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Duties and Tax Exemption

The Comorian customs authorities report to the Ministry of Finance and Budget. They are responsible for the implementation and enforcement of the laws and regulations governing the movement of goods, persons, means of transport and capital entering and leaving the national territory.

Customs revenue represents 41.8% of the national budget revenue of the Union of the Comoros.

The tariff code applied to the Comoros refers to the Single Article of Law No. 90-022 adopting the Harmonized System as the Customs Tariff for Designation and Codification of Goods.

In line with the international customs model, the Comorian Government deposited with the General Secretariat of the World Customs Organization (WCO) on 7 January 2013 its instrument of accession to the 1988 International Harmonized System Convention. designation and codification of goods. Thus, the Comoros became the 146th Contracting Party to the HS Convention. This leads to a clear improvement in the national tariff that will migrate from HS 2012 to HS 2017.

For information on Comoros Customs contact information, please see the following link: 

4.1 Comoros Government Contact List

Emergency Response

When an emergency is officially declared by the Government, there is a simplified process to streamline the duty- and tax-free importation of goods through the DES (Déclaration d’Enlèvement Spéciale / Special Withdrawal Declaration).

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes, since 01-07-1993

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, but telecommunication equipment used for disaster mitigation and relief operation can obtain exemption from custom duty through a request to COSEP.

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

No

Exemption Regular Regime (Non-Emergency Response)

Following cases can benefit from customs duties and taxes exemption:

  • The diplomatic corps in accordance with the Vienna Convention
  • The holders of Accreditation in accordance with the Investment Code (the Accreditation is issued by the National Agency for the Promotion of Investment)
  • The signatories of a contract / establishment agreement with the Comorian Government

Exemption Certificate Application Procedure

  1. The request for exemption for the Diplomatic Corps is submitted to the Ministry of Finance by the Ministry of Foreign Affairs after it has been referred to him by the representative of the applicant.
  2. For the holders of Accreditation and the signatories of a contract or agreement of establishment with the Government, the request for exemption can be submitted directly to the Customs Administration by an authorized customs agent (with a copy of the authorization must be attached to the file).


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, 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

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

Certificate of origin

Certificate of origin

Certificate of origin

Vehicle registration certificate

Certificate of origin

Certificate of origin

Additional Notes

n/a


Customs Clearance

General Information 

Customs Information

Document Requirements

The import declaration with all the attachments cited in the previous table.

  1. International waybill
  2. Packing list
  3. Invoice / Certificate of Donation / Non-Commercial Invoice
  4. Certificates of conformity

Embargoes

None

Prohibited Items

Any merchandise that could undermine denominational principles or undermine the morals of citizens.

Alcohol and tobacco are considered prohibited and require a special license for their importation and resale.

General Restrictions

Narcotic drugs in general, protected animal species.


Customs Clearance Document Requirements

Duties and Taxes Clearance Certificate Document Requirements (by commodity)

 

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

InvoiceYes, OriginalYes, OriginalYes, OriginalYes, OriginalYes, OriginalYes, Original

AWB/BL/Other Transport Documents

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Donation/Non-Commercial Certificates

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

Phytosanitary CertificatesYes, OriginalNoYes, OriginalNoNoNo

Other Documents

Origin Certificate

Origin Certificate

Origin Certificate

Origin Certificate

Origin Certificate

Origin Certificate

Additional Notes

n/a


Transit Regime

Since there has been no transit of humanitarian goods to a third country in the Comoros to date, no specific regime has been provided for this purpose.