CUSTOM REGULATIONS
PUBLIC INFORMATION
IMPORTANT
All goods and gifts, acquired abroad or in any duty-free shop including goods bought duty free on an aircraft and/or ship are subject to payment of customs duty and Value Added Tax (VAT), when brought into Namibia. As a concession however, travellers may qualify for the following:
- Certain duty-free allowances
- A flat rate assessment; on goods brought into Namibia as ACCOMPANIED BAGGAGE.
Returning residents should note that goods acquired abroad and sent to Namibia as UNACCOMPANIED BAGGAGE do not qualify for any allowances.
DUTY-FREE ALLOWANCES
- Cigarettes 400
- Cigars 50
- Cigarette or Pipe tobacco 250 grams
- Wine 2 litres
- Spirits or other Alcoholic beverages 1 litre
- Perfume 50 ml
- Toilet water 250 ml
- Persons under 18 are not entitled to tobacco and/or drinks allowances.
- Other new or used goods to the value of N$ 1250.
- Other new or used goods (excluding television receiving sets) of a total value not exceeding N$ 1 250 per person.
- Additional goods, new or used, of a total value not exceeding N$ 10 000 per person (excluding goods of a class or kind specified above, inclusive, of this item). Such goods, if brought in from: - outside the Common Customs Area
- CCA (more than N$ 1 250 up to N$ 10 000) are dutiable at a flat rate of 20%;- inside the Common Customs Area
- CCA (i.e. Republic of South Africa, Botswana, Lesotho and Swaziland), are duty free.
PASSAGE THROUGH CUSTOMS
NEVER try to hide or mislead Customs officials. Anything, which is not properly declared, may be detained.NEVER bring into Namibia prohibited goods such as narcotics, illegal drugs in any form, automatic weapons, military weapons, unnumbered weapons, poison and toxic substances. NEVER bring into Namibia any restricted goods such as endangered species and firearms - provided you are in possession of the necessary authorisation / permit. FAILURE TO COMPLY WITH ABOVE MAY RESULT IN SEVERE PENALTIES AND/OR IMPRISONMENT.
AIRPORT
SELECTION OF THE RED OR GREEN CHANNEL
After passing through Immigration and collecting your baggage, you may select either the Red or the Green Channel to pass through Customs Control. Where the dual channel system is not in operation, report directly to the Customs official on duty and declare all goods in your possession.
YOU MAY SELECT THE GREEN CHANNEL IF:
- You only possess goods that fall within your duty-free allowance.
- You do not have any prohibited or restricted goods in your possession.
- You do not have goods, or goods intended for re-sale, in you possession.
- You do not have gifts, or gifts carried on behalf of others i.e. goods sent by persons overseas to persons in Namibia, in your possession. These goods are subject to customs duty.
- IF you are in doubt of anything, you may select the RED CHANNEL.
BORDER POSTS
If you are entering Namibia in a vehicle, make sure that all persons travelling with you know what goods they have to declare. All goods subject to Customs duties are to be declared with the Customs officials.
DUTIES & OBLIGATIONS WHEN DECLARING BAGGAGE
When declaring baggage, whether verbal or written, you must ensure that you declare ALL goods in your possession, as well as their correct values. When Customs officials request you to make a written declaration, the prescribed declaration form must be completed.
REGISTERING GOODS FOR RE-IMPORTATION INTO NAMIBIA
Personal effects, sporting and recreational equipment that you take abroad fall within your duty-free allowances upon your return to Namibia. In order to prove that certain identifiable items, specifically valuables such as jewellery, watches, camera, cine and video cameras, radios, etc., were in fact taken with you from Namibia; it is necessary that they be registered for re-importation. Such items should be produced at your nearest Customs office for identification and registration before your departure from Namibia. Please note that in the event of your valuables not being identifiable by means of a serial number or identification mark, the matter should be discussed timeously with Customs in order to ensure that suitable identification, e.g., by means of photographs, seals, etc., is available prior to your departure. Goods that cannot be identified as goods taken from Namibia, may qualify for the duty-free allowances of N$ 1 250 on "other goods" and the flat rate of 20%. Should you decide to have jewellery that you took with you from Namibia remodelled, processed or repaired while outside Namibia or should you decide to exchange your jewellery for other jewellery, you must ensure that you obtain and retain documentary evidence of the transaction.
Temporary import of vehicles: more information can be obtained from Namibia Customs: tel: 061 209 9111
__________________________________________________________________________________________________
IMMIGRATION CONTROL
PORT OF ENTRY
No person shall enter Namibia through any place other than a port of entry, unless permission has been granted him or her by Namibian Immigration Authorities. A person seeking to enter Namibia shall before entering Namibia present himself or herself to an Immigration officer at a port of entry. An immigration offer shall, if he or she is satisfied that a person seeking to enter Namibia complies with laws of the Immigration Act 1993 and is not a prohibited immigrant, permits persons to enter by endorsing the passport or travelling document carried by such person. Persons failing to comply shall not be permitted to enter Namibia by the Immigration officer. Provisional permits can however be granted at the discretion of the Immigration officer. Such Provisional Permits shall not exceed 2 months.
ENTRY REQUIREMENTS
Any persons seeking to enter Namibia must produce a valid passport of country of origin. No persons other than Namibian citizen or a Permanent Resident of Namibia shall travel throughout Namibia, unless such person is in possession of a TRANSIT VISA issued for such purposes. The Minister of Home Affairs may authorize the issuance of a TRANSIT VISA to any person as he may wish.
SPECIAL PERMITS
Persons may apply for Permanent Residence Permits through the Chief of Immigration, and such residence permit shall only be granted if the person satisfies the Immigration Selection Board on all matters prescribed in the Immigration Act 1993. Persons wishing to work in Namibia can only do so with an Employment Permit issued by the Chief of Immigration. The Chief of Immigration may, on application of any person who has complied with all the relevant requirements of the Immigration Act 1993, issue such persons with Student's Permit.
IMMIGRATION OFFICER
When a person who enters or has entered or is found within Namibia, on reasonable grounds is suspected of being a prohibited immigrant in terms of any provision of this Act, an Immigration Officer may-
* if such person is not in custody, arrest such person or cause him or her to be arrested without a warrant; and* pending the investigation to be made in terms of Section 42 subsection (4) by such immigration officer, detain such person pr cause him or her to be detained in the manner and at a place determined by the Minister, for a period not exceeding 14 days. An Immigration officer may board ships and (prohibit or) regulate traffic between ships and shore.
IMMIGRATION CONTROL ACT, 1993, (Act 7 of 1993)
To regulate and control the entry of persons into, and their residence in, Namibia; to provide for the removal from Namibia of certain immigrants; and to provide for matters incidental thereto.
__________________________________________________________________________________________________
VAT REFUND
VAT REFUND INFORMATION FOR FOREIGN TOURIST AND NON RESIDENTS
Introduction
The VAT Act 2000 Section 38 (10) states that the Commissioner of Inland Revenue may refund VAT paid by any individual who does not hold a Namibian passport on goods of a minimum value of N$ 250.00 (including VAT) purchased by that individual in Namibia and removes as personal accompanied baggage to any other country.Section 38 (11) provides for the refund of VAT paid for goods acquired and exported from Namibia by a nun-resident person. In order to claim a VAT refund the foreign tourist or non-resident is required to follow the procedure stipulated by the Commissioner of Inland Revenue.
Step 1: Documentation
Identify yourself as a tourist or non-resident to the supplier and request a tax invoice for the goods you have purchased. A "tax invoice" must contain all the following information:
(a) The words "tax invoice" in a prominent place;
(b) The name, address and VAT registration number of the registered person making the supply;
(c) The name and address of the recipient of the supply;
(d) The individualised serial number and date on which the tax invoice is issued;
(e) A description of the goods supplied;
(f) The quantity or volume of the goods supplied;
(g) The total amount of the tax charged, the consideration for the supply and the consideration including tax.
Step 2: Customs procedure and Goods inspection
Before approaching the VAT Refund Administration (VRA) for a refund the claimant must comply with the prescribed Namibian Customs procedures. Therefore the goods and the relevant tax invoices must be presented to a Customs Official and the VRA for inspection. Inspection must be evidenced by an endorsement on the tax invoice by an Customs Official and employee of the VRA.
At Windhoek International Airport where the movable goods are transported as checked luggage, such goods must be presented to a Customs Official prior to the goods being checked in. The Customs Official will endorse the relevant tax invoice/s confirming proof of export of the goods.
REMEMBER: NO INSPECTION - NO REFUND
Step 3: Claim your refund
At Windhoek International Airport, Ariamsvlei Border Post and Noordoewer Border Posts present your claim at the VAT Refund Office. Your claim will be processed and you will be issued with a VAT refund receipt. Provided the claim is not selected for further audit and the value of the refund is below an amount determined by the Commissioner of Inland Revenue, a refund cheque will be issued. Refund cheques are issued in South African Rand and are payable anywhere in the world. You may request that payment be made by direct bank transfer in which case the refund will be made once the claim is approved by Inland Revenue. The bank charges associated with the transfer are for the account of the claimant. Should you depart from any other designated departure point, you must complete a VAT 16 or VAT 17 claim form, as the case may be , and present the claim form together with the tax invoices and the goods to a Customs Official. Your claim will be processed by the VRA in Windhoek and payment made in preferred manner once Inland Revenue has approved the claim.
General Information
• In the case of foreign tourists only purchases exceeding a VAT inclusive value of N$ 250.00 will be considered for a VAT refund.
• The Commissioner of Inland Revenue determines the value of refund cheques issued on departure. Refunds exceeding this amount will be posted.
• Goods consumed and services rendered in Namibia do not qualify for a VAT refund.
• Only original tax invoices or valid copy tax invoices will be considered for a refund.
• An administration fee of 1% of the VAT inclusive value of the claim will be deducted subject to a minimum of N$ 15.00 and maximum of N$ 500.00.
• Where a claimant requests payment by direct bank transfer the bank charges associated therewith will be deducted from the amount to be refunded.
• Information contained herein is subject to change or variation notice.
__________________________________________________________________________________________________
VISAS & IMMIGRATION
Information on visa requirements and immigration regulations in Namibia.
No visas are required for South African citizens.
No visas required for British passport holders for a stay not exceeding 3 months.
All visitors must be in possession of a passport which is valid for at least 6 months beyond intended departure date from Namibia and valid return ticket.
Entry into Namibia will be permitted for a maximum period of 90 days.Extension is possible on application to immigration authorities during stay in Namibia.
The citizens of the following countries are exempted from visa requirements subject to conditions stipulated above:
• Germany
• Switzerland
• Russia
• Liechtenstein
• Ireland
• UK
• Italy
• Austria
• France
• Japan
• USA
• Canada
• Zimbabwe
• Tanzania
• Iceland
• Angola
• Zambia
• Botswana
• Portugal
• Spain
• New Zealand
• Mozambique
• Sweden
• Norway
• Finland
• Denmark
• Netherlands
• Belgium
• Singapore
• Luxembourg
• Cuba
• Malaysia
• Brazil
• Kenya
• Australia
• South Africa
Cost of tourist/business visa: on request
Inquiries: Ministry of Home Affairs, Private Bag 13200, Windhoek. Tel. 061 292 9111
PUBLIC INFORMATION
IMPORTANT
All goods and gifts, acquired abroad or in any duty-free shop including goods bought duty free on an aircraft and/or ship are subject to payment of customs duty and Value Added Tax (VAT), when brought into Namibia. As a concession however, travellers may qualify for the following:
- Certain duty-free allowances
- A flat rate assessment; on goods brought into Namibia as ACCOMPANIED BAGGAGE.
Returning residents should note that goods acquired abroad and sent to Namibia as UNACCOMPANIED BAGGAGE do not qualify for any allowances.
DUTY-FREE ALLOWANCES
- Cigarettes 400
- Cigars 50
- Cigarette or Pipe tobacco 250 grams
- Wine 2 litres
- Spirits or other Alcoholic beverages 1 litre
- Perfume 50 ml
- Toilet water 250 ml
- Persons under 18 are not entitled to tobacco and/or drinks allowances.
- Other new or used goods to the value of N$ 1250.
- Other new or used goods (excluding television receiving sets) of a total value not exceeding N$ 1 250 per person.
- Additional goods, new or used, of a total value not exceeding N$ 10 000 per person (excluding goods of a class or kind specified above, inclusive, of this item). Such goods, if brought in from: - outside the Common Customs Area
- CCA (more than N$ 1 250 up to N$ 10 000) are dutiable at a flat rate of 20%;- inside the Common Customs Area
- CCA (i.e. Republic of South Africa, Botswana, Lesotho and Swaziland), are duty free.
PASSAGE THROUGH CUSTOMS
NEVER try to hide or mislead Customs officials. Anything, which is not properly declared, may be detained.NEVER bring into Namibia prohibited goods such as narcotics, illegal drugs in any form, automatic weapons, military weapons, unnumbered weapons, poison and toxic substances. NEVER bring into Namibia any restricted goods such as endangered species and firearms - provided you are in possession of the necessary authorisation / permit. FAILURE TO COMPLY WITH ABOVE MAY RESULT IN SEVERE PENALTIES AND/OR IMPRISONMENT.
AIRPORT
SELECTION OF THE RED OR GREEN CHANNEL
After passing through Immigration and collecting your baggage, you may select either the Red or the Green Channel to pass through Customs Control. Where the dual channel system is not in operation, report directly to the Customs official on duty and declare all goods in your possession.
YOU MAY SELECT THE GREEN CHANNEL IF:
- You only possess goods that fall within your duty-free allowance.
- You do not have any prohibited or restricted goods in your possession.
- You do not have goods, or goods intended for re-sale, in you possession.
- You do not have gifts, or gifts carried on behalf of others i.e. goods sent by persons overseas to persons in Namibia, in your possession. These goods are subject to customs duty.
- IF you are in doubt of anything, you may select the RED CHANNEL.
BORDER POSTS
If you are entering Namibia in a vehicle, make sure that all persons travelling with you know what goods they have to declare. All goods subject to Customs duties are to be declared with the Customs officials.
DUTIES & OBLIGATIONS WHEN DECLARING BAGGAGE
When declaring baggage, whether verbal or written, you must ensure that you declare ALL goods in your possession, as well as their correct values. When Customs officials request you to make a written declaration, the prescribed declaration form must be completed.
REGISTERING GOODS FOR RE-IMPORTATION INTO NAMIBIA
Personal effects, sporting and recreational equipment that you take abroad fall within your duty-free allowances upon your return to Namibia. In order to prove that certain identifiable items, specifically valuables such as jewellery, watches, camera, cine and video cameras, radios, etc., were in fact taken with you from Namibia; it is necessary that they be registered for re-importation. Such items should be produced at your nearest Customs office for identification and registration before your departure from Namibia. Please note that in the event of your valuables not being identifiable by means of a serial number or identification mark, the matter should be discussed timeously with Customs in order to ensure that suitable identification, e.g., by means of photographs, seals, etc., is available prior to your departure. Goods that cannot be identified as goods taken from Namibia, may qualify for the duty-free allowances of N$ 1 250 on "other goods" and the flat rate of 20%. Should you decide to have jewellery that you took with you from Namibia remodelled, processed or repaired while outside Namibia or should you decide to exchange your jewellery for other jewellery, you must ensure that you obtain and retain documentary evidence of the transaction.
Temporary import of vehicles: more information can be obtained from Namibia Customs: tel: 061 209 9111
__________________________________________________________________________________________________
IMMIGRATION CONTROL
PORT OF ENTRY
No person shall enter Namibia through any place other than a port of entry, unless permission has been granted him or her by Namibian Immigration Authorities. A person seeking to enter Namibia shall before entering Namibia present himself or herself to an Immigration officer at a port of entry. An immigration offer shall, if he or she is satisfied that a person seeking to enter Namibia complies with laws of the Immigration Act 1993 and is not a prohibited immigrant, permits persons to enter by endorsing the passport or travelling document carried by such person. Persons failing to comply shall not be permitted to enter Namibia by the Immigration officer. Provisional permits can however be granted at the discretion of the Immigration officer. Such Provisional Permits shall not exceed 2 months.
ENTRY REQUIREMENTS
Any persons seeking to enter Namibia must produce a valid passport of country of origin. No persons other than Namibian citizen or a Permanent Resident of Namibia shall travel throughout Namibia, unless such person is in possession of a TRANSIT VISA issued for such purposes. The Minister of Home Affairs may authorize the issuance of a TRANSIT VISA to any person as he may wish.
SPECIAL PERMITS
Persons may apply for Permanent Residence Permits through the Chief of Immigration, and such residence permit shall only be granted if the person satisfies the Immigration Selection Board on all matters prescribed in the Immigration Act 1993. Persons wishing to work in Namibia can only do so with an Employment Permit issued by the Chief of Immigration. The Chief of Immigration may, on application of any person who has complied with all the relevant requirements of the Immigration Act 1993, issue such persons with Student's Permit.
IMMIGRATION OFFICER
When a person who enters or has entered or is found within Namibia, on reasonable grounds is suspected of being a prohibited immigrant in terms of any provision of this Act, an Immigration Officer may-
* if such person is not in custody, arrest such person or cause him or her to be arrested without a warrant; and* pending the investigation to be made in terms of Section 42 subsection (4) by such immigration officer, detain such person pr cause him or her to be detained in the manner and at a place determined by the Minister, for a period not exceeding 14 days. An Immigration officer may board ships and (prohibit or) regulate traffic between ships and shore.
IMMIGRATION CONTROL ACT, 1993, (Act 7 of 1993)
To regulate and control the entry of persons into, and their residence in, Namibia; to provide for the removal from Namibia of certain immigrants; and to provide for matters incidental thereto.
__________________________________________________________________________________________________
VAT REFUND
VAT REFUND INFORMATION FOR FOREIGN TOURIST AND NON RESIDENTS
Introduction
The VAT Act 2000 Section 38 (10) states that the Commissioner of Inland Revenue may refund VAT paid by any individual who does not hold a Namibian passport on goods of a minimum value of N$ 250.00 (including VAT) purchased by that individual in Namibia and removes as personal accompanied baggage to any other country.Section 38 (11) provides for the refund of VAT paid for goods acquired and exported from Namibia by a nun-resident person. In order to claim a VAT refund the foreign tourist or non-resident is required to follow the procedure stipulated by the Commissioner of Inland Revenue.
Step 1: Documentation
Identify yourself as a tourist or non-resident to the supplier and request a tax invoice for the goods you have purchased. A "tax invoice" must contain all the following information:
(a) The words "tax invoice" in a prominent place;
(b) The name, address and VAT registration number of the registered person making the supply;
(c) The name and address of the recipient of the supply;
(d) The individualised serial number and date on which the tax invoice is issued;
(e) A description of the goods supplied;
(f) The quantity or volume of the goods supplied;
(g) The total amount of the tax charged, the consideration for the supply and the consideration including tax.
Step 2: Customs procedure and Goods inspection
Before approaching the VAT Refund Administration (VRA) for a refund the claimant must comply with the prescribed Namibian Customs procedures. Therefore the goods and the relevant tax invoices must be presented to a Customs Official and the VRA for inspection. Inspection must be evidenced by an endorsement on the tax invoice by an Customs Official and employee of the VRA.
At Windhoek International Airport where the movable goods are transported as checked luggage, such goods must be presented to a Customs Official prior to the goods being checked in. The Customs Official will endorse the relevant tax invoice/s confirming proof of export of the goods.
REMEMBER: NO INSPECTION - NO REFUND
Step 3: Claim your refund
At Windhoek International Airport, Ariamsvlei Border Post and Noordoewer Border Posts present your claim at the VAT Refund Office. Your claim will be processed and you will be issued with a VAT refund receipt. Provided the claim is not selected for further audit and the value of the refund is below an amount determined by the Commissioner of Inland Revenue, a refund cheque will be issued. Refund cheques are issued in South African Rand and are payable anywhere in the world. You may request that payment be made by direct bank transfer in which case the refund will be made once the claim is approved by Inland Revenue. The bank charges associated with the transfer are for the account of the claimant. Should you depart from any other designated departure point, you must complete a VAT 16 or VAT 17 claim form, as the case may be , and present the claim form together with the tax invoices and the goods to a Customs Official. Your claim will be processed by the VRA in Windhoek and payment made in preferred manner once Inland Revenue has approved the claim.
General Information
• In the case of foreign tourists only purchases exceeding a VAT inclusive value of N$ 250.00 will be considered for a VAT refund.
• The Commissioner of Inland Revenue determines the value of refund cheques issued on departure. Refunds exceeding this amount will be posted.
• Goods consumed and services rendered in Namibia do not qualify for a VAT refund.
• Only original tax invoices or valid copy tax invoices will be considered for a refund.
• An administration fee of 1% of the VAT inclusive value of the claim will be deducted subject to a minimum of N$ 15.00 and maximum of N$ 500.00.
• Where a claimant requests payment by direct bank transfer the bank charges associated therewith will be deducted from the amount to be refunded.
• Information contained herein is subject to change or variation notice.
__________________________________________________________________________________________________
VISAS & IMMIGRATION
Information on visa requirements and immigration regulations in Namibia.
No visas are required for South African citizens.
No visas required for British passport holders for a stay not exceeding 3 months.
All visitors must be in possession of a passport which is valid for at least 6 months beyond intended departure date from Namibia and valid return ticket.
Entry into Namibia will be permitted for a maximum period of 90 days.Extension is possible on application to immigration authorities during stay in Namibia.
The citizens of the following countries are exempted from visa requirements subject to conditions stipulated above:
• Germany
• Switzerland
• Russia
• Liechtenstein
• Ireland
• UK
• Italy
• Austria
• France
• Japan
• USA
• Canada
• Zimbabwe
• Tanzania
• Iceland
• Angola
• Zambia
• Botswana
• Portugal
• Spain
• New Zealand
• Mozambique
• Sweden
• Norway
• Finland
• Denmark
• Netherlands
• Belgium
• Singapore
• Luxembourg
• Cuba
• Malaysia
• Brazil
• Kenya
• Australia
• South Africa
Cost of tourist/business visa: on request
Inquiries: Ministry of Home Affairs, Private Bag 13200, Windhoek. Tel. 061 292 9111
