All goods and gifts, acquired abroad or in any duty-free shop including goods bought duty free on an aircraft and/or ship are subject to payment of customs duty and Value Added Tax (VAT), when brought into Namibia.
As a concession however, travellers may qualify for the following:
Certain duty-free allowances.
A flat rate assessment; on goods brought into Namibia as accompanied baggage.
Duty free allowance:
400 Cigarettes (enough to keep you coughing for a few days!)
50 Cigars 50
250 grams of cigarette or pipe tobacco
2 litres wine
1 litre spirits or other alcoholic beverage
250ml Toilet water
Persons under 18 are not entitled to tobacco and/or drinks allowances.
New or used goods to the value of N$ 1250.