Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the link below:
4.1 Libya Government Contact List
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 Country? |
---|---|
WCO (World Customs Organization) member |
Yes 01 Nov 1983 |
Annex J-5 Revised Kyoto Convention |
Yes 24 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)
As described in the Libyan Law No. (10) of 2010 on customs, Chapter (5)” Temporary Exemption”:
https://customs.ly/ova_doc/law-of-customs/
Organizational Requirements to obtain Duty Free Status |
---|
United Nations Agencies |
Libyan Law No. (10) of 2010 on customs, Chapter (5), Article (182) |
Non Governmental Organizations |
Duties and taxes exemption Letter from NGO/INGO to ministry of foreign affairs along with an application containing the list of imports materials |
Exemption Certificate Application Procedure
Duties and Taxes Exemption Application Procedure |
---|
Generalities (include a list of necessary documentation) |
- Duties and taxes exemption letter from NGO to ministry of foreign affairs along with an application containing the list of imports items; - Notification of arrival of the arrived consignment. “the shipping agency will provide one at the time of the consignment arrival to any of Libyan ports/Airports”; - 1x copy of Bill of Lading of the imported items; - 1x copy of Certificate of Origin of the imported items. |
Process to be followed (step by step or flowchart) |
- Prepare a letter to MoFA immunities department; - Fill-up the imports application form provided by MoFA containing the imports details; - Submit the above along with the copy of COO, and copy B/L, and copy of the notification of arrival to MoFA; - Within 2-3 working days MoFA should issue the exemption letter for the arrived consignment. |
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 |
No |
No |
No |
No |
No |
No |
AWB/BL/Other Transport Documents |
Yes, 1 x copy |
Yes, 1 x copy |
Yes, 1 x copy |
Yes, 1 x copy |
Yes, 1 x copy |
Yes, 1 x copy |
Donation/Non-Commercial Certificates |
No |
No |
No |
No |
No |
|
Packing Lists |
No |
No |
No |
No |
No |
No |
Other Documents |
Preparing a letter to MoFA immunities department along with the imports application containing the imports details |
Preparing a letter to MoFA immunities department along with the imports application containing the imports details |
Preparing a letter to MoFA immunities department along with the imports application containing the imports details |
Preparing a letter to MoFA immunities department along with the imports application containing the imports details |
Preparing a letter to MoFA immunities department along with the imports application containing the imports details |
Preparing a letter to MoFA immunities department along with the imports application containing the imports details |
Customs Clearance
General Information
Customs Information |
|
---|---|
Document Requirements |
- Approved MoFA exemptions letter. - 1x original copy of delivery order from the shipping agency. - 1x master detailed packing list. - 1x original of commercial invoice. - 1x original Certificate of Origin Certified by Chamber of Commerce. - ج.ل 40 |
Embargoes |
N/A |
Prohibited Items |
Pornographic material / Drugs and medicines / Firearms and weapons/ ammunition/ Anti-Islamic religious materials. |
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, 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] |
AWB/BL/Other Transport Documents |
1x original is required. If SWB 1x copy. This is applied to both UN and NGOs. |
1x original is required. If SWB 1x copy. This is applied to both UN and NGOs. |
1x original is required. If SWB 1x copy. This is applied to both UN and NGOs. |
1x original is required. If SWB 1x copy. This is applied to both UN and NGOs. |
1x original is required. If SWB 1x copy. This is applied to both UN and NGOs. |
1x original is required. If SWB 1x copy. This is applied to both UN and NGOs. |
Donation/Non-Commercial Certificates |
No |
No |
No |
No |
No |
No |
Packing Lists |
One original detailed packing list is required. This is applied to both UN and NGOs. |
One original detailed packing list is required. This is applied to both UN and NGOs. |
One original detailed packing list is required. This is applied to both UN and NGOs. |
One original detailed packing list is required. This is applied to both UN and NGOs. |
One original detailed packing list is required. This is applied to both UN and NGOs. |
One original detailed packing list is required. This is applied to both UN and NGOs. |
Phytosanitary Certificate |
One original detailed packing list is required. This is applied to both UN and NGOs |
N/A |
One original detailed packing list is required. This is applied to both UN and NGOs |
N/A |
N/A |
N/A |
Other Documents |
1 original certificate of origin, 1 Original of fumigation certificate, 1Origion of NON-GMO certificate. |
1 original copy of certificate of origin. |
1 original copy of certificate of origin. |
1 original copy of certificate of origin. |
1 original copy of certificate of origin. |
1 original copy of certificate of origin. |
Transit Regime
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 official confirmation on customs the declaration by customs staff at the last customs checkpoint on the border. Customs then confirm that all transited cargo (same quantity, quality) has departed Libya. Transit cargo from the entry point in Libya to the departure point must remain under customs guard and remain sealed.
Clearance Formalities
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.