All goods and gifts, acquired abroad or in any duty-free shop including goods bought duty free on an aircraft and/or ship 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.

  - Duty free allowance:

  - 400 Cigarettes

  - 50 Cigars

  - 250 grams of cigarette or pipe tobacco

  - 2 litres wine

  - 1 litre spirits or other alcoholic beverage

  - 50ml Perfume

  - 250ml Toilet water

Persons under 18 are not entitled to tobacco and/or drinks allowances

New or used goods to the value of N$ 1250

Source: The Cardboard Box