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LESOTHO

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Responsible Officials:

Hon. Mpho Malie Mr. Kevin Donovan

Minister of Trade and Industry, Commissioner General

Cooperatives and Marketing Lesotho Revenue Authority (LRA)

P. 0. Box 747 P.O. Box 1085

Maseru, LESOTHO Maseru 100, LESOTHO

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PART 1 – MARKET ACCESS RESTRICTIONS

1. Restrictions on entry to the express delivery sector: No

2. Restrictions on foreign investment that relate to express delivery services: No

3. Requirements for or restrictions on the use of local services: No

4. Restrictions on the weight, price, etc. of express shipments: No

5. Discriminatory licensing requirements, or taxes or fees: No

6. Discriminatory restrictions on slots and ground handling: No

7. Restrictions on transport and delivery operations: No

8. Other significant restrictions: No

PART II – CUSTOMS RESTRICTIONS

A. Transparency

1. Publication of regulations and decisions: Yes

2. Public participation in regulatory process: No

B. Customs Efficiency

1. Release and/or final clearance of shipments via electronic data interchange:

(a) Release: No (b) Final clearance: No

2. Full-time (24/7) automated processing: No

3. Release goods at the place of arrival: Yes

4. Basis for physical examinations of shipments: All shipments examined

5. Multiple inspections (inspections by agencies other than customs): No

(if yes, are other agency inspections conducted promptly?) not applicable

6. Separation of physical release of goods from the fiscal control: No

7. Exemption from full customs formalities for shipments of minimal value: No

8. (a) Customs working hours adapted to commercial needs: No

(b) Fee for services in normal working hours: No

(c) Premium pay for services outside normal working hours: No

9. Receipt and processing of control data in advance of arrival of shipments: No

10. Average time between post-arrival data submission and shipment release:

(a) letters and documents:

(b) non-dutiable items:

(c) dutiable items:

C. Post-Release Processes

1. Customs time-limit for additional duties and/or re-delivery of goods: No limit

2. (a) Appeal of customs decisions to a higher level or an independent tribunal: No information

(b) Time limit for deciding appeals: No information

3. Pre-entry classification and valuation rulings binding on all ports: No

4. Use of reference prices or arbitrary uplifts to invoice values: Yes

Transparency International Rating (2006): 79 (tie)

Revised Kyoto Convention Ratification: Yes

Johannesburg Convention Ratification: No

December 29, 2006