Eembe sellers to pay tax

Traders of eembe (dry wild berries, also known as bird plum) who import the fruit from outside the Southern African Customs Union (SACU) for commercial purposes will have to pay the taxman his due.

The Namibia Revenue Agency (NamRA) said traders will have to cough up the normal rate of 10% customs duties and 16.5% value added tax (VAT), or a 20% flat rate based on the value of the imported goods.

This is displayed in a public notice issued by the agency on importation procedures regarding commercial and non-commercial goods from non-SACU member states.

In terms of the Customs and Excise Act, duties must be paid on commercial goods valued at N$500 or more.

NamRA spokesperson Tonateni Shidhudhu said the rate of customs duties differs on various commodities.

For example, millet, maize and wheat are free and zero-rated for VAT, irrespective of their origin.

Effective 22 August, all small-scale importers of beans/mahangu are permitted to import 250 to 500 kilograms per person per month for commercial use and 200kg per person for personal use.

Phytosanitary requirements are exempted if the beans or mahangu originate within a 60-kilometre radius, the agency said.

“Customs duty remains payable on eembe,” it added.

Motor vehicles

Those importing motor vehicles need to present a tax invoice, a Southern African Regional Police Chiefs Cooperation Organisation (SARPCCO) clearance certificate, export documentation, de-registration documentation, vehicle registration certificates and a goods declaration form (SAD 500).

The requirements further state that the vehicle should not be older than 12 years.

Second-hand clothing

Importers of second-hand clothing require an import permit from the ministry of industrialisation and trade as well as export documentation, a fumigation certificate from the exporting country and SAD 500 documentation.

Food, cigarettes, alcohol

Some products - such as macaroni, cooking oil and Best whisky - are not compliant with health regulations due to lack of clear expiry dates, ingredients and English labelling, while cigarettes lack health warnings.

These items can therefore not be imported.

Firewood

The importation of firewood for commercial purposes is regulated by the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) and the Environmental Management Act.

The importer must have an export and import permit and phytosanitary certificate, as well as a SAD 500 form and transport and harvesting permits.

Only VAT applies to firewood imports, while the following trees are protected and cannot be imported: Camelthorn, baobab, worm cure, Zambezi teak, mopane, leadwood, marula and tambuti.

Duty-free allowances

The Customs and Excise Act outlines that “goods imported by immigrants, tourists, returning residents and other passengers for their personal use” to the value of N$5 000 are fully rebated.

This rebate is applicable once per person during a period of 30 days and does not apply to goods imported by someone returning after an absence of less than 48 hours. Goods in excess of N$5 000 are taxed at a 20% flat rate.

Meanwhile, a baggage declaration (NA305) is utilised to ensure travellers account for duties and taxes and declare goods of which the value exceeds their duty-free allowance of N$5 000 upon return after absence of at least 48 hours.