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Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 4.1 Republic of the Congo Government Contact List

Emergency Response

There is no difference in procedure between emergencies and non- emergency conditions according with the duties and tax exemption.

WFP disposes of a digital document called “Code Additionel” provided by the General Direction of Customs. This document comparable to an open import/export licence allows the start of the operation of custom clearance in duty free regime even if the franchise letter from the Ministry of Foreign affairs has not yet been received. This special procedure permits to save time consequently giving more efficacy to the response.

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

YES

Annex J-5 Revised Kyoto Convention

YES

OCHA Model Agreement

NO 

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

YES

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

YES

Exemption Regular Regime (Non-Emergency Response): 

The Republic of Congo is member of the WCO and a signatory of the revised Kyoto Convention and the Tampere Convention, all of which aims to facilitate the procedures for importation and communications in humanitarian emergencies. Duties and taxes exemption applies in principle to all humanitarian organizations, UN Agencies and INGOs, that have a MoU with the Government, and for all types of merchandise imported by these organisations. The recommended procedure for customs clearance in general terms as follows:

Once all merchandise and duty-free documents are available they should be handed to a forwarding agent who will complete the application and hand it over to the customs authorities. The declaration is a legal document and wrong information might lead to penalties. The declaration will be registered with the customs authorities and classified either for a normal procedure or an urgent process depending on the nature of the cargo.

The first step for all imports of humanitarian cargo will start with a request for tax exemption which should be directed to the Ministry of Foreign affairs contact: DIRECTION DES PRIVILEGES DIPLOMATIQUES, Attn; Mme Liliane ITOKO cell. 055250569 /069382651.

 

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

 A Memorandum of Understanding (MoU) must be signed with the government (Ministry of Foreign Affairs). An open import/export licence called “code additionel” is signed with the Ministry of Finance through the Direction General of Customs.

Non Governmental Organizations

 Duties and tax exemptions will apply to all INGOs signing an MoU with the Government. The Government counterpart will vary depending of the nature of the humanitarian activities. The Ministry of plan oversees NGO supervision and coordination.

Exemption Certificate Application Procedure: 

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

1)    Request letter to the Ministry of Foreign Affairs

2)    Bill of landing

3)    Packing list

4)    Non-commercial invoice

5)    Radiation certificate

6)    Donor certificate

7)    Request of insurance franchise

8)    Phytosanitary certificate (food items)

9)    Certificate of Origin

10)  Production certificate

11)  Export/import license to Ministry of Commerce via GUIOT

Process to be followed (step by step or flowchart)

  • A letter (original and two copies) requesting tax exemption should be addressed to the Ministry of Foreign Affairs: The letter should include all details regarding the imported merchandise in respect of type of merchandise, quantity, weight, value, transporter, name of courier, arrival time, entry point, project and sender. 

The following documents should be attached:

  • Non-Commercial invoice
  • Donor certificate
  • Bill of Lading
  • Request of insurance franchise

We strongly suggest adding additional documents such as packing list, shipment advice, certificate of origin, fumigation document, quality certificate.

Once the tax exemption is approved the letters of request is duly stamped by the Ministry of Foreign Affairs and forwarded to the Customs for registration, and then sent back to the Ministry of Foreign Affairs for final registration before being returned to the humanitarian organization requesting the tax exemption.

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

1 copy

1 copy

1 copy

1 copy

1 copy

1 copy

AWB/BL/Other Transport Documents

1 copy

1 copy

1 copy

1 copy

1 copy

1 copy

Donation/Non-Commercial Certificates

1 original, and 2 copies of the donation certificate, 1 copy of the certificate of origin, 1 copy of radiation certificate, 1 copy of the request of insurance franchise,

1 original, and 2 copies of the donation certificate, 1 copy of the certificate of origin, 1 copy of radiation certificate, 1 copy of the request of insurance franchise,

1 original, and 2 copies of the donation certificate, 1 copy of the certificate of origin, 1 copy of radiation certificate, 1 copy of the request of insurance franchise,

1 original, and 2 copies of the donation certificate, 1 copy of the certificate of origin, 1 copy of radiation certificate, 1 copy of the request of insurance franchise,

1 original, and 2 copies of the donation certificate, 1 copy of the certificate of origin, 1 copy of radiation certificate, 1 copy of the request of insurance franchise,

1 original, and 2 copies of the donation certificate, 1 copy of the certificate of origin, 1 copy of radiation certificate, 1 copy of the request of insurance franchise,

Packing Lists

1 copy

1 copy

1 copy

1 copy

1 copy

1 copy

Other Documents

1 copy of Phytosanitary certificate, 1 copy of the non-OMG certificate

     

Customs Clearance

General Information 

In the past, the consignees/ importers and their transitaires were applying for an importation request or authorization directly from the Commerce department to allow them to get the ECTN (Besc) at the port of loading. Now, this process becomes electronic via the GUOT "Guichet Unique des Opérations Transfrontaliéres)" system. The consignee/importer or his freight forwarder once registered in GUOT system can validate all commercial operation (importation) to obtain the T.I number. The T.I number is compulsory for the validation of the BESC (ECTN). The implementation of GUOT process has taken effect in November 2014. This process has seen the introduction of the T.I number to affect the validation of the Electronic Cargo Tracking Note (ECTN) for all cargo destined to Republic of the Congo (the average time to obtain the T.I number is now 24-48 hours). 

Customs Information

Document Requirements

The ECTN number which must appear both on Bills of Lading and manifests for all cargo shipped to CGPNR even if it is in transit. Déclaration d’Importation [DI] (import declaration)- is carried out for all imports into the country. Other documents required are:

1)    Bill of landing

2)    Packing list

3)    Non-commercial invoice

4)    Radiation certificate

5)    Donor certificate

6)    Request of insurance franchise

7)    Phytosanitary certificate (food items)

8)    Certificate of Origin

9)    Production certificate

10)  Export/import license to Ministry of Commerce via GUIOT

Embargoes

NO

Prohibited Items

  • Old frozen meat or fish
  • Turkey rumps
  • Meat with high content of fat notably “capas”
  • Skimmed and peeled chops
  • Eggs transported in non-refrigerated containers
  • Chicken legs
  • Plastics bags used as sacks for foods , water and other beverages 

General Restrictions

Shelf life: minimum 50% remaining on arrival in Congo

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 set

Yes, Original, 1 set,

Yes, Original, 1 set,

Yes, Original, 1 set,

Yes, Original, 1 set,

Yes, Original, 1 set,

Invoice

1 copy

1 copy

1 copy

1 copy

1 copy

1 copy

AWB/BL/Other Transport Documents

B/L, Original, 1 set

B/L, Original, 1 set

B/L, Original, 1 set,

B/L, Original, 1 set,

B/L, Original, 1 set,

B/L, Original, 1 set,

Donation/Non-Commercial Certificates

1 copy

1 copy

1 copy

1 copy

1 copy

1 copy

Packing Lists

Yes

Yes

Yes

Yes

Yes

Yes

Phytosanitary Certificate

yes

     

Other Documents

Non-OMG,  Origin, and Production certificates (copies)

Origin, and Production certificates (copies)

Origin, and Production certificates (copies)

Origin, and Production certificates (copies)

Origin, and Production certificates (copies)

Origin, and Production certificates (copies)

Transit Regime

There are several transit regimes in the Republic of the Congo.

Customs declaration for goods paying duties and taxes. Customs declaration for goods partially or totally exempted of paying duties and taxes. Customs declaration to transfer goods from port, airport, international borders and bonded yard or warehouse. Transit declaration to transfer goods from a border (port/airport) to another country(I.e.: Pointe Noire port – Brazzaville dry port across the Congo river to Kinshasa’ DRC). The only likely transit point for humanitarian cargo destined for another country is

For merchandise transhipped shipside to shipside, without landing on the quay, platform or warehouse the following charges apply:

1. 20’ containers:   €14,53/unit

2. 40’ containers:   € 21,53/unit (only discharge charges are collected)

The collection of charges is carried out by the general direction of the PAPN in respect of freights, by the post office (PTT) for postal colis and for passengers by the shipping lines.

Charges for non-containerised cargo are the same as for imported cargo as per the merchandise categories.

Empty containers are charged € 1,17 (XAF 770) per tare weight; Rolling stock is charged € 5,31 (XAF 3,480) per mt. Minimum charge for all transhipment cargo is € 7,62 (XAF 5,000)

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