Rebate Item |
Description |
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406.00 |
Goods for Heads of State, Diplomatic and other Foreign Representatives. |
407.1 |
Personal effects and sporting and recreational equipment, new or used: (1) Imported either as accompanied or unaccompanied passengers’ baggage by non-residents of Namibia for their own use during their stay in Namibia; (2) exported by residents of Namibia for their own use while abroad and subsequently reimported either as accompanied or unaccompanied passengers’ baggage by such residents. |
407.02 |
Goods imported as accompanied passengers’ baggage either by non-residents or residents of Namibia and cleared at the place where such persons disembark or enter Namibia: (1) Per person, any of the following consumable products: (1.1) Wine, not exceeding 2 litres; (1.2) spirituous and other alcoholic beverages, a total quantity not exceeding 1 litre; (1.3) manufactured tobacco, not exceeding 400 cigarettes and 50 cigars and 250 g of cigarette or pipe tobacco; (1.4) perfumery not exceeding 50 ml and toilet water not exceeding 250 ml.(2) Other new or used goods (excluding television receiving sets) of a total value not exceeding N$1 250 per person. (3) Additional goods, new or used, of a total value not exceeding N$10 000 per person (excluding goods of a class or kind specified in subitems (1.1) to (1.4), inclusive, of this item). |
407.06 |
Household furniture, other household effects and other removable articles, including equipment necessary for the exercise of the calling, trade or profession of the person, other than industrial, commercial or agricultural plant and excluding motor vehicles, alcoholic beverages and tobacco goods, the bona fide property of a natural person (including a returning resident of Namibia) and members of his or her family, imported for own use on change of his or her residence to Namibia. |
409.01 |
Imported goods exported and thereafter returned to or brought back by the exporter, without having been subjected to any process of manufacture or manipulation and without a permanent change of ownership: Provided that the exemption shall not apply if at the time of export of such goods - (1) the supply of the goods was charged with tax at the rate of zero per cent under section 9; or (2) the supply of those goods was made before the commencement date and that supply would have been charged with tax at the rate of zero per cent under section 9, if the supply had taken place on or after the commencement date. |
409.02 |
Goods (including packing containers) produced or manufactured in Namibia, exported therefrom and thereafter returned to or brought back by the exporter, without having been subjected to any process of manufacture or manipulation and without a permanent change in ownership having taken place (excluding excisable goods exported ex a customs and excise warehouse): Provided that the exemption shall not apply if at the time of export of such goods - (1) the supply of the goods was charged with tax at the rate of zero per cent under section 9; or (2) the supply of those goods was made before the commencement date and that supply would have been charged with tax at the rate of zero per cent under section 9, if the supply had taken place on or after the commencement date. |
409.04 |
Imported or locally manufactured articles sent abroad for processing or repair, provided they are exported under customs and excise supervision, retain their essential character, are returned to the exporter, no change of ownership having taken place, and can be identified on reimportation: Provided that the exemption shall apply only to the extent of the value of the goods sent from Namibia on the day the goods left Namibia. |
409.06 |
Excisable goods exported ex a customs and excise warehouse and thereafter returned or brought back by the exporter, without having been subjected to any process of manufacture or manipulation and without a permanent change in ownership having taken place: Provided that the exemption shall not apply if at the time of export of such goods - (1) the supply of the goods was charged with tax at the rate of zero per cent under section 9; or (2) the supply of those goods was made before the commencement date and that supply would have been charged with tax at the rate of zero per cent under section 9, if the supply had taken place on or after the commencement date. |
409.07 |
Compensating products obtained abroad from goods temporarily exported for outward processing, in terms of a specific permit issued by the Permanent Secretary: Trade and Industry, provided - (1) the specific permit is obtained before the temporary exportation of the goods; and (2) any additional conditions which may be stipulated in the said permit are complied with; and (3) the exemption shall apply only to the extent of the value of the goods sent from Namibia on the day the goods left Namibia. |
412.03 |
Used personal or household effects (excluding motor vehicles) bequeathed to persons residing in Namibia. |
412.04 |
Used property of a person normally resident in Namibia who dies while temporarily outside Namibia. |
412.10 |
Bona fide unsolicited gifts of not more than two parcels per person per calendar year and of which the value per parcel does not exceed N$400 (excluding goods contained in passengers’ baggage, wine, spirits and manufactured tobacco (including cigarettes and cigars) consigned by natural persons abroad to natural persons in Namibia. |
412.11 |
Goods imported - (1) for the relief of distress of persons in cases of famine or other national disaster; or (2) under any technical assistance agreement contemplated in subparagraph (b); or (3) in terms of an obligation under any multilateral international agreement to which Namibia is a party. |
412.12 |
Goods imported for any purpose agreed upon between the Governments of Namibia, Botswana, Lesotho, South Africa and Swaziland. |
470.01 |
Goods temporarily admitted for processing, provided such goods do not become the property of the importer. |
470.02 |
Goods for repair, cleaning or reconditioning. |
480.00 |
Goods temporarily admitted for specific purposes. |
490.00 |
Goods temporarily admitted subject to exportation in the same state; or |