Lesotho importers benefit from SACU duty-free treatment on vehicles sourced from South Africa. No age restriction and straightforward LRA clearance make it one of the simplest import processes in the region.
Landed Cost Components
- Vehicle price (CIF Durban) — Japan-used vehicle from our stock
- Transport Durban to Lesotho — USD 250–400
- Customs duty — 0% (SACU duty-free)
- VAT — 15% on CIF value
- Pre-delivery inspection (PDI) — LSL 300–500
- LRA clearance agent — LSL 500–1,000
- Registration and number plates — LSL 200–500
Worked Example: Honda Fit 1300cc (2015)
| Cost Component | Amount (USD) |
|---|---|
| Vehicle price (CIF Durban) | $6,500 |
| Transport to Lesotho | $300 |
| Customs duty (SACU duty-free) | $0 |
| VAT at 15% | $975 |
| PDI fee | $25 |
| Clearing agent | $60 |
| Total landed cost | $7,860 |
Returning Resident Savings
Basotho returning residents can claim Rebate 407.04 for a significant duty reduction. While SACU imports already enter duty-free, the rebate can reduce VAT liability in some cases. Apply through LRA before shipping.
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