douanes.ga

What is the legal provision for this sector of activity?

 - The Law N°14/74 of 21/01/1975.

- The Mining Code (Law N° 5/2000 of October 12, 2000)

What are the advantages of this law ?

1/ At the import / research phase

Exemption of products and materials intended for oil exploration and research;

Temporary Normal Admission, materials and equipment, machinery and tools that are directly necessary for the exercise of oil activities and their subcontractors.

2/ At the import / exploitation phase

The Reduced Global Rate of 5% of duties and taxes collected on the import of materials and equipment, machinery and tools, as well as chemical products that are directly necessary for the production of hydrocarbons including their storage, treatment, transportation, shipping and processing whether they are imported by the oil company or its subcontractors;

What are the conditions of granting?

A request must be addressed to the Director General of Customs and Indirect Duties, upon production of :

• a petroleum agreement ;
• a general import program;
• a request for admission at the reduced rate

Special Temporary Admission, equipment and materials, machines and tools that are directly necessary for the exercise of oil activities and their subcontractors.

3/ For exports

Exemption from all duties and exit taxes on hydrocarbons and related substances exported by oil companies.