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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.]

Agreements / Conventions Description

Ratified by Country?
(Yes / No)

WCO (World Customs Organization) member

Yes, 30 Oct 1991

Annex J-5 Revised Kyoto Convention

Yes, 7 Sep 2000

OCHA Model Agreement

No

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

Yes, 8 Oct 2002

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. 

 

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

 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:

  • UN project identification
  • Original B/L
  • Airway bill or consignment note
  • Type of items
  • Number of parcels
  • Certificate of value
  • Gift certificate

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.

Non Governmental Organizations

NGOs have to present following documents for their imports:

  • Original B/L
  • Airway bill or consignment note
  • Type of items
  • Number of parcels
  • Invoice

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

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

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).

Process to be followed (step by step or flowchart)

Process 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

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

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

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 

Customs Information

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.

Embargoes

Certain medicines imposed by WHO such as Valium

Prohibited Items

Narcotics, pornographic materials

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

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, 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

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

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

Phytosanitary Certificate

Yes, Original, 1 copy, applies to both UN and NGO

 

Yes, Original, 1 copy, applies to both UN and NGO

   

Other Documents

  

Import Certificate from the PCG

   

Additional Notes

Customs Clearance Procedures

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