Namra explains duty on oombe

There was an uproar recently in northern Namibia over the imposition of duty by the Namibia Revenue Authority (Namra) for the importation of the oombe wild fruit, mainly from Angola.

The wild berry can be found in abundance in Namibia and Angola, mainly after the rainy season, and people have been known to carry large quantities in both directions across the border, mainly for sale.

However, according to a Namra newsletter, Namra Communique Wagon, the importation of large quantities of the fruit is subject to specific regulations.

Susan Beukes, customs and excise manager for the northern region, says quantities exceeding 50 kilogrammes are considered commercial imports.

She said according to section 40 (2) (e) of the Customs and Excise Act, 1998, commercial goods valued at more than N$500, are subject to duty collection.

“Oombe falls under the Harmonised System Codes (HS), specifically HS 08134000 and carries a 10% general rate of duty when imported,” she said.

She said informal traders importing oombe for commercial purposes have two options – either pay the normal rate of 10% customs duty and 16,5% value-added tax (VAT), or opt for a 20% flat rate based on the value of the imported goods.

Beukes said schedule 4 to the Customs and Excise Act, Rebate 407, states that “goods imported by immigrants, tourists, returning residents and other passengers for their personal use” up to the value of N$5 000 are fully rebated.

Oombe for personal use can, therefore, fall into this category.

“This rebate applies once per person within a 30-day period and does not apply to goods imported by individuals returning after an absence of less than 48 hours,” she said.

Goods exceeding the N$5 000 threshold that are brought in by immigrants and tourists, are subject to a 20% flat rate duty, Beukes added.

“It is crucial for individuals involved in the importation of oombe to understand and adhere to these importation procedures to ensure compliance with Customs and Excise regulations,” she said.

– email: matthew@namibian.com.na