Country/Territory profiles

Namibia

  • 1. Are laws and regulations published in official journal? (Art 1 TFA)

    Yes (Namibian Government Gazette )
  • 2a. Is there an opportunity to comment on new regulations and changes to existing ones prior to implementation? (Art 2.1.1 TFA)

    Sometimes (add remark) (Sometimes NamRa (Namibian Revenue Agency) which manages Namibian Customs will pass legislation or announce new rules, without consulting industry, which contradicts existing legislation and standard practices and therefore is legally not compliant or cannot be enforced )
  • 2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements? (Art 2.1.2 TFA)

    Sometimes (add remark) (In some instances yes in other instances no. They are just enforced without due notice )
  • 3. Does Customs issue advance (pre-entry) rulings, binding on all Customs ports, on classification and valuation questions?

    No (This is currently under discussion and was to be implemented by Customs did not consult with the industry players resulting in a botched approach. )
  • 4. Is there a public and regularly updated website available with

    • a. Laws and regulations? (Art 1 TFA)

      Yes (However it is not always updated with the latest information )
    • b. full description of all Customs procedures? (Art 2 TFA)

      No (Customs policies and procedures are not publically shared)
    • c. access to appeal procedure? (Art 2 TFA)

      No
    • d. all forms and documents required for import and export? (Art 2 TFA)

      Yes (However not always updated with the latest information )
  • 5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as:

    • a. Restrict the use of clearance procedures for express items by weight, quantity or value? (Art 7.8.2c TFA)

      No
    • b. Other? Please specify:

  • 5b. If the answer to Q5a-a is "yes", what is the

    • a. weight

    • b. quantity

    • c. and/or value (local currency / USD)

  • 6. URL for Customs website

  • 1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival? (Art 7.1 TFA)

    No (Customs does not allow for electronic submission in advance. A registered manifest is required, which is only allowed after arrival of aircraft. All submissions are manual and in 3 copies over the counter.)
  • 1b. Can formalities for final clearance be completed through electronic means post-release?

    No
  • 2a. When are the following shipments typically released (WCO Immediate Release Guidelines)?

    • a. Letters and Documents (Cat. 1 of IRG)

      Before noon
    • b. Low-value non dutiable items (e.g de minimis) (Cat 2 of IRG)

      Other (add remark) (Next day as there are no de minims )
    • c. Low value dutiable items (Cat. 3 of IRG)

      Other (add remark) (Next day as there are no de minims )
    • d. High value dutiable items (Cat. 4 of IRG)

      Other (add remark) (24 to 48 hours after submission of documents )
  • 3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?) (Art 7.3 TFA)

    Yes (In special circumstances e.g. medicines or perishables )
  • 4. Is full-time (24/7) automated processing for the customs ports at which you operate available?

    No (Express Freight No but Road based Freight Yes )
  • 5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level? (RKC Std 3.1)

    Yes (Not a 24 Hour service though )
  • 5b. Are there fees for Customs services during normal working hours?

    Yes (Cancellation fees are applicable for a Voucher of Correction (VOC).)
  • 5c. Does Customs and other agencies provide clearance services outside of the official office hours?

    No
    • and if so, is there a published set of fees?

      Not applicable
  • 5d. Will Customs provide dedicated clearance services away from the Customs office for a fee? (e.g. clearance at Express Consignment Facilities and Hubs)

    No
  • 6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility? (Art 7.8.1a TFA)

    Other (add remark) (Clearance only at Customs centralized cargo warehouse facility)
  • 7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes
  • 7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    No
  • 8a. Are there multiple inspections (inspections by agencies other than Customs)?

    Yes
  • 8b. Are they fully coordinated? (Art 8.1 TFA; RKC Std 3.35)

    Sometimes / Other (add remark) (It is disjointed and treated on a case by case basis )
  • 9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes? (Art 7.8.2d TFA; RKC Std 4.13)

    No
  • 9b. If the answer above is "yes" what is that amount in local currency?

    • What is the rough equivalent in USD?

      Not applicable
  • 9c. Is de minimis based on intrinsic value (i. e. the cost of the goods without transport and insurance costs)?

    Other (add remark) (N/A)
  • 9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g. consolidated release/clearance or 'off manifest'? (Art 7.8.2a TFA)

    Not applicable
  • 10a. Does the customs administration apply an informal/simplified entry threshold that allows dutiable goods the value of which does not exceed a certain amount to be exempted from formal declaration procedures (WCO IRG Cat 3) e.g. as in the US for goods valued between $800 and $2500?

    No
  • 10b. If the answer above is "yes" what is that amount in local currency?

    • What is the rough equivalent in USD?

      Not applicable
  • 11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items:

    • a. a consular invoice or a consular visa for a commercial invoice or other trade document (as evidence that particular goods are of a particular origin, or have arrived in a particular importing country, or have been applied to a particular end use)?

      No
    • b. a certificate from a pre-shipment inspection agency? (Art 10.5 TFA)

    • c. a certificate of origin from a chamber of commerce or similar agency?

  • 11b. Does Customs or any other agency accept electronic supporting documents? (Art 10.2 TFA)

    No
  • 11c. Does Customs or any other agency accept scanned copies of supporting documents?

    Yes
  • 12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker? (RKC Std 8.1)

    Yes (Express operator must obtain a clearing license from Customs.)
  • 13a. Are there processing fees for:

    • a. express clearance?

      No
    • b. on-site Customs facilities?

      No
    • c. IT systems?

      No
    • d. electronic transmissions by number or volume?

      No
    • e. other?

      Yes (Amendments and cancellations)
  • 13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)

    No
  • 1a. Is there a limit on the time within which Customs is allowed to demand additional duties? (RKC Std 4.2)

    No (Importzer of record is liable for duties and taxes for 30 years)
  • 1b. If the answer above is "yes", what is the time limit?

    Not applicable
  • 2a. May decisions of local Customs officials be appealed to a higher administrative level? (Art 4 TFA)

    Yes
  • 2b. May decisions of local Customs officials be appealed to an independent court? (Art 4 TFA)

    Yes
  • 2c. If the answer to either question 2a or 2b above is "yes" is there a time limit for filing such appeals?

    Yes (within 60 days )
  • 2d. If the answer to question 2c is "yes" what is the time limit?

    60 days (60 days )
  • 2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals? (Art 4.4 TFA)

    No (They try within 3 months but generally ends up being 6 months )
  • 2f. If yes, what is the time limit?

    Not applicable
  • 3. Does Customs regularly use valuation databases with reference prices or other arbitrary uplifts to invoice values? (WCO Guidelines on the use of valuation databases)

    No
  • 4a. In case of seizures of illicit items (e.g. IPR), does Customs or any other agency require the express carrier to store the seized goods at its own premises and cost?

    No
  • 4b. If the answer to question 4a is "yes", how long is the period that the carrier is required to store the goods?

    Not applicable
  • 4c. If the answer to 4a is yes, does Customs take care of the final disposition of the goods...

    Not applicable ( )
    • ...or is the express carrier required to destroy them?

      Not applicable ( )
  • 1. Signatory to the Revised Kyoto Convention (Customs Reform)

    Yes (Namibia is a Signatory States to the RKC but was not a contracting party to the Kyoto Convention)
  • 1. TFA ratified?

    Yes (09/02/2018)
  • 2. Has the country set up a National Trade Facilitation Committee?

    Yes
    • a. Who leads it?

      Director of Customs and the Ministry of Trade as well as Ministry of Finance
    • b. Is the private sector part of it?

      No ( )
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