Importing and customs in Lesotho
To import into Lesotho you register with Revenue Services Lesotho (RSL)'s customs and pay any import duty plus VAT on the value of the goods. As a SADC Free Trade Area member, qualifying SADC-origin goods can enter at preferential — often zero — duty with a SADC Certificate of Origin.
Import basics
- 1 Register as an importer with Revenue Services Lesotho (RSL)'s customs.
- 2 Pay import duty and VAT on the customs value.
- 3 Claim SADC preference with a Certificate of Origin where goods qualify.
Frequently asked questions
Do I need to register to import into Lesotho?
Yes — register with Revenue Services Lesotho (RSL)'s customs. Import duty and VAT apply on the value of goods.
More on Lesotho
- Register a company — Lesotho
- Company tax — Lesotho
- VAT / sales tax — Lesotho
- Hiring staff — Lesotho
- Start a business — Lesotho
- Data protection — Lesotho
- Tax clearance — Lesotho
- Empowerment / B-BBEE — Lesotho
- Licences & permits — Lesotho
- Payroll & employee tax — Lesotho
- Annual returns — Lesotho
- Full Lesotho compliance guide
Importing & customs elsewhere in SADC
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Reviewed June 2026 from official sources. General information only — confirm with Revenue Services Lesotho (RSL) or a registered professional.