Last Updated on December 27, 2023 by Elidge Staff
Table of Contents
NamRA Online Tariff – Tariff Tool in Namibia
Namibia, a member of the Southern African Customs Union (SACU), implements the SACU Common External Tariff (CET) (Tariff Tool in Namibia) to regulate import and export commercial transactions. This system requires the classification of commodities or products on Customs Declarations according to a Customs Tariff Code. The tariff code determines the rate of duty payable on each commodity.
MTC Online SIM Registration: How to register MTC SIM card online in Namibia
Understanding the Customs Tariff Code
The Customs Tariff Code is an essential element of international trade classification, operating under the WCO (World Customs Organization) Harmonized System Convention. It ensures uniformity and harmonization in the classification of goods across countries. In Namibia, the classification process adheres to the General Rules of Interpretation (GRI), which consist of six fundamental rules.
For a more in-depth understanding of the GRI, you can refer to the official documentation provided by the WCO here.
The Role of SACU
The Southern African Customs Union (SACU), established in 1910, is the oldest Customs Union in the world. It comprises five Member States: Botswana, Eswatini, Lesotho, Namibia, and South Africa. The SACU Secretariat is located in Windhoek, Namibia.
As a member of SACU, Namibia implements the SACU Common External Tariff. This tariff system aims to promote regional integration, facilitate trade, and protect domestic industries.
Namibia’s Tariff Schedules
Namibia has various tariff schedules that govern different aspects of trade. These schedules provide a framework for the imposition of duties, rebates, levies, and other trade-related measures. Here are the different schedules implemented in Namibia:
Schedule 1 Part 1 – Namibia Tariff Book (SACU CET)
This schedule covers Chapters 1 to 99 of the Namibia Tariff Book, which is aligned with the SACU Common External Tariff. It outlines the customs duties imposed on various goods imported into Namibia.
Schedule 1 Part 2 – Specific and Ad Valorem Excise Duties
Under this schedule, specific and ad valorem excise duties are imposed on specific goods. These duties are applied based on the quantity or value of the goods.
Environmental Levy
The environmental levy aims to encourage sustainable practices and discourage the use of harmful products. It is imposed on specific goods that may have negative environmental impacts.
Plastics Environmental Levy
To address the growing concern of plastic pollution, Namibia imposes a plastics environmental levy on certain plastic products. This levy aims to promote the use of environmentally friendly alternatives and reduce plastic waste.
Fuel Levy
The fuel levy is imposed on petroleum products. It serves as a means to generate revenue for the government and may also be used to regulate fuel consumption.
Additional Rates of Duty
Namibia’s additional rates of duty are applied on top of the standard customs duties. These additional rates may be imposed for various reasons, such as promoting domestic industries or addressing specific trade concerns.
Flat Rates of Duty
Flat rates of duty are fixed amounts levied on specific goods, irrespective of their value or quantity. This provides simplicity and predictability in the calculation of duties.
Schedule 2 – Anti-dumping, Countervailing, and Safeguard Duties
Under Schedule 2, Namibia imposes anti-dumping, countervailing, and safeguard duties on imported goods. These measures aim to protect domestic industries from unfair trade practices and provide a level playing field.
Schedule 3 – Industrial Rebates of Customs Duties
This schedule caters to industrial rebates of customs duties. Industrial rebates are provided to support specific industries by reducing or exempting customs duties on certain imported inputs or equipment.
Schedule 4 – General Rebates of Customs Duties and Fuel Levy
Schedule 4 encompasses general rebates of customs duties and fuel levy. These rebates may be applicable to specific industries, products, or circumstances, providing exemptions or reduced rates of duty.
Schedule 5 – Specific Drawbacks and Refunds of Customs Duties and Fuel Levy
Under Schedule 5, specific drawbacks and refunds of customs duties and fuel levy can be claimed. These provisions allow for the reimbursement of duties paid on imported goods that are later exported or used for specific purposes.
Schedule 6 – Refunds and Rebates of Excise Duties and Fuel Levy
Schedule 6 deals with refunds and rebates of excise duties and fuel levy. These provisions enable the reimbursement or reduction of excise duties and fuel levy for certain goods, industries, or circumstances.
Understanding the tariff schedules implemented in Namibia is essential for importers, exporters, and businesses engaged in international trade. By comprehending the applicable rates, exemptions, and duty calculation methods, companies can ensure compliance and effectively manage their cost structures.
NOTE: The above information provides a general overview of Namibia’s tariff system. For specific details and up-to-date information, it is advisable to consult official sources such as the Namibian Customs authorities or relevant trade resources.
FAQs about Tariff Tool in Namibia
Q: What is the function of the Customs Tariff Code in Namibia?
A: The Customs Tariff Code determines the rate of duty payable on each commodity imported or exported in Namibia. It ensures uniformity and harmonization in the classification of goods across countries.
Q: What are the General Rules of Interpretation (GRI) in Namibia’s classification process?
A: The General Rules of Interpretation consist of six fundamental rules that guide the classification process of goods in Namibia.
Q: What is the Southern African Customs Union (SACU) and its role in Namibia?
A: The Southern African Customs Union (SACU) is the oldest Customs Union in the world, comprising five Member States including Namibia. As a member of SACU, Namibia implements the SACU Common External Tariff to promote regional integration, facilitate trade, and protect domestic industries.
Q: What are the different tariff schedules implemented in Namibia?
A: Namibia has various tariff schedules, including:
- Schedule 1 Part 1: Namibia Tariff Book (SACU CET)
- Schedule 1 Part 2: Specific and Ad Valorem Excise Duties
- Environmental Levy
- Plastics Environmental Levy
- Fuel Levy
- Additional Rates of Duty
- Flat Rates of Duty
- Schedule 2: Anti-dumping, Countervailing, and Safeguard Duties
- Schedule 3: Industrial Rebates of Customs Duties
- Schedule 4: General Rebates of Customs Duties and Fuel Levy
- Schedule 5: Specific Drawbacks and Refunds of Customs Duties and Fuel Levy
- Schedule 6: Refunds and Rebates of Excise Duties and Fuel Levy
Q: What is the purpose of the environmental levy in Namibia?
A: The environmental levy aims to encourage sustainable practices and discourage the use of harmful products. It is imposed on specific goods that may have negative environmental impacts.
Q: Why does Namibia impose a plastics environmental levy?
A: Namibia imposes a plastics environmental levy to address the growing concern of plastic pollution. This levy aims to promote the use of environmentally friendly alternatives and reduce plastic waste.
Q: What are additional rates of duty in Namibia?
A: Additional rates of duty in Namibia are imposed on top of the standard customs duties. These rates may be applied for various reasons, such as promoting domestic industries or addressing specific trade concerns.
Q: What are flat rates of duty in Namibia?
A: Flat rates of duty in Namibia are fixed amounts levied on specific goods, irrespective of their value or quantity. This provides simplicity and predictability in the calculation of duties.
Q: What do the anti-dumping, countervailing, and safeguard duties under Schedule 2 aim to achieve in Namibia?
A: The anti-dumping, countervailing, and safeguard duties under Schedule 2 aim to protect domestic industries from unfair trade practices and provide a level playing field.
Q: What are industrial rebates of customs duties in Namibia?
A: Industrial rebates of customs duties in Namibia are provided to support specific industries by reducing or exempting customs duties on certain imported inputs or equipment.
Q: What are general rebates of customs duties and fuel levy in Namibia?
A: General rebates of customs duties and fuel levy in Namibia may be applicable to specific industries, products, or circumstances, providing exemptions or reduced rates of duty.
Q: How can specific drawbacks and refunds of customs duties and fuel levy be claimed in Namibia?
A: Under Schedule 5, specific drawbacks and refunds of customs duties and fuel levy can be claimed in Namibia. These provisions allow for the reimbursement of duties paid on imported goods that are later exported or used for specific purposes.
Q: What is the purpose of Schedule 6 in Namibia’s tariff system?
A: Schedule 6 in Namibia’s tariff system deals with refunds and rebates of excise duties and fuel levy. These provisions enable the reimbursement or reduction of excise duties and fuel levy for certain goods, industries, or circumstances.
Q: Where can I find more information on Namibia’s tariff system?
A: For specific details and up-to-date information on Namibia’s tariff system, it is advisable to consult official sources such as the Namibian Customs authorities or relevant trade resources.
NamRA Application Form for Credit Facility
NamRA EXEMPTION OF DUTIES AND TAXES ASYCUDA World REGISTRATION FORM
Understanding Value Added Tax in Namibia
If you have more questions, look through our blog for answers!
