Namibia Customs and Excise Act: Goods Declaration Rules

All travellers arriving in Namibia are required to declare goods exceeding the Duty-Free allowance provided under Rebate Item No. 407.02

Rebate Item No. 407.02 provides for two types of allowances: consumables and used goods.

Travellers from SACU member countries are not entitled to import consumable goods duty-free.

Each traveller is allowed to import 300 cigarettes duty-free per person.

The Free-Duty allowance for consumable goods applies to crew members such as the master of a ship or a pilot of a plane.

The Free-Duty allowance for consumable goods is valid for any duration of absence from Namibia.

Travellers from non-SACU countries can only import new goods of up to a value of N$5 000 per person without paying any duty thereon.

Crew members are entitled to a Duty-Free allowance of N$700 for new or used goods.

A person returning to Namibia from the United Kingdom for the second time within thirty days will qualify for the Duty-Free allowance for new or used goods.

Flat-rate goods are exempted from payment of VAT if their total value does not exceed N$25 000.

If a traveller has a single item exceeding the threshold of N$25 000, both the duty free and flat rate allowances will be forfeited.

The 20% flat rate allowance will be granted an unlimited number of times during the 30-day cycle after an absence of 36 hours or more from the country.