Classification and valuation
Customs duty is payable on goods imported from Extra SACU and the duty rate differs per commodity type as well as the origin in accordance with the tariff book.
Commodities are classified using the 8-digit Harmonized System (HS) Code which is maintained and, from time to time, amended by the World Customs Organization (WCO). You can view the full Lesotho Tariff Classification and Tariff rates on this website with the click on the Commodity Search facility for detailed information regarding classification. It is the responsibility of the importer to declare the correct classification, origin, value and quantity of the imported goods. If in doubt of any of these formalities please seek advice from the Department of Customs to avoid penalties that may arise therein.
The basis for the calculation of duties is the actual transaction value of the goods (as evidenced by the commercial invoice or other contract of sale document). If the value of the goods cannot established by this method Customs will attempt to establish the value of the goods using 5 more methods in line with Article 7 of the General Agreement on Tariffs and Trade (GATT 1947).
