Are you a foreign exporter supplying goods to Lesotho? Understanding the rules around appointing an agent of a foreign firm is critical to ensure compliance with the Lesotho Revenue Authority (RSL) and to avoid customs clearance issues. Exporters must familiarise themselves with the legal requirements, the appointment process, possible exemptions, and the application for an agent code.
Foreign companies must appoint a local agent in Lesotho if they fall within certain categories. These include direct exporters delivering goods into Lesotho on a zero-rated VAT invoice from South Africa, manufacturers, wholesalers, and distributors who supply to importers using the VAT Deferment Account (IVCF) in Lesotho, exporters who have multiple clients across the country, and suppliers of raw materials to Lesotho-based manufacturing firms. If you are exporting goods into Lesotho regularly, appointing a local agent is not optional, it is a legal requirement enforced by the RSL.
According to the RSL, an agent of a foreign firm includes any person or business that invites, solicits, markets, promotes, merchandises, or accepts sales orders on behalf of a foreign company. This definition extends to third-party agents or employees of companies registered outside Lesotho. These agents serve as the formal local representatives for customs declarations, invoice processing, and general compliance with cross-border regulatory requirements.
To appoint an agent in Lesotho, a foreign exporter must first enter into a formal agency agreement with a local representative. This contract should clearly define the agent’s scope of work, the agreed remuneration (whether commission-based or fixed), and the term of the agreement. Once the agency agreement is signed, the agent must apply for an Agent Code Certificate at the RSL and submit this certificate to the principal exporter. All export invoices destined for Lesotho must reflect the agent’s Tax Identification Number (TIN). This is essential for declaring goods in ASYCUDA, the automated customs system used by Lesotho. Without a valid agent code, goods cannot be legally declared or cleared at customs.
Some exporters may qualify for exemption from the requirement to appoint a local agent. Exemptions may be granted where a foreign exporter exclusively supplies goods to one client in Lesotho or already operates a registered branch or franchise within the country. To apply for an exemption, the exporter must submit a formal letter to the RSL stating their reasons and include a list of all Lesotho-based clients. The application must be emailed to info@rsl.org.ls. The RSL will assess the request and provide a written response.
Appointing a compliant and registered agent is critical for smooth customs clearance and trade execution in Lesotho. Non-compliance can result in delays at customs, the rejection of declarations by ASYCUDA, or the loss of VAT deferment benefits.
At Mayet & Associates, we go beyond advisory support, we are fully equipped to act as your appointed agent of record in Lesotho. We help foreign exporters meet all RSL requirements in a lawful and efficient manner. Our services also include drafting and reviewing agency contracts to ensure full compliance with the regulatory framework established by the RSL, assisting with agent code applications, and advising on exemption eligibility and submissions.
Whether you need a registered local agent or a legal review of your agency documentation, our team is ready to assist you. We provide strategic legal support to simplify and secure your cross-border trade operations into Lesotho.
Mayet & Associates
📧 Email: admin@mayet.law
🌐 Website: www.zmayetlaw.co.ls
Let us help you navigate Lesotho’s trade and customs environment, legally, efficiently, and with confidence.