Alcohol regulations in Lesotho

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

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)

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 Standards Institution (LSI) / Ministry of Trade, Industry and Business Development

Documents and samples

not confirmed

Fees

not confirmed

Renewal

not confirmed

Time to obtain

not confirmed

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, commercial invoices, and certificates of origin. Certain beer brands produced locally by Maluti Mountain Brewery are restricted from standard import permits to protect local manufacture.

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).

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 fiscal framework).

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 Sundays), and taverns 10:00 AM–10:00 PM.

not confirmed

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 standards apply.

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.

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).

None; no dry regions exist in the country, although municipal planning and licensing guidelines restrict outlets adjacent to educational and medical facilities.

• 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 of alcohol import permit applications and approvals to a fully electronic process via the Lesotho National Single Window (LNSW).
• Adoption of the Liquor Licensing (Amendment) Regulations, 2025 by the Senate, extending nightclub operating hours to 7:00 PM through 6:00 AM to stimulate the entertainment economy.
• Intensified nationwide police enforcement in 2024 and 2025 targeting retail compliance with statutory closing hours and the strict prohibition of sales to individuals under 18.

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 networks within the duty-free SACU customs territory.

• Revenue Services Lesotho (RSL)
• Lesotho Trade Portal (National Single Window)
• Ministry of Tourism, Sports, Arts and Culture
• Lesotho Standards Institution (LSI)

1. Lesotho Trade Portal - Import Permit for Alcohol
2. Liquor Licensing Act 1998 (Lesotho)
3. WTO Import Licensing Procedures - Lesotho Alcoholic Beverages
4. Lesotho News Agency (LENA) - LMPS on Liquor Licensing Enforcement
5. Public Eye News - Tobacco and Alcoholic Products Levy Amendment
6. US International Trade Administration - Lesotho Labeling and Marking Requirements