NAMIBIA 

Customs Regulations

HOUSEHOLD AND PERSONAL EFFECTS

Immigrants, Returning Residents and Temporary Residents

Household and personal effects may be imported into the Republic of Namibia duty free. Customs forms NA304 and P1.160 must be completed in triplicate and presented to the Department of Customs, together with passport, residence permit and detailed inventory for attestation.
Returning residents must have been out of Namibia for an unbroken absence of at least 6 months before they are automatically entitled to duty free importation of household goods purchased while out of Namibia. Temporary Residents will only be allowed duty-free importation if they are in possession of a valid temporary work permit.

Foreign Diplomats

Duty free importation allowed upon production of a detailed inventory and a diplomatic clearance certificate completed and signed by relevant Embassy/Consulate in Namibia and countersigned by the Namibian Department of Foreign Affairs.

MOTOR VEHICLES

Immigrants

One motor vehicle per family which has been owned and used for a least one year prior to shipment to Namibia may be imported free of duty. Once the NAD value has been determined on the motor vehicle that amount is inflated by 10% and Value added Tax (currently 14%) is payable on the value of the vehicle. A special Import Permit in quadruplicate must be obtained (please contact your T.I.M.N. agent for details). This must be submitted together with attested form NA304A. Registration documents and proof of value e.g. purchase invoice. Once imported the motor vehicle cannot be sold or otherwise disposed of for 2 years.

Returning Residents

Full duties and taxes will be applicable unless the persons concerned can satisfy the Namibian Customs that when they originally left Namibia they had no intention of ever returning e.g. people leaving Namibia on temporary work contracts, extended holidays etc. are not allowed duty free importation of a motor vehicle. Thereafter the requirements and rules are the same as for an immigrant except that the Import Permit must be obtained from the Department of Trade and Industry (Import and Export Control).

Temporary Residents

A provisional payment to cover full duties has to be lodged with Namibian Customs which is refundable when the vehicle leaves Namibia within one year of its importation. Should the vehicle not leave Namibia within one year, then full duties will have to be brought to account and paid to Namibian Customs, then the provisional payment will be refunded and an Import Permit will now become applicable. Proof of value e.g. purchase invoice and valid temporary residence permit must be produced. Import Permit not applicable if re-exported within one year.

Foreign Diplomats

Diplomatic Certificate for motor vehicles completed and signed by local Embassy/Consulate and countersigned by the Namibian Department of Foreign Affairs together with proof of value must be produced. No duties or taxes applicable.

Inherited Goods

Providing the inheritor is in possession of a certified copy of the last will or testament wherein the specific items are bequeathed and an import permit, such goods may be imported duty free.

Firearms and Ammunition

These may be imported duty free but an Import Permit has to be obtained from Import and Export Control, before importation. A form SAP311 must be completed and signed by the importer which Namibian Customs will retain and thereafter issue form SAP312 allowing the importer 60 days to officially licence the firearm with the Namibian Police. The firearms/ammunition have to be physically inspected by the Namibian Customs before they will issue form SAP312 and should therefore be packed in an identifiable package and placed in an easily accessible position in the container.

Liquor

This may be imported but is liable for full duties and taxes and besides an Import Permit from a special Removal Certificate also has to be obtained before importation

Important: This information is intended for general guidance and all T.I.M.N. members are entitled to reproduce this information and any contributions are welcomed.  T.I.M.N. cannot however take responsibility for any errors or omissions or for any loss or damage that may occur from its use.  As such it is advisable to contact the nearest customs office for Namibia for full and current information prior to importation.