Customs Duty Calculator

Namibia – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Namibia Either by a private individual or a commercial entity.

The valuation method is FOB.

  • The import duty and taxes payable are calculated exclusively on the value of the imported goods.
  • Some luxury or non-essential items might be subject to excise duty, and some dumpable products can be subject to anti-dumping duties.

Below is the Duty and Sales tax for Namibia :

Duty Rates Average Duty Rate Sales Tax(GST) or VAT Threshold on goods
0% to 45% 18.74% ST=15%
VAT = ST * (CIF + Duty+ other taxes)
No threshold

NOTE

  • Some electronic products like laptops, electric guitars are not subjected to duty.
  • Customs duties are payable according to the Common Customs Tariff of SACU on imports from outside SACU. Preferential duty rates apply on imports from Southern African Development Community (SADC) countries, while goods may be imported free of customs duties from Zimbabwe in terms of the Namibia-Zimbabwe Free Trade Agreement.
  • Sales Tax is applied on on the sum of the CIF value (i.e. product value plus shipping and insurance cost), duty and other taxes if applicable.

Extra taxes and customs fees while importing

Excise duties are levied on local production of excisable products (e.g. cigarettes, liquor, fuel) and are included on most excisable products imported from another SACU country in terms of the duty at source procedures. Identical excise duty rates are applied throughout the SACU. Importation of excisable products from outside the SACU is subject to customs duties and specific customs duties.

  • Cigarettes: NAD 13.24/20 cigarettes
  • Beer: NAD 79.26/litre absolute alcohol (AA).
  • Spirits (whisky, rum, brandy, gin, vodka, etc.): NAD 161.47/litre AA.
  • Petrol: 3.909 cents/litre.
  • Diesel and biodiesel: 3.817 cents/litre.
  • Illuminating kerosene (paraffin): 3.817 cents/litre.

Please refer detailed information on excise duty of Namibia here.

Anti-dumping duties may apply to certain products and products vary from country to country.