In Lesotho, commodities are classified using the HS Code (Harmonized System) which is compliant with the SACU Common External Tariff (CET). You can view the tariff currently applicable to each commodity by using the search facilities below. Under each commodity code, you will see the base CET (Common External Tariff). Lesotho is a member of SACU (Southern African Customs Union) and is a party to the Free Trade Agreements (FTA) entered into between SACU on behalf of all member states and other nations such as the SACU/EFTA (European Free Trade Association) Agreement. Preferential tariff rates apply to goods imported from these countries.