In Angola, the classification of imported and exported goods is governed by the Customs Code (published in 2006 in the Diário da República, entered into force on January 2, 2007) and the new customs tariff import and export rights (Decree-Law 02/08, published in Diário da República at 8/4/2008):
The Customs Code integrates the modifications required for accession to the World Trade Organization (WTO), the World Customs Organisation (WCO) and the Southern African Development Community (SADC): the Code governs the customs system, sets the fundamental legal discipline of the customs system, its legal foundations, their organization, their competencies and their functional scheme.
Customs fees apply on the customs value of the goods, but important to note that this customs value is not necessarily the value indicated on the invoices or receipts of purchase. Under Angolan law, the customs value shall be formed by adding the value of cost of goods, shipping, insurance, and all expenses which are made by the importer in the purchase of goods imported and declared to the customs clearance (customs clearance).
HOW TO EXPORT
- The most important amendment was enacted in 2011 and requires prior licensing of invoices in the Ministry of trade in Angola, exceeding the 5 thousand dollars. For this licensing the importer must possess the certificate of Authorization of foreign trade Activity, issued by the Ministry, commonly known as the import permit, and must still have the register updated, allowing you to access the new online licensing system (Sicoex), authorizing a Dispatch Officer for that purpose.
- Only with the licensed importer invoices can make prepayments to your supplier (and justify them later with the presentation of import documents), as well as running the import customs dispatch of Angola. For foodstuffs of animal and vegetable origin are still required country-of-origin certificates: health mark for products of animal origin and Phyto-sanitary to products of plant origin; having to get even their counterparts in the Ministry of agriculture and fisheries from Angola. For wines Customs requires a certificate of origin.
According to the law, an automobile is a vehicle with propulsion engine of at least four wheels, with a cargo capacity of more than 550 kg and able to circulate a minimum speed of 25 km/h
The Presidential Decree N-71/65 from 20 March regulates the activity of Import trade and technical assistance to road equipment, by setting the rules on the subject with a view to contributing to the development of the automotive industry in the country and to improve the promotion of automotive industry, and to improve the quality of the vehicle fleet.
- It is admitted the importation of used road equipment corresponding to the following categories: passenger cars with a maximum of 3 years from the date of manufacture and heavy, with more than 8 years of use from the date of manufacture.
- They are subject to the following conditions: presentation of the vehicle ownership document issued by the country of origin or, if it is not on behalf of the applicant, proof of their acquisition; presentation of documentary evidence of the ultimate vehicle registration issued by the competent authority of the country of origin clearly indicating the date of the registration; have inspection certificate to approve its technical state issued by the competent authority of the country of origin and valid for a period of not less than 3 months prior to the date of shipment; have the respective location identification cards containing the serial number and year of manufacture; Enter the parents with the last registration of origin.
- And admitted the importation of motor vehicles used for own use outside the bounds of years of use and notwithstanding previous: vehicle with more than 30 years of manufacture imported for cultural purposes and collection; imported vehicles that have been donated or acquired by inheritance; a vehicle of their ownership over a year ago, imported by Angolan citizen diplomat, student or employee representing company publishes or Angolan private abroad, when at the end of their mission and return to the parents; vehicles imported for diplomatic missions and consular representations of international organizations.
- The count of the deadline must be made from the month and year of manufacture.
NOTE: units with age higher than the permitted shall be re-exported or destroyed, so it is totally recommended to not attempt to deceive the authorities.
DOCUMENTS FOR THE PROCESS OF CUSTOMS CLEARANCE – IMPORTS DEFINITVAS
- Customs clearance form (DU), known as single document. This document is populated generally by the Official Broker on behalf of importers. The form can be obtained from the national press for a value of USD 10.00;
- Commercial invoice, original, must bear the name and address of the supplier/exporter, importer’s name and address, the description and quantity of goods, FOB values, insurance and freight and total CIF;
- Title (original): Bill of lading (BL sea); Waybill (air); Cargo manifest (road); Cargo Bulletin (rail); CP2 (parcel post);
- The use of a clearing agent Officer is mandatory for all goods with a value equal to or greater than USD 1000;
- The import from Angola, or their customs representatives, must apply to customs, before the arrival of the goods, an Exporter code, i.e. a code assigned to their suppliers abroad (exporters to Angola). This code is inserted in the customs clearance form. The dispatch processing system rejects the statements that omit this code;
- The importer’s Code corresponds to the Taxpayer card number. This number must also be entered in the customs clearance form.
VARIOUS CERTIFICATES, WHICH THE NATURE OF THE GOODS REQUIRE
- In the case of importation of animals, animal products – Sanitary Certificates;
- On importation of used clothing (bales) – Fumigation Certificate;
- The importation of plants and vegetable products – Phytosanitary Certificate;
- in the case of telecommunications equipment, radio transmitters and receivers-permit (Declaration) of the National Institute of telecommunications.
DECLARATION OF APPLICATION OR EXCLUSIVITY COMMITMENT
- Required when imports consist of raw materials, subsidiary materials, equipment, facilities for exclusive use in the petroleum and mining industries
DUTIES AND OTHER CUSTOM TARIFFS TO FINAL IMPORTATION IN ANGOLA
In addition to the customs taxes, is applicable also to pay other taxes, such as the consumption tax (calculated on the CIF value, varies between 2% to 30% depending on the products; the majority of products is subject to the rate of 10%), the stamp duty (0.5% “ad valorem” on the CIF value), the General Customs Fees (2.5% “ad valorem” on the CIF value), freight forwarders ‘ fees (vary between 1% and 4% on the CIF value of the goods) and the Connection Rate to the Pier (for the permanence of the containers on the docks: until 15 days 50 USD/day; more than 15 days 100 USD/day).
- Customs duties – are regulated by The Import and Export Rights according to the Harmonized System of 1999. The agenda has a number of six customs fees with a percentage level of 2%, 5%, 10%, 20%, 30%, and 35% applying to various goods to be exported to Angola, in accordance with their tariff heading;
- The customs value of the goods is converted to its equivalent in the national currency used for the payment of duties due;
- General Customs Fee-2% of customs value;
- Stamp duty – the .5% of customs value;
- Personal – Fees for services rendered. Vary depending on the customs value:
- Up to 28,000, 00kz the rate is 1%;
- Of 28,001 .00 to 720,000, 00kz billed the fixed value of 720, 00kz;
- The values exceeding 720.000.00 kz apply a percentage of 0.1%;
Travel and transportation allowance-for services rendered. Varies according to the means of transport and the weight of the goods:
- For goods transported by sea to export to Angola, the amount to be charged is 0, 35kz per kilogram. The calculation of this operation result a value less than or equal to 10,000, cobra-if a fixed value of at least 3,000 kz, the same goes for the results equal to or greater than 6000, whose maximum value is 6,000 kz;
- Consumption tax: Varies according to the merchandise: 2%, 5%, 10%, 20% or 30%. However in cases other than those listed in the table of the decree that regulates the consumption tax shall apply a rate of 10% per customs value
The inputs to be applied in the production process, agriculture and processing industry are exempt from payment of customs duties and consumption tax. In this sense, all raw material, goods, equipment, appliances, machines and vehicles having a cylinder capacity of more than 3.5 tons, buses for public transportation and tractors, as well as agricultural instruments, are exempted from payment of customs duties and Consumption tax, when new.
There are also exemptions from payment of customs duties granted by the Ministry of finance and by the National Directorate of customs, in the case of imports of goods were related to:
- The oil companies;
- The armed forces;
- Non-profit organizations;
- Diplomatic missions;
- International bodies;
- The import of materials and equipment that will be used directly in the investment project.
IMPORT GOODS PROHIBITED
- Livestock and livestock products from regions where there is disease;
- Distilled beverages containing essences or products recognized as harmful, such as: wormwood, benzoic aldehyde, badia, salicylic ethers, hyssop and tuionama;
- Boxes or bales, gathered and tied it, with the same brand form one volume, containing various goods, or that, containing the same goods are not accompanied by statement of the number and total weight of boxes or bales gathered;
- Imitation coffee, with designation of coffee;
- National formulas imitations of postage;
- Books of literary property, when national counterfeit editions in foreign country and fraudulent copies of literary and artistic works;
- Medicines and foodstuffs harmful to public health;
- Drinks or pills sexual stimulation, photographs, printed books, tapes, films, drawings, prints, writings, publications and pornographic objects or sexual stimulus, when imported for commercial purposes;
- Plants and any of its parts from infected regions of phylloxera or any other epifitia;
- Food Substances containing saccharin;
- Copyrighted Goods pirated and imitated marks;
- Motor vehicles with right-hand drive.
GOODS IN SPECIAL IMPORT REGIME
- Stills, their parts and attachments and any apparatus suitable for obtaining or rectification of alcohols, spirits and other alcoholic beverages, which may be imported only upon authorization of the Ministry of industry;
- Pure alcohol or denatured, of any rank, which can only be imported in accordance with the legislation in force;
- Animals, spoils and animal products, which cannot be imported without the authorization of the veterinary services;
- Radio apparatus, receivers or transmitters and their accessories, whose importation depends on prior leave from the National Directorate of posts and telecommunications;
- Arms and ammunition, which can only be imported with the authorization of the Ministry of the Interior;
- Dogs, which may be imported only when they prove they have been vaccinated against rabies for less than one year or by health examination
- In the case of comply with all procedures correctly, that is, if the order is complete, correct and payments are made on time, the customs system can perform the customs clearance in 48 hours, or in less time;
- The goods remain at the airport after 30 days (or 60 days in port) without having been cleared, will be auctioned, as decreed by law;
- When these exceed the length of stay allowed applies a ticket with 5% rate on the value of the goods.
The export process does not end with us procedures for exporters; on the part of importers also have to consider the following phases:
- Imports can be made by individual or collective persons duly licensed by the Ministry of Commerce.
- Every importer must possess, in turn, a taxpayer’s Card, issued by the National Directorate of taxes (DNI) of the Ministry of finance for import from Angola
EXPORT PROCESS SUMMARIZED
- The clearing agent parses the documentation and issues a solicitation of funds or proforma invoice, with a forecast of the costs of the proceedings, for the payment by the client (here everything is paid in advance);
- It is elaborated the DU (single document for customs purposes), along with the original invoices and licensed by the Ministry of Commerce, the Bill of lading validated by the shipping agency in Angola and the certificate of the CNCA, for delivery at Customs after the arrival of the ship (only processes with perishables or dangerous goods can be delivered before the arrival of the same);
- The Customs office issuing the Notice of liquidation of Customs Obligation, which shall be paid at the Bank for subsequent issuance of customs clearance;
- The following process for payment of the service fee of the port; This rate is 90 USD per 20 ‘ container and 180 USD per 40 ‘ container;
- Almost the end, and for lifting of containers, you pay the rate of the port terminal, which is composed of two sections: THC (Terminal Handling Charge) and storage. The THC is 280 USD per 20 ‘ container and USD 560 per 40 ‘ container; Storage offers 5 free days after mooring the ship, being after 60 USD/day per 20 ‘ container and USD 120/day per 40 ‘ container;
- After delivery of the goods returns the empty container to the terminal and the dispatcher prepares the accounts closure for settlement of the same
CUSTOMS GUIDELINES FOR FAIRS AND EXHIBITIONS
Animal sanitary and phytosanitary technical standards for safety, quality, consumer protection, products covered:
- Import only with license from the Ministry of agriculture: Plants, roots, tubers, bulbs, cuttings, twigs, buds, eyes, buttons, fruits and seeds as well as boxes or enclosures where they come packed;
- Import only with the authorization of the Ministry of health: saccharin and similar products or any sweetener saccharin-based
- Import only with the authorization of the Ministry of fisheries: species of fish for aquaculture and fish like tilapia (cacusso and chopa);
- Iodizado and iodizado salt not Salt;
- Import only with permission from the ministries of agriculture, industry and health, as the case may be: venous or Toxic Substances and drugs, narcotics or salts prepared