This new regulation mandates that importers bringing goods into Lesotho must do so exclusively through Lesotho-based clearing and forwarding agents who are Basotho citizens. The legislation aims to enhance tax compliance, close long-standing customs loopholes, and promote local economic empowerment within Lesotho’s logistics and trade sectors.

What the New Legislation Means for South African Exporters

The AFF regulation is a non-negotiable requirement for all qualifying foreign firms exporting goods to Lesotho.  If your company exports to Lesotho and falls within the “large importer” category, you must appoint an approved Lesotho-based agent to handle your customs declarations and import clearance processes.

According to RSL officials, the AFF initiative is part of a broader transformation agenda to:

• Ensure fair trade and transparency at Lesotho’s border posts
• Empower local professionals by reserving agency functions for Basotho citizens
• Increase integration and oversight through digital customs systems like ASYCUDA and PSRM

Who Does This Affect?

The regulation primarily targets:

• Large South African exporters moving high-volume or high-value goods into Lesotho
• Companies that self-clear at customs without involving a Lesotho-based agent
• Exporters operating informally or through unregistered intermediaries
• If your business supplies FMCG, textiles, construction materials, or any other consumer products to Lesotho, this policy likely applies to you

What Must Be in Place for Compliance?

To continue exporting legally and without delays, South African exporters must ensure:

• Appointment of a Registered Lesotho-Based Agent
• The agent must be a Basotho citizen and registered under AFF Code 8294 with RSL.
• The agent must be listed in the ASYCUDA and PSRM customs systems.

AFF Declaration Submission

All shipments must include documentation that clearly identifies the appointed AFF. Non-compliant declarations may result in customs clearance delays, penalties, or outright refusal.

Digital System Integration

The AFF must handle declarations via RSL’s digital platforms to allow tracking, verification, and audit compliance.

Communication with Trade Partners in Lesotho

Exporters should work closely with their local buyers/importers  in Lesotho, to ensure that the agent relationship and procedures are clearly defined and coordinated.

Requirements for Registered Agents in Lesotho

RSL has published a directory of approved agents. Here are a few verified, AFF-registered firms:

• Soul Clearing & Shipping Agency – Maseru
• Dorcas Logistics (Pty) Ltd – Maseru West
• Steadymax & Lu Freight (Pty) Ltd – Maseru
• DTK Logistics – Rawsonville, with Basotho-based representation
• It is essential to verify their AFF credentials and request documentation to confirm their registration under the new code system.

What Happens If You Don’t Comply?

Non-compliance may lead to:

• Delays in customs clearance
• Seizure or return of goods
• Financial penalties
• Suspension of trade privileges
• Additionally, RSL will be closely monitoring all declarations through their digital platforms to flag any violations or irregularities

Next Steps for Exporters

• Review your current trade and shipping procedures into Lesotho
• Engage a licensed AFF agent immediately, if you haven't already
• Train your logistics and documentation teams on the new requirements
• Update trade agreements with Lesotho buyers to reflect the new compliance conditions
• Consult your freight forwarder or trade consultant to ensure full integration into RSL’s digital systems

For further guidance, visit the official Revenue Services Lesotho website or contact RSL’s Client Services team.

Proactive compliance now will protect your trade relationships and ensure uninterrupted access to Lesotho’s growing consumer market.

Contributed by: Linda Bird-Duxbury, Director, ITCC - linda@itccpro.co.za