Overview
The following goods may be imported into Lesotho without incurring customs duty:

? 200 cigarettes and 20 cigars and 250g of tobacco.
? 1l spirits and 2l wine.
? 50ml of perfume.

Note: (a) Goods with serial numbers must be declared. (b) No alcohol may be imported by visitors from Botswana, Namibia, South Africa and Swaziland. (c) Any excess is charged import duty at a flat rate of 20%.

Prohibited Imports
Counterfeit coins or notes, weapons, blasphemous material, indecent or obscene works or articles of an inflammatory nature such as certain pamphlets or posters.