Namibia is a member of the Southern African Customs Union (SACU), which serves to harmonize the customs regimes of Namibia, Lesotho, Botswana, South Africa, and eSwatini. There are no tariff barriers among SACU members. South Africa sets the common tariff schedule for SACU with consultation from SACU members.
Most intra-SACU trade in goods is also free of non-tariff barriers. Imports from the rest of the world are charged a common external tariff and a common excise tax.
For more information on SACU’s tariff regime see the World Trade Organization (WTO) document. Additional information is available on SACU’s Common External Tariffs (CETs). SACU Member States use similar customs and excise legislation, please also reference the Namibia Customs and Excise Act. For more information on Namibia trade policies, see the World Trade Organization (WTO) document (PDF).