Namibia Customs and Excise Act Introduction

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What is the purpose of Rebate Item No. 407.02 under Schedule No. 4 to the Customs and Excise Act, 1998?

To regulate the importation of prohibited goods

To specify duty-free allowances for consumable goods (correct)

To determine the Customs duties for new or used goods.

To provide information on manufacturing locally in Namibia

Who is entitled to the free-duty allowance for consumable goods as per the text?

All travellers from SACU member countries (correct)

Only travellers from non-SACU countries

Travellers who have been absent from Namibia for less than 48 hours

Only crew members of ships

What is the maximum amount of wine allowed to be imported free of duty?

750 ml

500 ml

1 litre

2 litres (correct)

Which of the following is NOT part of the free-duty allowance for consumable goods?

5 liters of spirits Signup and view all the answers

When is the free-duty allowance for consumable goods permitted according to the text?

Every 30 days Signup and view all the answers

What is the maximum value of new or used goods that a traveller from a non-SACU country is entitled to import without paying any duty?

N$5,000 Signup and view all the answers

What is the maximum value of additional new or used goods that a traveller from a non-SACU country is entitled to import at a flat-rate of 20%?

N$20,000 Signup and view all the answers

If the total value of all goods (excluding consumables) declared by a traveller exceeds N$25,000, what must the traveller do?

Indicate which items are to be assessed under the duty-free and flat-rate allowances, and which goods must be assessed according to the relevant rates of duty and VAT Signup and view all the answers

If a traveller has a single item exceeding the threshold of N$25,000, what happens to the duty-free and flat-rate allowances?

The duty-free and flat-rate allowances are forfeited, and the item will be assessed on the full declared value Signup and view all the answers

How often can the 20% flat-rate allowance be granted to a traveller during a 30-day cycle, provided the goods do not exceed N$20,000?

Unlimited number of times Signup and view all the answers

Namibia Customs and Excise Act Introduction

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Questions and Answers

What is the purpose of Rebate Item No. 407.02 under Schedule No. 4 to the Customs and Excise Act, 1998?

Who is entitled to the free-duty allowance for consumable goods as per the text?

What is the maximum amount of wine allowed to be imported free of duty?

Which of the following is NOT part of the free-duty allowance for consumable goods?

When is the free-duty allowance for consumable goods permitted according to the text?

What is the maximum value of new or used goods that a traveller from a non-SACU country is entitled to import without paying any duty?

What is the maximum value of additional new or used goods that a traveller from a non-SACU country is entitled to import at a flat-rate of 20%?

If the total value of all goods (excluding consumables) declared by a traveller exceeds N$25,000, what must the traveller do?

If a traveller has a single item exceeding the threshold of N$25,000, what happens to the duty-free and flat-rate allowances?

How often can the 20% flat-rate allowance be granted to a traveller during a 30-day cycle, provided the goods do not exceed N$20,000?

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