Duty Free
The following goods may be imported into Lesotho without incurring customs duty: 400 cigarettes and 50 cigars and 250g of tobacco; 1l of spirits and 2l of wine (irrespective of age); 50ml of perfume and 250ml of eau de toilette; gifts up to value of M500.
Note
(a) Goods with serial numbers must be declared. (b) No alcohol may be imported by South African nationals.
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