NamRA’s New Customs Procedures: What Accountants Need to Know
The Namibia Revenue Agency (NamRA) recently presented updates on the customs procedures for importing telecommunication equipment into Namibia. The purpose of this presentation was to clarify regulatory requirements, outline the clearance process, and address common compliance challenges. Accountants working with importers must be aware of these procedures to ensure smooth customs clearance and avoid penalties.
Regulatory Framework
NamRA, through its Customs and Excise Department, regulates the importation of goods under the Customs and Excise Act, 1998 (Act No. 20 of 1998). Certain goods, including telecommunication equipment, require permits, certificates, or licenses before they can be imported.
Key Role Players in the Clearance Process
Importers must work with various regulatory authorities to comply with customs procedures. These include:
Communication Regulatory Authority of Namibia (CRAN) – Issues Type Approval Certificates for telecommunication equipment.
Ministry of Mines and Energy
Namibia Police
Port Health
Clearing agents & ground handlers.
3. The Customs Clearance Process
Declaration submission: Clearing agents prepare the SAD 500 customs declaration and submit it to NamRA.
Verification & inspection: NamRA may conduct documentary verification and physical inspection.
Type approval requirement: Importers must apply for a Type Approval Certificate with CRAN before customs clearance.
Final clearance & release: Once all requirements are met, goods are released.
4. Common Compliance Issues
NamRA has highlighted key challenges, including:
Undervaluation & non-declaration of goods
Misclassification of imported items
False documentation.
5. Recommendations for Compliance
To avoid delays and penalties, accountants should advise clients to:
✅ Declare the correct value of imported goods.
✅ Ensure proper classification under customs codes.
✅ Apply for Type Approval Certificates in advance to avoid clearance delays.
By understanding these requirements, accountants can help businesses streamline their import processes and stay compliant with NamRA regulations.
Download the presentation from the NamRa website for more information.
