douanes.ga

What is the legal framework for this sector of activity?

The Finance Law 11/2012 of 08/01/2013

What are the advantages of this law?

The Global Reduced Rate of 5% of duties and taxes collected on the import of machinery and equipment goods intended for the construction of factories.

What are the conditions of granting?

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

• a favorable opinion of the investment plan issued by the Technical Ministry ;
• the general import program;
• the list of goods;
• the invoices.

It is forbidden to transfer or lend without the authorization of the Administration of Customs and Indirect Duties, the materials, machines, equipment and inputs imported under the above-mentioned schemes.