Lesotho
Customs and Excise Act, 1982
Act 10 of 1982
- Published in Government Gazette
- Commenced on 1 September 1969
- [This is the version of this document from 1 September 1969.]
1. Short title and commencement
This Act may be cited as the Customs and Excise Act 1982 and shall be deemed to have come into force on the first day of September, 1969.Chapter 1
Preliminary
2. Interpretation
Chapter II
Administration, general duties and powers of Director and officers, and application of Act
3. Director to administer Act
4. Delegation of duties and powers of Director
5. General duties and powers of officers
Chapter III
Importation, exportation and transit of goods
6. Appointment of places of entry authorized roads and routes, etc.
7. Report of arrival or departure of aircraft
8. Boarding and searching of aircraft
9. Sealing of goods on board aircraft
10. When goods deemed to be imported
11. No landing and shipping of goods without permission
12. Goods imported or exported overland
13. Goods imported or exported by post
14. Persons entering or leaving Lesotho and smugglers
15. Opening of packages in absence of owner
The Director may in the absence of the owner of any package imported into or landed in or suspected by the Director to have been imported into or landed in Lesotho, open and examine such package at the owner’s risk and expense:Provided that wherever possible the Director shall first make all reasonable efforts to ascertain the whereabouts of such owner and afford the said owner the opportunity of himself appearing before the Director and opening the package in question.16. State warehouse
17. Removal of goods in bond
Chapter IV
Customs and excise warehouses: Storage and manufacture of goods in customs and excise warehouses
18. Customs and excise warehouses
19. Goods in customs and excise warehouses
20. Special customs and excise warehouse
21. Samples of goods in a customs and excise warehouse
The Director may, in accordance with the rules, permit samples of goods in a customs and excise warehouse to be taken by the owner of such goods and may permit payment of duty thereon to be deferred until the goods from which such samples have been taken are entered for delivery from that warehouse for any purpose.[L.N. 34 of 1983]22. Storage or manufacture of prohibited goods
The Minister may allow the storage or manufacture in a customs and excise warehouse of goods the importation, manufacture or disposal of which is prohibited or restricted under any law, provided such goods are stored or manufactured in such warehouse for export or supply as stores for foreign-going aircraft only.23. Aircraft stores consumed in Lesotho
If any goods shipped as stores for any foreign going aircraft from a customs and excise warehouse under the provision of subsection (4) of section nineteen or any goods shipped as stores for such aircraft outside Lesotho (except any such goods which are used for the operation of such aircraft and are, save as provided in the regulations, not for consumption by or for sale or disposal to the pilot or members of the crew or passengers of or visitors to such aircraft) are consumed, sold or disposed of on such aircraft at any place in Lesotho when the aircraft is not airborne or on such aircraft on a flight between any places in Lesotho, the pilot of such aircraft shall be liable for the duty on such goods so consumed, sold or disposed of and shall, upon demand by the Director forthwith pay the duty due on such goods:Provided that the Minister may by notice in the Gazette exempt any class or kind of stores or aircraft or any store to which circumstances specified in such notice apply from any provision of this section.24. Sorting, packing, etc. in customs and excise storage warehouses
Subject to the provisions of this Act, the Director may permit the licensee of a customs and excise storage warehouse or the owner of any goods in such warehouse to sort, separate, pack or repack any goods in such warehouse and to make such alterations therein or such arrangements as may be necessary for the preservation of those goods or for the sale, exportation or other lawful disposal thereof.[L.N. 34 of 1983]25. Transfer of ownership if warehoused goods
The owner of any dutiable goods in a customs and excise warehouse may transfer his ownership to any other person but the Director may refuse to recognize any such transfer of ownership unless the Director is notified thereof in the manner prescribed by the Director by notice in the Gazette which may vary in respect of different classes or kinds of goods or goods in respect of which circumstances specified by him apply.26. Special provisions in respect of customs and excise manufacturing warehouses
27. Ascertaining quantity of spirits by measuring the mass or volume
28. Classification of spirits
No spirits distilled in Lesotho shall, for the purposes of this Act, be classed as being spirits of the product of the vine until such spirits have been so certified by the Director, and any spirits not so certified shall be deemed to be spirits other than of the product of the vine.29. Control of the use of spirits for certain purposes
30. Entry of spirits for use in manufacture
31. Ascertaining strength of spirits
The strength of any spirits or spirituous preparations shall, for duty purposes, be ascertained in the manner prescribed by the Minister.32. Requirements in respect of stills
Subject to the provisions of section 63 no person shall distill spirits in a still which does not comply with the requirements prescribed in the regulations as to capacity and construction:Provided that the Minister may in his discretion exempt from all or any of the said requirements, for such period and on such conditions as he thinks fit, any still in use at the commencement of this Act or any still used for any purpose other than the manufacture of portable spirits.33. Special provisions regarding spirits manufactured by agricultural distillers
34. Special provisions regarding wine
35. Special provisions regarding cigarette and cigarette tobacco
36. Specific provisions regarding beer
37. Special provisions in the manufacture of sales duty goods and the collection of sales duty
38. Duties applicable to goods manufactured in a customs and excise warehouse
Chapter V
Clearance and origin of goods: Liability for and payment of duties
39. Entry of goods and time of entry
40. Importer and exporter to produce documents and pay duties
41. Validity of entries
42. Particulars on invoices
43. Entry by bill of sight
44. Disposal of goods on failure to make due entry
45. Liability for duty
46. Determination of duty applicable
47. Origin of goods
48. Payment of duty and rate of duty applicable
49. Amendment of Schedule No. 1
50. Agreements in respect of rates of duty lower than the general rates of duty
The person or authority who exercises executive power may conclude an agreement with the government of any territory whereby, in consideration of equivalent privileges in respect of the importation of goods produced or manufactured in Lesotho, rates of duty lower than the general rates of duty specified in rates Part I of schedule No. 1 are on importation into Lesotho extended to specific goods produced or manufactured in that territory.51. Agreement with African territories
52. Discrimination by other countries
53. Special provisions regarding importation of cigarettes
Chapter VI
Anti-dumping and countervailing duties
54. Anti-dumping duties and countervailing duties
55. Imposition of anti-dumping duties
56. Imposition of countervailing duties
57. Provisional charge to anti-dumping duties
Chapter VII
Amendment of duties
58. Time when new or increased duties become payable
59. Contract price may be varied to the extent of alteration in duty
Chapter VIII
Licensing
60. Licence fees according to Schedule No. 8
61. Customs and excise warehouse licences
62. Agricultural distillers
63. Stills to be licensed
64. Special warehouse for the manufacture of wine
Unless the permission of the Director has been obtained to manufacture wine in a customs and excise manufacturing warehouse, no person shall manufacture wine except in a special customs and excise warehouse licensed under this Act.65. Container depot licences
66. Clearing agent licences
Chapter IX
Value
67. Value for fiscal and customs duty purposes
68. Normal price
69. Value for excise duty purposes
70. Value for sales duty purposes
71. Value of certain specified goods
72. Discretion of Director regarding determination of value for duty purposes
73. Value of goods exported
74. Conversion of prices
The Minister may by regulation determine the rate and time at which the price paid or payable in respect of imported goods shall, if expressed in a foreign currency, be converted into the currency of Lesotho.75. Value of goods not liable to ad valorem duty
Chapter X
Rebates, refunds and drawbacks of duty
76. Specific rebates, draw-backs and refunds of duty
77. General refunds in respect of imported goods, excisable goods or sales duty goods
78. Overpayments in respect of excisable goods and sales duty goods
Chapter XI
Penal provisions
79. Offences not expressly mentioned
80. Less serious offences and their punishment
81. Serious offences and their punishment
82. Non-declaration of goods
Any person who fails to declare any dutiable goods or goods the importation or exportation of which is prohibited or restricted under any law upon his person or in his possession, or makes any statement for customs or excise purposes as to any dutiable goods or prohibited or restricted goods upon his person or in his possession from which any dutiable goods or prohibited or restricted goods are omitted, shall, if any such goods are discovered to be or to have been upon his person or in his possession at the time of failure, or of the statement, be guilty of an offence and liable on conviction to a fine not exceeding two thousand maloti or treble the value of the goods in question, whichever is the greater, or to imprisonment for a period not exceeding two years, or to both such a fine and such imprisonment, and the goods in question and other goods contained in the same package as well as the package itself shall be liable to forfeiture.83. Irregular export or carriage of munitions
If any goods referred to in section 114 (5) are, in contravention of any proclamation issued in terms thereof, exported from Lesotho, or carried in transit through Lesotho to any place the exporter, owner or consignor thereof shall be guilty of an offence and liable on conviction to a fine not exceeding two thousand maloti or to imprisonment for a period not exceeding two years, or to both such fine and such imprisonment, and such goods shall be liable to forfeiture.84. Irregular dealing with or in goods
Any person who—85. False documents and declarations
86. Beer of higher or lower gravity than indicated by label on container
Any manufacturer of beer in whose customs and excise warehouse or on whose delivery vehicle beer packed for sale is found of a relative density before fermentation higher or lower than such relative density specified in sub-item of tariff item 104.10 registered in terms of subsection (4) of section 36 in relation to beer of the name indicated on the container of the beer so found shall be guilty of an offence and liable on conviction to a fine not exceeding two thousand maloti or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding two years, or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture.87. Certain specified offences
Any person who—88. Goods irregularly dealt with liable to forfeiture
89. Seizure
90. Notice of claim by owner in respect of seized goods
91. Disposal of seized goods
92. Admission of guilt
93. Payment and disposal of fines and penalties
Any fine or penalty recovered under this Act shall be paid to the Director and shall be paid by him into the consolidated Fund, and the proceeds of sale of anything forfeited or seized and condemned under this Act shall also be paid into the said Fund:Provided that the Director may in his discretion withhold a sum not exceeding one-third of any such fine, penalty or proceeds which he may then award to any person (including any officer) by whose means or information the fine or penalty or forfeiture was imposed or the seizure made.94. Remission or mitigation of penalties and forfeiture
The Director may direct that any vehicle, plant, material or goods detained or seized or forfeited under this Act be delivered to the owner thereof, subject to payment of any duty which may be payable in respect thereof and any charges may have been incurred in connection with the detention or seizure or forfeiture, and to such conditions (including conditions providing for the payment of any amount equal to the value for duty purposes of such vehicle, plant, material or goods plus any unpaid duty thereon) as he deems fit, or may mitigate or remit any penalty incurred under this Act, on such conditions as he deems fit:Provided that if the owner accepts such conditions, he shall not thereafter be entitled to institute or maintain any action for damages on account of the detention, seizure or forfeiture.95. Recovery of penalties by process of law
96. Jurisdiction of the courts
97. Notice of action and period for bringing action
Chapter XII
General
98. Container operator or pilot may appoint agent
Notwithstanding anything to the contrary in this Act contained, a container operator or the pilot of an aircraft, instead of himself performing any act, including the answering of questions required by or under any provisions of this Act to be performed by him, may at his own risk, appoint an agent to perform any such act, and any such act performed by such agent shall in all respect and for all purposes be deemed to be the act of a container operator or pilot, as the case may be.Provided that the personal attendance of a container operator or pilot may be demanded by the Director.99. Liability of principal for acts of agent
Every importer, exporter, container operator, pilot, manufacturer, licensee, remover of goods in bond or other principal shall, for the purposes of this Act, be responsible for any act done by an agent acting on his behalf, whether within or outside Lesotho.100. Liability of agents for obligations imposed on principal
101. Agent may be called upon to produce written authority
If any person makes an application to an officer to transact any business on behalf of another person or if any person represents himself to an officer as the agent of another person, such officer may require the person so applying or representing himself to produce a written authority in the form approved by the Director, from the person on whose behalf such application is made or on whose behalf the person so representing himself is alleged to be acting, and in default of the production of such authority, the officer may refuse to transact such business.102. Business accounts, documents, etc. to be available for inspection
103. Sellers of goods to produce proof of payment of duty
104. Liability of company, partnership etc.
For the purpose of this Act any reference to a person shall be deemed to include a reference to a company, co-operative society, firm, partnership, statutory body or club and in the event of a contravention of or non-compliance with this Act or the incurring of any liability under this Act by any company, co-operative society, firm, partnership, statutory body or club any person having the management of any premises or business in or in connection with which the contravention or non-compliance took place, or the liability was incurred may be charged with the relevant offence and shall be liable to any penalties provided therefor and shall be liable in respect of any liability so incurred.105. Deferment of payment of duty
The Director may in his discretion and subject to such conditions (including the payment of interest at reasonable rates on the amount due) as he may consider necessary, permit any duty payable under the provisions of this Act, or any penalty imposed by him, to be paid by instalments of such amounts and at such time as he may determine.106. Samples
107. Expenses of landing, examination, weighing, analysis, etc.
108. Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or material
109. Embargo on goods
If at any time an officer has reason to believe that the correct duties have not been paid on any goods or that there has been or may be in respect of any goods, plant, vehicle or thing a contravention of any provision of this Act or of any law relating to the importation or exportation of goods, he may place an embargo on those goods, plant, vehicle or thing, wheresoever or in possession of whomsoever found, and no person shall remove such goods, plant, vehicle or thing from the place indicated by the officer, or in any way deal therewith, except with the permission of the officer, until the embargo has been withdrawn.[L.N. 34 of 1983]110. Destruction of goods and detention of vehicles
111. Instruments and tables
112. Production of certificate of officer on registration of certain motor vehicles
Any motor vehicle registering authority in Lesotho shall not register any motor vehicle which has previously been registered in any territory outside Lesotho unless a certificate Issued by an officer is produced stating that the requirements of this Act in respect of the importation of such vehicle have been complied with.113. Wreck
114. Prohibition and restrictions
115. Duty constitutes a debt to the State
116. Entries, oaths etc. made outside Lesotho
Any entry, writing, oath or declaration required to be made under this Act shall, if made outside Lesotho or before an officer of Lesotho, be binding and of full force and effect in Lesotho.117. Manufacture of excisable goods solely for use by the manufacturer thereof
118. Adjustment of duty in certain circumstances
When any new duty is put into operation or any existing duty is applied to any goods not previously subject thereto. or any new or amended rebate of duty or refund or drawback of duty is applied, or in interpreting any provision of this Act or under other circumstances which he may deem exceptional, the Director may effect such adjustments to the calculation of any duty payable or paid, as he may deem reasonable, with due regard to the date of any decision in respect of any determination under this Act in relation to classification of any goods in terms of any Schedule to this Act, determination of value or of any other relevant determination or interpretation, provided proof is submitted to the satisfaction of the Director that any duty involved in any such adjustment has not been recovered from the consumer or any other person.119. Statistics
Such statistics of the import and export trade of Lesotho and excisable goods manufactured in Lesotho and of sales duty goods manufactured in and imported into Lesotho as the Minister may determine, shall be compiled and tabulated by the Director and published at such times and in such manner as the Minister may direct.120. Delegation of powers
The Minister may, subject to such conditions as he may impose and for such period as he may specify in each case, delegate any of his powers under this Act (except any power relating to the amendment of any Schedule or the making of any regulation) to the Director.121. Substitution of Schedule
Whenever any Schedule to this Act or any part or item thereof, is substituted and the new Schedule or part or item provides that the Minister or the Director may impose or prescribe any condition or approve of any matter or thing in relation to any class of goods, any condition imposed or prescribed or approval given by the Minister or the Director under the Schedule or part or item in relation to such class of goods before substitution shall be deemed to have been imposed, prescribed or given under the new Schedule or part or item.122. Non-publication of notices: South African Schedules to apply
123. Regulations and rules
124. Repeals
Order NO. 14 of 1970 is hereby repealed.Provided that any notice, regulation, rule, declaration, direction, approval, authority, return, licence, permit, certificate, bond, or document issued, renewed, promulgated, made, given or granted, or any thing done or suffered or deemed to have been done, under any provision of the Order repealed by this section, shall be deemed to have been issued, renewed, promulgated, made, given, granted or done under the corresponding provision of this Act.History of this document
01 September 1969 this version
Commenced
Cited documents 0
Documents citing this one 4
Judgment 3
Legislation 1
1. | Value Added Tax Act, 2001 | 7 citations |