The Namibia Revenue Agency (NamRA) has announced that it will detain goods belonging to importers who fail to settle their customs duties, as part of enhanced enforcement of the Customs and Excise Act, 1998 (Act No. 20 of 1998).
This measure will take effect from March 1, 2025, and is aimed at improving tax compliance and revenue collection.
NamRA Commissioner Sam Shivute emphasized the importance of compliance, stating, “Any outstanding debt due to the State will render all goods in Customs and Excise Warehouses, or under the Commissioner’s control … subject to detention.”
This means that goods stored in customs warehouses, rebate storerooms, or under the importer’s control can be seized until the full payment of duties and taxes is made.
Shivute further warned that importers with overdue payments will face further consequences, including the detention of their future shipments.
“Where the importer fails to settle the outstanding duties and taxes, their future consignments will be detained until the debt is paid fully,” he stated.
The agency also emphasized that agents representing shipping companies, airlines, or container operators will be held responsible for ensuring all customs duties and penalties are settled on behalf of their principals. “An agent appointed under section 108(1) by any master, container operator, or pilot … shall be liable for fulfilling all obligations in relation to the matter at hand. This includes the payment of duty and charges imposed by this Act … as well as any penalties or forfeitures that may be incurred,” said Shivute.
With the new enforcement measures in place, importers and agents are urged to clear all outstanding debts before March 2025 to avoid shipment delays and financial penalties.
