer that the importation/transfer, etc. was checked.  If no particulars can be found in the Register, the officer may reject the entry concerned.  At automated ports of entry, the ASYCUDA system will advise if there is any difficulty with a license or registration.  It will not, however, monitor security bonds.  The Namibia Register will provide current bond information.

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 does re-importation in the same state mean?

What is the difference between tax avoidance and tax evasion?

What is the Inspection Act?

What is ASYCUDA?

What is the Export Processing Zone (EPZ)?

What is the ATA Carnet?

What is a surety bond?

Who is classified as a taxpayer representative?

What does NAMSAD mean?

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

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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


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 o


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


Phyiscal 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


Excise

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


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


ASYCUDA Entry Processing System

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 & 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