FAQs

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What is a Cargo Manifest?

A cargo manifest is a listing of the goods comprising the cargo (freight) carried by a means of transport. The cargo manifest describes the particulars of the goods, such as transport documents numbers, consignors, consignees, marks and numbers, numb


What is Gross Income?

The total amount, in cash or otherwise, received by or accrued in favour of a person during such year or period of assessment from a source within or deemed to be within Namibia, excluding receipts or accruals of a capital nature. – as defined per


What is Value-Added Tax?

A value-added tax (VAT) is a consumption tax placed on a product whenever value is added at each stage of the supply chain, from production to the point of sale. The amount of VAT that the user pays is on the cost of the product, less any of the cost


What is ASYCUDA?

The Automated SYstems for CUstoms DAta (ASYCUDA) is a computerized customs management system which handles manifest and customs declarations, accounting procedures, transit & suspense procedures and generate trade data that can be used for s


Who is classified as a taxpayer representative?

Any natural person who provide advice to other person about the application of Tax law or completes or assist with the completion of a return for another person.A company carrying on business or having an office in Namibia is required to appoint an i


What is the Export Processing Zone (EPZ)?

An Export Processing Zone is a defined area, which is inside Namibia but for normal circumstances will be considered to be outside the Customs territory of Namibia. In the area defined as Export Processing Zone certain lawful activities can be condu


What is the Inspection Act?

Within ASYCUDA system, the means for examination reporting is called the inspection act, which is electronically attached to the specific declaration. If a Customs officer amends a registered or assessed declaration the system prompts completion of t


What does re-importation in the same state mean?

Re-importation in the same state is the Customs procedure under which goods which were exported and were in free circulation, or were compensating products may be taken into home use free of import duties and taxes, provided that they have not underg


What is the ATA Carnet?

An ATA carnet is an international Customs document, which is used for the temporary duty-free importation of goods into a country in lieu of the usual customs documents, required.Participating countries accept the carnet as a guarantee against the pa


What does NAMSAD mean?

NAMSAD means an acronym for the Namibia Customs and Excise Single Administrative Document (The SAD 500/501, 502 and 503).


What are Export Processing Zone Enterprises and Certificates?

An individual business wishing to establish either in a Zone or as a single unit factory is known as an Export Processing Zone Enterprise. In order to operate as part of an Export Processing Zone they must apply through the appropriate management co


What is a surety bond?

A surety bond is the Customs procedure under which goods which were exported and were in free circulation, or were compensating products may be taken into home use free of import duties and taxes, provided that they have not undergone any manufacturi


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

Carnets De Passage En Douane (CDP Carnet) an international customs document which incorporates an international valid guarantee and may be used, in lieu of national customs documents and as security for import duties and taxes, to cover the temporary


Do I have to pay for good that are inherited from my family abroad?

Yes, if you have inherited goods without a will or execution letter you will be requested to pay importation taxes.