EPZ customs compliance
that keeps the
export obligation intact.
Duty-free input admission. Production batch records linking imports to exports. Drawback claims filed on every eligible cycle. The EPZ advantage is real — but only when the documentation behind it survives a NamRA audit.
What we handle
Three manufacturing scenarios. Each with a specific customs obligation.
EPZ manufacturer — export-focused production
Raw material inputs admitted duty-free. Every batch of manufactured goods linked to export declarations through production records. Input-output ratio documented in an approved BoM. Capital equipment entered under VAT deferral procedure. Quarterly drawback claims filed on eligible exports.
Wrong: treating EPZ duty-free admission as automatic without maintaining the production records that prove the goods were actually exported. NamRA's EPZ audit examines the input-output reconciliation in detail — unexplained inventory discrepancies are treated as undeclared domestic market sales.
Manufacturer with domestic and export split
Production running 60% export, 40% Namibian domestic market. Export volumes use duty-free EPZ inputs. Domestic market batches require import entries for the goods as they move from EPZ to domestic Namibia — duty assessed on the inputs consumed. Production batch records segregate the two streams.
Wrong: not filing import entries for the domestic-market share of production. Domestically-sold goods manufactured from duty-free EPZ inputs without the corresponding duty payment is a liability that compounds across every production run.
Non-EPZ manufacturer seeking drawback
Manufacturer outside the EPZ regime who imports inputs on a duty-paid basis and exports a majority of production. Drawback claims under Section 75 recover duty on the imported inputs used in exported goods. BoM approved, quarterly claims filed within the 2-year window.
Wrong: not knowing the drawback mechanism exists. For a manufacturer importing $2M of inputs at 10% duty with 70% export ratio, the potential annual drawback value is $140,000. Most Namibian manufacturers have never filed a claim.
Scope of service
Every customs task
the manufacturing
cycle generates.
From duty-free input admission to quarterly drawback claims to the import entries for domestic market sales — the full customs cycle for an EPZ or drawback-eligible manufacturer, maintained correctly so NamRA's audit finds a reconciliation that closes, not gaps that don't.
Discuss your operationTechnical guides
Understand your obligations before the first production run.
Namibia's EPZ/SEZ Customs Regime: Manufacturer Advantages and the Export Obligation
Duty-free input admission, VAT deferral, export obligation mechanics, and what NamRA auditors examine for EPZ operators.
Read guideImport Duty Drawback in Namibia: Recovering Duty on Re-Exported Goods
Section 75 drawback mechanics, BoM requirements, claim timing, and the scale of the recovery opportunity.
Read guideSADC Certificate of Origin: Rules and Application in Namibia
How to qualify manufactured goods for SADC preferential origin and the documentary requirements.
Read guideCustoms Compliance Audits in Namibia
How NamRA audits EPZ input-output records — and what the reconciliation examination covers.
Read guideNamRA Advance Tariff Rulings
Obtain binding HS classification for manufactured outputs before your first export declaration.
Read guideGet in touch
Tell us about your manufacturing operation.
EPZ status, production mix, export markets. We'll outline the customs programme and drawback opportunity.