# Lesotho (LS) **Capital:** Maseru **Currency:** Lesotho Loti (LSL) (LSL) **Population:** 2,337,423 — Older stored figure; source year not documented. **Area:** 30,355 km² > Lesotho is a landlocked country entirely surrounded by South Africa and a member of the SACU customs union and SADC. Foreign trade moves almost entirely by road and rail through South Africa to the port of Durban. Key exports are textiles (duty-preferred to the USA under AGOA), diamonds and wool and mohair. Trade within SACU is duty-free; the standard import VAT is 15 percent. Customs clearance runs through the Revenue Services Lesotho ASYCUDA World system. Lesotho (ISO code: LS) is a landlocked country in Southern Africa, entirely surrounded by South Africa. Politically it is a constitutional monarchy with a parliamentary system. The climate is subtropical highland, with cool winters and moderately warm summers. Economically Lesotho is shaped by mining, especially diamonds, as well as agriculture and textile production. Foreign trade focuses on exports of apparel and agricultural produce, while imports are mainly energy, food and machinery. Because it is landlocked, Lesotho depends heavily on transit through South Africa and uses nearby ports and roads for trade. The national currency is the Lesotho loti (LSL), which circulates at par with the South African rand. Logistics infrastructure comprises road links and small industrial estates oriented towards exports. Lesotho is integrated into regional trade networks, particularly within the Southern African Development Community. The country continues to work on improving transport routes and energy supply to strengthen its economic competitiveness. **Top Import Partners:** ZA, CN, AE, IN, US **Top Export Partners:** ZA, US, BE, CN, IT **Top Import Goods:** Machinery, Vehicles, Petroleum products, Foodstuffs, Consumer goods **Top Export Goods:** Textiles, Diamonds, Water, Agricultural products **Key Airports:** - [Moshoeshoe I International Airport (MSU)](https://www.freight-academy.com/en/information/airports/moshoeshoe-i-international-airport-msu) - [Bobete Airport](https://www.freight-academy.com/en/information/airports/bobete-airport-3845) - [Katse Airport](https://www.freight-academy.com/en/information/airports/katse-airport-16132) - [Kolberg Airport](https://www.freight-academy.com/en/information/airports/kolberg-airport-17015) - [Lebakeng Airport (LEF)](https://www.freight-academy.com/en/information/airports/lebakeng-airport-lef) - [Leribe Airport (LRB)](https://www.freight-academy.com/en/information/airports/leribe-airport-lrb) - [Lesobeng Airport (LES)](https://www.freight-academy.com/en/information/airports/lesobeng-airport-les) - [Letseng Airport](https://www.freight-academy.com/en/information/airports/letseng-airport-18656) - [Mafeteng Airport (MFC)](https://www.freight-academy.com/en/information/airports/mafeteng-airport-mfc) - [Malefiloane Airstrip](https://www.freight-academy.com/en/information/airports/malefiloane-airstrip-airport-19966) ## Customs & Import **Import VAT:** Standard 15 percent **Customs complexity:** medium **Customs system:** Import clearance via ASYCUDA World (RSL eCustoms); duty-free within SACU intra-trade, third-country imports subject to the SACU common external tariff. **Customs authority:** [Revenue Services Lesotho (RSL, formerly Lesotho Revenue Authority)](https://www.rsl.org.ls) ## Logistics & Risk **Logistics role:** Landlocked / Textile export (AGOA) / SACU transit **Economic area:** SACU (Customs Union) / SADC **Logistics risk:** medium **Dangerous goods relevance:** low to medium **Pharma/cold chain:** low ## FAQ ### Do I pay customs duty when importing from South Africa into Lesotho? No. Lesotho belongs to the SACU customs union together with South Africa, Botswana, Namibia and Eswatini. Goods moving within SACU are duty-free, although import VAT may still apply. ### What is the import VAT rate in Lesotho? The standard rate is 15 percent. Electricity is taxed at 10 percent, telecommunications at 15 percent, and exports and basic commodities at 0 percent (Revenue Services Lesotho). ### Which seaport handles Lesotho's overseas trade? As a landlocked country Lesotho has no seaport of its own. Most overseas trade moves by road and rail through South Africa to the port of Durban; Port Elizabeth/Gqeberha is also used. ### Which customs system does Lesotho use? Customs clearance runs through ASYCUDA World, operated by the Revenue Services Lesotho (RSL, formerly Lesotho Revenue Authority). Declarations are filed electronically via the RSL eCustoms service. ### Which trade agreements matter for Lesotho exports? Key agreements are SACU and the SADC Free Trade Area, the SADC-EU Economic Partnership Agreement, AGOA for duty-preferred textile exports to the USA, and the AfCFTA. AGOA has been extended until 31 December 2026. ### Which border crossings matter for truck transport? The main crossing is Maseru Bridge towards Bloemfontein and Durban. Other important posts are Maputsoe/Ficksburg Bridge, Caledonspoort and Qacha's Nek. Peak times can cause waiting periods. ## Sources & Last Verified - [https://www.rsl.org.ls](https://www.rsl.org.ls) - [https://www.rsl.org.ls/value-added-tax-vat](https://www.rsl.org.ls/value-added-tax-vat) - [https://www.rsl.org.ls/tax-rates](https://www.rsl.org.ls/tax-rates) - [https://eservices.rsl.org.ls/ecustoms/](https://eservices.rsl.org.ls/ecustoms/) - [https://www.sacu.int/](https://www.sacu.int/) - [https://www.trade.gov/country-commercial-guides/lesotho-trade-agreements](https://www.trade.gov/country-commercial-guides/lesotho-trade-agreements) - [https://data.worldbank.org/indicator/SP.POP.TOTL?locations=LS](https://data.worldbank.org/indicator/SP.POP.TOTL?locations=LS) - [https://odi.org/en/insights/agoa-short-lifeline-what-the-2026-renewal-means-for-women-in-lesothos-garment-sector/](https://odi.org/en/insights/agoa-short-lifeline-what-the-2026-renewal-means-for-women-in-lesothos-garment-sector/) *Last verified: 2026-06-25* --- *Freight Academy — Country Profile: [https://www.freight-academy.com/en/information/land/ls](https://www.freight-academy.com/en/information/land/ls)* *Markdown mirror: [https://www.freight-academy.com/api/md/country/en/ls](https://www.freight-academy.com/api/md/country/en/ls)*