Lesotho & Swaziland


General

New and Second hand vehicles of right hand drive origin are allowed into the market to promote free trade principles.

 

Export process to be followed for vehicles

Exporting of vehicles needs only to be declared for export purposes on exit from Lesotho. A vehicle must be deregistered and have a deregistration certificate to be shown upon exit from the country.

Note: The form SAD 500 must be used to declare vehicles for all Customs purposes (i.e. for import, export and transit and/removal in bond purposes).

Importation process to be followed for vehicles:

In accordance with the Import and Export regulations administered by the Ministry of Trade, Industry, Co Operatives and Marketing (MTICM), in general goods imported into Lesotho from extra SACU markets require an import permit. MTICM authorities issue the import permit. An import permit is therefore required to import vehicles into Lesotho from extra SACU markets.

The exception to the import permit requirement is applicable to vehicle imports by the following classes of importers for their personal use:

  • Immigrants permanently changing residence to Lesotho for the first time.
  • Tourists.
  • Returning Lesotho residents
  • Diplomatic and Foreign Representatives who enjoy diplomatic status in Lesotho.

Note: Import permits are not required for vehicles imported by natural person mentioned in (i) to (iv) above. In addition, vehicle imports by the said persons are exempt from payment of customs and excise duties and import VAT.

 

Prohibited vehicle imports

The importation of left hand drive vehicles is prohibited.

 

Import Requirements

Extra SACU vehicles imported through any place in South Africa and destined for Lesotho must be removed in bond from South Africa’s ports for final customs clearance in Lesotho. The removal in bond procedure is therefore initiated at South Africa’s port by the SARS Customs authorities and finalised in Lesotho where final clearance for home use is done.

Clearance of extra SACU imported vehicles is done only at Maseru Bridge border and also inland at the State Warehouse port of clearance.

Extra SACU vehicle imports into Lesotho are subject to payment of customs and excise duties and import VAT.

Intra SACU vehicle imports are subject to payment of import VAT. The VAT rate is 14%.