According to the World Bank’s 2020 Doing Business Report, Lesotho is ranked 40 out of 190 countries in the “Trading Across Borders” Category.  The report notes that it requires four documents to export a product from Lesotho or to import a product into the country.  On average, it takes 14 hours to import goods into Lesotho, while it takes 12 hours to exports goods out of Lesotho.  In Lesotho, there are prohibited, or restricted imports based on their impacts on security, health, economic, and moral factors.  Import restrictions are regulated by the Customs and Excise Amendment Act of 2021, the Import and Export Control Act of 1984, the Import Restrictions Regulations of 1988, and the Agricultural Marketing Regulations of 1967.  The list of prohibited imports include weapons, recreational drugs, used clothes, and shoes.  There are also quantity control restrictions imposed per the Agricultural Marketing Act on bread, legumes, sugar, eggs, meat, dairy products, fruits, and vegetables. Except for eggs, sugar, and legumes, import restrictions include provisions allowing for small consumer purchases made outside the country.