The  Revenue Services Lesotho (RSL) has produced Customs Guidelines on Temporary Importation pamphlet of goods into Lesotho.  This document stipulates procedures which are followed when temporarily importing goods into Lesotho.  For products entering the country temporarily, importers need to fill out the normal importation form with Customs at the port of entry and indicate in the form that the good(s) is for temporary entry.  Importers are required to make provisional payment, which is 15 percent of the value of the equipment.  The provisional payment will be refunded to the importer when the equipment is taken out of the country.  For more information, please visit https://www.rsl.org.ls.