ACT NO. 10 OF 1982 Arrangement of Chapters and Schedules CHAPTER m CHAPTER IV CHAPTER V CHAPTER VI CHAPTER Vn CHAPTER Vm CHAPTER IX CHAPTER X CHAPTER XI CHAPTER Xn Schedule NO. 1 Schedule NO- 2 Schedule NO. 3 Schedule NO- 4 Schedule NO- 5 Schedule NO. 6 Schedule NO. 7 Schedule NO. 8 Subject Citation & Interpretation Administration, General duties and Powers of Director and officers, and Application of Act Importation, Exportation and Transit of goods Customs and Excise Warehouses; storage and manufacture of goods in Customs and Excise warehouses Clearance and Origin of goods; Liability for and Payment of Duties Anti-dumping and countervailing Duties Amendment of duties Licensing Value Rebates, Refunds and Drawbacks of Duty Penal
Provisions General Ordinary Customs and Excise duties and duties on Imported Goods Industrial rebates of Customs duties General rebates of Customs duties Specific drawbacks and refunds of Customs duties Specific rebates and refunds of excise duties Rebates and refunds of Sales duties Licenses dumping
time any premises whatsoever and make such examination and .• enquiry as he deems necessary; he is on the premises or at any other time require from any person the production then and there, or at a time and place fixed by the officer, of any book, document or thing which by this Act is required to be kept or exhibited or which relates to or which he has reasonable cause to suspect of relating to matters dealt with in this Act and which is or has been on the premises or in the possession or custody or under the control of any such person or his employee;
for any officer whom the Director considers it necessary to station at such shed. (1) The pilot of any aircraft arriving in Lesotho, whe- Beport of ther with or without or passengers, shall within three hours ®mval or after landing at any place appointed as a customs and excise -departure of aircraft port in terms of section six or, within such further time as the Director may allow — make due report in writing of the arrival, with as many duplicates or extracts as the Director may require; make and subscribe to a declaration as to the truth of the report before the officer and answer all such questions concerning the aircraft, the cargo and stores, and the crew, passengers and flight as may be put to him by the officer; and produce, if required, the official log books for the flight, the stowage plans and any other documents in his possession relating to the cargo, stores, crew, passengers, and flight. The report referred to in subsection (1) shall contain such particulars as the Minister may proscribe by regulation and shall further include — a list of the passengers; and a list of all containers on board consigned to such place, and such list shall specify — the container serial numbers and the name of every owner concerned; the classes of the containers; > the destination of each such container; a manifest, in the prescribed form, of all goods consigned to such place, and a separate manifest of such goods packed in each container.
Director be dealt with as if they were goods in respect of which entry has not been made under the provisions of this Act. (1) Notwithstanding anything to the contrary in this Act contained — the importer or owner of any imported goods landed in Lesotho or the manufacturer or owner or purchaser of any excisable goods or sales duty goods manufactured in a customs and excise warehouse or the licensee of a customs and excise warehouse in which dutiable goods are manufactured or stored may remove such goods in bond to any place in Lesotho appointed as a place of entry under this Act or to any place outside Lesotho: Provided that sales duty goods manufactured in Lesotho may only be so removed to any such place in Lesotho for rewarehousing at that place; the of an aircraft or person in charge of any vehicle from which any goods were landed at a place in Lesotho to which such goods were not consigned may remove such goods in bond to the place to which they were consigned provided evidence is produced to the Director before entry for removal of the identity of such goods and that the goods in question were consigned to the place to which they are proposed to be removed; the owner of or any person beneficially interested in any goods which are in transit through Lesotho from any other territory in Africa to any place outside Lesotho may remove such goods in bond from the place where they entered Lesotho to the place where they are destined to leave Lesotho; a container operator may remove any container in bond to the container depot or container terminal to which it was consigned, without furnishing the security provided for in subsection (6) of this section, and the manifest in terms of section 7 (2) (c) of the goods packed in such container shall be deemed to be due entry for removal in bond of that container; and the of an aircraft of the Lesotho Airways may remove in bond any goods landed from an aircraft at a place in Lesotho and for which an air cargo transfer manifest has been completed, to their place of entry for Lesotho, without furnishing the security provided for in subsection (6), and such air cargo
cause any goods under customs and excise control forthwith to be destroyed or otherwise disposed of; or delay the departure of any vehicle from any place in Lesotho for a period not exceeding forty-eight hours. No person shall be entitled to any compensation for loss arising out of any bona fide action of the Director under subsection (1). (1) Except as elsewhere provided in this Act, the Minister may by regulation prescribe the instruments, meters, guages, and other appliances and the tables, formulae and other methods of calculation to be used in ascertaining the mass, quantity, strength, relative density, temperature, pressure or any other characteristic of any goods for the purposes of this Act. For calculating the full quantity of any goods which have been manufactured or used under the provisions of this Act, the Minister may by regulation prescribe tables indicating the quantity of goods which shall be deemed to have been manufactured from any given quantity of any goods or the quantity of goods which shall be deemed to have been used in the manufacture of any given quantity of any goods manufactured therefrom. ,il2. Any vehicle registering authority in Lesotho shall not register any motor vehicle which has previous'.y been registered in any territory outside Lesotho unless a certificate issued by an officer is produced stating that the requirements of this Act in respect of the importation of such vehicle have been complied with. (1) For the purposes of this section “wreck” includes any portion of an aircraft which has been wrecked or abandoned or of the cargo, stores or equipment thereof or any other article !h£reon. Any person who has in his possession any wreck, shall without delay give notice thereof to the Director and shall (unless he is the owner of such wreck or the duly authorised agent of the owner) if required, forthwith deliver that wreck or permit it to be delivered to the Director, and unless it is necessary for the preservation or safe keeping thereof, no person shall without the permission of the Director remove or alter in quantity or quality any such wreck. Wreck found in or brought into Lesotho may at any time after it has come under the control of the Director, be disposed of by him in the manner set forth in section 44 but shall otherwise be