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Duties and Tax Exemption

For contact information regarding government customs authorities, please see the following link: 4.1 Libya Government Contact List

 

Emergency Response

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes (1st  Nov 1983)

Annex J-5 Revised Kyoto Convention

Yes (24th Aug 2006)   

OCHA Model Agreement

Yes

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

N/A

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

N/A


Exemption Regular Regime (Non-Emergency Response) 

This information can be found in Libyan Law No. 10 of 2010 on customs, under Chapter 5 “Temporary Exemption”: https://security-legislation.ly/node/31406

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

See Libyan Law No. (10) of 2010 on customs, Chapter 5, Article (182)

Non-Governmental Organizations

A duties and taxes exemption letter from the NGO to the Ministry of Foreign Affairs, along with an application containing a list of imported materials.


Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities

 A valid importation licence

1x Original and 1x Copy of Bill of Lading
1x Original of commercial invoice certified by Chamber of Commerce in English
1x Original Certificate of Origin Certified by Chamber of Commerce translated into Arabic and legalized by the respective Embassy
1x Master packing list
1x Detailed complete packing list

Process to be followed

-        Preparing a letter to the MoFA immunities department.

-        Fill-up the imports application containing the imports details.

-        Once the above has been approved, the documents should be carried along with the COO, an invoice “attested by CoC at the country of origin”, PL, and B/L to customs to start the clearance process, and taxes & duties will be exempted.


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

1x original of commercial invoice certified by Chamber of Commerce in English

1x original of commercial invoice certified by Chamber of Commerce in English

1x original of commercial invoice certified by Chamber of Commerce in English

1x original of commercial invoice certified by Chamber of Commerce in English

1x original of commercial invoice certified by Chamber of Commerce in English

1x original of commercial invoice certified by Chamber of Commerce in English

AWB/BL/Other Transport Documents

1x original and 1x copy of Bill of Lading

1x original and 1x copy of Bill of Lading

1x original and 1x copy of Bill of Lading

1x original and 1x copy of Bill of Lading

1x original and 1x copy of Bill of Lading

1x original and 1x copy of Bill of Lading

Donation/Non-Commercial Certificates

1 X Copy of Agreement with Libyan Government

1 X Copy of Agreement with Libyan Government

1 X Copy of Agreement with Libyan Government

1 X Copy of Agreement with Libyan Government

1 X Copy of Agreement with Libyan Government

1 X Copy of Agreement with Libyan Government

Packing Lists

1x master detailed packing list

1x master detailed packing list

1x master detailed packing list

1x master detailed packing list

1x master detailed packing list

1x master detailed packing list

Other Documents

Preparing a letter to MoFA the immunities department along with the imports application containing details of the imports.

Preparing a letter to MoFA the immunities department along with the imports application containing details of the imports.

Preparing a letter to MoFA the immunities department along with the imports application containing details of the imports.

Preparing a letter to MoFA the immunities department along with the imports application containing details of the imports.

Preparing a letter to MoFA the immunities department along with the imports application containing details of the imports.

Preparing a letter to MoFA the immunities department along with the imports application containing details of the imports.

Customs Clearance

General Information 


Customs Information

Document Requirements

-        Preparing a letter to the MoFA immunities department.

-        Fill-up the imports application containing the imports details.

-        1 X Copy of Agreement with Libyan Government

-        1x Master detailed packing list

-        1x Original of commercial invoice certified by Chamber of Commerce in English at the country of origin.

-        1x Original Certificate of Origin Certified by Chamber of Commerce translated into Arabic.

Embargoes

N/A

Prohibited Items

Pornographic material · Drugs and medicine · Firearms and weapons, ammunition, daggers and swords · Anti-Islamic religious materials · Cordless telephones · Resolutin colour printers or photocopiers

General Restrictions

N/A

 

The clearance formalities for importation of goods are as described as below:

  • Receipt of full set of original shipping documents
  • Checking of documents for completeness and correctness
  • Submitting of original shipping documents to the customs clearance agency
  • Issuance of customs declaration and forms including classification of goods as per customs rules
  • Evaluation of payable services fees and/or tax according to valid current exchange rates


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 NGOs

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

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

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

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

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

Invoice

One original invoice required. This is applied to both UN and NGOs.

One original invoice required. This is applied to both UN and NGOs.

One original invoice required. This is applied to both UN and NGOs.

One original invoice required. This is applied to both UN and NGOs.

One original invoice required. This is applied to both UN and NGOs.

One original invoice required. This is applied to both UN and NGOs.

AWB/BL/Other Transport Documents

Three originals + 3 copies required. This is applied to both UN and NGOs.

Three originals + 3 copies required. This is applied to both UN and NGOs.

Three originals + 3 copies required. This is applied to both UN and NGOs.

Three originals + 3 copies required. This is applied to both UN and NGOs.

Three originals + 3 copies required. This is applied to both UN and NGOs.

Three originals + 3 copies required. This is applied to both UN and NGOs.

Donation/Non-Commercial Certificates

One original invoice required. This is applied to both UN and NGOs.

One original invoice required. This is applied to both UN and NGOs.

One original invoice required. This is applied to both UN and NGOs.

One original invoice required. This is applied to both UN and NGOs.

One original invoice required. This is applied to both UN and NGOs.

One original invoice required. This is applied to both UN and NGOs.

Packing Lists

One original detailed packing list required. This is applied to both UN and NGOs.

One original detailed packing list required. This is applied to both UN and NGOs.

One original detailed packing list required. This is applied to both UN and NGOs.

One original detailed packing list required. This is applied to both UN and NGOs.

One original detailed packing list required. This is applied to both UN and NGOs.

One original detailed packing list required. This is applied to both UN and NGOs.

Phytosanitary Certificate

1x Original Phytosanitary certificate May applies to UN and NGOs

N/A

1x Original Phytosanitary certificate May applies to UN and NGOs

N/A

N/A

N/A

Other Documents

1 – original certificate of origin 2 - Original fumigation certificate 3- NON-GMO certificate

1 – original certificate of origin 2 - Original fumigation certificate 3- NON-GMO certificate

1 – original certificate of origin 2 - Original fumigation certificate 3- NON-GMO certificate

1 – original certificate of origin 2 - Original fumigation certificate 3- NON-GMO certificate

1 – original certificate of origin 2 - Original fumigation certificate 3- NON-GMO certificate

1 – original certificate of origin 2 - Original fumigation certificate 3- NON-GMO certificate

Transit Regime

In general, in Libya there are 4 different kinds of importation to be distinguished:

1. Permanent importation of materials under payments of customs service fee and tax

In this case, the customs service fee as well as the taxes on the fees, which are applicable, will be calculated. This kind of import has to be arranged for materials, which are not to be considered as materials directly belonging to the plant and to be implemented to the plant, such as spare parts, consumables and other materials. The import of materials under payments of customs duty would be arranged under the name of the contractor.

2. Permanent importation without payments of customs service fee and tax

In case of permanent imports under services fee and tax exemption in the declaration itself, the name of the Libyan contractor will be shown together with the supplier. In such cases the customs declaration has to be signed by the contractor and the receiver.

3. Temporary importation

For temporary imports such as cranes, trucks and erection equipment a guarantee will be required by customs authorities. This guarantee is dependent on the kind of goods to be imported and is related also to the value. After re-exporting the materials for which of course an additional customs declaration has to be issued, the guarantee, submitted to the customs authorities, will be returned. It is important to note that the materials which are to be imported on a temporary basis are always only allowed to stay a certain period, which is mentioned in the customs declaration. This period can normally be extended, and must be applied for, prior to the expiration of the original temporary validity date.

4. Transit

There are certain procedures and documentation for such imports; a guarantee needs to be paid by the forwarder to the customs authority, which will later be returned after an official confirmation by customs staff at the last customs check-point on the border - customs confirm that all transited cargo (same quantity and quality) has departed Libya. Transit cargo from the entry point into Libya to the departure point must remain sealed and under customs guard.