The leather industry in Lesotho is in its infancy stage. The country has 2 shoe manufacturing factories despite the fact that shoes qualify for all benefits under AGOA. The 2 companies produce mainly for export while a large share of the domestic market has to rely on imports from South Africa.

Foreign direct investment opportunities in this sector would include leather tanning and finishing, footwear and footwear components, leather garments, leather goods including bags, car seat covers, wallets, belts, gloves and other accessories.