Guidelines

Guideline Category: Border Clearance
Lesotho Preferred Trader Brochure 16 01 2020	Download
Tariff Specification Codes (TSCs)	Download
Harmonized System 2022 Amendments (Draft) Part 1of Schedule No.1	Download
HS 2022 Correlation Table - Consequential Amendments	Download
HS 2022 Correlation Table - Part 1 of Schedule No 1	Download
Draft Notes to Part 1 of Schedule No. 1- HS 2022 (1)	Download

Guideline Category: General
Lesotho Revenue Authority External Presentation Guidelines	Download
Lesotho Revenue Authority External Presentation Guidelines	Download

Guideline Category: Trader Information
Explanatory Memorandum HS 2022 (4 June)	Download
Steps to Follow in Granting Tax Treaty Benefits	Download

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