Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the link below:
4.1 Niger Government Contact List
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.]
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Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
|---|---|
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WCO (World Customs Organization) member |
Yes. 01 JUL 81 |
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Annex J-5 Revised Kyoto Convention |
No |
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OCHA Model Agreement |
No |
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Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
No. Signed 18 JUN 98 NOT RATIFIED |
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Convention on Assistance in the Case of a Nuclear Accident or Radiological Emergency |
No. Signed 26 SEP 86 NOT RATIFIED |
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Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
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World Trade Organisation |
Yes. 13 DEC 96 |
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The Economic Community of West African States |
Yes. 28 MAY 75 |
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The West African Economic and Monetary Union |
Yes. 10 JAN 94 |
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Community of Sahel-Saharan States |
Yes. 04 FEB 98 |
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Liptako-Gourma Authority |
Yes. 03 DEC 70 |
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African Union |
Yes. 25 MAY 63 |
Exemption Regular Regime (Non-Emergency Response)
The UEMOA Customs Code chapter 1, article 165 – 13 and article 166 allow for duty and tax free importation for humanitarian agencies. The articles state that goods imported for the Red Cross or other works of solidarity, national and international, are exempted of duties and taxes. The conditions of this are fixed by the competent authorities in each individual state. This article is mirrored in article 98 c) in the Nigerien Customs Code and article 68 allows the finance ministry, with advice from directly concerned ministries, to decide whether an organisation is to be tax and duty exempt.
Niger allows both UN organisations and humanitarian non-governmental organisations. Their activities must be initiated in Niger and fit with the current economic, social and cultural policies undertaken by the government.
All goods may be exonerated, but not necessarily for every NGO. This will be stipulated in the contract between the government and the NGO. The categories that are most likely to be exempt for exoneration are construction material such as cement, sheet metal, boards and concrete iron; lubricants, consumables and spare parts; office equipment such as office furniture and material, and fixed installations at the offices or residence. Three taxes cannot be lifted by Nigerien authority as they are supranational. These taxes are UEMOA’s solidarity levy (1%), CEDEAO’s solidarity levy (0.5%) and a statistics charge (1%). To lift these taxes the respective organisations need to be addressed.
The customs department are under the ministry of economy and finance and is organised as follows:
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Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
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UN Agencies are provided for in the Vienna Convention of 18 April 1961. Article 3 of the code of customs. This is formalised by signing an agreement with the government, ministry of finance. For WFP this was signed in 1968. |
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Non Governmental Organizations |
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The NGO need to sign a protocol of agreement with the Nigerien government. This agreement is handled by the finance department, with advice from other concerned departments – e.g. agricultural department for food security. The objectives of recognised NGOs should include, or not be contrary to, peace promotion, participative democracy, fight against poverty and social deficits. The concrete actions need to be fitted with current governmental priorities in a way that strengthens or complements existing programs. The NGO need to operate on a non-profit basis and be non-political. The NGO is required to have a permanent office in Niger and is required to employ some Nigeriens on permanent contracts. |
Exemption Certificate Application Procedure
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Duties and Taxes Exemption Application Procedure |
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Generalities (include a list of necessary documentation) |
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A signed agreement with the government is a prerequisite where information about projects and beneficiaries are supplied. The process of obtaining the exoneration certificate starts when the shipping instruction is made. The documentation required for humanitarian cargo that is donated includes:
For cargo that is not a donation an original invoice and purchase order replaces the donation certificate. If the cargo is imported through a local supplier, their financial situation has to be attested. Food articles require a phyto-sanitary certificate. |
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Process to be followed (step by step or flowchart) |
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Exemption Certificate Document Requirements
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Duties and Taxes Exemption Certificate Document Requirements (by commodity) |
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Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
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Invoice |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
|
AWB/BL/Other Transport Documents |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
|
Donation/Non-Commercial Certificates |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
|
Packing Lists |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
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Other Documents |
Phyto-sanitary Certificate, Original |
Project document or Beneficiares and location |
Origins facture documentation beneficiaries details |
Project document or Beneficiares and location |
Project document or Beneficiares and location |
Project document or Beneficiares and location |
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Additional Notes |
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Customs Clearance
General Information
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Customs Information |
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|---|---|
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Document Requirements |
Instruction, or authorisation, of temporary import must be indicated on the invoice. The receiver must deposit a guarantee or caution before the customs. |
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Embargoes |
None |
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Prohibited Items |
Protected species; Imitation and Counterfeit material |
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General Restrictions |
Weapons; Narcotics; specified chemicals |
Customs Clearance Document Requirements
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Customs Clearance Document Requirements (by commodity) |
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|---|---|---|---|---|---|---|
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Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
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D&T Exemption Certificate |
Yes, Original UN & NGOs
|
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs
|
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
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Invoice |
Yes, Original UN & NGOs
|
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
|
AWB/BL/Other Transport Documents |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
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Donation/Non-Commercial Certificates |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
|
Packing Lists |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
Yes, Original UN & NGOs |
|
Phytosanitary Certificate |
Yes, Original UN & NGOs |
No, UN & NGOs |
No, UN & NGOs |
No, UN & NGOs |
No, UN & NGOs |
No, UN & NGOs |
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Other Documents |
Project document or Beneficiares and location |
Project document or Beneficiares and location |
Project document or Beneficiares and location |
Project document or Beneficiares and location |
Project document or Beneficiares and location |
Project document or Beneficiares and location |
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Additional Notes |
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Application and interpretation of rules and regulations may vary depending on custom office. |
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Transit Regime
Imported cargo is cleared at the one of the many full functional customs offices located near the final destination. Cargo is thus transited without being cleared and is escorted by customs officials. The escort is a legal requirement and a guarantee, or caution, for the shipment has to be placed with the Customs Office.
Storage charges are at the rate of 650 XOF/ton without handling and 1 500 XOF/ton with handling. The price covers the duration of stay. Escort charges are a function of the number of vehicles that are to be escorted and the travel distance. Payment of fees and administration is normally delegated to a freight forwarder or handling agent.
