Customs declaration requirements for Lesotho
Customs Declare produces the completed SAD (Single Administrative Document) / Bill of Entry, filed via ASYCUDA World for Lesotho’s own customs authority, in English, from your invoice and supporting documents. You or your broker review and submit it -- nothing leaves your workspace automatically.
Declaration form
Confirmed against the authority’s own published source- Form
- SAD (Single Administrative Document) / Bill of Entry, filed via ASYCUDA World
- Issuing authority
- Revenue Services Lesotho (RSL), Customs and Excise Department (formerly Lesotho Revenue Authority, LRA)
- Primary language
- English
- Accepted languages
- English, Southern Sotho
- Required supporting documents
- Commercial invoice, packing list, certificate of origin, bill of lading, import permit, foreign exchange permit
- Last verified
- Aug 26, 2026
Import requirements & restrictions
Import licensing required
Second-hand goods -- including clothing and motor vehicles -- require a non-automatic import license in Lesotho, part of a SACU-wide (Southern African Customs Union) control on used goods.
Lesotho Ministry of Trade and Industry
Duty & tax
- VAT (default rate)
- 15%
- MFN duty rate data
- Available
- Preferential rate
- Available under an applicable trade agreement
- Free duty calculator
- Check a duty rate for Lesotho
Quick answers
What customs declaration form does Lesotho require?
Lesotho’s import declaration is the SAD (Single Administrative Document) / Bill of Entry, filed via ASYCUDA World, issued by Revenue Services Lesotho (RSL), Customs and Excise Department (formerly Lesotho Revenue Authority, LRA).
Which languages does Lesotho accept on a customs declaration?
English; English, Southern Sotho
What supporting documents are required to import into Lesotho?
Commercial invoice, packing list, certificate of origin, bill of lading, import permit, foreign exchange permit
What is the VAT rate on imports into Lesotho?
The default VAT rate on record for Lesotho is 15%.