NamRA to Enforce Customs Duty Payments
The Namibia Revenue Agency (NamRA) issued a Public Notice stricter enforcement of sections 110 and 124 of the Customs and Excise Act, 1998 (Act No. 20 of 1998), impacting importers, exporters, and their appointed agents. The enhanced enforcement will take effect from 1 March 2025, and accountants working with clients in trade and logistics should take note.
Key Points from the Notice
Agent Liability – Clearing agents, container operators, and pilots officially appointed under Section 108(1) will be fully liable for outstanding customs duties, penalties, and forfeitures related to imported or exported goods.
Duty Obligations – Under Section 124, duty on imported or locally manufactured goods becomes payable from the moment the liability arises—delays will not change the due date.
Detention of Goods – If customs duties remain unpaid, NamRA will detain goods stored in Customs and Excise Warehouses or under the Commissioner’s control. This includes rebate storerooms and premises where imported goods are located. If debts are not settled, future shipments will also be blocked.
Actions for Accountants
Review Clients’ Compliance – Ensure clients in import/export industries settle duties on time to avoid costly disruptions.
Advise on Risk Management – Agents and businesses should assess their financial exposure, as liabilities for unpaid duties will be strictly enforced.
Prepare for Enforcement – Clients should take immediate action to avoid delays, penalties, or loss of goods.
For further information, traders can contact customsvaluationgroup@namra.org.na.
