NamRA, ‘order with me’ merchants butt heads

The Namibia Revenue Agency (NamRA) has dismissed claims that customs officials arbitrarily determine the value of imported goods, insisting that declared invoice values must be accepted unless there are valid reasons to question them.

NamRA senior manager for border control, Abner David, made the remarks during a high-level engagement between Prime Minister Elijah Ngurare, senior government officials, NamRA representatives and “order with me” entrepreneurs on Saturday, where import duties, valuation methods and cross-border trade concerns were discussed.

‘Order with me” refers to entrepreneurs who help people informally order goods from overseas - often China or global online stores - and bring them into the country in bulk.

“As customs officials, we do not have the right to determine the value of your goods,” David said. “Let me repeat that: we do not have the right to determine the value of your goods.”

He explained that customs officials are, however, empowered by law to question declared values where there is reasonable suspicion.

“However, we do have the right to question or doubt the value that has been declared,” he said, adding that the law provides a formal process for verification, including requests for proof of payment where necessary.

David stressed that under normal circumstances, officials are required to accept the transaction value reflected on invoices submitted by importers.

He acknowledged that NamRA has encountered cases involving false declarations intended to avoid payment of duties and taxes.

“We have seen it. Many people are trying to run away from those things and they are giving us wrong invoices,” he said.

Duties set by law

NamRA Commissioner Sam Shivute also defended the agency’s enforcement role, saying import charges are determined strictly by legislation and not subject to discretion.

He said the 16.5% value-added tax on imports, along with other applicable duties, depends on commodity classification codes assigned to each product.

“Under no circumstances does NamRA have the authority to reduce those charges. If someone were to do so, they would be acting outside their mandate, risking state revenue as well as their own employment,” he said.

Shivute added that diplomats are exempt from certain customs procedures under the law.

“Ambassadors are exempted by law when bringing in certain goods. We do not search diplomatic consignments,” he said, noting that ordinary importers remain subject to customs and excise legislation.

The meeting also touched on restrictions involving the importation of vehicles older than 12 years, clothing bales from Angola, and agricultural products such as mahangu.

David clarified that mahangu imports are not subject to customs duties, although other regulatory fees may apply through the Agronomic Board.

He also noted that personal imports may qualify for rebate provisions, while commercial imports remain fully taxable.

Youth fund underused

Prime Minister Elijah Ngurare used the engagement to urge young entrepreneurs to take advantage of government funding opportunities, particularly the collateral-free National Youth Development Fund (NYDF).

He revealed that he personally intervened before the launch of the N$500 million annual fund in Gobabis after learning that collateral requirements had been included.

“I called the minister closer and said, ‘Minister, this is one part of the speech that I am not going to read,’” he said.

Ngurare argued that requiring collateral would have excluded many young people from accessing funding.

“Many young people do not even have a chicken to their name, so where would they get collateral from?” he said.

He said he later informed President Netumbo Nandi-Ndaitwah of his decision not to proceed with a collateral-based scheme, and she supported the move.

“So, in Gobabis, I announced that the N$500 million allocated to youth entrepreneurs would be available on a collateral-free basis,” he said.

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