Export Levy Act, 2016

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Jurisdiction

Namibia

Citation

Act 2 of 2016

Date

Language

English

Type

Legislation

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Export Levy Act, 2016

Act 2 of 2016

Published in Government Gazette 6042 on 20 June 2016
Assented to on 2 June 2016
Commenced on 1 June 2017 by Commencement of Export Levy Act, 2016
[This is the version of this document from 30 November 2020 and includes any amendments published up to 12 April 2024.]

[Amended by Amendment of Schedules to Export Levy Act: Export Levy Act, 2016 (Government Notice 397 of 2019) on 20 December 2019]
[Amended by Amendment of Schedule 3 of Export Levy Act: Export Levy Act, 2016 (Government Notice 303 of 2020) on 30 November 2020]

ACTTo provide for the imposition of an export levy on certain goods, so as to improve Namibia's value share in its resource base, to encourage further processing or beneficiation of or value addition to such goods, to support national or regional industrial development, to promote the development of regional value chains and to meet revenue needs; and to provide for incidental matters.BE IT ENACTED as passed by the Parliament, and assented to by the President, of the Republic of Namibia, as follows:

BE IT ENACTED as passed by the Parliament, and assented to by the President, of the Republic of Namibia, as follows:

Chapter 1
Introductory provisions (ss 1-3)

1. Definitions

In this Act, unless the context otherwise indicates -"assessment" means a determination by the customs authority of-(a)whether goods are liable to an export levy; and(b)the amount of export levy payable on export levy goods;"Commissioner" means the Commissioner for Customs and Excise referred to in section 1 of the Customs and Excise Act;[Section 26 and section 39(11) of the Namibia Revenue Agency Act 12 of 2017 both provide that a reference in any law to the Commissioner of Customs and Excise must now be construed as a reference to the Commissioner of the Revenue Agency. This presumably also applies to references to the Commissioner for Customs and Excise.]]"customs authority" means -(a)the Commissioner; or(b)an officer, acting under the direction and control of the Commissioner;"Customs and Excise Act" means the Customs and Excise Act, 1998 (Act 20 of 1998);"customs declaration" means a statement, in which the exporter declares the export levy goods and other information required in respect of such a declaration;"export levy" means a levy imposed on export levy goods destined for export from Namibia;"export levy goods" means goods referred to in section 7 as goods subject to an export levy;"export" means to take or cause to be taken out of Namibia;"exporter" means a person who exports export levy goods including any person who, at the time of export-(a)owns goods to be exported;(b)carries the risk in respect of such goods exported;(c)represents that or acts as if he or she is the exporter or owner of such goods exported;(d)actually takes or attempts to take such goods from Namibia;(e)has a beneficial interest in any way in such goods exported; or(f)acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e) above;"goods" means merchandise, articles, products, supplies, commodities, substances, documents or any other things capable of being transported;"Minister" means the Minister responsible for finance;"officer" means an officer referred to in section 1 of the Customs and Excise Act;"person" means a natural or juristic person;"refund" means a refund of an export levy referred to in section 15;"this Act" includes a regulation or a Schedule made or issued under this Act;"time of export" means -(a)if the export levy goods are to be exported by vessel, air or rail, not later than one hour before the goods are delivered to-(i)a container terminal, container or cargo depot, or goods shed to be loaded for export by vessel or air; or(ii)container terminal where the goods will be loaded on board the cross-border railway carriage in which the goods are to be exported;(b)if the export levy goods are to be exported by road -(i)at any time after the goods have been loaded on board the means of transport, but not later than the time the means of transport reaches the land border-post where the goods will be exported; or(ii)before or at the time a person on foot or otherwise reaches the land border-post where the goods will be exported; or(c)if the export levy goods are to be exported through a cross-border pipeline or electric transmission line, within such period as may be determined by the customs authority.

2. Goods to which this act applies

This Act applies to export levy goods exported or to be exported from Namibia.

3. Reference to export levy in other laws

A provision in any other law may not be construed as applying or referring to the export levy under this Act, unless the export levy is specifically mentioned in a provision in such law.

Chapter 2
Commissioner to administer this act (s 4)

4. Commissioner to administer this act

(1)The Commissioner must administer this Act, subject to the direction and control of the Minister.

(2)The provisions of the Customs and Excise Act, relating to -

(a)performance of duties and powers of Commissioner as set out in section 3 of the Customs and Excise Act;

(b)general duties and powers of officers as set out in section 4 of the Customs and Excise Act;

(c)entry, search and seizure in relation to premises and goods;

(d)destruction, detention and disposal in relation to goods;

(e)forfeiture;

(f)appointment and liability of agent;

(g)recovery of penalties by process of law;

(h)jurisdiction of courts; and

(i)notice of intended proceedings and period for instituting proceedings,

apply with necessary changes, to this Act.

Chapter 3
Liability for export levy (ss 5-6)

5. When liability for export levy starts and ends

(1)The liability for export levy on export levy goods destined for export from Namibia, starts when -

(a)the exporter lodges a customs declaration, in accordance with section 9, with the customs authority; and

(b)the customs authority issues to the exporter a document that confers an export levy due status on the goods concerned.

[The word "the" appears to have been accidently omitted before the phrase "customs authority". The phrase "a documents" should be either "a document" or "documents".]

(2)The liability for export levy on export levy goods ends if the export levy as assessed or re-assessed in terms of this Act is paid in full.

6. Export levy is debt due to the state

An export levy payable under this Act is -

(a)paid for the benefit of the State Revenue Fund; and

(b)a debt due to the State.

Chapter 4
Export levy goods and rates of export levy (s 7)

7. Goods subject to export levy and rates of export levy

(1)The goods specified in Column 1 of Schedules 1, 2 and 3 to this Act are subject to an export levy which is payable at the rates specified in Column 2 of Schedules 1, 2 and 3 to this Act.

(2)The Minister may by notice in the Gazette -

(a)amend Schedule 1, 2 or 3 to this Act, by adding goods to be subject to an export levy and the export levy rate applicable to such goods;

(b)amend Schedule 1, 2 or 3 to this Act, by deleting goods which are subject to an export levy and the export levy rate applicable to such goods;

(c)insert or add a new Schedule to this Act, specifying goods subject to an export levy and the export levy rates applicable to such goods;

(d)substitute Schedule 1, 2 or 3 or a Schedule inserted or added in terms of paragraph (c) with another Schedule; or

(e)reduce or increase export levy rates applicable to export levy goods.

Chapter 5
Value of export levy goods (s 8)

8. Value of export levy goods

(1)For the purpose of this section, "free on board" in relation to export levy goods exported or to be exported from Namibia includes all profits, costs, charges and expenses up to the place where the goods leave Namibia, including any agents' commission calculated on such profits, costs, charges or expenses.

(2)The export levy is payable on the value of export levy goods calculated in accordance with this section.

(3)The value for export levy purposes of export levy goods at the time of export of such goods is the free on board price of such goods.

(4)If there is no free on board price in respect of the export levy goods, the value in respect of such goods determined by the customs authority is for the purposes of this Act, considered to be the value of such goods.

(5)If the value of any individual item of exported export levy goods is according to this section -

(a)in excess of N$ One and includes a fraction of a N$ One, such value must be calculated and approximated to the nearest N$ One, an amount in excess of 50 cents being regarded as N$ One; or

(b)less than N$ One, such value must be calculated as N$ One.

Chapter 6
Customs declaration (s 9)

9. Customs declaration

(1)If an export levy is payable in terms of this Act, the exporter must at the time of export submit a customs declaration to the customs authority.

(2)The customs declaration referred to in subsection (2), must be made on the form determined by the Commissioner and be accompanied by such information as may be required.

Chapter 7
Assessment and re-assessment (ss 10-13)

10. Assessment

(1)On receipt of a customs declaration in terms of section 9, the customs authority must -

(a)determine whether goods indicated in the customs declaration are subject to an export levy; and

(b)if an export levy is payable, calculate the amount of export levy payable on the goods in accordance with section 8.

(2)The customs authority must assess the export levy on the export levy goods, in terms of subsection (1), by -

(a)adopting the self-assessment of the export levy referred to in section 11 as its own assessment of the export levy; or

(b)making its own assessment of the export levy.

11. Assessment by exporter

(1)An exporter may -

(a)self-assess the export levy before lodging the customs declaration in terms of section 9, by -

(i)determining the particulars required for the customs declaration; and

(ii)determining the export levy of the goods;

(b)declare on the customs declaration to be lodged in terms of section 9 -

(i)the particulars required for the calculation of the amount of export levy payable on the export levy goods in accordance with the self-assessment; and

(ii)other particulars concerning the self-assessment as may be specified by the customs authority; and

(c)on request by the customs authority provide the customs authority with the details of self-assessment referred to in paragraph (b).

(2)The exporter referred to in subsection (1) must on discovery of an inaccuracy in a self-assessment made in respect of the export levy goods immediately notify the customs authority of such inaccuracy.

12. Re-assessment by customs authority

(1)The customs authority may at any time -

(a)make a re-assessment of the export levy on export levy goods as adopted or assessed by the customs authority in terms of section 11; or

(b)make a re-assessment of the export levy on export levy goods as re-assessed in terms of paragraph (a).

(2)A re-assessment in terms of subsection (1) may be made whether or not-

(a)the export levy goods have been exported;

(b)the export levy goods are still subject to customs control; or

(c)an amount of export levy has been paid on the export levy goods.

(3)When making a re-assessment in terms of subsection (1), the customs authority is not obliged to make the re-assessment with reference to each of the key assessment factors, but may for purposes of the re-assessment apply key assessment factors as applied in previous assessment.

(4)If the amount of export levy as re-assessed in terms of subsection (1) exceeds the amount of levy as assessed in terms of section 10(2), the customs authority must recover the under-payment of levy.

(5)If the amount of export levy as re-assessed in terms of subsection (1) is less than an amount of levy that has been paid, the person who paid that amount of levy is entitled to a refund of the excess.

(6)If the customs authority has re-assessed an export levy in terms of this section the customs authority must give the exporter written notice of the re-assessment as well as the amount of under-payment or excess in respect of the export levy as contemplated in subsection (4) or (5).

13. Time limit on re-assessment

(1)A re-assessment of export levy under section 12, may only be made within a period of five years from the date of liability for export levy.

(2)Despite subsection (1), a re-assessment of an export levy may be made after the expiry of five years from the date of liability of export levy, if -

(a)the re-assessment is made to give effect to a court order or final court decision;

(b)it is necessary to rectify an under-payment or non-payment of export levy that occurred as a result of fraud, misrepresentation, false declaration or non-disclosure of material facts; or

(c)the customs authority and the exporter agree before the expiry of that period to the re-assessment.

Chapter 8
Payment of export levies, interest and penalties (s 14)

14. Payment of export levies, interest and penalties

(1)Export levies, interest or penalties in terms of this Act must be paid in the currency that is legal tender in Namibia.

(2)Despite subsection (1), the customs authority may accept payment for export levies, interest or penalties in a foreign currency that is the equivalent to an amount in Namibia Dollars.

(3)Payment of export levies, interest or penalties in terms of this Act must be made to the customs authority by electronic funds transfer or by other electronic means, including credit and debit cards.

(4)Cash payments may not be accepted, except when electronic means of payment are otherwise not available.

Chapter 9
Refunds (ss 15-17)

15. Refunds

(1)A refund of an export levy paid in terms of this Act may be granted by the Commissioner on a written request submitted to the Commissioner by the person concerned, within five years from the date of liability of the export levy concerned.

(2)The Commissioner may extend the period referred to in subsection (1), if the person concerned demonstrates to the satisfaction of the Commissioner that he or she was prevented from submitting his or her request within the time limit referred to in that subsection due to unforeseeable circumstances.

(3)The Commissioner may not authorise a refund under this section, if the -

(a)export levy was paid in accordance with the assessment practice prevailing at the date of the payment; or

(b)exporter has failed to make a customs declaration as required by section 9.

(4)If the amount to be refunded under subsection (1) is less than N$100 or less than such amount as the Minister may determine by notice in the Gazette, the amount so determined may not be refunded.

(5)If any refund in terms of this Act is due to an exporter who has failed to pay any amount of tax, additional tax, duty, levy, charge, interest or penalty levied or imposed under this Act or any other fiscal legislation administered by the Commissioner, the Commissioner may set off any amount which has become refundable to the exporter under this section against the amount which the exporter has failed to pay or is required to pay.

(6)A refund of export levy, any interest or late payment collected at the time of payment of such levy, does not give rise to the payment of interest by the customs authority.

16. Considering refund request

The Commissioner must consider a request for a refund made under section 15 within 30 days of the date of submission of the request and may -

(a)approve the request and pay the refund to the person concerned; or

(b)refuse the request and in writing notify the person concerned of such refusal.

17. Refunds made in error

(1)Where a refund is in terms of section 15 made in error the initial debt becomes due once more and the customs authority must in writing notify the exporter concerned of the -

(a)error;

(b)amount of export levy, interest or penalties due; and

(c)due date for payment.

(2)If the customs authority refunded an export levy which was in excess of the amount due to be refunded, the person concerned must on the written demand by the Commissioner repay the excess amount.

Chapter 10
Objections (s 18)

18. Objections

(1)An exporter who is aggrieved by an assessment or re-assessment made in terms of section 10 or 12, may within 90 days of the date of assessment or re-assessment lodge an objection against the assessment or re-assessment, with the Commissioner.

(2)The Commissioner may not consider an objection made under subsection (1) which is not send to the Commissioner's office within the time period stated in that subsection, unless the Commissioner is satisfied that reasonable grounds exist for the delay in making the objection.

(3)An objection made in terms of this section must be in writing and must specify in detail the grounds on which it is made.

(4)On receipt of an objection under subsection (1), the Commissioner -

(a)must consider the objection and may reduce or alter the assessment or re-assessment concerned;

(b)may reject the objection and must send to the exporter a notice of such rejection; and

(c)must record any reduction, alteration or rejection made in respect of an assessment.

(5)If no objection is made to an assessment or re-assessment in terms of this section or if an objection is rejected by the Commissioner under subsection (4)(b) or withdrawn by the exporter concerned, the assessment or re-assessment and the reduced or altered assessment is final.

Chapter 11
General provisions (ss 19-25)

19. Manner of conveying or sending decisions and documents

The customs authority may convey any decision taken or send any document issued in terms of this Act, to a person affected by that decision or to whom the document is issued by -

(a)delivering the decision or document by hand;

(b)sending the decision or document by registered post;

(c)telefaxing the decision or document, if that person is equipped to receive telefax messages; or

(d)transmitting the decision or document electronically, if that person is registered as an electronic user on the electronic system of Directorate of Namibia Customs and Excise.

20. Keeping of records, offences and penalties

(1)The exporter must for a period of five years keep records of customs declarations and other related documents.

(2)The exporter must on request by the customs authority, provide the records and documents referred to in subsection (1).

(3)An exporter who fails to maintain records as contemplated in subsection (1) commits an offence and is liable on conviction -

(a)if the failure was made knowingly or recklessly, to a fine not exceeding N$20 000 or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment; or

(b)in any other case, to a fine not exceeding N$10 000 or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment.

21. Interest on unpaid export levies

A person who fails to pay an export levy payable under this Act is liable for the payment of interest at a rate of 20 per cent per annum on the amount of unpaid levy calculated from the first day after the date on which the payment becomes due until the date of payment of such unpaid amount.

22. Penalty for failure to pay export levy

A person who fails to pay any export levy payable under this Act is liable for the payment of a penalty equal to ten per cent of the amount of unpaid levy for each month or part of the unpaid levy calculated from the first day after the due date of payment of such unpaid amount.

23. Penalty for false or misleading statements or information

A person who -

(a)makes a statement to the customs authority that is false or misleading in any material respect; or

(b)omits from a statement made to the customs authority any matter or thing without which the statement is misleading in any material respect,

and the export levy payable by that person exceeds the export levy that would be payable if that person were assessed on the basis that the statement is true, is liable for the payment of a penalty equal to double the amount of excess.

24. Regulations

The Minister may make regulations, not inconsistent with this Act, relating to any matter necessary to administer this Act.

25. Short title and commencement

This Act is called the Export Levy Act, 2016 and comes into operation on a date determined by the Minister by notice in the Gazette.

Schedule 1

Export levy goods and export levy rates for minerals, gas and crude oil products

[Schedule 1 substituted by section 1 of GN 397 of 2019]

Column 1			Export Levy Rates
Main Product	Commodity code	Specific Product	EU	General
Lithium	283691	Lithium Carbonates	Free	2.0%
Diamond	710210	Pure unsorted rough diamonds	2.0%	2.0%
	710221	Sorted by size	1.50%	1.50%
	710231	Sorted & graded	1.00%	1.00%
	710239	Cut & polished	0.50%	0.50%
		Products of jewellery etc.	0%	0%
Zinc
	260800	Crushed Ore	2%	2%
		Zinc Concentrate	1.00%	1.00%
	2620.11	Zinc sheets	0.50%	0.50%
	2620.11	Zinc Ingots	0.25%	0.25%
	7206 - 7216	Steel Products	0.00%	0.00%
Lead, other metals	260700	Lead Concentrate	1.00%	1.00%
Uranium	261210	Uranium oxide/yellow	0.25%	0.25%
Copper	260300	CU Concentrate	1.00%	1.00%
Gold	710813	Gold bullion	1.00%	1.00%
Manganese	260200	Manganese Concentrate	1.00%	1.00%
Fluorspar	2529.212529.22	Acid Grade FluorsparAcid Grade Fluorspar	0.25%	0.25%
Other Metals, Precious and Semi-previous stones	711100710310 - 710399	Pure metalStone	0.25%	0.25%
Dimension stones	251512	Stone blocks	2.00%	15.00%
Marbles	251512	Stone blocks	2.00%	15.00%
Tantalum	8103.20 8 -	Unwrought tantalum, including bars and rods obtained simply by sintering; powders	Free	2.00%
Gas	271121 - 271129.90	Unrefined gas of all types	1.50%	1.50%
	271111	Refined gas of all types	0.00%	0.00%
Crude Oil	2707 all	Unrefined crude oil of all types	1.50%	1.50%
	270900	Refined oil of all types	0.00%	0.00%

Schedule 2

Export levy goods and export levy rates for fish products

[Schedule 2 substituted by section 1 of GN 397 of 2019]

	Column 1	Product form	Export Levy Rate
	Column 1	Whole Round, headed & gutted, fresh, frozen	Export Levy Rate
Main Product	Commodity code		EU	General
Ornamental fish -	0301.11	Fresh Water	1.5%	1.5%
Other live fish: 0301.9	0301.91	Trout	1.5%	1.5%
	0301.92	Eels (Anguilla spp.)	1.5%	1.5%
	0301.93	Carp	1.5%	1.5%
	0301.94	Atlantic and Pacific Bluefin tunas	1.5%	1.5%
	0301.95	Southern Bluefin tunas	1.5%	1.5%
Fish, fresh or chilled: 0302.1	0302.11	Trout	1.5%	1.5%
	0302.13	Pacific salmon	1.5%	1.5%
	0302.19	Atlantic salmon	1.5%	1.5%
Flat fish: 0302.2	0302.21	Halibut	1.5%	1.5%
	0302.22	Plaice (Pleuronectes platessa)	1.5%	1.5%
	0302.23	Sole (Solea spp.)	1.5%	1.5%
	030224	Turbots (Psetta maxima)	1.5%	1.5%
Tunas:0302.3	0302.31	Albacore or long finned tunas	1.5%	1.5%
	0302.32	Yellowfin tunas	1.5%	1.5%
	0302.33	Skipjack or stripe-bellied bonito	1.5%	1.5%
	0302.34	Bigeye tunas (Thunnus obesus)	1.5%	1.5%
	0302.35	Atlantic and Pacific bluefin tunas	1.5%	1.5%
	0302.36	Southern bluefin tuna	1.5%	1.5%
Herrings:0302.4	0302.41	Herrings	1.5%	1.5%
	0302.42	Anchovies	1.5%	1.5%
	0302.43	Sardines	1.5%	1.5%
	0302.44	Mackerel	1.5%	1.5%
	0302.45	Jack and horse mackerel	1.5%	1.5%
	0302.46	Cobia (Rachycentron canadum)	1.5%	1.5%
	0302.47	Swordfish (Xiphias gladius)	1.5%	1.5%
Fish of the families:0302.5	0302.51	Cod	1.5%	1.5%
	0302.52	Haddock	1.5%	1.5%
	0302.53	Coalfish (Pollachius virens)	1.5%	1.5%
	0302.54	Hake	1.5%	1.5%
	0302.55	Alaska Pollack	1.5%	1.5%
	0302.56	Blue whitings	1.5%	1.5%
0302.7:	0302.71	Tilapias	1.5%	1.5%
	0302.72	Catfish	1.5%	1.5%
	0302.73	Carp	1.5%	1.5%
	0302.74	Eels	1.5%	1.5%
	0302.79	other	1.5%	1.5%
Other fish:	0302.81	Dogfish and other sharks	1.5%	1.5%
0302.8	0302.82	Rays and skates (Rajidae)	1.5%	1.5%
	0302.83	Toothfish (Dissostichus spp.)	1.5%	1.5%
	0302.84	Seabass (Dicentrarchus spp.)	1.5%	1.5%
	0302.85	Seabream (Sparidae)	1.5%	1.5%
	0302.89	Other: KingKlip	Free	1.5%
0303 Fish, frozen	0303.11	Salmonidae: Sockeye salmon (red salmon)	1.5%	1.5%
	0303.12	Other Pacific salmon	1.5%	1.5%
	0303.13	Atlantic salmon	1.5%	1.5%
	0303.14	Trout	1.5%	1.5%
	0303.23	Tilapias	1.5%	1.5%
	0303.24	Catfish	1.5%	1.5%
	0303.25	Carp	1.5%	1.5%
	0303.26	Eels	1.5%	1.5%
0303.3 Flat fish	0303.31	Halibut	1.5%	1.5%
	0303.32	Plaice (Pleuronectes platessa)	1.5%	1.5%
	0303.33	Sole (Solea spp.)	1.5%	1.5%
	0303.34	Turbots (Psetta maxima)	1.5%	1.5%
	0303.39 8	Other
0303.4Tunas(OF THE GENUS THUNNUS)	0303.41	Southern blue fin tuna	1.5%	1.5%
	0303.42	Yellow fin tunas	1.5%	1.5%
	0303.43	Skipjack or stripe-bellied bonito	1.5%	1.5%
	0303.44	Bigeye tunas	1.5%	1.5%
	0303.45	Atlantic and Pacific blue fin tunas	1.5%	1.5%
	0303.46	Albacore or long finned tunas	1.5%	1.5%
0303.5	0303.51	Herrings	1.5%	1.5%
	0303.53	Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus),	1.5%	1.5%
	0303.54	Mackerel	1.5%	1.5%
	0303.55	Jack and horse mackerel	1.5%	1.5%
	0303.56	Cobia	1.5%	1.5%
	0303.57	Swordfish	1.5%	1.5%
0303.6	0303.63	Cod	1.5%	1.5%
	0303.64	Haddock	1.5%	1.5%
	0303.65	Coalfish	1.5%	1.5%
	0303.66	Hake	1.5%	1.5%
	0303.67	Alaska Pollack	1.5%	1.5%
	0303.68	Blue whitings	1.5%	1.5%
0303.8	0303.81	Dogfish and other sharks	1.5%	1.5%
	0303.82	Rays and skates	1.5%	1.5%
	0303.83	Toothfish	1.5%	1.5%
	0303.84	Seabass	1.5%	1.5%
	0303.89	Other: KingKlip	Free	1.5%

Schedule 3

Export levy goods and export levy rates for forestry products

[Schedule 3 substituted by section 1 of GN 397 of 2019 and by section 1 of Government Notice 303 of 2020]

Column 1			Column 2
Main Products	Commodity Code	Specific Products	Export Levy Rate
Main Products	Commodity Code	Specific Products	EU	General
Mopane roots	12119090	Mopane Roots, sorted	1.50%	1.50%
	12119090	Mopane Roots, unsorted	2.00%	2.00%
		Sandblasted mopane roots	0.00%	0.00%
Devils claw	12119080	Root tubers	1.50%	1.50%
	12119090	Devil's claw, sliced and dried	1.00%	1.00%
	13021990	Chemicals extraction of Devil's claw	0.25%	0.25%
	12119080	Pharmaceutical and other products of Devil's Claw	0.00%	0.00%
Hoodia	12119090	Hoodia plant log	2.00%	2.00%
	121190	Hoodia, sliced and dried	1.00%	1.00%
	13021990	Chemicals extraction of hoodia	0.25%	0.25%
	12119080	Pharmaceutical and other products of hoodia	0.00%	0.00%
Wood	4401.11	Fuel wood, in logs, in billets... or in similar forms: Coniferous wood in chips or particles	Free	N$2/kg
	4401.12	Fuel wood, in logs, in billets... or in similar forms: Non-coniferous wood in chips or particles	Free	N$2/kg
	4401.21	Wood in chips or particles: Coniferous	Free	N$2/kg
	4401.22	Wood in chips or particles: Non-coniferous	Free	N$2/kg
	4401.31	Sawdust, wood waste and scrap, agglomerated, in logs, briquettes, pellets or similar forms: wood pellets	Free	N$2/kg
	4401.39	Sawdust, wood waste and scrap, agglomerated, in logs, briquettes, pellets or similar forms: Other	Free	N$2/kg
	4401.40	Sawdust, wood waste and scrap, Not agglomerated	Free	N$2/kg
	4403.11	Wood in the rough..., treated with paint, stains, creosote, etc Coniferous	Free	N$2/kg
	4403.12	Wood in the rough..., treated with paint, stains, creosote, etc Non- Coniferous	Free	N$2/kg
	4403.21	Other coniferous wood in the rough of pine of which any cross-sectional dimension is 15cm or more	Free	N$2/kg
	4403.22	Other coniferous wood of pine	free	N$2/kg
	4403.23	Other coniferous wood of fir and spruce of which any cross-sectional dimension is 15cm or more	Free	N$2/kg
	4403.24	Other coniferous wood of fir and spruce, other	Free	N$2/kg
	4403.25	Other of which any cross-sectional dimension is 15cm or more	Free	N$2/kg
	4403.26	Other	free	N$2/kg
	4403.4	Other, of tropical wood:	Free	N$2/kg
	4403.41	Dark red meranti, light red meranti and meranti bakau	Free	N$2/kg
	4403.49	Other: Including Burkia Africana, sering (Omutundungu)Baikiaea plurijuga (Zambezi Teak)Combretum imberbe lead wood (Omukuku)Acacia Senegalensis Acacia Erioloba Camel thorn (Omwoonde)colophospermum mopane wood (Mopane tree, Omusati)Pterocarpus angolensis, Kiaat, MuguvaTerminalia sericea (Silver Cluster-leaf, Geelhout)Berchemia Zeyheri (Red Ivory)guibourtia coleosperma Rosewood (Musivi)terminalia prunioides (Omuhama)	Free	N$2/kg
	4403.91	Oak wood (Quercus spp.) in the rough,	free	N$2/kg
	4403.93	Of beech wood (Fagus spp.) in the rough of which any cross-sectional dimension is 15cm or more	Free	N$2/kg
	4403.94	Of beech wood (Fagus spp.)	Free	N$2/kg
	4403.95	Of birch (Betula spp) of which any cross-sectional dimension is 15cm or more	Free	N$2/kg
	4403.96	Of birch (Betula spp)	Free	N$2/kg
	4403.97	Of poplar and aspen (Populus spp.)	free	N$2/kg
	4403.98	Of eucalyptus	Free	N$2/kg
	4403.99	Other:	Free	N$2/kg
	4403.99.10	Of yellowwood (Podocarpus Falcatus, Podocarpus Henkelli, Podocarpus Latfolius)	Free	N$2/kg
	4403.99.20	Of Black Stinkwood (Ocotea Bullata)	free	N$2/kg
	4403.99.30	Of Blackwood (Acasia Melanoxylon)	Free	N$2/kg
	4403.99.90	Other: Including Burkia Africana, sering (Omutundungu)Baikiaea plurijuga (Zambezi Teak)Combretum imberbe lead wood (Omukuku)Acacia Senegalensis Acacia Erioloba Camel thorn (Omwoonde)colophospermum mopane wood (Mopane tree, Omusati)Pterocarpus angolensis, Kiaat, MuguvaTerminalia sericea (Silver Cluster-leaf, Geelhout)Berchemia Zeyheri (Red Ivory)guibourtia coleosperma Rosewood (Musivi)terminalia prunioides (Omuhama)	Free	N$2/kg

Schedule 4

Export levy goods and export levy rates for live animal and live animal products

[Schedule 4 added by section 2 of GN 397 of 2019]

TARIFF HEADING	CD	ARTICLE DESCRIPTION	STATISTICAL UNIT	Export Levy Rate
TARIFF HEADING	CD	ARTICLE DESCRIPTION	STATISTICAL UNIT	EU	General
41.01		Bovine hides:Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split:	U	60%	60%
4102		Goat and sheep skins:Sheep skins in wet or dry form, whether salted or not, but excluding skins in pickled, wet blue, crust, dyed crust or finished leather form. Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split (excluding those excluded by Note 1(c) to this Chapter):	U	60%	60%
4101		Pickled skinsPickled skins of Bovine Animals	U	15%	15%
4102.21.10		Pickled skinsPickled skins of Sheep or Lamb	U	15%	15%
4102.21.90		Pickled skinsPickled skins, other	U	15%	15%
4103.20 00		Pickled skinsPickled skins of Reptiles	U	15%	15%

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History of this document

30 November 2020 this version

Amended by Amendment of Schedule 3 of Export Levy Act: Export Levy Act, 2016

20 December 2019

Amended by Amendment of Schedules to Export Levy Act: Export Levy Act, 2016

Read this version

01 June 2017

Commenced by Commencement of Export Levy Act, 2016

20 June 2016

Published in Government Gazette 6042

Read this version

02 June 2016

Assented to

Cited documents 1

Legislation 1

Customs and Excise Act, 1998

Documents citing this one 7

Gazette 5

Judgment 1

Africa Big Lion Mining (Pty) Ltd (‘ABLM’) v Commissioner for Customs and Excise and Others (HC-MD-CIV-MOT-REV-2022/00608) [2023] NAHCMD 735 (15 November 2023)

Legislation 1

Namibia Revenue Agency Act, 2017

Export Levy Act, 2016

Related documents

Export Levy Act, 2016

Act 2 of 2016

Chapter 1Introductory provisions (ss 1-3)

1. Definitions

2. Goods to which this act applies

3. Reference to export levy in other laws

Chapter 2Commissioner to administer this act (s 4)

4. Commissioner to administer this act

Chapter 3Liability for export levy (ss 5-6)

5. When liability for export levy starts and ends

6. Export levy is debt due to the state

Chapter 4Export levy goods and rates of export levy (s 7)

7. Goods subject to export levy and rates of export levy

Chapter 5Value of export levy goods (s 8)

8. Value of export levy goods

Chapter 6Customs declaration (s 9)

9. Customs declaration

Chapter 7Assessment and re-assessment (ss 10-13)

10. Assessment

11. Assessment by exporter

12. Re-assessment by customs authority

13. Time limit on re-assessment

Chapter 8Payment of export levies, interest and penalties (s 14)

14. Payment of export levies, interest and penalties

Chapter 9Refunds (ss 15-17)

15. Refunds

16. Considering refund request

17. Refunds made in error

Chapter 10Objections (s 18)

18. Objections

Chapter 11General provisions (ss 19-25)

19. Manner of conveying or sending decisions and documents

20. Keeping of records, offences and penalties

21. Interest on unpaid export levies

22. Penalty for failure to pay export levy

23. Penalty for false or misleading statements or information

24. Regulations

25. Short title and commencement

Schedule 1

Export levy goods and export levy rates for minerals, gas and crude oil products

Schedule 2

Export levy goods and export levy rates for fish products

Schedule 3

Export levy goods and export levy rates for forestry products

Schedule 4

Export levy goods and export levy rates for live animal and live animal products

History of this document

30 November 2020 this version

20 December 2019

01 June 2017

20 June 2016

02 June 2016

Related documents

Cited documents 1

Legislation 1

Documents citing this one 7

Gazette 5

Judgment 1

Legislation 1

Chapter 1
Introductory provisions (ss 1-3)

Chapter 2
Commissioner to administer this act (s 4)

Chapter 3
Liability for export levy (ss 5-6)

Chapter 4
Export levy goods and rates of export levy (s 7)

Chapter 5
Value of export levy goods (s 8)

Chapter 6
Customs declaration (s 9)

Chapter 7
Assessment and re-assessment (ss 10-13)

Chapter 8
Payment of export levies, interest and penalties (s 14)

Chapter 9
Refunds (ss 15-17)

Chapter 10
Objections (s 18)

Chapter 11
General provisions (ss 19-25)