クイックファクト
免税閾値
$50
$50以下の荷物, 免税
消費税
15%
CIF value + duty. Same structure as SACU partner states.
通関所要時間
3-7 days express, 10-21 postal 日
標準的な処理時間
カテゴリー別関税率
| カテゴリー | 関税率 | HS章 |
|---|---|---|
| Electronics | 0-15% | 85 |
| Clothing | 30-45% | 61-62 |
| Footwear | 20-30% | 64 |
| Food & Beverages | 0-25% | 01-24 |
| Machinery | 0-10% | 84 |
| Cosmetics | 10-20% | 33 |
| Books | 0% | 49 |
| Toys & Games | 10-20% | 95 |
表示されている税率は標準的な商品の場合です。正確な税率は商品のHSコードによって異なります。
通関手続き
Lesotho Revenue Authority (LRA) manages customs. SACU (Southern African Customs Union) common external tariff applies, same rates as South Africa. Completely enclosed by South Africa, so all goods transit through SA. ASYCUDA system for declarations. English documentation accepted.
実際に想定される内容
Entirely surrounded by South Africa, all imports transit through SA ports and border posts. Maseru Bridge and other border crossings with SA are the main entry points. SACU membership means same tariffs as South Africa. Relatively efficient customs processing. Express couriers available via SA distribution networks. English-speaking.
必要書類
商業送り状（コマーシャルインボイス）
品目の説明、数量、価格、送り主と受取人の情報
梱包明細書（パッキングリスト）
各荷物の内容物の詳細な説明
税関申告書（CN22/CN23）
郵便小包に必要
航空貨物運送状（AWB）
運送業者が出荷手続き時に発行
原産地証明書
関税軽減に必要な場合あり（FTA/特恵関税）
輸出入ライセンス
制限品目用（電子機器、医薬品、化学品）
輸入ライセンス要件
Import permits from Ministry of Trade for controlled goods. SACU rules apply for most imports. Arms, narcotics prohibited. Pharmaceuticals need health ministry approval. Textile manufacturing sector has special import provisions.
原産地証明書
SADC certificate for regional preferential trade. SACU certificate for customs union. EUR.1 for EU-SADC EPA. AGOA certificate for US market (Lesotho is a major AGOA textile exporter).
禁止品・制限品
禁止品
- x麻薬および違法薬物
- x爆発物および可燃物
- x武器および弾薬
- x偽造品
- x偽造通貨および文書
制限品（許可が必要）
- !医薬品
- !食品および飲料
- !植物および種子
- !電子機器（リチウムバッテリー）
- !香水および化粧品（容量制限）
便利なリンク
レソトへの人気ルート
よくある質問
What is the duty-free threshold for レソト?
The duty-free (de minimis) threshold for imports into レソト is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to レソト?
The VAT/tax rate on imports to レソト is 15%. VAT applies to: CIF value + duty. Same structure as SACU partner states.
How long does customs clearance take in レソト?
Typical customs clearance in レソト takes 3-7 days express, 10-21 postal days. Express shipments usually clear faster.
What documents are needed to import into レソト?
To import into レソト, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into レソト?
レソト prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.