Liberia is not a signatory of the 1996 World Trade Organization (WTO) Information Technology Agreement (ITA) nor the 2015 expansion (ITA II).

According to Art. 49 of The Public Procurement and Concessions Act, 2005, the Procuring Entity shall employ international competitive bidding procedures when the estimated contract amount exceeds the following value threshold:
- In the case of contracts for the procurement of goods, USD 100,000;
- In the case of contracts for the procurement of services, USD 50,000;
- In the case of contracts for the procurement of works, USD 200,000.
In addition, international competitive bidding may only be employed when domestic competitive bidding fails to secure effective competition, requiring the invitation of foreign firms. This is applicable if (a) the estimated contract price exceeds the ceiling threshold established by the Commission’s Regulations for national open competitive bidding, unless the Commission approves an exception based on sufficient competition at the national level; or (b) no responses are received in a national open competitive bidding process. Regardless of thresholds, the Procuring Entity may engage in international competitive bidding if effective competition cannot otherwise be obtained.

Lesotho has established several limits on transactions that can be carried out with mobile money. Yet, in September 2020, the Central Bank of Lesotho informed that it had given authorisation to mobile money issuers to increase transaction limits for duly identified and verified mobile money customers. The Bank increased transaction limits to LSL17,500 (approx. USD 1,100) daily limit and LSL 30,000 (approx. USD 1,900) monthly limit for full KYC clients. For partial KYC clients, the transaction limits are LSL 10,000 (approx. USD 600) daily limit and LSL 20,000 (approx. USD 1,300) monthly limit. Customers are categorised into partial KYC and full KYC depending on the amount of information available to mobile money service providers.

It is reported that electronic funds transfers are limited to USD 10,000 per transaction for transfers to local bank accounts, while for external bank accounts, the limit is USD 50 million.

It is reported that the de minimis threshold, that is the minimum value of goods below which customs do not charge duties, is USD 15 (Intra-Southern African Customs Union) and USD 35 (Extra-Southern African Customs Union), below the 200 USD threshold recommended by the International Chamber of Commerce (ICC).

Lesotho does not have a legal framework that applies consumer protection to online transactions.

Lesotho has not signed the United Nations (UN) Convention on the Use of Electronic Communications in International Contracts.

Lesotho has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Commerce.

Lesotho has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Signatures.

Type approval procedures are regulated by the Lesotho Communications Authority (LCA). It is reported that the conformity requirements are similar to those of the European Union (Declaration of conformity according to EU directive 2014/53/EU). The homologation process in Lesotho does not require local laboratory testing or contact with local representatives.

Section 58 of the Data Protection Act obligates every data controller to appoint one or more Data Protection Officers. Moreover, Section 20 sets out a reciprocal security obligation on both data controllers and their data processors to secure data in their possession or control 'by adopting appropriate, reasonable, technical and organisational measures to prevent loss, damage, or unauthorised destruction, and unlawful access to, or unauthorised processing of data'.

A basic legal framework on intermediary liability for copyright infringement is absent in Lesotho's law and jurisprudence.

A basic legal framework on intermediary liability beyond copyright infringement is absent in Lesotho's law and jurisprudence.

Regulation 7 of the Communications (Subscriber Identity Module Registration) Regulations of 2021 requires licensees (entities licensed by the Lesotho Communications Authority to provide and facilitate communications services) to register subscriber information. Licensees must capture, register, and retain the personal information of subscribers who request SIM registration and activation, following the registration specifications, at no cost to the subscriber.

It is reported that Lesotho does not mandate functional separation for operators with significant market power (SMP) in the telecom market. However, there is an obligation of accounting separation.