Lesotho

4 - Procedures for appeal or review

Articles 4.1 (a), (b)4.24.34.4 (a), (b), paragraph4.54.6
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Indicative date of implementation 31 December 2023
Definitive date of implementation 31 December 2025
Assistance required for implementation • Support to review draft legislation.
• Operationalize LRA's Tribunal Body including its capacity building.
• Capacity building on implementing appeal procedures.

Tags: Legislative and regulatory framework, Human resources and training

Donor / Agency

To be determined

Progress reported
12 April 2021 — G/TFA/N/LSO/2  
Administrative customs decisions can be appealed against by the trading community through the administrative process. The judicial process is further catered for by the LRA Tribunal.

Lesotho needs capacities and assistance that include:
• Capacity building on implementing appeal procedures for stakeholders and robust marketing and publication

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