Madagascar
Madagascar - 1.3 Customs Information
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For new guidelines for customs and tax exemptions for importation of humanitarian goods in case of emergencies, effective 7 February 2022, please see the following link: Guide pratique pour le dédouanement et la régularisation des envois de secours en cas de catastrophes naturelles et autres évènements perturbateurs.

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below:

4.1 Madagascar Government Contact List

Madagascar is a member state of the World Customs Organization (WCO), having ratified the Convention establishing a Customs Co-operation Council on 18 February 1964. This Convention entered into force on 4 November 1952. The only international body of Customs law that contains a specific chapter binding states to facilitate the work of intergovernmental and non-governmental organizations in implementing humanitarian assistance is the revised Kyoto Convention on the Simplification and Harmonization of Customs Procedures (with its Annex J-5 on the Special Procedure for Relief Material).  Madagascar has ratified this Convention on 27 June 2007.  They have yet to accept Annex J-5 however. They have also signed, but not yet ratified, the Tampere Convention on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations on 12 September 2002.

Madagascar is also a member state of the World Trade Organization (WTO), having joined on 17 Nov ember 1995.  The WTO helps trade "flow smoothly, freely, fairly and predictably”.  Its roles are:

  • Acting as a forum for trade negotiations
  • Administering trade agreements
  • Settling trade disputes
  • Reviewing national trade policies
  • Assisting developing countries in trade policy issues, through technical assistance and training programs

Cooperating with other international organizations

 To finish, Madagascar is a member state of the Common Market for Eastern and Southern Africa (COMESA).  Through COMESA, a Free Trade Area (FTA) was achieved on 31 October 2000 when nine of the member States (Djibouti, Kenya, Madagascar, Malawi, Mauritius, Sudan, Zambia and Zimbabwe) eliminated their tariffs on COMESA originating products.  Burundi and Rwanda joined the FTA on 01 January 2004. COMESA is also preparing to establish a Customs Union.  In preparation, the Eleventh Meeting of the Council of Ministers adopted a Road Map that outlined programs and activities whose implementation was necessary before the launching of the Union.

It is expected that the launch will be achieved by the year 2008. 

More information can be found at www.comesa.int.

Emergency Response

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 Country?

(Yes / No)

WCO (World Customs Organization) member

Yes (18/Feb/1964)

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)

Signed, but not yet ratified, on 12/Sep/2002.

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

WTO, COMESA

Please refer to the following link for customs and tax exemptions for importation of humanitarian goods in case of emergencies, effective 7 February 2022: Guide pratique pour le dédouanement et la régularisation des envois de secours en cas de catastrophes naturelles et autres évènements perturbateurs.

Exemption Regular Regime (Non-Emergency Response)

The Customs Code of Madagascar states that certain items can enter into the country duty and tax free.  Among these items are goods for works of solidarity and those destined for charitable organizations. However, the organizations must be registered with the government to be able to claim this privilege.  

This is all contained in Section 7, Chapter 1, Article 240 of the Customs Code.

Organizational Requirements to obtain Duty Free Status

Red Cross / United Nations Agencies / Non-Governmental & Non-Profit Organizations

Items destined for the Red Cross and other solidarity organizations financed by foreign funds can obtain custom and tax exemption upon the decision of the General Director of the Customs (Directeur Général des Douanes DGD)

-       The Madagascar Red Cross

-       Organizations combating big epidemics especially leprosy, plague, tuberculosis, malaria, HIV and AIDS and malnutrition

-       Institutes for blinds, deaf, mutes or handicapped

-       Kinder gardens or orphanages

-       NGOs benefitting of an headquarter agreement matching clauses of the article 11b

Tax and Duties exemption is limited to items sent to organizations officially recognized by the line ministry and aiming either to be distributed directly by the organization or being indispensable for the functioning of the organization.

The line minister can ask the government council (Conseil du Gouvernement) for tax exemption in other cases than the above mentioned in case of a natural catastrophe, for public utility or national interest.

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities (Include a list of necessary documentation)

I - Organisations willing to have tax and duties exemption must first have a host agreement with the government. Then, to apply, the Head of office has to do a request letter that has to be attached with the bill of loading and confirmation of value and addressed to:

-        The Ministry of foreign affairs

-        The Ministry of finance

II - The applicant will receive the exemption certificate (certificate of destination) after 04 days through his forwarding agent.

III - After receiving exemption certificate, the applicant give transit order to his forwarding agent for the custom clearance.

 

NECESSARY DOCUMENTS LIST:

  • The request letter sent to chief of legal services (Monsieur Le Chef du service de la legislation)
  • The legal constitution of the NGO or Association
  • Commercial Invoice / Facture or confirmation of value
  • Waybill / Bill of Lading / LTA
  • Certificate of origin
  • Phytosanitary certificate
  • Certificate of fumigation
  • Packing list
  • Certificate of Quality
  • Gift Certificate (for donations only)

If necessary a note from the government council

 

 

Process to be followed (step by step or flowchart)

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/ confirmation of value

YES - original

YES -original

YES - original

YES- original

YES- original

YES- original

AWB / BL / Other Transport Documents

YES - original

YES -original

YES- original

YES- original

YES- original

YES- original

Donation/ Certificate of destination

YES - original

YES- original

YES- original

YES- original

YES- original

YES- original

Packing Lists

YES - original

YES- original

YES- original

YES- original

YES- original

YES- original

Other Documents

1/Certificate of origin

 

n/a

1/Authorization of importation

n/a

1/ moving certificate

1/ ARTEC authorization

Additional Notes

N/A

Customs Clearance

General Information 

Any cargo bound for the Republic of Madagascar must be covered by a Cargo Tracking Note (Order n°01/MFB/SG/DGD dated March 23rd, 2007, concerning the creation and the validation of the Cargo Tracking Note ,  see GASYNET).

For more information for GasyNet, please follow the link below: www.gasynet.com

 However, some operations are not subjected to this rule, in particular:

  • Travelers’ personal belongings.
  • Sending of light parcels, postal parcels and air freights whose FOB value does not exceed 100 Euros or its equivalent in national currency.
  • Sending of documents and/or samples.
  • Imports of weapons, ammunition and instruments of war for national defense.
  • Imports of banknote for the Central Bank of Madagascar.
  • State to State donations and donations from an international organization to the State.
  • Diplomatic bags.
  • Sending and donations in case of natural disaster.


The exporter or his representative is required to open the Advanced Cargo Information (ACI or BSC) as soon as the goods are loaded. To do so, he will access the Cargo Tracking Note (BSC) module through the Internet (Cf. preceding internet link):

  • Applicant will create his own account (by attaching an extract from his certificate of registry), or access the system by using his account if he already has one.
  • He will register the elements of his Advanced Cargo Information (ACI or BSC), namely:

             - The identity of the importer in Madagascar,

             - The identity of the forwarding agent,

             - Details of the sending (goods and mode of transport),

  • Then, applicant will have to attach the required scanned documents (invoice, the bill of lading or LTA and the export customs entry.

Once these formalities carried out, and after checking by the Technical Center, the open Advanced Cargo Information (ACI or BSC) acquires the status of admissible.

At custom level, the following original documents will be necessary to conclude the process:

-       The final invoice

-       The travel document (bill of lading or airway bill)

-       The original and the copy of the certificate of tax registration for the first operation

-       The packing list.

-       The insurance certificate, if necessary,

-       And the various required authorizations delivered by concerned Ministries or official organizations, according to the duty-paid goods.

 

More information on the customs Code can be found on the following link: Madagascar Customs Website

 

TYPES OF CIRCUITS CLEARANCE

The Customs Administration has established four circuits’ clearance:

The entry and registration of customs declarations is directly done in MIDAC MODULE.

Any custom agent or forwarding agent should have access to the online custom module called MIDAC.

When all the information on the goods and the declarant are entered in the system, an automatic selection will determine the control circuit:

  • Green circuit : No control (Automatic delivery of release order)
  • Yellow circuit : Document control
  • Red circuit : Passage to scanner and physical verification if the result is "suspicious"
  • Blue circuit : Verification will be done by the custom control services in case of need for further investigation

Customs Information

Document Requirements

-       Transit order

-       Cargo Tracking Notes or BSC (not applicable to NGO and UN agencies)

-       Commercial Invoice / Value attestation & gift certificate if donation

-       Waybill / Bill of Lading / LTA

-       Packing list

-       Certificate of origin

-       Phytosanitary certificate if necessary

-       Certificate of fumigation if necessary

-       Certificate of Quality if necessary

-       Destination certificate if necessary

-       Technical sheet for high technology system if necessary

 

Non-commercial Items or sample with value under USD 100 CIF are allowed to be cleared without processing by Gasynet. However, these following documents must be  presented to the customs officer:

-       Bill of lading or Air transport letter

-       Packing list

-       Value certificate

-       Destination certificate    

-       Administrative documents (NIF& STAT or CIN if particular)

Embargoes

None

Prohibited Items

1/ Drugs, Protected animal species are prohibited

2/ Imitation and counterfeit material, wine and spirits, medicines items and dangerous products needs following documents :

- Authorization request from trade Ministry

- Consumption certificate from INSTN for foods items & alcohol products

- Origin certificate

General Restrictions

For particular commodities, only specialized companies which have got an agreement are allowed to import :

Ex: fuel, high degree medicines, motor oil, gas, chemicals, etc

Customs Clearance Document Requirements

 Customs Clearance Document Requirements

Food

NFI (Shelter, WASH, education...)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D & T Exemption Certificate

YES - original

YES - original

YES - original

YES - original

YES - original

YES - original

Invoice

YES - original

YES - original

YES - original

YES - original

YES - original

YES - original

AWB / BL / Other Transport Documents

YES - original

YES - original

YES - original

YES - original

YES - original

YES - original

Donation / Non-Commercial Certificates

YES – original if necessary

YES – original if necessary

YES – original if necessary

YES – original if necessary

YES – original if necessary

YES – original if necessary

Packing Lists

YES

YES

YES

YES

YES

YES

Phytosanitary Certificate

YES - original

NO

YES - original

NO

NO

NO

Other Documents

- Certificate of origin

- Fumigation certificate

- Transit order

- Certificate of origin

- Transit order

- Health Ministry authorization

- Certificate of origin

- Transit order

- Transit order

- Moving certificate

- VISA

- Transit order

- ARTEC authorization

- Certificate of origin

- Transit order

Additional Notes

N/A

 

Transit Regime

This case is not usual in Madagascar. In general, all products which pass through this transit regime must have a special authorisation from the Ministry of finance.

If this transit procedure is presented, please find below some text of regulations:

1/Transit is the customs procedure under which the goods are placed under the customs control during the laps of time its stays in the country.

2/ In order to benefit from transit, tenderer must submit a declaration in with a commitment guaranteed by under the penalties of forward the goods declared in the a particular office, under seals intact, within a specified time and to follow the itinerary prescribed.

3/Absolute transit is excluded goods bearing false marks of Malagasy origin.

4/ Decisions of the Chief Executive Officer of Customs determine the conditions application of the provisions of this transit regime.

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