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Procedure Name | Temporary Exports Process |
Description |
Category
|
Clearance
|
Responsible Agency
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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
|
Customs and Excise Act No. 10, 1982 |
Fee
|
|
Required Documents
No.
|
Type of information
|
Note
|
1
|
EX2 declaration
|
|
Pre-arrival information can be any of the following:
No.
|
Type of information
|
Note
|
1
|
Commercial documents from the Supplier which may include but not limited to Invoices, Transport documents, Parking lists etc..
|
Documents necessary for the Declaration
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2
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Import permits or certificates from the Country of Export or Origin
|
3
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Authority letter from Importer appointing a clearing agent to clear the goods on his behalf
|
4
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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
|
5
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Rebate and Exemption certificates from OBFC
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If applicable
|
6
|
Manifests from Aircraft and other means of transport reporting arrival to Customs at a port of entry
|
|
7
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Advance declaration data from other Customs administrations
|
|
Process Steps
Step1
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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
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Step2
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Customs Data Capture officer shall Assess the declaration and print an Assessment Notice for the declarant to proceed to the revenue collection point
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Step3
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The Declarant make the payment
|
Step4 |
Officer shall retrieve the already assessed EX2 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
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Step5
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Where satisfied with the declaration, proceed with the examination of the declaration in relation to the goods.
|
Step6 |
Export Release
The officer shall:
- Perform an export release document process in ASYCUDA and print a release order to allow goods to exit the country.
- Endorse the release order and pass it on to the Declarant to allow exit.
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Category | Procedures |
The following form/s are used in this procedure
This procedure applies to the following measures
Name | Measure Type | Agency | Description | Comments | Legal Document | Validity To | Measure Class |
Requirements for Temporary Exports Process | General | | The temporary admission procedure is intended for domestic goods which are used abroad only for a limited period of time and then re-imported duty-free | The Clearance officers will process all electronic declarations in order of submission or prioritization (for urgent goods) regardless of whether the declaration was pre-declared or not. | Customs and Excise Act No. 10, 1982 | 31-12-9999 | Good |
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