WORLD TRADE  
ORGANIZATION  G/LIC/N/3/LSO/2 
23 November 2010 
 (10-6239) 
Committee on Import Licensing Original:   English 
  
 
REPLIES TO QUESTIONNAIRE ON IMPORT LICENSING PROCEDURES
1 
 
Notification under Article 7.3 of the Agreement on Import Licensing Procedures  
 
LESOTHO 
 
  The following communication, dated 15 November 2010, is being circulated at the request of 
the delegation of Lesotho.  
_______________ 
 
 
 The list of products covered under Lesotho's Impo rt Licensing/Import Permit system has been 
specified in the "Import Restricti ons (Amendment) Regulations, 2009".  This regulation also stipulates 
the relevant authorities responsib le for managing the licensing pr ocess of each product. The import 
licensing system generally requires an importer to first approach the relevant issuing authority to be 
guided on the specific application ma terial required for importation of the specified product.  Once the 
necessary documentation has been procured, the importer presents these along with a completed 
application form to the issuing authority for consider ation.  The documentation is then reviewed against 
the administrative requirements and within the timeline  specified by the issuing authority for import of 
the specified product.  An import  permit is issued once the appr oval process is complete. Applied 
terminology varies by institution with some issu ing "import permits" while other issue "import 
licences". The main licence categories in Lesot ho fall within import permit/licences offered by the 
following institutions: 
 
I. MINISTRY OF TRADE: ONE-STOP BUSINESS FACILITY (OBFC) LICENSING SYSTEM.............................................................................................................2
 
II. DEPARTMENT OF MARKETING .......................................................................................4  
III. DEPARTMENT OF LIVESTOCK.........................................................................................7  
IV. DEPARTMENT OF MINES AND GEOLOGY ....................................................................8  
V. DEPARTMENT OF ENERGY .............................................................................................10  
VI. MINISTRY OF TOURISM ...................................................................................................13  
VII. LESOTHO DAIRY BOARD .................................................................................................15  
VIII.  CENTRAL BANK OF LESOTHO .......................................................................................16  
 
 
                                                      
 1 See G/LIC/3, Annex, for the Questionnaire. G/LIC/N/3/LSO/2 
Page 2  
 
  I. MINISTRY OF TRADE: ONE-STOP BUSI NESS FACILITY (OBFC) LICENSING 
SYSTEM 
Outline of System
 
 
Import Permit  
 
1. The importer lodges an application through the provided system in Ministry of Trade and Industry Cooperatives and Marketing (MTICM) – OBFC; the system they apply already has an application whereby the importer fills in the require d information. After the completion of the form, 
the importer clicks the save button, and automatical ly the application reflects in imports & exports 
officers desk through the system. After receiving th e application, the officer searches the send job, 
checks it against the required standards, if the in formation is authentic, the officer approves the 
application and print the permit licence.  Rebate Permit
 
 
 In order for the importer to obtain the rebate  permit, she/he has to be the holder of the 
manufacturing licence obtained from MTICM. With the manufacturing licence, the importer registers with LRA with the aim of inform ing the LRA that the products to be manufactured will be exported 
so that the importer will be exempted from certain duties. 
 
Purposes and coverage of licensing
 
 
2. Permits are required for:   Import permit
: 
 
- Clothing including used clothing;  - Tires including used tires;  - Vehicles including used vehicles.   Rebate Permit
:  
 
- Raw material for footwear & textiles.  3. The permit system applies to goods originating in and coming from all countries with exception 
of the South African Customs Union region. 
 
4. The permit system is not intended to restrict the quantity or value of imports of goods listed but 
rather to monitor the inflow (collect statistics).   5. Laws, regulation and/or administrative order under which the licensing is maintained:  import 
licensing procedures in Lesotho are governed by the Export and Import Control Act of 1984 (Amended 
1996) and the Import Restrictions (Ame ndment) Regulation, 2009.  The lice nsing is statutorily required.  
The legislation does not leave design ation of products subject to licensi ng to administrative discretion.  
It is not possible for the Ministry of Trade to abolish the system without legislative approval but 
improvements of the system are possible.  Procedures
 
 
6. Not applicable.   G/LIC/N/3/LSO/2 
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  7.(a) Import and rebate permits a pplications are processed in the minimum time of two hours, and 
maximum time of a day, but licence applica tion have to be made prior to scheduled 
importation. 
  Licences may not be obtained w ithin a shorter time-limit as th e system automatically detects 
first applications. However in circumstances wh ere goods arrive at the port without a permit, 
such permit maybe issued upon the discretion of th e OBFC Director but s till have to follow the 
procedure. 
 (b)  Permits may be granted imme diately on request provided all re levant documentati on is available 
and the goods are not yet within the country. 
   (c) There are no limitations as to the period of the year during which application for licence 
and/or importation may be made. 
 
(d)  Consideration of import and re bate permits applications is effected by a single administrative 
organ; however, any relevant documentation re quired from other administrative organs (such 
as the police or revenue authorities) has to be procured prior to submission of application to OBFC. 
 
8.  Permits are not granted on the basis that the applicant did not meet requirements or presented 
falsified information.  Reas ons for refusal are given to the applicant in writing.  The applicant can appeal 
the decision to the Minister of Trade; however, there is no appeal procedure specified in the legislation. 
 
Eligibility of Importers to Apply for Licence
 
 
9. All persons firms and institutions in good legal standing are eligible to apply.  Both nationals 
and foreigners with valid residence permits are equally eligible to apply for permits. 
  
Documentation and Other Requiremen ts for Application for Licence  
 
10. A sample import application fo rm is required.  Documents that  the importer is required to 
supply with the application are: cer tified copies of passport, traders/ manufacturers licence, pro-forma 
invoice, affidavit forms, clearing instruc tions, bill of landing or airway bill. 
 11. Documents required upon actual importation incl ude: import permit, bill of lading or airway 
bill.  
12. There are no import li censing fees or administrative charges.   
 13. There no deposit or advance payment requirement.  
Conditions of Licensing
 
 14. Import and rebate permits ar e granted per consignment; the validity of a licence may not be 
extended but a new licence can be granted.  15. There is no penalty for the non-utilisa tion of a licence or a portion of a licence. 
 
16. Licences cannot be transferable between importers. 
 17. No other conditions are attached to the issue of an import permit or rebate.  G/LIC/N/3/LSO/2 
Page 4  
 
  Other Procedural Requirements
 
 
18. There are no other administrative procedures.  19. Foreign exchange is automatically provided by  the banking authorities for goods to be imported 
if other administrative procedures required are fulfilled.  Licences are not required as a condition to 
obtaining foreign exchange.  Formalities to be fu lfilled to obtain the foreign exchange include the 
presentation of identification document, proof of sufficient funds in bank account, and a Pro-Forma 
Invoice.  II. DEPARTMENT OF MARKETING 
Outline of System
 
 
Import Permit  
 
1. An importer lodges his/her application with the Department of Marketing at the Ministry of 
Trade and Industry, Cooperatives and Marketing.  A pplications are considered on the spot and import 
permits are issued automatically for all approved applications.   
 
Purposes and coverage of licensing  
 2. Permits are required for:  
 - Sugar; - Bread; - Fresh fruits and fresh vegetables; 
- Pulses; 
- Red meat; - Poultry and eggs; - Wool and Mohair.  3. The system applies to goods originating in and coming from all countries with no exception. 
 
4. The system is intended to regulate the quantity  of imports of some agricultural products to 
encourage domestic production of agricultural produ cts depending on the availability of local produce. 
Furthermore, the permits are issued to sugar packers to allow them to import raw sugar.  In the case of red meat, the system is in place to ensure imports  are sourced from reliable and hygienically approved 
suppliers. 
  The import permit system complements existi ng training programs aimed at assisting farmers 
acquire the capacity to operate competitively.  5. Law, regulation and/or admi nistrative order under which th e import permit is maintained: 
import restrictions (Amendment) Regulation, 2009, Agricultural Marketi ng Act, 1967, Marketing 
Import Control Regulations Lega l notices: 176/1989 for sugar, 15/1969 for poultry and eggs, S/2005 for 
bread, 141/1992 for meat, 28.1992 for pulses, 178.1986 for pulses.   The licensing is statutorily required.  The legislation does not leave designation of products 
subject to licensing to administrative discretion.  It is not possible for the Department of Marketing to 
abolish the system without legislative approval but improvements of the system are possible.   G/LIC/N/3/LSO/2 
 Page 5 
 
 
  Procedures  
 
6.  For products under restriction as to the quantity or value of imports (whe ther applicable globally 
or to a limited number of countries or whet her established bilaterally or unilaterally): 
 
I. Information relating to the allocation of quotas (including amounts) and formalities of filing 
applications for import permits is not forma lly published but is made available to all 
individuals through "District Mark eting Officers" who report to th e Department of Marketing.  
  Use of the quota is allocated to all entities deemed by administrative directive as qualified 
importers of the listed agricultural products. 
   II. Quotas are determined on a monthly basis.  There are no cases wher e the size of quota is 
determined on a yearly basis but  import permits are issued on a si x-monthly or quarterly basis.  
 
III. Import permits are not  allotted for certain goods partly or only to domestic producers of like 
goods.  Regular inspections at port of entry and trad er's premises are mechan isms used to ensure 
allocated permits are actually us ed for imports.  Unused allocations cannot be added to quotas 
for a succeeding period.  The names of importers to whom import permits have been allocated can be made known to governments and export promotion bodies of e xporting countries upon 
request. 
 
IV. Applications for import permits can be su bmitted immediately after the monthly quota is 
determined.   
 V. Applications are processed immedi ately upon submission by applicants.   
 
VI. Importation can occur immediately after import permit is issued.  VII. The Department of Marketing is the singl e administrative organ de signated to consider 
applications for import permits.  The importer s do not have to approach more than one 
administrative organ. 
 
VIII. Where demand for import permits cannot be fully  satisfied, allocation to applicants is made on a 
first come, first served  basis.  No maximum allocation am ount is set per applicant.  New 
importers are only required to meet ordinary crit eria and their applications are examined on 
receipt.   
 
IX. Import permit are required in th e case of bilateral quotas or expo rt restraint arrangements where 
export permits are issued by expor ting countries.  Import permits ar e also issued automatically 
in such cases. 
 X. There are currently no cases where imports are allowed on the basis of export permits only. 
 
XI. There are no products for whic h import permits are issued on  condition that goods should be 
exported and not sold in the domestic market. 
 7.  Import permits are not required for agricu ltural products with no quantitative limit on their 
importation. 
 
8.  Permits are not granted on the basis that the applicant did not meet ordinary criteria including 
when  there is abundant supply of the pro ducts in request locally.  The r easons for refusal can be given to 
the applicant in person, by telephone  or in writing.  The applicant can appeal the decision to the G/LIC/N/3/LSO/2 
Page 6  
 
  Permanent Secretary of the Ministry  of Trade and Industry, Cooperatives and Marketing; however, there 
is no appeal procedure specified in the legislation.  
Eligibility of Importers to Apply for Licence
 
 9. For certain products where a quota applies, only approved importers of the said product can 
apply for an import permit.  Qualified importe rs for each product are listed as follows:  
 - Sugar: packers only; - Poultry and eggs: licensed butchery, diary shop, traders licence holders of all levels, hotels, 
restaurants and food caterers; 
- Bread: all traders licence holders with exception of butchery and dairy shop, hotels  
restaurants and food caters; 
- Meat: butchery and other traders licence holde rs, hotels,  restaurants and food caters; 
- Fruits and vegetables:  butc hery and other traders licences holders, hotels,  restaurants and 
food caters; 
- Pulses: all traders licence holders, hotels, and restaurants.   As indicated above, impor t permits are not required for all other products. 
 
Documentation and Other Requiremen ts for Application for Licence 
 
 
10. A sample import application fo rm for sugar import is required, (required in formation is largely 
the same for all other products wh ere an import perm it is required). 
  Documents the importer is  required to supply with the applica tion are: traders or manufacturers 
licence. 
 11. Documents required upon actual  importation include: Import perm it and declaration of invoices. 
 12. There are no fees or administrative charges attached to the granting of an import permit.    
13. There is no deposit or advance payment requirement. 
 
Conditions of Licensing
 
 
14. There is no specified validity period for permit, but validity canno t go beyond one calendar 
month.   The validity of an import permit cannot be extended. 
 15. There is no penalty for the non-utilisation of a licence or a portion of a licence.  However 
importers are required to notify the Department of Marketing in case  of non-utilisation for statistical 
purposes.  
16. Licences cannot be tr ansferred betw een importers. 
 17. There are no other conditions attached to the issuance of an import permit. 
 
Other Procedural Requirements
 
 
18. There are no other administrative procedures.  19. Foreign exchange is automatically provided by  the banking authorities for goods to be imported 
if other administrative procedures required are fulfilled.  Licences are not required as a condition to  G/LIC/N/3/LSO/2 
 Page 7 
 
 
  obtaining foreign exchange.  Formalities to be fu lfilled to obtain the foreign exchange include the 
presentation of identification document, proof of sufficient funds in bank account, and a Pro-Forma 
Invoice.  
III. DEPARTMENT OF LIVESTOCK 
Outline of System
 
 
Import Permit  
 1. An importer lodges his/her application with the Epidemiology and Data Management Section 
at the Department of Livestock Services at least  7 – 30 days before intended importation.  The 
application is reviewed by responsible officials a nd decisions are made after 5 working days.  The 
importer is required to collect their application once approved and resubmit to the Office of the 
Secretary, who is responsible for issu ing the relevant import permit document. 
 
Purposes and coverage of licensing
 
 
2.  Permits are required for:   - Livestock and livestock products; - Pullets and one day old chickens;  
- Bees. 
 3. The system applies to goods origin ating in and coming from all countries. 
 4. The licensing system is not intended to restrict  the quantity or value of  imports of goods listed 
but rather to ensure imported produc ts meet the minimum hygienic requi rements and for disease control. 
  5. Law, regulation and/or administrative orde r under which the licensing is maintained: the 
Import Restrictions (Amendment) Regulation, 2009, the Livestock Disease Act.  The licensing is statutorily required.  The legislation does not leave designation of products subject to licensing to administrative discretion.  It is not possible for the Ministry of Agriculture, Food and Security to 
abolish the system without legislative approval,  but improvements of the system are possible. 
 
Procedures
 
 
6. Not applicable. 
 
7.(a) Application can be submitted 7 – 30 days before importation.  Import permits cannot be issued 
within a shorter time limit than those prescribed above. 
  (b)  A permit cannot be gr anted immediat ely upon request. 
   
(c) There are no limitations on the period of the y ear during which applica tions for import permits 
can be made. 
 (d)  The Department of Livestock is the singl e administrative organ designated to consider 
application of thes e import permits. 
 
8.  Permits are not granted on the basis that the applicant did not meet Health Certification 
requirements. Reasons for refusal are given to the ap plicant in writing. The applicant can appeal the 
decision to the Minister of Agriculture however there is no appeal procedure specified in the legislation. G/LIC/N/3/LSO/2 
Page 8  
 
  Eligibility of Importers to Apply for Licence
 
 
9. All persons with a valid traders licence are e ligible to apply.  Individuals seeking to import 
livestock and related products for special occasions (i.e. celebrations) are re quired to submit a special 
letter from their chief. 
  
Documentation and Other Requiremen ts for Application for Licence  
 
10. A sample import application is  required.  Documents the import er required to supply with the 
application are: completed application form, health attestation from State veterinary services in 
originating country, and Pro-forma i nvoice for import of pork products. 
 11. Documents required upon actual importation include :  health attestation from State veterinary 
services in the country of origin , Import permit and Invoice.  Goods can be confiscated at the border 
when information is inconsis tent across these documents. 
 
12. A fee of 25-lisente (25-cents) per 10kg of import ed good is stipulated by law.  This fee is only 
payable once an application has been approved.  13. There is no deposit or advance payment requirement.  Conditions of Licensing
 
 
14. Permits on livestock and livestock products are only issu ed on a consignment basis and their 
validity cannot be extended.  
15. There are no penalties for the non-utilisation of a permit or a portion of a permit. 
 16. Licences cannot be transferred between importers.  17. There are no other conditions attached to the issuance of an import permit. 
 Other Procedural Requirements
 
 
18. There are no other administrative procedures.   19.  Foreign exchange is automatically provided by the banking authorities for goods to be imported 
if other administrative procedures required are fulfilled.  Licences are not required as a condition to 
obtaining foreign exchange.  Formalities to be fu lfilled to obtain the foreign exchange include the 
presentation of identification document, proof of sufficient funds in bank account, and a Pro-Forma 
Invoice.  
IV. DEPARTMENT OF MINES AND GEOLOGY 
Outline of System
 
 
Import licence  
 1. The importer lodges an application through th e office of the Commissioner at the Department 
Mines and Geology within the Ministry of Natural Re sources.  All applications are considered by the 
Commissioner of Mines and Geology and a decision is granted within 2 days.  The licence for importation of precious stones is issued imme diately upon approval of an application. 
  G/LIC/N/3/LSO/2 
 Page 9 
 
 
  Purposes and coverage of licensing  
 
2.  Permits are required for precious stones, cores and samples of precious stones. 2 
 3. The system applies to goods origin ating in and coming from all countries. 
 
4. The licensing system is not intended to restrict  the quantity or value of  imports of goods listed 
but rather to monitor the inflow for statistical purpos es and in the case of diamonds, eliminate trade in 
conflict diamonds.   
5. Law, regulation and/or admi nistrative order under which the licensing is maintained: import 
licensing procedures in Lesotho governed the Import  Restrictions (Amendment ) Regulation, 2009, The 
Precious Stone Order 1970, Precious Stones (Kim berly Process), Regulati ons 2003, Precious Stone 
(Prescription of Forms and Licenc e Fees) Regulations 2004, Precious Stones (Diamond De aler's Licence 
Grant and Renewals) Regulations 2004.  The licensing is statutorily required.  The legislation does not 
leave designation of products subject to licensing to ad ministrative discretion.  It is not possible for the 
Minister of Natural Resources to abolish the system  without legislative approval but improvements of 
the system are possible.  
Procedures
 
 6. Not applicable. 
 7.(a) Application shall be made 2 days in adva nce of intended importation date.  For rough and 
uncut diamonds imported into Lesotho, the impor ter is required to apply for registration and 
pay a fee of 2.5% of the value thereof no late r than the first business days following the date 
on which such diamond is imported into Lesotho. 
  (b)  Licence may be granted 2 days after the request is made provide d that all relevant 
documentation is available. 
   (c) There are no limitations as to the period of  the year during which application for licence to 
import may be made. 
 (d)  The Department of Mines and Geology is  the single administrative organ designated to 
consider applications for licences to import precious stones. 
  
8.  Permits are not granted on the basis that the applicant did not meet requirements (particularly 
for diamonds this refers to the provision of a valid Kimberly process certificate of origin) or presented falsified information. Reas ons for refusal are given to the applicant in writing. The applicant can appeal 
the decision to the Minister of Natural Resources; howe ver, there is no appeal procedure specified in the 
legislation.   Eligibility of Importers to Apply for Licence
 
 
9. Persons with a valid licence are eligible to  import precious stones, except in the case of 
diamonds where only licensed dealers with appropriate funds to cover business e xpenses are eligible to 
apply for a licence to import diamonds. 
  
                                                      
 2 Cores and samples only imported in cases where precious stones have been found. G/LIC/N/3/LSO/2 
Page 10  
 
  Documentation and Other Requiremen ts for Application for Licence 
 
 
10. A sample import application fo rm is required.  Additional docu mentation required are the plan 
and location of office space with stamp of approval by the community council, tax certificates from the 
Lesotho Revenue Authority, a police clearance documen t and proof of Kimberly process certification in 
the case of diamonds. 
 11. Documents required upon actual importation includ e: proof of traders licence, proof of licence 
to import and Kimberly process certif ication in the case of diamonds. 
 
12. 2.5% of the invoice value is paid to the Depa rtment of Mines and Geology  as an administrative 
fee.  13. There is no deposit or advance payment requirement.  Conditions of Licensing
 
 
14. Licences are granted for a period of 1 year a nd can be renewed annually .  A new application is 
required where an applicant does not import an y precious stones for a period of 2 years. 
 15. There are no penalties for the non-utilisation of a licence or a portion of a licence. 
 
16. Licences cannot be tr ansferred betw een importers. 
 17. There are no other conditions att ached to the issue of a permit. 
 Other Procedural Requirements
 
 
18. There are no other administrative procedures.  19.  Foreign exchange is automatically provided by the banking authorities for goods to be imported 
if other administrative procedures required are fulfilled.  Licences are not required as a condition to 
obtaining foreign exchange.  Formalities to be fu lfilled to obtain the foreign exchange include the 
presentation of identification document, proof of sufficient funds in bank account, and a Pro-Forma 
Invoice.  
V. DEPARTMENT OF ENERGY 
Outline of System
 
 
Import licence  
 1. The importer lodges an application with the o ffice of the Director at the Department of 
Energy, Ministry of Natural Resources.  The appli cation is then reviewed and a decision is granted 
within 1 day.  The licence for importation and supply of fuel in Lesotho is issued immediately upon 
approval of an application.  
 
Purposes and coverage of licensing
 
 2.  Permits are required for petroleum fuel. 
  G/LIC/N/3/LSO/2 
 Page 11 
 
 
  3. The system applies to goods originating in and coming from al l countries with exception of the 
Southern African Customs Union (S ACU) whereby importers are required to adhere  to additional rules 
specified within the region.    4. The licensing system is not intended to restrict the quantity or value of imports of petroleum 
products but rather to monitor the inflow and mo nitor that only register ed oil companies import 
petroleum products into Lesotho.   5. Law, regulation and/or admi nistrative order under which the licensing is maintained: import 
licensing procedures in Lesotho governed by the Import Restrictions (Ame ndment) Regulation, 2009 
and the Fuel and Services Control Regulation for Petroleum Fuel, 1999.  The licensing is statutorily 
required.  The legislation does not leave designatio n of products subject to licensing to administrative 
discretion.  It is possible for neither the Department  of Energy nor the Ministry of Natural Resources 
to abolish the system without legislative approval; but, improvements of the system are possible.  Procedures
 
 
6. Not applicable.  7.(a) No time limit is given but licence application is generally made prior to the intended date of 
importation; 
  
(b)  Licence may be granted within 1 day of request provided all rele vant documentation is 
available; 
   (c) There are no limitations as to the period of the year during which application for a licence 
may be made. 
 (d)  The Department of Energy is the single administrative organ responsible for considering 
application for licences on Petroleum Fuel.  In  exceptional cases, application may require 
further review by the office of the Principal Secretary and/or Minister  of Natural Resources. 
 
8.  Licences are not granted on the basis that the applicant did not meet requirements 
(particularly for companies with no establishment or portfolio transactions within Lesotho) or 
presented falsified information. Reas ons for refusal are given to the a pplicant in writing. The applicant 
can appeal the decision to the Minister of Natural Resources; however, there is no appeal procedure specified in the legislation.  Eligibility of Importers to Apply for Licence
 
 
9. Only Registered Oil Compan ies are permitted to import pe troleum fuel into Lesotho. 
  
Documentation and Other Requiremen ts for Application for Licence  
 10. All persons wishing to import petroleum fuel into Lesotho are required to submit the following 
documentation:  - The company's details including; the name, ad dress and nationality of the company; name(s) 
and address(es) of all director s or principals where request is not from a company; proof 
company is locally registered; and the articles and memorandum of association of company. 
 - A detailed proposal of the business which incl udes costing and elements of sustainability. 
 G/LIC/N/3/LSO/2 
Page 12  
 
  - Information on applicant's technical experience and competence in the area of operation.  This 
may include issues such as know ledge/experience with oil indus try operations in the country 
and bio fuels in general; CV  of proposed project manager and the consulting or in-house 
specialists. 
 
- Financial status of the company.  This will cove r aspects such as applicant's balance sheet, profit 
and loss statement for the previous two years, the proposed financial plan, banking and other 
financial references. 
 - Financial analysis of the business. 
 
- Proposed marketing arrangements  – agreements with locally re gistered petroleum dealers. 
 11.  Documents required upon actual importation include: declaration of invoices and proof of 
licence to supply petroleum fuel in Lesotho. 
 
12. There are no fees or administrative charges at tached to the issuance of a licence to supply 
petroleum fuel in Lesotho.    13. There is no deposit or advance payment requirement.  Conditions of Licensing
 
 
14. Licence to import petroleum fuel is granted on an annual basis and the validity of a licence be not be extended.  
15. There is no penalty for the non-utilisa tion of a licence or a portion of a licence. 
 16. Licences cannot be tr ansferred betw een importers. 
 17. All registered oil companies permitted to impor t petroleum fuel into Lesotho are required to 
adhere to the following guidelines:  
 
- Import petroleum products only through the designated borders of Lesotho; 
- Import fuel which complies with acceptable international standards; - Be permitted to import petroleum produc ts in quantities greater that 200 litres; 
- Not engage in direct shipment but should dispen se or off-load fuel straight into the deport to 
distribution to the dealers; 
- Comply will all relevant import, wholesaling of  fuel, approvals and pe rmits as required under 
the Fuel and Service Control Act or any other applicable law; 
- Pay applicable duties, levies and taxes to the relevant authorities and bodies; 
- Illustrate commitment in investing in Lesotho; - The fuel compartments of the tankers shall be filled to the maximum capacity; 
- Submit details of the car which imports fuel into Lesotho including the registration number; 
- Submit on the 15
th of every month, total quantities or volumes of petroleum products 
imported into Lesotho in the previous month. 
 
Other Procedural Requirements  
 
18. There are no other administrative procedures.  19.  Foreign exchange is automatically provided by the banking authorities for goods to be imported 
if other administrative procedures required are fulfilled.  Licences are not required as a condition to  G/LIC/N/3/LSO/2 
 Page 13 
 
 
  obtaining foreign exchange.  Formalities to be fu lfilled to obtain the foreign exchange include the 
presentation of identification document, proof of sufficient funds in bank account, and a Pro-Forma 
Invoice.    
VI. MINISTRY OF TOURISM 
Outline of System
 
 
Import licence  
 1. The importer lodges an application with the licensing office at the Ministry of Tourism, 
Environment and Culture.  Applicants are required to pa y a M60.00 fee to obtain the application form.   
All applications are reviewed by the licensing board  once a month.  Once an application is approved, 
applicants are required to pay M 1, 200.00 f ees before an import licence can be issued.   
 
Purposes and coverage of licensing
 
 
2.  Permits are required for alcoholic beverages.  3. The system applies to goods origin ating in and coming from all countries. 
 4. The licensing system is not intended to restri ct the quantity or value of imports of goods but to 
address demand needs when there are shortages at the Maluti Brewery. 
 5.  Law, regulation and/or administrative orde r under which the licensing is maintained: import 
licensing procedures in Lesotho governed by the Im port Restrictions (Amendment) Regulation, 2009, 
Accommodation, Catering and Tourism Enterprise  Act 1997, and the Liquor Licensing Act.  The 
licensing is statutorily required.  The legislati on does not leave designation of products subject to 
licensing to administrative discretion.  It is not po ssible for the Ministry of Tourism to abolish the 
system without legislative approval but improvements of the system are possible.  
Procedures
 
 6. Not applicable. 
 7.(a) Applications must be made at least a month before the intended date of importation.  Licences 
cannot be granted within a shorter period of time. 
  
(b)  Licence cannot be granted immediately on request. 
   (c) There are no limitations as to the period of the year during which application for licences to 
import alcoholic beve rages may be made. 
 (d)  Consideration of licence to import is effected by a single administrative organ, which is the 
licensing office at the Ministry of Tourism, Cu lture and Environment.  However, prior to 
submission of required documentation, app licants are required to present supporting 
documentation from the city council, department of police, health inspectors and the Lesotho 
Revenue Authority. 
 
8.  Permits are not granted on the basis that the applicant did not meet requirements or presented 
falsified information. Reas ons for refusal are given to the applicant in writing. The applicant can appeal 
the decision to the Minister of Tourism, Enviro nment and Culture; however, there is no appeal 
procedure specified in  the legislation. G/LIC/N/3/LSO/2 
Page 14  
 
  Eligibility of Importers to Apply for Licence
 
 
9. Only off-sales licences are allowed to import alcoholic beverages into Lesotho.  Otherwise, 
authority to import and distribute al coholic beverages is assigned to the Lesotho Brewery Company.   
  Documentation and Other Requiremen ts for Application for Licence 
 
 
10. A sample application form is required.  Additional documentation re quired include; lease for 
business establishment (or sub-lease agreement), plan of trading location with a stamp of approval 
from the city council, tax certificates from th e Lesotho Revenue Authority, and evidence of 
satisfactory inspection by the Department of Police,  Health Inspector and Officials from the Ministry 
of Tourism, Environment and Culture.  11. Documents required upon actual importation incl ude: Valid import licence and declaration of 
invoices 
 
12. A M 60.00 fee is required to obtain an applic ation form and a M 1, 200.00 is administered once 
an application has been approved.  13. There is no deposit or advance payment requirement.  Conditions of Licensing
 
 
14. A licence to import alc oholic beverages is granted for a period of 1 year with yearly extensions 
allowed 3 months prior to expiry.  A M 12.00 pena lty is incurred if rene wal is not done in time. 
 
15. There is no penalty for the non-utilisa tion of a licence or a portion of a licence. 
 16. Licences can be transferred between importers.  A M 60.00 fee is required before an application can be completed to transfer a valid licence.  An inspection of the new business establishment is also undertaken as part of the review process for an application to tran sfer.  A further M 400.00 fee is 
administered once the transfer is approved. 
 
17. No additional conditions are att ached to the issue of a licence. 
 
Other Procedural Requirements
 
 18. There are no other administrative procedures. 
 19.  Foreign exchange is automatically provided by the banking authorities for goods to be imported 
if other administrative procedures required are fulfilled.  Licences are not required as a condition to obtaining foreign exchange.  Formalities to be fu lfilled to obtain the foreign exchange include the 
presentation of identification document, proof of sufficient funds in bank account, and a Pro-Forma 
Invoice. 
  G/LIC/N/3/LSO/2 
 Page 15 
 
 
  VII. LESOTHO DAIRY BOARD 
Outline of System  
 
Import Permit  
 
1. The importer lodges an application through the Lesotho National Dairy Board.  All 
applications are considered by the board, which then authorizes the issuance of an import permit 
document for approved applications.  
Purposes and coverage of licensing
 
 
2.  Permits are required for milk and other dairy products.  3. The system applies to goods origin ating in and coming from all countries. 
 
4. The licensing system is not intended to restrict  the quantity or value of  imports of goods listed 
but rather for maintenance of qua lity standards in the distributions of dairy produce in Lesotho. 
  5. The permit system is maintained in accordance  with the following laws: import restrictions 
(Amendment) Regulation, 2009, Agricultural Market ing (Distribution of Da iry Products) Regulations, 
1992 and Agricultural Marketing (Distribution of Da iry Products) Regulations, 1993.  The licensing is 
statutorily required.  Th e legislation does not leave designati on of products subject to licensing to 
administrative discretion.  It is not possible for the Ministry of Trade and Industry, Cooperatives and 
Marketing to abolish the system without legisla tive approval but improvements of the system are 
possible.
 
 Procedures
 
 
6. Not applicable.  7.(a) A time frame is not legally specified but all applications must be made prior to intended date 
of importation. 
 
(b)  An import permit may be granted immediately upon request on condition that the importer shall 
provide all relevant invoices reconciling consignments against the import permit no later than 10 days after the end of each month. 
   
(c) There are no limitations as to the period of  the year during which application for an import 
permit may be made. 
 (d)  The consideration of import permit applicati ons is effected by a single administrative organ, 
which is the Lesotho National Dairy Board. 
 
8.  Permits are not granted on the basis that the applicant did not meet requirements or presented 
falsified information. Reas ons for refusal are given to the applicant in writing. The applicant can appeal 
the decision within 30-days to the Minister of Trade and Industry, Cooperatives and Marketing. 
 
Eligibility of Importers to Apply for Licence
 
 9. All persons, firms or institutions in good le gal standing are eligible to apply for an import 
permit.   G/LIC/N/3/LSO/2 
Page 16  
 
  Documentation and Other Requiremen ts for Application for Licence 
 
 
10. A sample import application form is required.   No additional documentation is required for 
consideration of application.  
11. Documents required upon actual importation include import permit and a declaration of 
invoices.  12. 2.5% of the invoice value is paid to the Lesotho National Dairy Board as an administrative fee.    
13. There no deposit or advance payment requirement. 
 
Conditions of Licensing
 
 
14. Import permits are granted per consignm ent and their validity cannot be extended. 
 
15. There are no penalties for th e non-utilisation of an import perm it or a portion of an import 
permit.  16. Import permits are not transferable.  
17. There are no other conditions attach ed to the issuance of a permit. 
 
Other Procedural Requirements
 
 
18. There are no other administrative procedures. 
 
19.  Foreign exchange is automatically provided by the banking authorities for goods to be imported 
if other administrative procedures required are fulfilled.  Licences are not required as a condition to obtaining foreign exchange.  Formalities to be fu lfilled to obtain the foreign exchange include the 
presentation of identification document, proof of sufficient funds in bank account, and a Pro-Forma 
Invoice. 
 
VIII.  CENTRAL BANK OF LESOTHO 
1. The importer lodges an application through any authorized dealers of gold and foreign 
exchange.
3   This application is forwarded by the author ized dealer to the Central Bank of Lesotho for 
further review and approval.  Applications are consid ered by the department of supervision within the 
Central Bank of Lesotho and decisions are made within 2-3 working days.  Once approval has been 
granted by the Central Bank of Lesotho, the author ized dealer, in consultation with the importer, 
issues a letter of approval for the transaction.  
Purposes and coverage of licensing
 
 2.  Permits are required for bank notes,  gold securities or foreign currency. 
 3. The system applies to goods origin ating in and coming from all countries. 
 
                                                     
 
 3 Authorized dealers include the three major banking institutions (Nedbank, First National Bank and 
Standard Lesotho Bank) and approved foreign exchange bureau.  G/LIC/N/3/LSO/2 
 Page 17 
 
 
  4. The licensing system is not intended to restrict the quantity or value of imports of gold securities 
or bank notes but rather to monitor with the intent to preserve foreign exchange and gold reserves as 
well as to control for illegal activities like money-laundering.  5. The permit system is maintained in accordance  with the following laws: import restrictions 
(Amendment) Regulation, 2009, and the Exchange Control Regulations, 1989.  The licensing is 
statutorily required.  Th e legislation does not leave designati on of products subject to licensing to 
administrative discretion.  It is not possible for the Central Bank of Lesotho to abolish the system without legislative approval; but, improvements of the system are possible.  Procedures
 
 
6. Not applicable.  7.(a) A time frame is not legally specified but all applications must be made prior to intended date 
of importation. 
  (b)  It takes 2-3 working days to approve an appl ication for a licence to import gold securities or 
bank notes. 
   (c) There are no limitations as to the period of  the year during which application for an import 
permit may be made. 
 (d)  The consideration of import permit applicati ons is effected the authorized dealer and the 
Central Bank of Lesotho. 
 
8.  Permits are not granted on the basis that the applicant did not meet requirements or presented 
falsified information. Reas ons for refusal are given to the applicant in writing. The applicant can appeal 
the decision to the Governor of the Central Bank of Lesotho, and where there is no resolution, a further 
appeal can be lodged with the Mini ster of Finance and Development Planning who is the final decision 
maker. 
 
Eligibility of Importers to Apply for Licence
 
 
9. Only individuals with good legal standing and recognized qualificat ions in dealing with foreign 
currency are eligible to apply.   
Documentation and Other Requiremen ts for Application for Licence 
 
 
10. A sample import application fo rm is required.  Additional do cumentation includes an invoice 
indicating the origin and amount of bank notes or gold securities to be imported into Lesotho. 
 11. Documents required upon actual importation includ e: Letter from authoriz ed dealer authorizing 
sale transaction. 
 
12. There is no fee administered by the Central Ba nk of Lesotho; however, fees are applied by the 
authorized dealer.  13. There no deposit or advance payment requirement. 
 G/LIC/N/3/LSO/2 
Page 18  
 
  Conditions of Licensing
 
 
14. All approvals by the Central Bank of Lesotho are valid for a period of 90 days and the validity 
can be extended.  
15. There are no penalties  for the non-utilisation. 
 16. Authorizations are not transferable.  17. There are no other conditions attach ed to the issuance of a permit. 
 
Other Procedural Requirements
 
 
18. There are no other administrative procedures.  
19.  Foreign exchange is automatically provided by  the banking authorities if other administrative 
procedures required are fulfilled.  Licences are not required as a condition to obtaining foreign 
exchange.  Formalities to be fulfilled to obtain the foreign exchange include the presentation of identification document, proof of sufficient f unds in bank account, and a Pro-Forma Invoice on 
transaction.  
 
__________