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Duties and Tax Exemption

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

Ministry of Finance – Customs Agency’s website

4.1 Angola Government Contact List

A) Angolan import duty rates were adjusted in March 2014 as per Presidential Decree dated 30 January 2014 Rectification N. 1/14 are expected to be updated in 2017/18. The studies and execution of those reforms are under responsibility of the Admnistracao Geral Tributaria (AGT) which also supervises the Directorate for Customs Services responsible to ensure that Customs National Laws follows the agreed International and Regional recommendations subscribed by the Government Authorities. 

According to my meeting with the Director for Customs Services the new Customs legislation is about to become official (Dec 2017/Jan 2018) and will introduce nationwide the Asycuda World system (currently on trial at Lobito port with positive feedback) for management of all processes and procedures of Customs activity via computerized network. Read more AGT Administracao Geral Tributaria - Asycuda World. Therefore, Angola to be within the framework of the Annex J-5 Revised Kyoto Convention.

B) If cargo imported by sea a broker prepares and submits the DU-Documento Unico, to the CNC (Conselho Nacional dos Carregadores Angolanos). The CNC is responsible to issue the “CNCA document and forward to their agent in the port of loading for verification (pre-inspection of cargo no longer mandatory). Thereafter the B/L number is inserted on the CNCA document signalling all ready for import shipment to proceed. This procedure is until now only mandatory for imports by sea however,  the same procedure is expected to be implemented 2018 countrywide for all types of transportation used during imports through the main entry border points.

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.]

Is covered under the Angola Customs legislation “Capitulo 98 SECTION IV” for products which due to Natural Disaster or Emergency Situation could be subject to Quota Import Regime and benefit from Exemption. Is noted under the same SECTION IV that…commodities imported due to Natural disasters or Emergency situation can be subject of Import by quotas and benefit from tax exemptions. The products under this section can only be exempted from customs taxes and consumption tax by authorization from the “Chief of the Executive” which can be granted for all or partial part of the territory….vide PDF  copy of Customs Legislation in the annex.

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes since 26/09/1990

WORLD CUSTOMS ORGANIZATION - List of Members

Annex J-5 Revised Kyoto Convention

Yes since 23/02/2017

International Convention on the simplification and harmonization of Customs procedures

OCHA Model Agreement

No

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

Yes 13/10/1976

International Telecommunication Union (ITU) - List of Members

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

SADC -Angola is preparing to sign an agreement in 2 or 3 year time related to border crossing within the region free of taxation for cargoes produced/manufactured locally.
https://www.wto.org/ - World Trade Organization.

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 streamlines process (e.g. regular importations/development/etc.).]

According to current Angola Customs legislation “Capitulo 98 PARTE A” addresses the rules for Humanitarian cargo. Vide full chapter in the PDF copy of Customs Legislation in annex. Below some extracts from PARTE A translated from Portuguese/English as follows:

“Except for Alcoholic products, light vehicles (not included ambulances or funerary vehicles or adopted for physically impaired persons) commodities can be waived from customs taxation. The exemption can only be granted to (I)ONG which are in line with the Decree nr. 84/02 dated 31st December (which basically refers to (I)NGO with registration updated  with IPROCAC is the Institute regulator of (i)NGO activities) , recognized Churches when involved in charity activities and the Ministerio da Assistencia e Reeinsercao Social….The exemption can only be granted if commodities are donated free of charge by a national or international organization, without any commercial objective by the shipper and consignee for free distribution or to support humanitarian project activities of the imported institution.

Essential food basket composition as referred in the Angola registration (sugar, rice, wheat flour, powder milk, oil, beans, maize flour and soup Offenbach with 1,5kgs/unit) can be exempted from exemption. Also can be exempted products that benefit from Quota imports by the Ministry concerned e.g. Beans, maize flour, wheat flour, Carapau/Horse Mackerel and Portland Cement…”

In PARTE D of the CHAPTER 98 also refers that “Any type of seeds used in agriculture activities are exempted and imports regulated in specific section”.

Also check on the current legislation full detailed list of commodities and NFIs considered under the current legislation as part of merchandise benefiting from tax exemption when for humanitarian purposes e.g. blankets, agriculture tools etc…

 

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

Ministry of Foreigner Affairs – UN Convention which governs UN Agency status

Accord de Base Entre Le Gourvernment De Angola Et Le Programme Alimentaire Mondial ONU/FAO relative a Une Assistance Dudit Programme dated 02/12/1980

MOU signed between WFP/Angola Government – which governs rights related to Humanitarian aid. The MOU is signed with the Angolan Ministerio da Assistencia e Reinsercao Social.  

Non Governmental Organizations

IPROCAC is the Institute regulator of (i)NGO activities vide site below translated in English

REGULATION OF NON-GOVERNMENTAL ORGANIZATIONS

Exemption Certificate Application Procedure

 

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

All entities required to be registered at Ministry of Finance by a formal letter to obtain the “Code of Contribuinte”/ NIF.  WFP Angola Office have been already registered.

  • Exemption of taxes for commodities currently are requested on a shipment by shipment basis.
  • Most important documents are the MOU signed with the Ministerio da Assistencia e Reinsercao Social (NB: in case of vehicles the tax exemption is provided under the UN Convention document in coordination done with the Ministry of Foreigner Affairs)

Thereafter the Import Permit; Letter of donation; Invoices, copies of BLs & Certificates as most important documents to get Tax exemption. 

Process to be followed (step by step or flowchart)

TAX Exemption Steps

1) Ministerio da Assistencia e Reinsercao Social Letter addressing to WFP requesting humanitarian assistance and guarantee that the Government of Angola will facilitate and support International Organizations of the UN System (ONU), ONG and Partners during their project activities in special when concerned to exemption of taxes and customs duties of products, materials and equipment, consignee to humanitarian assistance. This text is extracted from the current letter covering WFP assistance for RDC refugees in Angola.

2) After WFP acceptance, commodity shipment information is forwarded to the local WFP office which submits a request for issuance of the Import Permit to the concerned Ministry see below (NB: At this stage is necessary to have good data accuracy e.g. Commodity, Quantity, Origin, Entry Point and Mode of Transportation);

      • Agriculture commodities such as Cereals (incl. flours), Pulses addressed to the Ministry of Agriculture/Direccao National de Agricultura & Pecuaria
      • Industrial processed commodities as Oils, sugar, salt addressed to Ministry of Commerce

Salt addressed to Ministry of Fisheries/Direccao Nacional Infrastruturas da Industria Pesqueira.
3) When the Import Permit is issued WFP must forward to the local office; sailing advice if no B/L available. pro-forma Invoice; copies of certificates ORIGIN – stating best use date and/or expiry date, Phytosanitary (only relevant for agriculture products), Analysis, Health & Packing,

      • by road a truck list covering dispatch quantity mentioned in the Import Permit - with truck registration details of drivers & cargo per truck (NB: if foreigner driver WFP (through the UN Resident Coordinator) needs to write an invitation letter for visa process);
      • by sea general specification of shipping details to be included

4) WFP letter of donation is then stamped/signed by the Ministerio da Assistencia e Reinsercao Social and IPROCAC (Angola regulator of all NGOs activities),
5) WFP cover letter attaching all process is then addressed to AGT (Admnistracao Geral Tributaria) requesting their approval for Exemption of Customs tax/duties. After AGT approval ends the procedures for request of tax exemption and starts the Customs Clearance process.

CUSTOMS CLEARANCE STEPS
6) Simultaneously to their approval of tax exemption AGT issues per truck the Import Register which should then be handed over by the WFP Customs Broker to the Customs representation at the border.
7) If cargo imported by sea WFP Customs Broker prepares and submits the DU-Documento Unico, to the CNC (Conselho Nacional dos Carregadores Angolanos). The CNC is responsible to issue the “CNCA document and forward to their agent in the port of loading for verification (pre-inspection of cargo no longer mandatory). Thereafter the B/L number is inserted on the CNCA document signalling all ready for import shipment to proceed.
8) From the loading point WFP representative should sent a copy of the CNCA document plus 2 Original BLs and Original Certificates to the office in Angola which then are handed over to the Customs broker to; 1 set of Originals will complete the dispatch at Customs representation based in the port area and allow cargo release with a document named“Nota de Desenfaldegamento”. 2nd set of original documents are mandatory to be handed over to shipping line to obtain the Release Order.

Import of project vehicles may follow a different approach.

1) The local WFP Office receives the pro-forma/ original Commercial invoice, certificates of Origin, Packing List, copy of B/L and all documentation is handed over to WFP contracted Customs Broker.
2) WFP Customs Broker prepares and submits the DU-Documento Unico, to the CNCA (Conselho Nacional dos Carregadores Angolanos). The CNCA releases the “CNCA document “containing shipment data details to their agent based at the port of loading for verification (and pre-inspection currently not obligatory). CNCA document have registration of the number of the B/L.
3) At the point of loading CNCA agent provides a copy of the CNCA document which certifies their verification to WFP agent which will forward a copy to WFP Office in Angola.
4) WFP local office gathers all documentation (same as referring at point 1) plus the CNCA document received from the point of loading, and attaches to a cover letter requesting exemption of customs taxes/ duties addressee to Direccao Geral do Protocolo do Estado in the Ministry of foreigner Affairs. A similar letter and attachments are also sent to AGT after signature & stamp both by Ministerio da Assistencia e Reinsercao Social & IPROCAC - Angola regulator for NGOs activities.
5) The Ministry of Foreigner Affairs expedites a letter to AGT supporting WFP request for exemption of customs taxation/duties.
6) AGT is expected to exempt from payment of taxes except 1% of imposto de selo”+ 2% “emolumentos gerais” against the invoice value.

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

YES

YES

YES

YES

YES

AWB/BL/Other Transport Documents

YES

YES

YES

YES

YES

YES

Donation/Non-Commercial Certificates

YES

YES

YES

YES

YES

YES

Packing Lists

YES

YES

YES

YES

YES

YES

Certificates of Health&Analisys

YES

NO

YES

NO

NO

NO

Radioactivity No GMO Certificates

NO

NO

NO

NO

NO

NO

Other Documents

 n/a

  n/a

  n/a

  n/a

  n/a

  n/a

Additional Notes:

(1) For tax exemption only copies of above mentioned documents are necessary.

(2) Radio, transmitters, receivers and other devices cannot be imported without authorisation from INACOM (INSTITUTO ANGOLA DE COMUNICACOES)

Customs Clearance

General Information 

Customs Information

Document Requirements

Specific For temporary Import:

The legislation that regulates norms for humanitarian cargo in its Part Q section XIX specifies that merchandise imported temporary must be declared under Customs Dispatch (Documento Unico-DU) for temporary import or of re--exportation or other procedure ruled by Customs. Also indicates that those consignments can be subject to a monetary deposit equal to the value of the import tax and other Customs charges. Exceptionally Customs may authorize temporary import without the use of the DU or deposit but a letter of responsibility written ensuring that re-exportation will be done within the framework. 

Embargoes

None

Prohibited Items

  • Used vehicles more than 3 years old.
  • Heavy vehicles more than 5 years old.
  • Genetically modified or transgenic grains and seeds, unless destined for Food Aid programs.
  • Non-iodized salt.
  • Rubber-made yo-yo water ball toys.
  • Food containing saccharine.
  • Gambling machines prohibited by law, including roulette.
  • Plants coming from areas affected by phylloxera or other epiphytic disease.
  • Pornographic material and other derived products.
  • Medicines and other generic substances harmful to public health.
  • Counterfeit literature and artistic works.
  • Counterfeit stamps.
  • Counterfeit coffee.
  • Live poultry and hatching eggs originated from Asian and European countries, due to outbreaks on highly pathogenic Avian Influenza (bird flu disease).
  • Distilled beverages containing essences or recognised harmful products such as absinthe and ether derived products.
  • Crates container various types of merchandise and showing a single marking, not presented with a declaration stipulating the quantity and total weight of crates/packs
  • Animals and by products originated from the following areas affected by epizootics: Meat of swine and by products of swine origin from South Africa due to outbreaks of classical swine fever; Live cloven hoofed animals (bovine animals, buffaloes, goats, swine, sheep, antelopes etc.) and animal products thereof, originated from the State of Mato Grosso in Brazil and its neighbouring states like Mato Grosso,Sao Paolo, Parana, Goias and Minas Gerais, due to outbreaks of Foot and Mouth Disease (FMD).

General Restrictions

Restricted Imports:

  • Cigarette papers, and other materials used in cigarette filters – Can only be imported by licence holders.
  • Medicines which containers do not state active agents – cannot be imported without authorisation from the Angolan Health Ministry.
  • Explosives intended for the mining industry.
  • Fireworks and explosives cannot be imported without the authorisation from the Ministry of Interior.
  • Pharmaceutical substances cannot be imported without authorisation from the Health Ministry.
  • Card games must be sealed as per the regulation enforced.
  • Dogs must be immunised against hydrophobia.
  • Weapons and ammunitions cannot be imported without authorisation from the Ministry of Interior.
  • Radio, transmitters, receivers and other devices cannot be imported without authorisation from INACOM (INSTITUTO ANGOLA DE COMUNICACOES)
  • Animals and by-products cannot be imported without authorisation from the veterinary entities.
  • Importation of denatured pure alcohol must be approved by the Ministry of Health.
  • Instruments to distil spirits cannot be imported without authorisation from the Cabinet.

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

YES

YES

YES

YES

YES

Invoice

YES

YES

YES

YES

YES

YES

AWB/BL/Other Transport Documents

YES

YES

YES

YES

YES

YES

Donation/Non-Commercial Certificates

YES

YES

YES

YES

YES

YES

Packing Lists

YES

YES

YES

YES

YES

YES

Phytosanitary Certificate

YES

NO

NO

NO

NO

NO

Certificates of Origin

YES

YES

YES

YES

YES

YES

Certificates of Health&Analisys

YES

NO

YES

NO

NO

NO

Radioactivity and NO GMO certificates

NO

NO

NO

NO

NO

NO

Additional Notes

  • Radio, transmitters, receivers and other devices cannot be imported without authorisation from INACOM (INSTITUTO ANGOLANO de COMUNICACOES) regarding procedures for Customs clearance please consult their website
  • Genetically modified or transgenic grains and seeds, unless destined for Food Aid programs are prohibited.

Transit Regime

Customs legislation SECÇÃO VIII Trânsito Aduaneiro ARTIGO 87.º defines the types of Transit regime acceptable for cargos of this type to movement within or through the Angola territory under customs control with suspension of payment of Customs taxation except for Customs General fees or “emolumentos”. In the following articles refers that cargoes under this type of regime cargoes listed under QuadroVI annexed in the Preliminary Instructions of the Customs Law and/or other restricted cargoes from any special legislation, or from ratified or approved by the Angolan Authorities are mandatory pre- authorization from Customs.  Customs also can interdict cargoes due to security reasons, or in order to protect human life, flora, environment and intellectual propriety rights. Therefore is mandatory to provide with exactitude details of the cargo with valid support documents. Vide in the ARTIGO 89 the taxation calculation applicable by customs for Customs General fees/”emolumentos”.

To start the process of customs clearance for this type of equipments the entity should send a request letter to the to INACOM National Director (PCA)  attached to the documentation listed below being for definitive or temporary import (customs regime 11 & 14) addressed to the services of INACOM.

See also Angola customs website for a list of documentation as follows:

Bill of Lading/ (Air)Waybill and the import permission previously granted by INACOM if within the validity date.

  • Also consult INACOM website to check on more details requirements to obtain the licensing to operate

List of Customs officers in charge of Customs based at the main border points of entry

 

 

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