Compliance & Regulations

Primary customs law

Customs and Excise Act (Namibia)

Governs the import, export, transit, and warehousing of goods; the assessment and collection of duties and taxes; the licensing of clearing agents; and the enforcement regime for non-compliance.

VAT framework

Value Added Tax Act (Namibia)

Imposes 15% VAT on the customs value plus duty plus excise on most imports. Defines zero-rated exports, input tax claims, and the apportionment rules for mixed-use imports.

Common customs area

SACU Agreement

Namibia is part of the Southern African Customs Union with Botswana, Eswatini, Lesotho, and South Africa. Goods moving within SACU are free of customs duty but still subject to local VAT and excise.

Regional preferential trade

SADC Trade Protocol

Provides for reduced or zero duty on goods originating in SADC member states, supported by a SADC Certificate of Origin. We verify rule-of-origin compliance before claiming preference.

Electronic customs system

ASYCUDA World

Namibia Customs operates on the ASYCUDA World platform. We submit all declarations electronically, attach scanned supporting documents, and track assessment status online.

Corporate registration

Close Corporations Act (Namibia)

L&R Clearing Agency CC is registered as a Close Corporation under CC/2012/1572, in compliance with the Close Corporations Act and the Companies Act of the Republic of Namibia.