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.
- 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