🇱🇸 Import Customs & Duties: Lesotho
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
CIF value + duty. Same structure as SACU partner states.
Clearance Time
3-7 days express, 10-21 postal days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| 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 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
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.
What to Actually Expect
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.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
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.
Certificate of Origin
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).
Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Popular routes to Lesotho
Frequently Asked Questions
What is the duty-free threshold for Lesotho?
The duty-free (de minimis) threshold for imports into Lesotho is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Lesotho?
The VAT/tax rate on imports to Lesotho is 15%. VAT applies to: CIF value + duty. Same structure as SACU partner states.
How long does customs clearance take in Lesotho?
Typical customs clearance in Lesotho takes 3-7 days express, 10-21 postal days. Express shipments usually clear faster.
What documents are needed to import into Lesotho?
To import into Lesotho, 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 Lesotho?
Lesotho 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.