Taxpayer Education

Empowering citizens with knowledge and tools for responsible tax practices.

Guideline Category: Border Clearance
Guideline on Customs Administrative Penalties	Download
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

Video Tutorials