The Revenue Service Lesotho (RSL), Ministry of Finance, and Development Planning agency, regulates and facilitates international trade by enforcing the Lesotho Customs Bill 2018, Customs and Excise Amendment Order 2 and order 25 1986, Customs and Exercise Amendment Act 6 of 2021 and Customs and Excise Act No10 1982. 
Customs procedures and regulations can be found at https://www.rsl.org.ls  

    
The contact information for customs: 

Revenue Services Lesotho
Customs and Excise Division, 
Lesotho Government Complex, Phase III 
P.O.Box 1085, Maseru 100 
Lesotho 
Tel: (266) 2231 3796/ 0390/3796
Fax: (266) 2231 2091
Email: info@rsl.org.ls