Duties and Tax Exemption
4.1 Angola Government Contact List
- A) Angolan import duty rates were adjusted in November 2019 as per Presidential Decree 10/19 dated 29 November 2019 (https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw4x/mjm3/~edisp/minfin1237904.pdf) and the last rectification N. 31/20 updated in August 2020, the main change was the implementation of VAT, IEC (special consumption tax over Applicable to products harmful to health and the environment, in addition to high social costs such as cigarettes and alcoholic beverages, luxury vehicles…) and the 20% duties charged over the FOB value for the exportation out of Angola except when exempted by respective sector/Ministries. The studies and execution of those reforms are under responsibility of the Administracao Geral Tributaria (AGT) which also supervises the Directorate for Customs Services responsible to ensure that Customs National Laws follows the agreed International and Regional recommendations subscribed by the Government Authorities.
- B) If cargo imported by sea and if the FOB value is over USD 5000 an import license is required prior to dispatch the cargo; once the import license is obtained through a Customs broker, it must be submitted by the shipper or it forwarding agent at the origin to the CNC now called ARCCLA (Agencia Reguladora de Certifição de Carga e Logistica de Angola) in order to obtain the freight certificate and enable the customs clearance formalities upon cargo arrival in the country.
For contact information regarding government custom authorities, please follow the link below:
Ministry of Finance – Customs Agency’s website
Emergency Response:
Is covered under the Angola Customs legislation “Capitulo 98
SECTION IV” for products which due to Natural Disaster or Emergency
Situation could be subject to Quota Import Regime and benefit from
Exemption. Is noted under the same SECTION IV that…commodities
imported due to Natural disasters or Emergency situation can be
subject of Import by quotas and benefit from tax exemptions. The
products under this section can only be exempted from customs taxes
and consumption tax by authorization from the “Chief of the
Executive” which can be granted for all or partial part of the
territory….vide PDF copy of Customs Legislation in the
annex.
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 Country? (Yes / No) |
WCO (World Customs Organization) member |
Yes 26 SET 1990 |
Annex J-5 Revised Kyoto Convention |
Yes, since 23 FEB 17 |
OCHA Model Agreement |
No |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
Yes, since 13 OCT 1976 |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
Exemption Regular Regime (Non-Emergency Response):
According to current Angola Customs legislation some companies enjoys the duties exemption by default as long as approved by respective sectors/ministries. “Except for Alcoholic products, light vehicles (not included ambulances or funerary vehicles or adopted for physically impaired persons) commodities can be waived from customs taxation. The exemption can only be granted to (I) ONG which are in line with the Decree nr. 84/02 dated 31st December (which basically refers to (I) NGO with registration updated with Departamento de Desenvolvimento Comunitário da Direcção Nacional da Acção Social do Ministério da Acção Social, Família e Promoção da Mulher is the Institute regulator of (i)NGO activities) , recognized Churches when involved in charity activities and the Ministerio da Assistencia e Reeinsercao Social.The exemption can only be granted if commodities are donated free of charge by a national or international organization, without any commercial objective by the shipper and consignee for free distribution or to support humanitarian project activities of the imported institution.
Essential food basket composition as referred in the Angola registration (sugar, rice, wheat flour, powder milk, oil, beans, maize flour and soup Offenbach with 1,5kgs/unit) can be exempted from exemption. Also can be exempted products that benefit from Quota imports by the Ministry concerned e.g. Beans, maize flour, wheat flour, Carapau/Horse Mackerel and Portland Cement…”
In PARTE D of the CHAPTER 98 also refers that “Any type of seeds used in agriculture activities are exempted and imports regulated in specific section”.
The current legislation full detailed list of commodities and
NFIs considered under the current legislation as part of
merchandise benefiting from tax exemption when for humanitarian
purposes e.g. blankets, agriculture tools etc.
Organizational Requirements to obtain Duty Free Status |
United Nations Agencies |
Ministry of Foreigner Affairs – UN Convention which governs UN Agency status Accord de Base Entre Le Gourvernment De Angola Et Le Programme Alimentaire Mondial ONU/FAO relative a Une Assistance Dudit Programme dated 02/12/1980 MOU signed between WFP/Angola Government – which governs rights related to Humanitarian aid. The MOU is signed with the Angolan Ministerio da Assistencia e Reinsercao Social. |
Non-Governmental Organizations |
Fall under Departamento de Desenvolvimento Comunitário da Direcção Nacional da Acção Social do Ministério da Acção Social, Família e Promoção da Mulher, MASFAMU |
Organizational Requirements to obtain Duty Free Status |
United Nations Agencies |
Ministry of Foreigner Affairs – UN Convention which governs UN Agency status Accord de Base Entre Le Gourvernment De Angola Et Le Programme Alimentaire Mondial ONU/FAO relative a Une Assistance Dudit Programme dated 02/12/1980 MOU signed between WFP/Angola Government – which governs rights related to Humanitarian aid. The MOU is signed with the Angolan Ministerio da Assistencia e Reinsercao Social. |
Non-Governmental Organizations |
Exemption Certificate Application Procedure:
Duties and Taxes Exemption Application Procedure |
Generalities (include a list of necessary documentation) |
All entities required to be registered at Ministry of Finance by a formal letter to obtain the “Code of Contribuinte”/ NIF. WFP Angola Office have been already registered. · Exemption of taxes for commodities currently are requested on a shipment by shipment basis. · Most important documents are the MOU signed with the Ministerio da Assistencia e Reinsercao Social (NB: in case of vehicles the tax exemption is provided under the UN Convention document in coordination done with the Ministry of Foreigner Affairs) Thereafter the Import Permit; Letter of donation; Invoices, copies of BLs & Certificates as most important documents to get Tax exemption. |
Process to be followed (step by step or flowchart) |
TAX Exemption Steps 1) Ministerio da Assistencia e Reinsercao Social Letter addressing to WFP requesting humanitarian assistance and guarantee that the Government of Angola will facilitate and support International Organizations of the UN System (ONU), ONG and Partners during their project activities in special when concerned to exemption of taxes and customs duties of products, materials and equipment, consignee to humanitarian assistance. This text is extracted from the current letter covering WFP assistance for RDC refugees in Angola. 2) After WFP acceptance, commodity shipment information is forwarded to the local WFP office which submits a request for issuance of the Import Permit to the concerned Ministry see below (NB: At this stage is necessary to have good data accuracy e.g. Commodity, Quantity, Origin, Entry Point and Mode of Transportation); · Agriculture commodities such as Cereals (incl. flours), Pulses addressed to the Ministry of Agriculture/Direccao National de Agricultura & Pecuaria · Industrial processed commodities as Oils, sugar, salt addressed to Ministry of Commerce Salt addressed to Ministry of Fisheries/Direccao Nacional
Infrastruturas da Industria Pesqueira. 4) WFP letter of donation is then stamped/signed by the
Ministerio da Assistencia e Reinsercao Social and Departamento de
Desenvolvimento Comunitário da Direcção Nacional da Acção Social do
Ministério da Acção Social, Família e Promoção da Mulher (Angola
regulator of all NGOs activities), CUSTOMS CLEARANCE STEPS Import of project vehicles may follow a different approach. 1) The local WFP Office receives the pro-forma/ original
Commercial invoice, certificates of Origin, Packing List, copy of
B/L and all documentation is handed over to WFP contracted Customs
Broker. |
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 |
YES |
YES |
YES |
YES |
YES |
AWB/BL/Other Transport Documents |
YES |
YES |
YES |
YES |
YES |
YES |
Donation/Non-Commercial Certificates |
YES |
YES |
YES |
YES |
YES |
YES |
Packing Lists |
YES |
YES |
YES |
YES |
YES |
YES |
Certificates of Health&Analisys |
YES |
NO |
YES |
NO |
NO |
NO |
Radioactivity No GMO Certificates |
NO |
NO |
NO |
NO |
NO |
NO |
Other Documents |
n/a |
n/a |
n/a |
n/a |
n/a |
n/a |
Additional Notes: (1) For tax exemption only copies of above mentioned documents are necessary. |
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(2) Radio, transmitters, receivers and other devices cannot be imported without authorisation from INACOM (INSTITUTO ANGOLA DE COMUNICACOES) |
Customs Clearance
General Information
Customs Information |
|
Document Requirements |
Specific For temporary Import: The legislation that regulates norms for humanitarian cargo in its Part Q section XIX specifies that merchandise imported temporary must be declared under Customs Dispatch (Documento Unico-DU) for temporary import or of re--exportation or other procedure ruled by Customs. Also indicates that those consignments can be subject to a monetary deposit equal to the value of the import tax and other Customs charges. Exceptionally Customs may authorize temporary import without the use of the DU or deposit but a letter of responsibility written ensuring that re-exportation will be done within the framework. |
Embargoes |
None |
Prohibited Items |
· Used vehicles more than 6 years old. · Heavy vehicles more than 10 years old. · Genetically modified or transgenic grains and seeds, unless destined for Food Aid programs. · Non-iodized salt. · Rubber-made yo-yo water ball toys. · Food containing saccharine. · Gambling machines prohibited by law, including roulette. · Plants coming from areas affected by phylloxera or other epiphytic disease. · Pornographic material and other derived products. · Medicines and other generic substances harmful to public health. · Counterfeit literature and artistic works. · Counterfeit stamps. · Counterfeit coffee. · Live poultry and hatching eggs originated from Asian and European countries, due to outbreaks on highly pathogenic Avian Influenza (bird flu disease). · Distilled beverages containing essences or recognised harmful products such as absinthe and ether derived products. · Crates container various types of merchandise and showing a single marking, not presented with a declaration stipulating the quantity and total weight of crates/packs · Animals and by products originated from the following areas affected by epizootics: Meat of swine and by products of swine origin from South Africa due to outbreaks of classical swine fever; Live cloven hoofed animals (bovine animals, buffaloes, goats, swine, sheep, antelopes etc.) and animal products thereof, originated from the State of Mato Grosso in Brazil and its neighbouring states like Mato Grosso,Sao Paolo, Parana, Goias and Minas Gerais, due to outbreaks of Foot and Mouth Disease (FMD). |
General Restrictions |
Restricted Imports: · Cigarette papers, and other materials used in cigarette filters – Can only be imported by licence holders. · Medicines which containers do not state active agents – cannot be imported without authorisation from the Angolan Health Ministry. · Explosives intended for the mining industry. · Fireworks and explosives cannot be imported without the authorisation from the Ministry of Interior. · Pharmaceutical substances cannot be imported without authorisation from the Health Ministry. · Card games must be sealed as per the regulation enforced. · Dogs must be immunised against hydrophobia. · Weapons and ammunitions cannot be imported without authorisation from the Ministry of Interior. · Radio, transmitters, receivers and other devices cannot be imported without authorisation from INACOM (INSTITUTO ANGOLA DE COMUNICACOES) · Animals and by-products cannot be imported without authorisation from the veterinary entities. · Importation of denatured pure alcohol must be approved by the Ministry of Health. · Instruments to distil spirits cannot be imported without authorisation from the Cabinet. |
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 |
YES |
YES |
YES |
YES |
YES |
Invoice |
YES |
YES |
YES |
YES |
YES |
YES |
AWB/BL/Other Transport Documents |
YES |
YES |
YES |
YES |
YES |
YES |
Donation/Non-Commercial Certificates |
YES |
YES |
YES |
YES |
YES |
YES |
Packing Lists |
YES |
YES |
YES |
YES |
YES |
YES |
Phytosanitary Certificate |
YES |
NO |
NO |
NO |
NO |
NO |
Certificates of Origin |
YES |
YES |
YES |
YES |
YES |
YES |
Certificates of Health&Analisys |
YES |
NO |
YES |
NO |
NO |
NO |
Radioactivity and NO GMO certificates |
NO |
NO |
NO |
NO |
NO |
NO |
Additional Notes |
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· Radio, transmitters, receivers and other devices cannot be imported without authorisation from INACOM (INSTITUTO ANGOLANO de COMUNICACOES) regarding procedures for Customs clearance please consult their website · Genetically modified or transgenic grains and seeds, unless destined for Food Aid programs are prohibited. |
Transit Regime
Customs legislation SECÇÃO VIII Trânsito Aduaneiro ARTIGO 110.º defines the types of Transit regime acceptable for cargos of this type to movement within or through the Angola territory under customs control with suspension of payment of Customs taxation except for Customs General fees or “emolumentos”. In the following articles refers to cargoes under this type of regime cargoes listed under QuadroVI annexed in the Preliminary Instructions of the Customs Law and/or other restricted cargoes from any special legislation, or from ratified or approved by the Angolan Authorities are mandatory pre- authorization from Customs. Customs also can interdict cargoes due to security reasons, or in order to protect human life, flora, environment and intellectual propriety rights. Therefore is mandatory to provide with exactitude details of the cargo with valid support documents. Vide in the ARTIGO 89 the taxation calculation applicable by customs for Customs General fees/”emolumentos”.
To start the process of customs clearance for this type of equipment the entity should send a request letter to the to INACOM National Director (PCA) attached to the documentation listed below being for definitive or temporary import (customs regime 11 & 14) addressed to the services of INACOM.
See Angola customs website for a list of documentation as follows:
Bill of Lading/ (Air)Waybill and the import permission previously granted by INACOM if within the validity date.
- Also see INACOM website to check on more details requirements to obtain the licensing to operate