DOCUMENTS REQUIRED 
- Passport
- Original bill of lading (OBL) / air waybill (AWB)
- Packing list
- Inventory
- Purchase invoice / letter of value
- Work permit / residence permit
- C/E 1 form
- C/E 3 form (diplomats)
CUSTOMS REGULATIONS
- CUSTOMER MUST BE IN LESOTHO FOR CUSTOMS CLEARANCE
- All documents must be received by the agent prior to Customs clearance.
- Used household goods and personal effects are duty free if owned and used for more than 12 months.
- All shipments are subject to Customs inspection.
- Goods without serial numbers must be declared at Customs for approval before entry.
MOTOR VEHICLES :
Documents Required
- Passport
- Original bill of lading (OBL) / air waybill (AWB)
- Letter of value
- Original registration forms
- C/E 1 form
- Invoice from the supplier (new vehicles)
- Import permit (from the Department of Trade and Industry)
Left-hand drive vehicles cannot be imported.
New and used vehicles may be imported.
PETS
- Import is based on type, sex, age, etc.
- Contact Destination Agent for further information
DUTIABLE/RESTRICTED ITEMS
- The following items may qualify for free import within the limits indicated:
- Cigarettes (400), cigars (50), tobacco (250 g)
- Wine (2 L), other types of alcohol (1 L) - returning nationals cannot import alcohol
- Perfume (50 ml)
- Toiletries (250 ml)
- Animals and pets (authorization is required)
PROHIBITED ITEMS
- Drugs and narcotics
- Weapons, explosives, and ammunition
- Pornography
- Dairy and meat products
- Blasphemous materials