WCO renders support to the Namibia Revenue Agency on Customs Valuation

27 March 2024

The World Customs Organization (WCO) organized a technical assistance mission on Customs valuation to benefit the Namibia Revenue Agency (NamRA) from 18 to 22 March 2024. The support was rendered under the auspices of the multi-year partnership between NamRA and the WCO’s Accelerate Trade Facilitation Programme as funded by the United Kingdom’s His Majesty’s Revenue and Customs (HMRC). The mission was built upon previous technical assistance and capacity-building support to NamRA on Customs valuation in March 2023 and followed up on the recommendations made at the time. Cascading from this mission were policy elements such as a draft Policy on Customs valuation and Standards of Procedure (SOP).

During the five-day in-country mission, two experts on Customs valuation from South Africa and Mauritius, respectively, worked closely with the NamRA officials to review the developed documents, most notably the draft Policy on Customs valuation and the draft SOP on Customs valuation designed to support the implementation of the NamRA Valuation Strategy. Representatives from the clearing agencies also participated in the review. The experts also visited the Customs offices of an inland clearing depot and the cargo terminal of the Hosea Kutako International Airport to observe the Customs valuation procedures in the clearance process as a practical element to inform the review of the developed policy documents.

The mission concluded with recommendations regarding the Policy related to the adjustments to be made when arriving at the Customs value. Observations on the SOP when doubting the truth or accuracy of the declared value were well received by NamRA, and the SOP was adjusted accordingly. The experts assisted in the development of an SOP on Customs Valuation Control and suggested that five additional SOPs, including on valuation of used vehicles, no sale transactions and waste and scrap materials, be developed and recommended that further work be carried out within NamRA and with the stakeholders regarding the final drafting and subsequent implementation of the Financial Security Framework to reduce revenue leakage.

The updated Policy and SOP, as well as the other related SOPs to be developed, will be submitted to NamRA’s high-level management for approval according to the Action Plan agreed upon by the officials and according to NamRA’s internal procedures.  Customs Officials and stakeholders will be made aware of the approved changes before implementing the new Policy and SOPs.

The Accelerate Trade Facilitation Programme looks forward to continuing its multi-year strategic partnership with NamRA. For more information on the WCO Accelerate Trade Facilitation Programme, please see here.

For more information about WCO capacity building, please contact capacity.building@wcoomd.org.