Due to its membership in SACU, Lesotho applies the SACU common external tariff.  South Africa generally sets the tariff schedule for SACU in consultation with SACU members; although SACU has been working to establish a tariff board, tariff rates fall mostly within eight levels ranging from 0  to 30 percent, but some are higher, such as  tariffs  on most apparel items.  Additional charges include clearing fees ranging from $119 to $180 per shipment.  The country applies a permit system for some imports from non-SACU members.  The system is applicable to all consignments imported by individual consumers and investors.  Manufacturers are accorded preferential treatment and granted blanket import rights for  12 months, with an additional grace period of three months. SACU’s Common External Tariffs can be found at: www.sacu.int.

All SACU Member States use similar Customs and Excise Legislation. An electronic version of Lesotho’s Customs and Excise Act is found at: https://www.lra.org.ls/.

For more information on SACU’s tariff regime see the World Trade Organization WTO document:

https://www.lra.org.ls/tariffs Lesotho also provides preferential tariffs in line with SADC tariff regime.  Please visit https://www.sadc.int/

Lesotho also provides preferential tariffs in line with SADC’s tariff regime.  Please visit https://www.sadc.int/