View Procedure

Category

Declaration process

Responsible Agency       

Name of Agency;  Lesotho Revenue Authority

Address:  Finance House Building, Kingsway Road, Maseru

Phone:  223 13796

Fax: 223 12091

Email:  enquiries@lra.org.ls

Official Website: www.lra.org.ls

Legal base of the Procedure

Fee

No.

Type of information

Note

1

Documents necessary for the Declaration

2

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

3

Import permits or certificates from the Country of Export or Origin

4

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

5

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

6

Rebate and Exemption certificates from OBFC  

If applicable

7

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

8

Advance declaration data from other Customs administrations

Step1

The declarant receive the pre-arrival information from the relevant source

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

Step2

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

Step3

If necerssary, the declarant make the payment

Step4

Customs Officer advise the declarant whether the cargo is ready for release or if it’s being subjected to the risk management process

Where goods are to be subjected to physical examination or documentary check, advise the declarant which process step he should report to and the process under those respective sections will proceed as required.