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.


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.e. a removal in bond or a removal in transit. An amount equal to the difference must be demanded from the consignee.

This includes warehouse licensees, duty remission incentive traders, clearing agents, carriers and any other concern, which maintains a valid bond. A copy of the bond must be attached to the SAD 500/501. (Legible photocopies are acceptable).

Provisional Payment

If the person removing the goods in bond does not have a Customs and Excise General Bond CE 110, the office where the removal in bond originates will collect a provisional payment, using form NA 70, in an amount equal to the duties and import taxes which would be due on the goods covered by the removal in bond.

The provisional so lodged will be refunded upon proof of exportation. . A copy of the NA 70 must be attached to the SAD 500/501. (Legible photocopies are acceptable.)

Bonded Carriers Section 110(3)

Bonded Carriers Section 110(3) requires that any class of carrier of goods to which the Customs and Excise Act relates which the Director by rule may specify shall, before conveying such goods, give such security as the Director may from time to time require for the due observance of the provisions of this act. A bonded carrier’s bond may also be accepted and should be sufficient to cover the duties per consignment of up to N$100 000 or more.

If the potential liability to the Government exceeds such bond, such excess should be demanded from the consignee. Based on this authority, the Directorate requires that all private hauliers in Namibia engaged in the transportation of goods removed in bond have a Customs and Excise bond.

Goods arriving on Removal in Bond

Goods arriving on Removal in Bond entries from other CCA member countries Goods arriving from another country within the Common Customs Area have had surety obligated at the place where the removal in bond originated. Further surety may not be obligated upon entering Namibia. (need clarity or confirmation)

Transportation in bond guide

Click on the link below to download the transportation in bond guide.

Transportation in bond guide

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 the difference between tax avoidance and tax evasion?

What is Value-Added Tax?

What is the Inspection Act?

What does re-importation in the same state mean?

What is ASYCUDA?

What is the Export Processing Zone (EPZ)?

What is the ATA Carnet?

Who is classified as a taxpayer representative?

What is a surety bond?

What does NAMSAD mean?

What are Export Processing Zone Enterprises and Certificates?

Continue Reading

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


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

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

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 Lice

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