Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the link below:
4.1 Guinea 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? |
|---|---|
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WCO (World Customs Organization) member |
Yes, 30 Oct 1991 |
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Annex J-5 Revised Kyoto Convention |
Yes, 7 Sep 2000 |
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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) |
Yes, 8 Oct 2002 |
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Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
Yes, African Union, Economic Community of West African States and Mano River Union in 1980 |
Exemption Regular Regime (Non-Emergency Response)
Donations to refugees are free of taxes. NGOs pay only the RTL 2% and the TVA 18% on their importation. The diplomatic mission and similar organisations are exempted from duties. The donations and importation of UN agencies are not subject to the pre-shipment inspection.
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Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
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United Nation Agencies have to request a customs duty free. The request must consist of a letter: “Demande d’Exonération Diplomatique” or FDI, and the following documents:
The aforementioned documents with the original letter request (+ 3 copies) are then given to the Ministry of Foreign Affairs of Guinea. One copy is given to the clearing Agent. Usually the Ministry of Foreign Affairs responds within 2 weeks, with a signature of acceptance for the UN request. The minister is the only authority authorised to sign the document. The signed letter from the Ministry of Foreign Affairs is given to the clearing Agent, who issues a FDI form and submits it together with the Exoneration to customs to obtain a customs waiver. |
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Non Governmental Organizations |
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NGOs have to present following documents for their imports:
NGOs must also have a gift certificate (donation certificate) which proves to local authorities that goods are not for resale, and are a donation to be used for humanitarian purposes. |
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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UN Agencies: The UN Agency concerned has to write a letter requesting a duty and taxes waiver to the national customs office of Conakry. The Agency must also include all of the above mentioned documents and the signed letter of “demande d’exonération diplomatique” (FDI); without the reply from the national customs office, it’s impossible to sort out the container from the Conakry port. NGOs: When NGOs begin activity in the country, the best for the organisation is to get a sort of “Memorandum of Understanding”, called “Convention d’Etablissement” signed by Ministry of Interior & Security. This Ministry sends a signed protocol to the Ministry on which the NGO “depends”, (for example NGOs working with health issues will discuss with the Ministry of Health). This procedure facilitates a lot of the future importations. Then, NGOs have to write a letter requesting a duty and taxes waiver to the national customs office of Conakry, but through the Ministry of the concerned activity (usually health, agriculture or education) with the set of documents attached If the NGO obtain a duty waiver the organisation should have to pay: Redevance Traitement des Liquidations = RTL: 2% on CIF value of the goods concerned. CIF Value (GNF) + RTL (in GNF) = Base of calculation of VAT, if goods concerned are subjected to VAT application (See above). |
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Process to be followed (step by step or flowchart) |
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, 3 copies, applies to UN and not NGO |
Yes, Original, 3 copies, applies to UN and not NGO |
Yes, Original, 3 copies, applies to UN and not NGO |
Yes, Original, 3 copies, applies to UN and not NGO |
Yes, Original, 1 copies, applies to UN and not NGO |
Yes, Original, 1 copies, applies to UN and not NGO |
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AWB/BL/Other Transport Documents |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
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Donation/Non-Commercial Certificates |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
|
Packing Lists |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Yes, Original, 1 copy, applies to UN and not NGO |
Customs Clearance
General Information
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Customs Information |
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|---|---|
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Document Requirements |
Requests for certificate (FDI) are opened at BIVAC Liaison office in Conakry. Then assessment is carried out by Bureau Veritas with the exporter who is expected to provide evidences of compliance. Bureau Veritas carries out the conformity assessment of the goods of the consignment prior its export to Guinea. The assessment is based on documentary review (including review of existing conformity evidences), testing, verification of markings and/or inspection. At the end of the process, a Clean Report of Findings (AV) is issued when the final conclusion of the assessment is satisfactory. The AV is provided to the Importer in Guinea for Customs clearance. When the goods are also subject to the PSI program of Guinea, the AV will also include the results of both programs. In case of non-compliance, a Non conformity Report (ARA) is issued in place of the AV. |
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Embargoes |
Certain medicines imposed by WHO such as Valium |
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Prohibited Items |
Narcotics, pornographic materials |
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General Restrictions |
Vehicles aged more than 8 years. Arms and ammunition need authorisation from the Ministry of Interior. Transceivers need authorisation from Ministry of Interior. Medicines (other than personal use) need authorization from the Ministry of Health. Protected species, plants and seeds and jewelry. |
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, 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 |
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Invoice |
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 |
|
AWB/BL/Other Transport Documents |
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 |
|
Donation/Non-Commercial Certificates |
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 |
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Packing Lists |
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 |
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Phytosanitary Certificate |
Yes, Original, 1 copy, applies to both UN and NGO |
Yes, Original, 1 copy, applies to both UN and NGO |
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Other Documents |
Import Certificate from the PCG |
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Additional Notes |
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Transit Regime
Transit from Guinea to neighbouring countries is possible for both local purchase and for goods received in Conakry port. No transport bond, bonded warehouses situation. UN organisations or NGOs have to make sure the proper documents are signed by local customs services and the copy of customs clearance is attached for all imports received through Conakry port. Therefore, the organisation at the receiving country has to make sure that the customs clearance is also made at the first entry point of the country.
The following documents are requested in order to establish a transit cargo:
- To note that the payment of a guarantee of taxes is THE condition to be fulfilled by a clearing agent authorized to clear in this office.
- A detailed declaration will be needed with a transit request and an invoice, a Waybill, Grey Card for the vehicle and EMAGUI identification visa for the transit to Bamako.
The following requirements must be met at the international transit office:
- Address a letter (or request) for transit to the National Director of Customs
- Establish the statement by a clearing agent authorized by the Customs.
- The word "transit" shall appear on the manifest for all goods to be admitted under this customs procedure.
- The fuel must not be declared in transit
