Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Lesotho Either by a private individual or a commercial entity.
The valuation method is FOB.
- The import dutyA tax charged on certain goods which are brought into a coun... and taxes payable are calculated on the value of the imported goods.
- Some luxury or non-essential items might be subjected to excise duty and some dumpable products may be subject to anti-dumping duties.
Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Lesotho :
| Duty Rates | Average Duty Rate | Sales Tax(GST) | Threshold on goods |
|---|---|---|---|
| 0% to 45% | 18.74% | ST=14% VAT = ST * (CIF + Duty+ other taxes) |
No threshold |
NOTE:
- Some electronic goods like laptops, electric guitars, etc are not subjected to duty.
Excise duty is applicable for particular goods(ex : alcohol and tobacco products) and please refer detailed information of excise duty for Lesotho here
Anti-dumping duties may apply on some products(dumpable products and may vary from country to country ).