Lesotho

Lesotho's main exports are garments and textiles (primarily to the US under AGOA), diamonds, water exported to South Africa under the Lesotho Highlands Water Project, and wool and mohair. The apparel sector is the largest formal employer in the country.

As a SACU member, Lesotho applies a common external tariff on goods imported from outside the union and has free trade access within SACU, which includes South Africa, Botswana, Namibia, and Eswatini. Customs revenue is pooled and redistributed among members based on a revenue-sharing formula.

Exports to Lesotho typically require a commercial invoice, packing list, bill of lading or airway bill, certificate of origin, and an import permit for controlled goods. Since most goods transit through South Africa, compliance with both South African and Lesotho customs requirements is necessary.