Lesotho

Information for governments and traders

Import, export and transit procedures

Ministry of Trade and Industry Lesotho Revenue Authority Ministry of Agriculture, Marketing and Food Security	http://www.lesothotradeportal.org.ls	Information on procedures required for licenses, permits, border clearance or other regulatory obligations related to export, import and transit

Ministry of Trade and Industry Lesotho Revenue Authority Ministry of Agriculture, Marketing and Food Security

http://www.lesothotradeportal.org.ls

Information on procedures required for licenses, permits, border clearance or other regulatory obligations related to export, import and transit

Applied rates of duties and taxes

Lesotho Revenue Authority	http://www.lra.org.ls

Lesotho Revenue Authority

http://www.lra.org.ls

Fees and charges

Lesotho Revenue Authority Ministry of Agriculture, Marketing and Food Security Ministry of Trade and Industry	http://www.lesothotradeportal.org.ls

Classification or valuation of products

Lesotho Revenue Authority	http://www.lra.org.ls

Import, export and transit procedures

Lesotho Revenue Authority	http://www.lra.org.ls

Restrictions or prohibitions

Lesotho Revenue Authority Ministry of Agriculture, Marketing and Food Security Ministry of Trade and Industry	http://www.lesothotradeportal.org.ls

Penalties

		Lesotho currently does not have any provisions on the matter.

Appeal or review procedures

Lesotho Revenue Authority	http://www.lesothotradeportal.org.ls http://www.elicenses.org

Lesotho Revenue Authority

http://www.lesothotradeportal.org.ls

http://www.elicenses.org

Tariff quotas

Lesotho Revenue Authority Ministry of Agriculture, Marketing and Food Security Ministry of Trade and Industry	http://www.lesothotradeportal.org.ls http://www.elicenses.org	Information on procedures required for licenses, permits, border clearance or other regulatory obligations related to export, import, transit and tariff rate

Lesotho Revenue Authority Ministry of Agriculture, Marketing and Food Security Ministry of Trade and Industry

http://www.lesothotradeportal.org.ls

http://www.elicenses.org

Information on procedures required for licenses, permits, border clearance or other regulatory obligations related to export, import, transit and tariff rate