Duties and Tax Exemption
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.]
In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones
Agreements / Conventions Description |
Ratified by the Country? (Yes / No) |
---|---|
WCO (World Customs Organization) member |
Yes, ratified 18 July 2012 |
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 |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
N/A |
Exemption Regular Regime (Non-Emergency Response):
[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times when there is no declared state of emergency and no streamlined process (e.g. regular importations/development/etc.).]
The South Sudan Customs Services exemptions unit handles tax exemptions. UN agencies and NGOs are exempt from import duty, excise duty, vehicles, customs warehouse rent (CWR) and VAT; however, specific exemption procedures must be adhered to by UN agencies or organisations.
Apart from UNMISS and UN agencies, tax exemptions can only be granted to registered taxpayers, and organisations must register for a Tax Identification Number (TIN) at a Directorate of Taxation branch office. A special tax exemption can be granted to non-UN/NGO organisations, but such exemptions are granted on a case basis and only under certain circumstances.
To be granted a tax exemption on imports, organisations must apply for an exemption at the South Sudan Customs Service unit within the Ministry of Finance and Economic Planning (MoFEP) and submit the required documentation related to the cargo. Only the minister of MoFEP can grant tax exemptions.
Once fully processed, an exemption letter will be issued by the South Sudan Customs Service, which will form part of the clearance documents to be presented to customs and border checkpoints.
Organisational Requirements to Obtain Duty Free Status |
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United Nations Agencies |
There are no special requirements apart from submitting the necessary application and support documentation. |
Non-Governmental Organizations |
Before being granted tax exemptions, all NGOs must be registered to operate in South Sudan. All NGOs must register for an NGO Operations Certificate with the Relief and Rehabilitation Commission (RRC). NGOs must also register with the Ministry of Legal Affairs and Constitutional Development (MoLaCD), Directorate of Registration of Businesses, Associations and NGOs to obtain a registration certificate. All NGOs must register for a Tax Identification Number (TIN) at any Directorate of Taxation branch office. |
Exemption Certificate Application Procedure:
Duties and Taxes Exemption Application Procedure |
---|
Generalities (include a list of necessary documentation) |
Required Documents
|
The process to be followed (step-by-step or flowchart) |
As stated above, and where applicable,
Additional Recommendations:
|
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, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
AWB/BL/Other Transport Documents |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Donation/Non-Commercial Certificates |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Packing Lists |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Tax exemption application form |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Application Cover Letter |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
MOFEP Cover Letter |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Yes, Original, applies to UN and NGOs |
Certificate of Origin |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Yes, Certified Copy, applies to UN and NGOs |
Operations Certificate |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Registration Certificate |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Tax Identification Number (TIN) Certificate |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Import Permit from Ministry of Commerce, Industry, and Investment |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Yes, Certified Copy, applies to NGOs |
Additional Notes |
||||||
Submit any additional documentation that might support the exemption certification process, but which is not necessarily required. |
Customs Clearance
General Information
Customs Information |
|
---|---|
Document Requirements |
Copy of the approved exemption application (including Exemption Number) and documentation for entry at borders. Exemption receives (including Exemption Number) for entry at Airport. |
Embargoes |
None |
Prohibited Items |
N/A |
General Restrictions |
N/A |
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, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
AWB/BL/Other Transport Documents |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Donation/Non-Commercial Certificates |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Packing Lists |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Phytosanitary Certificate |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Yes, Copy, applies to both UN and NGO |
Import Permits |
Yes, Copy, applies to NGO |
Yes, Copy, applies to NGO |
Yes, Copy, applies to NGO |
Yes, Copy, applies to NGO |
Yes, Copy, applies to NGO |
Yes, Copy, applies to NGO |
Additional Notes |
||||||
Submit any additional documentation that might support the exemption certification process, but which is not necessarily required. |
Transit Regime
All transit goods are declared at the point of import and travel under bond where the customs will validate and discharge the documentation and at point of exit from South Sudan. This is a relatively uncomplicated process and works well.