South Sudan, Republic of - 1.3 Customs Information | Digital Logistics Capacity Assessments

Duties and Tax Exemption

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax-free.]

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

Agreements / Conventions Description	Ratified by the Country? (Yes / No)
WCO (World Customs Organization) member	Yes, ratified 18 July 2012
Annex J-5 Revised Kyoto Convention	No
OCHA Model Agreement	No
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	No
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	N/A

Exemption Regular Regime (Non-Emergency Response):

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times when there is no declared state of emergency and no streamlined process (e.g. regular importations/development/etc.).]

The South Sudan Customs Services exemptions unit handles tax exemptions. UN agencies and NGOs are exempt from import duty, excise duty, vehicles, customs warehouse rent (CWR) and VAT; however, specific exemption procedures must be adhered to by UN agencies or organisations.

Apart from UNMISS and UN agencies, tax exemptions can only be granted to registered taxpayers, and organisations must register for a Tax Identification Number (TIN) at a Directorate of Taxation branch office. A special tax exemption can be granted to non-UN/NGO organisations, but such exemptions are granted on a case basis and only under certain circumstances.

To be granted a tax exemption on imports, organisations must apply for an exemption at the South Sudan Customs Service unit within the Ministry of Finance and Economic Planning (MoFEP) and submit the required documentation related to the cargo. Only the minister of MoFEP can grant tax exemptions.

Once fully processed, an exemption letter will be issued by the South Sudan Customs Service, which will form part of the clearance documents to be presented to customs and border checkpoints.

Organisational Requirements to Obtain Duty Free Status
United Nations Agencies
There are no special requirements apart from submitting the necessary application and support documentation.
Non-Governmental Organizations
Before being granted tax exemptions, all NGOs must be registered to operate in South Sudan. All NGOs must register for an NGO Operations Certificate with the Relief and Rehabilitation Commission (RRC). NGOs must also register with the Ministry of Legal Affairs and Constitutional Development (MoLaCD), Directorate of Registration of Businesses, Associations and NGOs to obtain a registration certificate. All NGOs must register for a Tax Identification Number (TIN) at any Directorate of Taxation branch office.

Exemption Certificate Application Procedure:

Duties and Taxes Exemption Application Procedure
Generalities (include a list of necessary documentation)
The National Directorate of Taxation has the responsibility of collecting all business, sales, withholding, and personal income tax within South Sudan. The National Customs Services collects excise (for both national and state governments), sales tax, income tax and BPT/IT withholding tax on imported goods. Taxes to any government authority other than the National Directorate of Taxation or Customs Services (at the borders) should be refused. The Ministry of Commerce also charges 20% of the value of the goods if no import license is available where required. Tax exemption applications are handled by the Exemptions Unit of the South Sudan Customs Services. Tax exemption requirements apply to the UN, UN agencies and NGOs alike. Currently, only the Minister of MOFEP is authorised to grant exemptions following the advice of the Director General of Customs. Although the process of dealing with the application can be delegated within the South Sudan Customs Services, the Minister is required to sign the actual exemption letter. Required Documents “Request for Non-Diplomatic Exemptions from Taxes on Imports” application form Application cover letter on organisation letterhead (NGO only) Ministry of Foreign Affairs & International Cooperation’s cover letter (UN only) Ministry of Finance and Economic Planning cover letter Commercial or Pro-Forma Invoices Donation Certificate (If applicable) Transport Documents, Airway Bills (AWB’s) or Bill of Ladings (BOLs) Packing List Certificate of Origin Operations Certificate. (NGOs only) Registration Certificate. (NGOs only) Purchase Order (PO) (UN only) Certificate of Conformity
The process to be followed (step-by-step or flowchart)
Complete the Request for Non-Diplomatic Exemptions from Taxes on Imports application form as per the instructions. This form can be obtained from the Exemptions unit of the South Sudan Customs Services in Juba, Nimule or Kaya. Attach the required documentation. As stated above, and where applicable, Attach a cover letter detailing the request. The cover letter must be on the applying organisation's letterhead and addressed to the Director General of Customs Services, signed by the organisation representative, and citing relevant provisions in legislation. UN ONLY: Submit to the Ministry of Foreign Affairs & International Cooperation’s (MoFAIC) Privileges and Immunities Unit. Submit an additional copy of the applying organisation cover letter. The Privileges and Immunities office will write an additional cover letter to the Director General of Customs Services requesting the clearance of imported items. NGOs ONLY: Submit to the Relief and Rehabilitation Commission (RRC). Request the RRC director general to write an additional cover letter to the Director of General of Customs Services requesting the clearance of imported items. Submit an application to the Director General’s Customs Services office (Exemption Unit). Customs Services reviews request/documentation. The Director General of Customs Services gives his initial approval or rejection. IF approved, the exemption application is sent to the Ministry of Finance and Economic Planning MoFEP for signature. Only the Minister of Finance and Economic Planning can sign the exemption. MoFEP attaches its own cover letter. Exemption application returns from MOFEP to the Customs Service office. The customs services office calculates the value that has to be exempted and notes it on the MoFEP cover letter attached to the application. This arrangement is set to change whereby tax will be calculated before the application is sent to the Minister to save time. Customs Services DG Stamps and gives final approval. IF Customs exemption is granted: Applying organisation needs to stipulate an entry point. IF airport (Juba): A copy of the documentation will be given for clearance. IF border entry: A receipt will be given (detailing the exemption number) to the clearing agent. The original paperwork is sent to the relevant border point for clearance. IF the application is rejected, the process is stopped and/or the organisation is asked for additional information or clarification. If the application is stopped, the organisation can appeal or restart the process. Appeals should be made directly to the Ministry of Finance and Economic Planning or his delegated representative. NGOs ONLY: Obtain Import Permits from the Ministry of Commerce, Industry and Investment. Write a request letter for an import permit to the Undersecretary General of the Ministry of Commerce, Industry & Investment. Include cover Letter, invoice(s), certificates & copy of the approved exemption receipt/documents from customs. In some instances, a fine (20% of the value of the goods) can be levied at the border if this permit is not attached. Import Permit is mandatory for all imports of medicines and medical products. This import permit fee is (500 SSP). Additional Recommendations:** It is essential to collect a copy of the approved exemption application or receipt from the customs service’s office as lost documentation or delays at the border could force a re-application process. Submit exemption applications well in advance, at least 3-4 weeks before arrival of shipment. Submit any additional documentation that might support the exemption certification process, but which is not necessarily required. Do not submit multiple applications for the same exemption request. Follow up with the ministry and only re-submit when custom services confirm that the initial application was lost or rejected. Multiple applications can be viewed as suspicious and can cause the process to be delayed or the application rejected. Ensure that relevant invoices are attached to all applications and declarations, including those made by clearance agents. Missing invoices calculate the duty exempted difficult, which can cause delays. Ensure that the tax exemption application adequately defines the items being imported. This is especially crucial for capital items and vehicles. The chassis or serial numbers should be recorded. Any vehicle or piece of capital equipment imported under an exemption effectively remains under the control of Customs until it changes its status. That is, it is either re-exported, transferred to another entitled person/organisation or any residual duty paid if appropriate. In all these situations, permission of customs is required. At some stage, Customs will be required to verify some of these imports to ensure that goods have not leaked onto the home market inappropriately.

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Invoice	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*
AWB/BL/Other Transport Documents	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*
Donation/Non-Commercial Certificates	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*
Packing Lists	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*
Tax exemption application form	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*
Application Cover Letter	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*
MOFEP Cover Letter	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*	*Yes, Original, applies to UN and NGOs*
Certificate of Origin	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*	*Yes, Certified Copy, applies to UN and NGOs*
Operations Certificate	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*
Registration Certificate	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*
Tax Identification Number (TIN) Certificate	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*
Import Permit from Ministry of Commerce, Industry, and Investment	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*	*Yes, Certified Copy, applies to NGOs*
Additional Notes
Submit any additional documentation that might support the exemption certification process, but which is not necessarily required.

Customs Clearance

General Information

Customs Information
Document Requirements	*Copy of the approved exemption application (including Exemption Number) and documentation for entry at borders. Exemption receives (including Exemption Number) for entry at Airport.*
Embargoes	*None*
Prohibited Items	*N/A*
General Restrictions	*N/A*

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	*Yes, Original, 1 copy, applies to both UN and NGO*	*Yes, Original, 1 copy, applies to both UN and NGO*	*Yes, Original, 1 copy, applies to both UN and NGO*	*Yes, Original, 1 copy, applies to both UN and NGO*	*Yes, Original, 1 copy, applies to both UN and NGO*	*Yes, Original, 1 copy, applies to both UN and NGO*
Invoice	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*
AWB/BL/Other Transport Documents	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*
Donation/Non-Commercial Certificates	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*
Packing Lists	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*
Phytosanitary Certificate	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*	*Yes, Copy, applies to both UN and NGO*
Import Permits	*Yes, Copy, applies to NGO*	*Yes, Copy, applies to NGO*	*Yes, Copy, applies to NGO*	*Yes, Copy, applies to NGO*	*Yes, Copy, applies to NGO*	*Yes, Copy, applies to NGO*
Additional Notes
Submit any additional documentation that might support the exemption certification process, but which is not necessarily required.

Transit Regime

All transit goods are declared at the point of import and travel under bond where the customs will validate and discharge the documentation and at point of exit from South Sudan. This is a relatively uncomplicated process and works well.