The Namibia Revenue Agency (NamRA) plans to crack down on non-payment of deferred import VAT, with outstanding debt exceeding N$3.1 billion, amid allegations that the facility has been abused by some importers.
NamRA said capital debt on deferred import VAT stood at N$3,106,003,184.78 as at 30 November 2025.
Deferred import VAT allows registered importers to postpone payment of VAT at the border and declare it in their monthly VAT returns. However, NamRA said it has observed repeated non-compliance.
“Deferred Import VAT permits registered importers to postpone VAT payment at the border and account for it in their monthly VAT returns. NamRA has, however, observed abuse of this facility, with taxpayers continually deferring without settlement,” said Tonateni Shidhudhu, manager for strategic communications and stakeholder engagements.
“As a result, accounts with outstanding amounts will be suspended for non compliance,” he said.
Shidhudhu said the suspension will prevent affected importers from bringing goods into the country.
“This means that goods belonging to importers with outstanding amounts will not be allowed to enter the country and will be stopped at the points of entry. Importers are therefore urged to settle their outstanding balances or make the necessary payment arrangements as a matter of urgency,” he said.
NamRA said it had already warned importers in a public notice issued on 31 March 2025 that failure to settle deferred VAT import accounts would result in suspension.
The agency said the action is supported by Section 14(7)(b) of the Value-Added Tax Act, 2000, which empowers the Commissioner to cancel or suspend a VAT import account where the account holder has not complied with payment conditions.
NamRA said importers who failed to comply with the earlier notice are now subject to suspension and will be formally notified. During the suspension period, affected importers will be required to make immediate payment for all future imports at the point of entry and to settle any outstanding arrears on their accounts.
NamRA urged taxpayers to take the warning seriously to avoid disruption to import activities and to remain compliant with tax laws. Payments can be made via bank transfer, electronic funds transfer or at any NamRA office nationwide.
