douanes.ga

What is the legal framework for this sector of activity?

Law N°14/74 of 21/01/1975 ;

The Mining Code (Law N° 037/2018 of June 11, 2019)

What are the advantages of this law?

1/ For the import / research phase

Exemption for equipment, machinery and tools, materials and products directly necessary for geological and mining research.

What are the conditions of granting ?

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

• the mining agreement ;
• the general import program;
• the list of goods.

Normal Temporary Admission, materials, supplies, machines and equipment included in the approved program as well as commercial vehicles, with the exception of those intended for the transport of personnel by the mining companies or their subcontractors.

2/ On importation / Exploitation phase

The Reduced Global Rate of 5% of duties and taxes levied on the import of materials, machines and equipment directly and permanently intended for mining.

The Special Temporary Admission, materials, equipment and machinery intended for the realization of the investment, including transport vehicles used for the execution of the work except those intended for the transport of personnel by the mining companies or their subcontractors.

What are the conditions of granting ?

A request must be addressed to the Director General of Customs and Indirect Taxes, fifteen days before, upon production of :

• the Mining Convention ;
• the general import program;
• the list of goods.