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Comoros Customs Information

Duties and Tax Exemption

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

 4.1 Comoros 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.]

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes  

Annex J-5 Revised Kyoto Convention

Yes    

OCHA Model Agreement

Yes

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

Telecommunication equipments used for disaster mitigation and relief operation can obtain exemption from custom duty through request to COSEP

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

 n/a 

Exemption Regular Regime (Non-Emergency Response)

 

In order to obtain the tax exemption the steps are as follows:

Registration of the Organization to the Foreign Affairs Ministry

A Natural Person, must be the designated representant of the organization.

2 pictures of the representant of the organization are needed.

A NIF Numero de Identification Fiscale (Fiscal Identification Number) will be assigned.

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

n/a

Non Governmental Organizations

n/a 

Exemption Certificate Application Procedure

  1. BoL Original
  2. Packing List
  3. Invoice
  4. Donation - Non Commercial Certificate
  5. Conformity Certificate
  6. Exemption request - Finance Ministry

Freight forwarder (Transitaire) - Responsibility declaration from Freight Forwarder Agent

Exemption Certificate Document Requirements

For Comoros Customs documentation examples, please see the following documents: 

Comoros Exemption Certificate (1)

Comoros Exemption Certificate (2)

Customs Clearance

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

Invoice

Yes

Same Documents

Same Documents

Same Documents

Same Documents

Same Documents

AWB/BL/Other Transport Documents

Yes

Same Documents

Same Documents

Same Documents

Same Documents

Same Documents

Donation/Non-Commercial Certificates

Yes

Same Documents

Same Documents

Same Documents

Same Documents

Same Documents

Packing Lists

Yes

Same Documents

Same Documents

Same Documents

Same Documents

Same Documents

Other Documents

Agency Letter & Exemption Certificate by Ministry of Finance authorizing exemption of taxes.

Same Documents

Same Documents

Same Documents

Same Documents

Same Documents

Additional Notes

n/a

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

 4.1 Comoros Government Contact List