Lesotho
| Articles |
7.5.1
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7.5.2
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7.5.3
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7.5.4
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|---|---|
| Indicative date of implementation | 31 December 2023 |
| Definitive date of implementation | 31 December 2028 |
| Deadline for extension request, if required | 2 October 2028 |
| Extension of time |
Request received
29 September 2025
Original definitive date
31 December 2025
New date requested
31 December 2028
Date approved
31 December 2028
Reason
There is an established function designed to support compliance assurance and revenue protection in a risk-based and targeted manner. This is underpinned by enactment of enabling legislation.
There is a need for additional time to finalize the legislation including harmonization with legal frameworks of all relevant institutions, and also to finalize automation of processes in other government agencies excluding customs.
Committee approval:
Approved
Link to notification
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| Assistance required for implementation |
• Support to review draft legislation including harmonization with legal framework of all relevant institutions. • Capacity building in post clearance audit in all relevant agencies. |
| Donor / Agency |
To be determined |
| Progress reported |
12 April 2021
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G/TFA/N/LSO/2
Policies and procedures to manage customs risks through a post clearance audit process are operational, and the audit process has been automated within the customs system. The same principles were envisaged to be applied across all border agencies to ease border congestion and improve regulatory compliance across multiple border agencies. Implementation of NSW, would thus mean uptake of post clearance audit across all areas.TACB support needs that still need Donor support include: • Support to review draft legislation including harmonization with legal framework of all relevant institutions • Capacity building in post clearance audit in all relevant agencies |