LRA Lesotho Revenue Authority : Register For Customs

Organization : Lesotho Revenue Authority
Type of Facility : Register For Customs
Country: Lesotho

Website : http://www.lra.org.ls/
Download Forms : http://www.lra.org.ls/

Register For Customs :

Guidelines For Registration As A Clearing Agency:
** A written application letter to the Commissioner for Customs and Excise.
** Applicant and staff must attend both oral and written interviews

Related : LRA Lesotho Revenue Authority Register For Income Tax : www.statusin.org/8942.html

** Submission of completed form CE 185.10 (Obtainable from Customs and Excise)
** Submission of license issued by the Ministry of Trade, Industry, Cooperatives and Marketing.
** Submission of Certificate of Incorporation from the Registrar of Companies.
** Submission of a certified copy of Managing Director’s ID document or passport (pages 1, 2, and 3)

** Submission of a bank statement (from local bank).
** Submission of a duly signed surety bond (from local bank) which shall have been determined by Customs and Excise.
** Submission of Memorandum and Article of Association of the company requesting registration.
** A license fee of M100.00 shall be payable to the Commissioner for Customs and Excise at State warehouse.

NB:
The registration will be valid once all the above mentioned requirements have been fulfilled.

The following instruments are a must for a Clearing Agency in order to operate effectively and efficiently:
** Customs & Excise Act 1982 As Amended (Act No10 Of 1982)
** Customs & Excise Rules And Regulations 1984
** Customs & Excise Tariff Book

Guidelines For Registration As A Manufacture (470.03):
** A written application letter to the Commissioner for Customs and Excise.
** Submission of completed form CE 185.10 (Obtainable from Customs and Excise)
** Submission of license issued by the Ministry of Trade, Industry, Cooperatives and Marketing.
** Submission of Certificate of Incorporation from the Registrar of Companies.
** Submission of a certified copy of Managing Director’s ID document or passport (relevant pages)
** Submission of a bank statement (from local bank).
** Submission of a duly signed surety bond (from local bank) which shall have been determined by Customs and Excise.
** Submission of Memorandum and Article of Association of the company requesting registration.
** A license fee of M100.00 shall be payable to the Commissioner for Customs and Excise at State warehouse.
** Submission of a site plan where manufacturing process is going to be executed with specific proof that a separate rebate store exists where raw materials imported under rebate will be stored.

NB:
The registration will be valid once all the above mentioned requirements have been fulfilled.

Requiremnts For Construction Of The Bonded Or Rebates Store & Manufacturing Warehouse:
** The door must be fitted with a hasp and staple to accommodate Customs lock.
** All other doors, lifts or chutes communicating from the warehouse must be capable of being locked from within.
** The walls of a building should in general be of robust material like brick, stone or concrete and the roof of slate, tiles or iron.
** The partition between the rebate store and the manufacturing warehouse must extend to the ceiling.
** All windows and all skylights must be burglarproofed.
** The warehouse must be independent and self-contained, that is, it should not share premises with other buildings of third parties.
** The security fence of razor-wire must be of the minimum height of two meters.
** Fire-extinguishers must be inserted at strategic places within both the rebate store and the manufacturing warehouse.
** A rebate store should not be used as a thoroughfare.

Guidelines For Registration As A Bonded Warehouse:
** A written application letter to the Commissioner for Customs and Excise.
** Submission of completed form CE 185.10 (Obtainable from Customs and Excise)
** Submission of license issued by the Ministry of Trade, Industry, Cooperatives and Marketing.
** Submission of Certificate of Incorporation from the Registrar of Companies.
** Submission of a certified copy of Managing Director’s ID document or passport (relevant pages)
** Submission of a bank statement (from local bank).
** Submission of Memorandum and Article of Association of the company requesting registration.
** Submission of a duly signed surety bond (from local bank) which shall have been determined by Customs and Excise.
** A license fee of M100.00 shall be payable to the Commissioner for Customs and Excise at State warehouse.
** Submission of a site plan where Bonded warehouse is going to be executed.

NB:
The registration will be valid once all the above mentioned requirements have been fulfilled.

Requirements For Construction Of The Bonded Or Rebates Store & Manufacturing Warehouse:
** The door must be fitted with a hasp and staple to accommodate Customs lock.
** All other doors, lifts or chutes communicating from the warehouse must be capable of being locked from within.
** The walls of a building should in general be of robust material like brick, stone or concrete and the roof of slate, tiles or iron.
** The partition between the rebate store and the manufacturing warehouse must extend to the ceiling.
** All windows and all skylights must be burglarproofed.
** The warehouse must be independent and self-contained, that is, it should not share premises with other buildings of third parties.
** The security fence of razor-wire must be of the minimum height of two meters.
** Fire-extinguishers must be inserted at strategic places within both the rebate store and the manufacturing warehouse.
** A rebate store should not be used as a thoroughfare.