Lesotho Vehicle Import Duty 2025 — LRA Rates, VAT & Rebate 407.04

Lesotho is a SACU member, offering significant advantages for vehicle importers. But there are specific LRA (Lesotho Revenue Authority) procedures and a unique returning resident rebate that many importers miss.

SACU Advantages for Lesotho

As a SACU member, Lesotho applies zero customs duty on vehicles from South Africa, Botswana, Namibia, and Eswatini. Vehicles sourced from our Durban stock enter Lesotho duty-free — you only pay VAT at 15%.

Duty on Non-SACU Imports

No Age Restriction — Unique in the Region

Lesotho imposes no age restriction on imported used vehicles. This makes it one of the most flexible markets in Southern Africa for importing older, more affordable Japanese vehicles. However, the vehicle must pass a pre-delivery inspection.

Pre-Delivery Inspection Requirement

All imported used vehicles must pass a pre-delivery inspection (PDI) before registration. This inspection checks:

• Roadworthiness (brakes, tyres, lights, suspension)
• Chassis and engine number verification against import documents
• Emissions compliance
• General safety condition

Returning Resident Rebate 407.04

Lesotho offers a returning resident rebate (Rebate 407.04) that allows eligible individuals to import one vehicle with reduced duty. The rebate provides a significant reduction in customs duty for Basotho returning from abroad.

• Must be a Mosotho citizen returning after 12+ months abroad
• Vehicle must be owned for 12+ months before return
• Import must be completed within 6 months of return
• The rebate provides a duty reduction (not full exemption)
• 20-month restriction on selling the vehicle

Registration Process

• Submit customs declaration at the border (Maseru Bridge, Maputsoe, or Caledonspoort)
• Pay assessed duties and VAT
• Complete pre-delivery inspection
• Apply for registration with the Lesotho Ministry of Transport
• Receive number plates and registration certificate