All goods and gifts, acquired abroad or in any duty-free shop including goods bought duty free on an aircraft are subject to payment of customs duty and Value Added Tax (VAT), when brought into Namibia.
As a concession however, travellers may qualify for the following:
- Certain duty-free allowances
- A flat rate assessment; on goods brought into Namibia as accompanied baggage.
Visitors are allowed the following goods, duty free:
- 400 Cigarettes
- 50 Cigars
- 250 grams of cigarette or pipe tobacco
- 2 litres of wine
- 1 litre of spirits or alcoholic beverages
- 50 ml perfume
- 250 ml toilet water
- New or used goods to the value of N$ 1 250