| Name | Customs Clearance requirements for Import for Home Consumption |
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| Description | When goods are cleared from the custom station, they ceased to be imported goods for the purpose of Customs Act |
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| Comments | On arrival of the cargo at the Customs Port of entry, the declarant will report to the Customs officer at the entrance gate for confirmation of arrival details to be recorded and be advised of the next course of action |
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| Validity From | 02-06-1982 |
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| Validity To | 31-12-9999 |
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| Reference | Customs and Excise Act, 1982, Customs and Excise Regulations, VAT law and Regulations, Customs Tariff, Customs Valuation Policy, Rules of Origin Control Policy, Tariff Classification Framework , Goods Examination Manual, ASYCUDA Customs manual, ASYCUDA Trade Manual, Postal Act for Parcel Post officers |
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| Technical Code | |
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| Agency | Lesotho Revenue Authority |
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| Created Date | 2020-10-29 16:12:13 |
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| Updated Date | 2020-10-29 16:16:08 |
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| Status | Active |
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| Measure Type | General |
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| Legal/Regulation | Customs and Excise Act No. 10, 1982 |
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| Un Code | |
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