Lesotho

10.9 - Temporary admission of goods and inward and outward processing

Articles 10.9.110.9.2 (a), (b), (c)
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Indicative date of implementation 31 December 2019
Definitive date of implementation 31 December 2025
Deadline for extension request, if required 2 October 2025
Shift Shift from Cat. B to Cat. C notification.
Assistance required for implementation • Establish clear procedures, policy and guidelines for control and management of temporary admission of goods.
• Establish a proper mechanism to implement inward and outward processing of goods for better control and record keeping.
• Requisite Capacity building for implementation.

Tags: Legislative and regulatory framework, Institutional procedures, Human resources and training

Donor / Agency

To be determined

Progress reported
12 April 2021 — G/TFA/N/LSO/2  
Customs procedures for management of temporary admission of goods allowing goods to be imported with conditional relief from payment of import duties and taxes in place. The relief is facilitated on payment of a guarantee covering duties & taxes due on the goods.

Lesotho TACB support still needed include:
• Establish a proper mechanism to implement inward and outward processing of goods for better control and record keeping
• Requisite capacity building for implementation and awareness

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