Distillers Alcohol regulations in Lesotho
How to import or export liquor and spirits to Lesotho, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched April 2026.
Research guide, not legal advice. Compiled in April 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- 18
- Legal purchase age
- 18
Free guide: the import licence, import duty and manufacturing licence sections are open to all. Sign in free to read the other 11 sections for Lesotho in full.
Licence to make spirits (distillery and bottling)
- Licences needed
- Industrial Licence for beverage manufacturing; Customs and Excise Manufacturing Warehouse Licence / Still Registration
- Authority
- Ministry of Trade, Industry and Business Development (One-Stop Business Facilitation Centre) and Revenue Services Lesotho (RSL)
- Documents
- Company registration documents, environmental clearance/effluent disposal documentation, water connection and site plans, still specifications, tax clearance certificate
- Fees
- Prescribed under the Industrial Licensing Regulations and Customs and Excise schedules (US$250,000 statutory foreign investment threshold for industrial activities)
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Holders of valid liquor off-sales licenses or authorized national distribution entities
- Licences or registrations
- Alcohol Import Permit (available for 3-month, 6-month, or 12-month validity periods); registration on the Lesotho National Single Window (LNSW)
- Authority
- Ministry of Tourism, Sports, Arts and Culture (Liquor Licensing Board) and Revenue Services Lesotho (RSL)
- Documents
- Valid 1-year off-sales liquor license, valid RSL tax clearance certificate, letter of intent, customs declaration via ASYCUDA World
- Fees
- M60.00 (Lesotho Maloti) flat fee for 3, 6, or 12-month import permits
- Time to obtain
- Approximately 1 month (processed electronically via the LNSW system)
Product and label registration
Required: no Process: not confirmed; there is no independent prior product/label registration system such as COLA, provided imported products satisfy SACU/national standards and customs clearance declarations Authority: Lesotho…
Import rules
Imports from outside the Southern African Customs Union (SACU) must transit through South African ports of entry under bond. All commercial alcohol imports require an electronic import permit via LNSW, ASYCUDA World declarations,…
Import duty on spirits (HS 2208)
Intra-SACU imports enter duty-free (0%). Non-SACU imports are subject to the SACU Common External Tariff on HS 2208 (e.g., spirits such as brandy, gin, and vodka face specific customs duties of 136c/li to 154c/li less adjustments per litre of absolute alcohol).
Excise and taxes
Spirits are subject to SACU-harmonized specific excise duty, 15% Value Added Tax (VAT), and the Tobacco and Alcoholic Products Levy (introduced in 2023 at 15%, adjusted to 7.5%, with phased increases toward 10% in the 2025/2026…
Retail and distribution
Private retail is permitted through licensed off-sales stores, supermarkets, restaurants, hotels, public bars, and taverns. Under the Liquor Licensing Act, public bars may operate 10:00 AM–12:00 midnight (closing 10:00 PM on…
Online sale and delivery
not confirmed
Labelling
Requires clear statement of country of origin, net volume/quantity compliant with the Weights and Measures Act, alcoholic strength by volume (% ABV), and product name; regional SACU and English-language commercial labeling…
Advertising
General commercial advertising is allowed but restricted from targeting minors under 18; public health advocacy groups have petitioned the government for a comprehensive advertising ban in the pending National Alcohol Policy.
Legal definitions of spirits
not confirmed for distinct domestic standards; Lesotho relies on regional SACU norms and Codex Alimentarius standards (generally requiring minimum 43% ABV for whisky, gin, rum, and brandy).
Dry or restricted areas
None; no dry regions exist in the country, although municipal planning and licensing guidelines restrict outlets adjacent to educational and medical facilities.
Recent changes
Implementation and adjustments to the Tobacco and Alcoholic Products Levy Act, 2023, introducing an ad valorem sin tax on alcohol (adjusted from 15% to 7.5%, with gradual increment proposals in the 2025/2026 budget). Transition…
Opportunities for exporters
Opportunities exist for premium international spirit brands catering to Lesotho's urban hospitality, club, and higher-end retail consumer base. Exporters typically service the market via regional South African distribution…
Read the full guide for Lesotho, free
Product and label registration, excise, labelling, advertising, distribution and recent changes, with every source, plus an Excel file of every country. Sign in with your email: no password, no fee.
Sign in to read the full guideSources
- Lesotho Trade Portal - Import Permit for Alcohol
- Liquor Licensing Act 1998 (Lesotho)
- WTO Import Licensing Procedures - Lesotho Alcoholic Beverages
- Lesotho News Agency (LENA) - LMPS on Liquor Licensing Enforcement
- Public Eye News - Tobacco and Alcoholic Products Levy Amendment
- US International Trade Administration - Lesotho Labeling and Marking Requirements
Selling into Lesotho or buying from it?