Lesotho customs rules & duty-free allowances

Last reviewed July 2, 2026

Lesotho allows duty-free imports of 1 litre of spirits (or 2 litres of wine/beer), 200 cigarettes (or 50 cigars or 250g tobacco), and personal goods up to M1,000 (about USD 55). Cash over USD 10,000 must be declared. Strict bans apply to narcotics, counterfeit goods, and certain agricultural products without permits. These rules apply in 2026.

Duty-free allowances

Alcohol

1.0 L

1 litre of spirits (over 22% ABV) OR 2 litres of wine or beer. Traveller must be 18+.

Tobacco

200 cigarettes

or 50 cigars / 250 g

Cash to declare

$10,000

Cash or monetary instruments equivalent to USD 10,000 or more must be declared on the customs arrival form. Failure to declare may result in seizure and penalties.

Goods duty-free

$55

Duty-free allowance for personal goods and gifts is M1,000 (approximately USD 55). Items above this value are subject to duty and VAT at standard rates.

Prohibited — banned from import

Narcotics and psychotropic substances (including cannabis, heroin, cocaine, and methamphetamine)
Counterfeit currency, goods, and pirated intellectual property
Firearms, ammunition, and explosives without a permit from the Lesotho Police
Pornographic materials (including digital media)
Endangered species and products (CITES-listed items) without a permit
Certain agricultural products (e.g., fresh fruits, vegetables, meat, and dairy) without a phytosanitary certificate

Restricted — allowed with a permit or declaration

Medicines containing controlled substances (e.g., codeine, morphine) – require a prescription and prior approval from the Lesotho Ministry of Health
Plants, seeds, and live animals – require an import permit from the Ministry of Agriculture and Food Security
Drones and unmanned aerial vehicles – require approval from the Lesotho Civil Aviation Authority
Radio transmitters and satellite phones – require a licence from the Lesotho Communications Authority
Firearms and ammunition – require a police permit and end-user certificate

Rules worth knowing

Temporary import of vehicles

Non-residents may temporarily import a vehicle for up to 3 months without paying duty, provided a carnet de passage or bank guarantee is lodged. Extensions require prior approval from customs.

Currency declaration for departing travellers

Travellers leaving Lesotho with more than M10,000 (about USD 550) in local currency or equivalent foreign currency must declare it. Amounts over USD 10,000 require Bank of Lesotho approval.

Duty-free shopping at Maseru Bridge border

Duty-free allowances apply only to goods physically carried by the traveller. Goods purchased at the Maseru Bridge duty-free shop are subject to the same limits as imports from any other country.

Prohibition on used clothing imports

Commercial imports of used clothing and shoes are prohibited without a special permit. Personal used clothing in reasonable quantities is allowed duty-free.

Frequently asked questions

You may bring 1 litre of spirits (over 22% ABV) OR 2 litres of wine or beer. You must be 18 or older. Any excess is subject to duty and VAT.

You can bring 200 cigarettes OR 50 cigars OR 250g of tobacco duty-free. You cannot combine these; choose one option. You must be 18+.

Yes, if you are carrying cash or monetary instruments equivalent to USD 10,000 or more. Declare on the customs form. Failure to declare can lead to confiscation and fines.

Yes, but you need prior approval from the Lesotho Civil Aviation Authority. Unauthorised drones may be seized. Contact the authority at least 2 weeks before travel.

Yes. Fresh fruits, vegetables, meat, and dairy products require a phytosanitary certificate from the exporting country. Processed and packaged foods for personal use are generally allowed in small quantities.

Personal goods and gifts up to M1,000 (approximately USD 55) are duty-free. Items above this value are subject to customs duty (typically 20%) and 15% VAT on the total value.

Official source

Lesotho Revenue Authority – Customs and Excise Division