Country Group	Group Description	Activity	Tariff Rate	Unit	Valid From	Valid To
OID	Ordinary Import Duty	Import	0	u	01-04-2018	31-12-9999
EU	European Union	Import	0	u	01-04-2018	31-12-9999
EFTA	European Free Trade Association	Import	0	u	01-04-2018	31-12-9999
SADC	South African Development Community	Import	0	u	01-04-2018	31-12-9999
EXCISE	Excise Duty	Import	0	u	01-04-2018	31-12-9999
VAT	Value Added Tax	Import	15	u	01-04-2018	31-12-9999

Measures

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Name	Type	Agency	Description	Comments	Law	Validity
Veterinary Import Permit for Live Animals and Animal Products	Permit Requirement	Ministry of Agriculture and Food Security	This process represents the procedure for obtaining a permit to import live animals/animal products. The permit is in the form of a formal document (serialized with a prescribed format). As per the Animal Disease Act (Act No. 1984), all citizens and non-citizen living in Lesotho may import animals and animal derived products, which are considered to be safe, into Lesotho. Importation is subject to compliance with relevant import requirements, as stipulated on veterinary import permit. Permits are not required for import of meat products of weight less than 10kg.	The permit is obtained from the Ministry of Agriculture and Food Security headquarters (Import and Export office) and has a non-extendable validity period of one month from date of issue and for one consignment only. This is issued together with a veterinary health certificate with all detailed completed of the import consignment and to be signed by a veterinarian authorized by the veterinary authority of the exporting country (a government employee/state veterinarian).	Importation and Exportation of Livestock and Livestock Products (Amendment) Act 1984	31-12-9999

Procedures

Name	Description	Category	LNSW	View Procedure Detail with Relevant Forms
Veterinary Import Permit for Live Animals and Animal Products	Procedure to obtain a Veterinary Import Permit for Live Animals and Animal Products from the Ministry of Agriculture and Food security	Import	-	View

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Measures

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Name	Type	Agency	Description	Comments	Law	Validity
Veterinary Export Permit for Live Animals and Animal Products	Permit Requirement	Ministry of Agriculture and Food Security	This process represents the procedure for obtaining a permit to export live animals/animal products. The permit is in the form of a formal document (serialized with a prescribed format). Exportation is subject to compliance with relevant export requirements, as stipulated on veterinary import permit.	The permit is obtained from the Ministry of Agriculture and Food Security headquarters (Import and Export office) and has a non-extendable validity period of one month from date of issue and for one consignment only; and is issued together with a completed veterinary health certificate. Application for a permit must be made at least 7 to 30 days prior to importation. The average time for processing a permit from time of application to issue is 3-5 working days and applications are only accepted on Mondays.	Agricultural Marketing 1967	31-12-9999

Procedures

Name	Description	Category	LNSW	View Procedure Detail with Relevant Forms
Veterinary Export Permit for Live Animals and Animal Products	This process represents the procedure for obtaining a permit to export live animals/animal products.	Export	-	View

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