Passengers arriving by Aircraft
Travelers, immigrants, tourists, returning residents and other passengers arriving in Lesotho by aircraft qualify for the following rebates of duty, as per schedule 4, tariff heading 407.02 of the tariff book. However the duty rebates are applicable to the goods imported as accompanied hand baggage only.
| DESCRIPTION | DUTY ALLOWANCE |
| Wine not exceeding 2 liters per person |
Full duty (no duty
payable)
|
|
Spirituous and other alcoholic beverages, a total quantity not
exceeding
|
Full duty (no duty
payable)
|
| Cigarettes not exceeding 200 and cigars not exceeding 20 per person |
Full duty(no duty
payable)
|
| 250g cigarette or pipe tobacco per person |
Full duty(no duty
payable)
|
|
New or used goods of a total value not exceeding M5,000.00 per
person
|
Full duty (no duty
payable)
|
|
Additional goods new or used of a total value not exceeding
M20,000.00per person
|
Full duty less 20% |
|
Perfumery not exceeding 50ml and toilet water not exceeding 250ml
per person
|
Full duty (no duty
payable)
|
Upon arrival at Moshoeshoe 1 International airport travelers who have nothing to declare may walk through the green (nothing to declare) channel or walk through the red (something to declare) channel in a case where one is in possession of imported goods.
Should the declared goods be in excess of the above concessions the importer will be liable to payment of duty at the rate applicable to the commodity in question, as well as the applicable VAT rate click here for applicable vat rates.
Departure from Lesotho by Aircraft
Travelers leaving Lesotho by aircraft need not comply with any Customs regulations, unless they are in possession of controlled commodities such as endangered species or bank notes exceeding the limit of M5, 000.00.
