Revenue Services Lesotho (RSL), formerly known as the Lesotho Revenue Authority (LRA), is the national tax and customs authority responsible for vehicle import clearance. Here is the complete process for importing a vehicle through RSL.
What RSL Does
RSL assesses and collects VAT (15%) on imported vehicles, processes customs declarations, enforces import regulations, and manages the mandatory Pre-Delivery Inspection (PDI) programme for all used vehicle imports.
Step 1: Registration with RSL
Register for a Tax Identification Number (TIN) with RSL. This is required for all importers. Provide your passport or Lesotho ID and proof of address. Registration is free and can be completed online.
Step 2: Submit Customs Declaration
Submit the customs declaration at the border post. Lesotho uses the ASYCUDA electronic system for declarations. Include vehicle details, CIF value, Bill of Lading, invoice, and Certificate of Title.
Step 3: Duty Assessment
For SACU-origin vehicles (from Durban): customs duty = 0%, VAT = 15% of CIF. For non-SACU imports: customs duty at SACU CET rates (18–25%) + 15% VAT. No excise duties apply in Lesotho.
Step 4: Pre-Delivery Inspection (PDI)
Before the vehicle can be registered, it must pass a mandatory PDI. This inspection checks VIN/engine numbers, brakes, tyres, lights, suspension, emissions, and general roadworthiness. The PDI is conducted at RSL-designated inspection centres.
Step 5: Payment and Clearance
Pay assessed duties at RSL-accredited banks in Lesotho Loti (LSL). After payment, present documents at the border post (Maseru Bridge, Maputsoe, or Caledonspoort) for physical clearance and the Customs Clearance Certificate.
Returning Resident Rebate 407.04
Basotho returning residents may qualify for Rebate 407.04, which provides a reduction in customs duty. While SACU imports already pay 0% duty, the rebate may reduce VAT in specific cases. Apply through RSL with proof of 12+ months abroad and vehicle ownership.
Use our import cost calculator for an instant RSL duty estimate, or contact us for full import assistance.
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