Lesotho is a member of the Southern African Customs Union together with South Africa, Botswana, Namibia and Eswatini, and of the SADC Free Trade Area. That shapes everything about trading here.
Within SACU, member states apply a common external tariff to goods entering from outside the union, generally ranging from 0 to 30 percent, with some lines higher, notably apparel. Goods originating inside SACU generally move between members without import duty, though other requirements still apply.
The practical work of trading is less about tariffs than about being correctly set up: registered with Revenue Services Lesotho, configured on the declaration system, holding the right trading licence, and knowing which of your products are controlled.
Insika sets up importers and exporters properly, identifies the permits a specific product needs, and manages the customs and documentation side so shipments are not sitting at a border.
Set up before you ship: the first-time trader checklist
Four things have to be in place before a first consignment. Each takes time, and none of them can be done at the border.
- Registration with Revenue Services Lesotho. RSL enforces customs legislation including the Customs and Excise Act 1982, and importers must register with it to obtain an importer's code.
- An ASYCUDA World declarant account. Required to lodge import declarations electronically and to attach permits to them. Without it you cannot make a declaration at all.
- A trader's or business licence. Required for commercial importing activity, obtained through the OBFC. See business registration and licensing.
- Knowing your commodity's controls. Some goods need trade or agriculture permits, plus health and sanitary requirements. This is product-specific and it is where most first-time traders get caught.
Because one taxpayer identification number from RSL covers income tax, VAT and customs together, the tax registration you did when setting the business up is the same registration that underpins your customs activity. That is simpler than in many neighbouring systems and it is worth knowing.
Which goods need an import permit
Lesotho applies product-specific controls, and the issuing authority depends on the commodity. Certain goods require permits or licences issued by the competent authority, usually the Ministry of Trade, Industry and Business Development or the Ministry of Agriculture, Food Security and Nutrition.
| Product category | Typical issuing authority |
|---|---|
| Clothing, tyres, vehicles, raw materials for footwear and textiles | Ministry of Trade, Industry and Business Development, via the OBFC |
| Livestock and livestock products, pullets and day-old chicks, bees | Ministry of Agriculture, Food Security and Nutrition, Department of Livestock Services |
| Milk and other dairy products | Ministry of Agriculture, Food Security and Nutrition |
| Other controlled goods | Product-specific. Check before ordering, not after the goods arrive |
Duties, clearing costs and the SACU position
As a SACU member Lesotho applies the union's common external tariff, with rates generally between 0 and 30 percent and some lines above that, apparel being the notable case. RSL enforces the Customs and Excise Act 1982.
Two costs get forgotten in business plans:
- Clearing fees are charged per shipment on top of duty, and on a small consignment they can be a meaningful proportion of landed cost.
- Permit fees, where a permit is required, are paid and vary by permit type.
Manufacturers are treated more favourably: they are accorded preferential treatment and granted blanket import rights for 12 months, with an additional grace period of three months. For a business importing inputs regularly, qualifying as a manufacturer rather than a trader materially changes the administrative burden, and that is worth structuring for at set-up rather than discovering later.
Trade with other SADC members outside SACU, such as Mozambique, Zambia and Zimbabwe, can attract preferential rates under the SADC Free Trade Area. In every preferential case the shipment needs a valid certificate of origin. Without it, customs charges the standard non-preferential rate, and that is the single most common avoidable cost in regional trade.
Exporting from Lesotho
A person wishing to export goods must be registered, and permits are paid for with fees depending on the type of permit applied for.
Exporters from Lesotho have access to preferential markets on several routes: to the United States under the AGOA preference scheme, to the United Kingdom and the European Union under trade arrangements, and regionally within the SADC Free Trade Area. Preferential access means importers of Lesotho-made goods normally do not pay import duties, which is what makes Lesotho-made goods competitive abroad.
Beyond apparel, minerals are the other export story: diamonds and industrial minerals produced under the concessions described on our mining page move through the same customs and origin machinery. Textiles and apparel dominate. According to the World Trade Organization, textiles and apparel accounted for 56.6 percent of Lesotho's manufactured goods exports in 2023, and UN Comtrade data indicates that between 2023 and 2024 about half of Lesotho's apparel exports went to the United States, its largest export market.
Two routes, step by step
Import and export run in opposite directions but the discipline is the same: establish the controls before you commit money to stock or a buyer.
- Product and market decision
For imports, what you are bringing in and from where. For exports, the product and the destination market, since the preference regime differs by market.
- Controls check
Establish whether the commodity needs a trade permit, an agriculture or veterinary permit, or health and sanitary clearance. Do this before ordering.
- Business and licence set-up
Company registration, trader's or business licence through the OBFC, and tax registration with RSL for the single TIN.
- Customs registration
Importer or exporter registration with RSL for the trader code, and an ASYCUDA World declarant account so declarations can be lodged and permits attached.
- Permits
Applied for from the correct ministry for the commodity, and paid for. Fees vary with permit type.
- Origin documentation
Certificates of origin for any preferential claim, inbound or outbound. This is where duty is won or lost.
- Clearing and logistics
Clearing agent, freight, and the landed-cost model that includes duty, clearing fees and permit fees rather than just the invoice price.
- Ongoing compliance
Declarations, record keeping, and renewals. Manufacturers should confirm and use their 12 month blanket import rights.
What Insika does on trade
- Controls assessment. Establishing exactly which permits and clearances your specific product needs, and from which ministry, before you order or contract.
- Registration. RSL importer or exporter registration, ASYCUDA World set-up, and the trading licence underneath both.
- Permit applications. Prepared and lodged with the correct authority.
- Landed-cost modelling. Duty, clearing fees and permit fees built into the model, so the margin you plan is the margin you get.
- Origin and preference work. Making sure a preferential claim is actually supportable, and confirming the current position for volatile markets.
- Clearing and forwarding coordination. Agents and freight managed as part of the project.
Official sources
This guide is based on the current rules published by the relevant Lesotho authorities. Always confirm the latest fees and requirements with the office that applies to you.