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Procedure NamePermanent Export for Extra-SACU goods



Responsible Agency       

Name of Agency;  Lesotho Revenue Authority

Address:  Finance House Building, Kingsway Road, Maseru

Phone:  223 13796

Fax: 223 12091


Official Website:

Legal base of the Procedure

Customs and Excise Act No. 10, 1982


Required Documents


Type of information



EX1 declaration


Pre-arrival information can be any of the following:


Type of information



Commercial documents from the Supplier which may include but not limited to Invoices, Transport documents, Parking lists etc..

Documents necessary for the Declaration


Import permits or certificates from the Country of Export or Origin


Authority letter from Importer appointing a clearing agent to clear the goods on his behalf


Import permits for specific goods in accordance with the current Trade regulations, obtained from One-Stop Business Facilitation Centre (OBFC) or the various relevant Government Ministries


Rebate and Exemption certificates from OBFC  

If applicable


Manifests from Aircraft and other means of transport reporting arrival to Customs at a port of entry


Advance declaration data from other Customs administrations

Process Steps


Capture and assess a declaration in ASYCUDA and attach the required scanned documents to the declaration taking special care to choose the correct Customs regime


Customs Data Capture officer shall Assess the declaration and print an Assessment Notice for the declarant to proceed to the revenue collection point


The Declarant make the payment


One stop Business Facilitation Center Retrieve the already assessed EX1 declaration and its corresponding attached documents from ASYCUDA.

Perform a high-level completeness check on the declaration by;

  • Confirming that all relevant documents are attached. These documents may include the relevant commercial documents, transport documents, permits, certificates of origin and health for specific products and so on.
  • Confirming that all mandatory boxes on the SAD are filled with valid information

Where not satisfied with the declaration, issue a query notification requesting the declarant to provide or confirm the necessary information. When the query is resolved, the Customs officer may amend the declaration and subject it to further processing


Where satisfied with the declaration, trigger selectivity in ASYCUDA to determine the risk management lane;

The officer shall release the green and blue declarations in preparation for the declarant to exit Customs control

For declarations that are selected for Physical examination (Red) and Documentary check (Yellow), the officer shall notify the relevant officers in those sections to process the declarations accordingly


Transit Generation at OBFC and release

OBFC will generate and register T1 against details of the export declaration. This T1 will be used to move the goods to the border as they exit the country and Print and endorse a release order for the Export declaration

Issue the registered T1 and Release order to the declarant to proceed to the border of exit.


Transit Movement

Enforcement officer where necessary shall:

  • Perform checks on the cargo to check for conformity of customs transit standards
  • Reconcile the seals where applicable, on the documents with the ones attached on the cargo and check if they are still intact
  • Raise a query where there is an offence to the declarant and send him/her to the Enforcement division for further management

Partial Transit Validation and Cargo Exit

On arrival of the cargo at the Customs Port of exit, the declarant will report to the Customs officer at the exit gate to begin the border exit process. Final Transit validation in ASYCUDA will only take place at the destination office after the declarant has presented proof of export.

The Customs officer shall:

  • Request the declarant for the transit and release documents that where created at OBFC and retrieve the T1 on ASYCUDA.
  • Validate departure for the T1 that was generated at OBFC and endorse the validated T1 which was issued to the declarant at OBFC.
  • Perform an export release in ASYCUDA and endorse the release order that was issued at OBFC to allow the declarant to exit Customs control.




The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued By
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This procedure applies to the following measures
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity ToMeasure Class
Permanent Export for Extra-SACU goodsGeneralLesotho Revenue AuthorityIn accordance with the provisions of the Customs and Excise Act No. 10 of 1982, as amended, all goods and services imported into or exported from Lesotho are subject to Customs control. Upon entry into and exit out of Lesotho, an importer/exporter is required to make a written declaration of goods and services regardless of their value. All goods are subject to examination by the LRA Customs. The declaration is made using official a declaration form that is used and accepted in whole of the Southern African Customs Union (SACU)1 region.Extra-SACU export goods are cleared at the One-Stop Business Facilitation Centre (OBFC) before they can be allowed for exportCustoms and Excise Act No. 10, 198231-12-9999Good