Customs, Duty & VAT Refunds

For most visitors, clearing customs in Namibia is straightforward. Personal belongings for your own use are generally not a problem, but new goods, restricted items and purchases above the duty-free allowance may need to be declared.

The simplest rule is also the safest one: if you are unsure whether something should be declared, ask a customs official rather than guessing.

What must I declare when entering Namibia?

Namibia Revenue Agency requires travellers to declare goods that fall outside the normal duty-free allowances, as well as restricted, prohibited or controlled goods.

Travellers may also be asked to declare high-value items temporarily brought into the country, particularly if customs officials need to be satisfied that the goods will leave Namibia again when you do.

Commercial goods, goods carried on behalf of another person and items intended for resale do not qualify as ordinary personal baggage.

Duty-free allowances

NamRA currently allows travellers entering from outside the Southern African Customs Union certain quantities of alcohol, tobacco, perfume and other goods duty-free, subject to the applicable conditions.

In addition to personal effects, travellers may currently bring new or used goods in accompanied baggage up to a total value of N$5,000 per person without customs duty or VAT.

Different conditions apply to goods above that value, and certain items do not qualify for the simplified flat-rate treatment available to some additional personal imports.

Because customs allowances can change, check the current NamRA traveller guidance if you are carrying goods close to or above the permitted limits.

Alcohol and tobacco

For travellers who qualify for the allowance, NamRA currently lists duty-free limits including up to two litres of wine, one litre of other alcoholic beverages, 200 cigarettes, 20 cigars and 250 grams of cigarette or pipe tobacco per person.

Age restrictions and other conditions apply, and these allowances are intended for personal use rather than trade.

Restricted and prohibited goods

Some goods require permits or additional clearance before they may be brought into Namibia. Firearms are an obvious example, but restrictions can also apply to certain foodstuffs, plant and animal products, medicines, telecommunications equipment and other controlled items.

If you are travelling with anything unusual, valuable or potentially regulated, check the requirements before departure rather than discovering them at the border.

High-value personal equipment

Visitors travelling with expensive professional or specialised equipment may sometimes be asked to provide proof that the items are being brought into Namibia temporarily and will leave the country again.

ATA Carnets and Carnets de Passages may be used in appropriate circumstances for temporary imports such as professional equipment or vehicles, depending on the type of goods and the traveller.

Ordinary tourists carrying normal personal cameras, laptops and similar travel equipment will usually not need a carnet, but professional crews and travellers importing specialised equipment should check the rules in advance.

VAT in Namibia

Namibia levies Value Added Tax on most goods and services. The standard VAT rate is currently 15%.

For most travellers, VAT is simply included in the price paid at shops, restaurants and accommodation establishments.

Can visitors claim VAT back?

Non-resident visitors may qualify for a refund of VAT paid on certain goods purchased in Namibia and subsequently exported from the country.

The refund applies to goods that physically leave Namibia with the traveller and does not generally apply to services such as accommodation, meals, transport or activities that have already been consumed in Namibia.

To support a VAT refund claim, keep the original valid tax invoices for the goods you purchased. You may also be required to present the goods themselves for inspection when leaving Namibia, together with proof that they are being exported.

Do not pack refundable purchases too early

If you intend to claim VAT back on goods, keep them accessible until customs or the relevant refund officials have had an opportunity to inspect them.

Placing everything into checked luggage before completing the necessary inspection can make a refund claim difficult or impossible to process.

VAT refunds are not the same as departure tax

There is an important distinction here. A VAT refund is a tax refund on eligible goods purchased in Namibia and exported by a non-resident traveller. It is not a general refund of taxes paid during your holiday, and it is not a “departure tax”.

This distinction is worth making because older travel information sometimes uses the terms loosely.

Leaving Namibia with cash or valuable goods

Customs rules also apply when leaving Namibia. Travellers may be required to declare currency, negotiable instruments, valuable goods or items that are subject to export restrictions.

Special rules may apply to products derived from wildlife, protected plants, minerals, antiques or other controlled goods. If you have purchased something unusual and intend to take it out of the country, ask the seller whether an export permit or supporting documentation is required.

When in doubt, declare it

Customs officials have the authority to inspect baggage and detain or seize goods that have been imported or exported contrary to the Customs and Excise Act.

That sounds dramatic, but for ordinary travellers the practical lesson is simple: declare anything that may exceed your allowance or require a permit, keep your receipts and ask if you are uncertain.

Customs allowances, VAT procedures and restricted-goods requirements can change, so travellers carrying valuable, unusual or regulated items should confirm the latest requirements with Namibia Revenue Agency before travelling.