1.3 Comoros Customs Information
Duties and Tax Exemption
The Comorian customs authorities report to the Ministry of Finance and Budget. They are responsible for the implementation and enforcement of the laws and regulations governing the movement of goods, persons, means of transport and capital entering and leaving the national territory.
Customs revenue represents 41.8% of the national budget revenue of the Union of the Comoros.
The tariff code applied to the Comoros refers to the Single Article of Law No. 90-022 adopting the Harmonized System as the Customs Tariff for Designation and Codification of Goods.
In line with the international customs model, the Comorian Government deposited with the General Secretariat of the World Customs Organization (WCO) on 7 January 2013 its instrument of accession to the 1988 International Harmonized System Convention. designation and codification of goods. Thus, the Comoros became the 146th Contracting Party to the HS Convention. This leads to a clear improvement in the national tariff that will migrate from HS 2012 to HS 2017.
For information on Comoros Customs contact information, please see the following link:
4.1 Comoros Government Contact List
Emergency Response
When an emergency is officially declared by the Government, there is a simplified process to streamline the duty- and tax-free importation of goods through the DES (Déclaration d’Enlèvement Spéciale / Special Withdrawal Declaration).
Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
---|---|
WCO (World Customs Organization) member |
Yes, since 01-07-1993 |
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, but telecommunication equipment used for disaster mitigation and relief operation can obtain exemption from custom duty through a request to COSEP. |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
No |
Exemption Regular Regime (Non-Emergency Response)
Following cases can benefit from customs duties and taxes exemption:
- The diplomatic corps in accordance with the Vienna Convention
- The holders of Accreditation in accordance with the Investment Code (the Accreditation is issued by the National Agency for the Promotion of Investment)
- The signatories of a contract / establishment agreement with the Comorian Government
Exemption Certificate Application Procedure
- The request for exemption for the Diplomatic Corps is submitted to the Ministry of Finance by the Ministry of Foreign Affairs after it has been referred to him by the representative of the applicant.
- For the holders of Accreditation and the signatories of a contract or agreement of establishment with the Government, the request for exemption can be submitted directly to the Customs Administration by an authorized customs agent (with a copy of the authorization must be attached to the file).
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 |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
AWB/BL/Other Transport Documents |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Donation/Non-Commercial Certificates |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Packing Lists |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Other Documents |
Certificate of origin |
Certificate of origin |
Certificate of origin |
Vehicle registration certificate |
Certificate of origin |
Certificate of origin |
Additional Notes |
||||||
n/a |
Customs Clearance
General Information
Customs Information |
|
---|---|
Document Requirements |
The import declaration with all the attachments cited in the previous table.
|
Embargoes |
None |
Prohibited Items |
Any merchandise that could undermine denominational principles or undermine the morals of citizens. Alcohol and tobacco are considered prohibited and require a special license for their importation and resale. |
General Restrictions |
Narcotic drugs in general, protected animal species. |
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 |
D&T Exemption Certificate |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Invoice | Yes, Original | Yes, Original | Yes, Original | Yes, Original | Yes, Original | Yes, Original |
AWB/BL/Other Transport Documents |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Donation/Non-Commercial Certificates |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Packing Lists |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Phytosanitary Certificates | Yes, Original | No | Yes, Original | No | No | No |
Other Documents |
Origin Certificate |
Origin Certificate |
Origin Certificate |
Origin Certificate |
Origin Certificate |
Origin Certificate |
Additional Notes |
||||||
n/a |
Transit Regime
Since there has been no transit of humanitarian goods to a third country in the Comoros to date, no specific regime has been provided for this purpose.