Commercial Exports 

Largely Lesotho’s Commercial business is on imports, however there are exports made from the locally manufactures 
commodities normally exported to Extra SACU countries, and the where the trader is engaged in an export  transaction involving goods destined for Extra SACU, the clearance procedure has to be conducted through the  Customs office located within the One Stop Business Facilitation Centre at the Ministry of Trade and Industry,  Cooperatives and Marketing , prior to crossing the Lesotho borders.  Goods destined for Intra SACU require a submission of declaration documents together with the supporting  documents to the Customs office at the ports of entry, where all Customs formalities will be carried out and goods  released for exports if they meet the requirements.

Clearance of Extra SACU Exports 

The clearance of Extra SACU exports is a function carried out by the Customs office deployed at the One Stop Business Facilitation Centre (OBFC) 
The common client base at this area are the textile manufacturers trading in clothing,  tapestries, handicrafts, denim fabric, Yarn, tea etc. The exporters are categorized in two  segments due to their business interests thus: 
  •  Registered exporters under rebate 470.03 apparel and Industrial rebate.
  • Unregistered exporters. 
1. Exporters registered under Rebate 470.03 
The manufacturers under this category are allowed access to import raw materials from  outside the Southern African Customs Union (SACU)free of duties, whereby in return  they have to export garments made out of those materials to the countries outside the  SACU region. Should they wish to export to Intra SACU, they then have to pay duties on  the materials used for manufacturing the garments to be exported to Intra SACU.  In an endeavour to facilitate trade the Ministry of Trade and Industry, Cooperatives and  Marketing together with the LRA Customs have concluded that the manufacturers may  only apply for the rebate certificate under 470.03 twice a year i.e. in January and July. 
2. Exporters registered under Schedule 3 
The purpose of this rebate is to promote local manufacturing industry, and under this  rebate duties are not paid on importation of raw materials and accessories, however  duties can be paid on excisable goods only. 
3. Unregistered Vendors and Individuals 
This category of people is by law expected to pay the revenue due on all the raw  materials to be used for manufacturing, however they are at liberty to export their  garments to all the countries with which Lesotho has trade agreements
Below is a list of Export Documents which exporters have to produce to Customs office for processing of their exports: 
1. Certificate of Origin 
2. Examination Certificate 
3. SAD 500/01/02 
4. Commercial Documents 
5. F178 Exchange Control Declaration 
Purpose of Documents 
Product identification: To provide full description of goods, their originating status, the  values, the commodity codes, Parties to the transaction (Exporter & Importer), Duties  and taxes paid/payable. 
Exporter or customs clearing agent fills up a certificate of origin with all information  which supports that the goods originate in accordance with the given rules. There is a  unique certificate for each Preferential Trade Regime for Non-preferential rules there is  one form, Lesotho Government Movement Certificate. 

The administered Certificates of Origin 

AGOA African Growth Opportunity Act; Used for exports to America only.
Generalized System of Preferences; Exports to countries such as 
Austria, Australia, United Kingdom etc. 
Exports to all EU member states. 
Lesotho Government Movement Certificate; Exports to all countries 
that the Lesotho government has not yet established the trade 
agreements with 
Southern African Development Community; Export to all SADC 
Exports to Canada only 
Exports to China only 


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