The Namibia Revenue Agency has emphasised the import procedures for commercial and non-commercial goods in a public notice that has been circulated on social media in an effort to educate importers.
NamRA has released a public notice outlining important procedures related to various goods from non-Southern African Customs Union (SACU) member states.
Commercial goods valued at N$500 or more, subject to duty as per Schedule 1 of the Customs and Excise Act, must be paid upon importation into SACU.
This includes dry wild berries, commonly known as eembe or bird plum, which fall under HS code 0813.40.00.
When imported from outside SACU for commercial purposes, informal traders must pay a 10 percent customs duty and either 16.5 percent value-added tax (VAT) or a flat rate of 20 percent, based on the value of the goods.
The rate of customs duties varies for different commodities; for example, millet, maize, and wheat are duty-free and zero-rated for VAT, regardless of their origin.
In a move set to ease mahangu and bean importation, small-scale importers are allowed to import 250 to 500 kg per person per month for commercial use and 200 kg per person for personal use.
Phytosanitary requirements are exempted within a 60-kilometre radius, but customs duty is still applicable to eembe imports.
Additionally, motor vehicle importers must provide several documents, including a tax invoice, a Southern African Regional Police Co-operations Organisations (SARPCO) police clearance certificate, export documentation, de-registration documentation, vehicle registration certificates, and SAD 500 documentation.
Furthermore, vehicles should not be older than 12 years.
With regards to clothing, importing second-hand clothing requires an import permit from the Ministry of Industrialization and Trade, which is the export documentation, a fumigation certificate from the exporting country, and SAD 500 documentation.
The specific HS code for second-hand clothing is 6309.00.17.
Importing firewood for commercial purposes falls under the regulations of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) and the Environmental Management Act of 2007.
Importers must possess an export permit, import permit, phytosanitary certificate, SAD 500, transport and harvesting permits (locally), and only VAT applies.
These revised importation procedures aim to streamline the process and ensure compliance with regulations.
Importers are advised to familiarise themselves with these requirements to avoid any complications.