# Lesotho (LS)

**Capital:** Maseru  
**Currency:** Lesotho Loti (LSL) (LSL)  
**Population:** 2'337'423  
**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:** Maschinen, Fahrzeuge, Erdölprodukte, Nahrungsmittel, Konsumgüter

**Top Export Goods:** Textilien, Diamanten, Wasser, Agrarprodukte

**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 Prozent  
**Customs complexity:** mittel  
**Customs system:** Einfuhrabfertigung über ASYCUDA World (eCustoms der RSL); SACU-Binnenhandel zollfrei, Drittlandseinfuhren nach SACU-Aussentarif.  
**Customs authority:** [Revenue Services Lesotho (RSL, frühere Lesotho Revenue Authority)](https://www.rsl.org.ls)

## Logistics & Risk

**Logistics role:** Binnenland / Textil-Export (AGOA) / SACU-Transit  
**Economic area:** SACU (Zollunion) / SADC  
**Logistics risk:** mittel  
**Dangerous goods relevance:** gering bis mittel  
**Pharma/cold chain:** gering

## 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*

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*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)*