Lesotho's SACU membership makes duty calculation straightforward for vehicles sourced from South Africa. No customs duty, no age restrictions, and a simple VAT-only formula for SACU-origin vehicles.
For SACU-Origin Vehicles (Durban Stock)
The formula is remarkably simple: Total tax = 15% VAT on the CIF value. No customs duty, no excise, no additional levies for SACU-origin vehicles.
- Customs duty: 0% (SACU)
- VAT: 15% × CIF value
- No age restriction — any age vehicle can be imported
For Non-SACU Imports (Direct from Japan)
| Vehicle Type | Customs Duty | VAT |
|---|---|---|
| Passenger cars | 18–25% | 15% |
| Light commercial | 15–20% | 15% |
| Trucks | 5–15% | 15% |
Worked Example: SACU Import
Nissan Note 1200cc from Durban, CIF = USD 6,000:
- Customs duty: USD 0
- VAT: 15% × USD 6,000 = USD 900
- PDI fee: USD 25
- Clearing agent: USD 60
- Total tax and fees: USD 985
Returning Resident Rebate 407.04
Basotho returning residents may qualify for a further duty reduction under Rebate 407.04. While SACU imports already pay no customs duty, the rebate may reduce VAT liability in specific circumstances. Apply through LRA before shipping.
Use our online duty calculator for an instant Lesotho import duty estimate.
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