Customs & Excise information

• Immigrants, and Namibian residents who originally emigrated from Namibia, obtained permanent residents status abroad, and thereafter returned, may after obtaining permanent residence in Namibia / on return to Namibia permanently, import ONE MOTOR VEHICLE PER FAMILY under full rebate of Customs duties for his/her own personal use, provided that the vehicle so imported was the personal property of the importer, and was owned and used by him/her for a period of not less than 12 months prior to the importer's departure to Namibia.
• Namibian residents should note that unless you comply with all three elements, i.e. you originally emigrated from Namibia, you obtained permanent residents' status abroad, and you again return to Namibia permanently, you do not qualify for the rebate of duty.
• Should the vehicle have been owned and used for a period of less than twelve months prior to departure, the amount of duty rebated will be reduced pro-rata, according to the number of days less than 12 months.
• Value-added tax, currently at the rate of 15% is not rebated and remains payable. (Please note that for purposes of calculating VAT, the FOB value is subject to an upliftment of 10%).
• If you qualify under Rebate Item 407.04 (immigrants and returning residents) no import permit is required and the restriction pertaining to vehicles older than five years also do not apply. If you do not qualify customs duties (29%, plus 7% ad valorem for higher valued vehicles) will become applicable, and an application for an import permit must be made, prior to shipment of the vehicle to Namibia.

Applying for a Permit to Import a Vehicle into Namibia

• Applications for permits to import vehicles into Namibia must be submitted to the Section Import/Export Management of the Ministry of Trade and Industry. Their contact information is as follows:
  • Physical Address: Private Bag 13340, Windhoek, Namibia
  • Telephone: +264 61 283 7292/2
  • Fax: +264 61 253865

Who is Not Eligible

The following individuals are not eligible for the rebate on import duties for motor vehicles:

• Namibian citizens traveling abroad
• Namibian citizens who are taking up temporary residence in a foreign country, regardless of the reason (e.g., study, work permit, contract work)
• Foreign nationals taking up temporary residence in Namibia
• In the case of company vehicles used and then purchased by the importer, it must be noted that for any period that a vehicle may have been registered in the company's name during the twelve month period prior to shipment, the rebate will be reduced on a pro-rata basis.

Documents Required

The following documentation must be produced to your clearing agent/Customs for clearance of the vehicle in Namibia:

• Immigrants:
  • Permanent residence permit issued by the Ministry of Home Affairs (or a certified copy)
• Returning Namibians:
  • Proof of emigration from Namibia
  • Proof of obtaining permanent residence abroad
  • Evidence that permanent residence abroad has been withdrawn
• All applicants:
  • Duly completed form NA 304 A
  • Purchase documents for the vehicle
  • Registration certificate/permit for the vehicle
  • Documentary evidence of the date the vehicle was taken into possession
  • Documentary evidence of the date the vehicle was handed to the shipper for shipment to Namibia

Disposal of Vehicles Imported under Rebate Item 407.04

Vehicles imported under the provisions of rebate item 407.04 cannot be offered, advertised, loaned, hired, leased, pledged, given away, exchanged, sold, or otherwise disposed of within a period of 20 months from the date they are cleared by Namibian Customs.

If you wish to dispose of the vehicle within 20 months of the clearance date, you must obtain prior permission from the Commissioner for Customs & Excise.

Absence from Namibia

For the purposes of rebate item 407.04, if an importer is absent from Namibia for a continuous period exceeding three months from the place where the vehicle is typically used, they will be deemed not to have imported the vehicle for their own personal use. In this case, the duty determined by the Commissioner for Customs & Excise will be payable from the date of such absence.

Important Note

The rebate provisions and Value Added Tax (VAT) rate are subject to change. To avoid misunderstandings, it is recommended that you confirm the latest information with the Commissioner for Customs & Excise, Section: Technical Control before shipping a vehicle to Namibia.

Here is the contact information for the Commissioner for Customs & Excise, Section: Technical Control:

• Physical Address: Private Bag 13295, Windhoek, Namibia
• Telephone: +264 61 209 2060/2047/2636
• Fax: +264 61 239278/254510