Lesotho Customs Import Duty & SACU Tariff Calculator
Determine import duties and import VAT at Maseru Bridge and border posts under Southern African Customs Union (SACU) common external tariffs and 15% statutory VAT.
📦 Litšenyehelo tsa Thepa e Kenang (Import Parameters)
📊 Lekhetho la Forantire (Border Assessment)
| Lekhetho (Duty Item) | Sekhahla (Rate) | Chelete (LSL M) |
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❓ Lipotso tse Atisang ho Botsoa (FAQ)
How are customs import duties structured in Lesotho under SACU?
Lesotho is a member of the Southern African Customs Union (SACU) with South Africa, Botswana, Namibia, and Eswatini. Goods originating inside SACU enter Lesotho free of customs duties (0%), while goods imported from outside SACU face the SACU Common External Tariff (CET).
What is the statutory import VAT rate in Lesotho?
The statutory Value Added Tax (VAT) rate on imported goods into Lesotho is 15%. Import VAT is assessed on the Customs Value (CIF / FOB depending on origin) plus customs duties and clearance surcharges.
Are customs clearance duties payable on goods imported from South Africa?
While goods manufactured in South Africa enter Lesotho duty-free under SACU rules, 15% Lesotho import VAT remains strictly payable at border posts (e.g. Maseru Bridge, Ficksburg Bridge, Van Rooyens Gate) unless an RSL VAT deferment account is registered.
What goods are zero-rated or exempt from import VAT in Lesotho?
Under the Lesotho Value Added Tax Act, basic foodstuffs (maize meal, beans, unrefined milk, bread), agricultural inputs (seeds, fertilizers), and prescription medicines are exempt or zero-rated from import VAT.
What documentation is required to clear imports at Lesotho border gates?
Importers must furnish the commercial invoice, transport waybill/consignment note, RSL customs declaration form (CE 500 / ASYCUDA World), proof of payment, and SACU Certificate of Origin where applicable.
Engr. Muhammad Shahzad
Verified Southern Africa Statutory Systems SpecialistChartered Systems Engineer and Public Finance Specialist. Calibrating statutory computation architectures for the Kingdom of Lesotho, including Revenue Services Lesotho (RSL) PAYE and corporate tax regimes, SACU common external tariffs, Labor Code Order 1992 employee rights, and Mines and Minerals Act royalty frameworks.