- Is amended by Amendment of Schedules to Export Levy Act: Export Levy Act, 2016
- Is amended by Amendment of Schedule 3 of Export Levy Act: Export Levy Act, 2016
- Is commenced by Commencement of Export Levy Act, 2016
Export Levy Act, 2016
Act 2 of 2016
- Published in Government Gazette no. 6042 on 20 June 2016
- Assented to on 2 June 2016
- Commenced on 1 June 2017 by Government Notice of 2017
- [This is the version of this document from 30 November 2020 and includes any amendments published up to 6 October 2022.]
- [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]
Introductory provisions (ss 1-3)
1. DefinitionsIn 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 appliesThis Act applies to export levy goods exported or to be exported from Namibia.
3. Reference to export levy in other lawsA 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.
Commissioner to administer this act (s 4)
4. Commissioner to administer this act
Liability for export levy (ss 5-6)
5. When liability for export levy starts and ends
6. Export levy is debt due to the stateAn export levy payable under this Act is -
Export levy goods and rates of export levy (s 7)
7. Goods subject to export levy and rates of export levy
Value of export levy goods (s 8)
8. Value of export levy goods
Customs declaration (s 9)
9. Customs declaration
Assessment and re-assessment (ss 10-13)
11. Assessment by exporter
12. Re-assessment by customs authority
13. Time limit on re-assessment
Payment of export levies, interest and penalties (s 14)
14. Payment of export levies, interest and penalties
Refunds (ss 15-17)
16. Considering refund requestThe 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 -
17. Refunds made in error
Objections (s 18)
General provisions (ss 19-25)
19. Manner of conveying or sending decisions and documentsThe 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 -
20. Keeping of records, offences and penalties
21. Interest on unpaid export leviesA 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 levyA 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 informationA person who -
24. RegulationsThe Minister may make regulations, not inconsistent with this Act, relating to any matter necessary to administer this Act.
25. Short title and commencementThis Act is called the Export Levy Act, 2016 and comes into operation on a date determined by the Minister by notice in the Gazette.
History of this document
30 November 2020 this version
20 December 2019
01 June 2017
20 June 2016
Published in Government Gazette number 6042Read this version
02 June 2016