Country Commercial Guides for FY 2000:
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CHAPTER VI: TRADE REGULATIONS, CUSTOMS, AND STANDARDS
TRADE BARRIERS, TARIFFS AND NON-TARIFF BARRIERS
Like many developing nations, Madagascar feels obliged to collect a significant share of government revenue through customs duties, import taxes and value added taxes on imports. Although they have been lowered recently, tax and customs duty rates are still high. Madagascar does not have significant non-tariff barriers to trade.
IMPORT TAXES
According to the 1999 financial law, there are four kinds of duties:
- Import tax (TI): from exempt to 25%
- Custom fees (DD): from exempt to 25%
- Consumption tax (DA): from exempt to 10%
- Value Added Tax (TVA): 20%
CUSTOM VALUATION
Imports are valued at C.I.F.
IMPORT-LICENSE REQUIREMENTS
Imports into Madagascar are liberalized and no longer need any import license except for a few categories of items which are considered by the government as "strategic" such as guns, explosives, precious stones and radioactive products. Telecommunications items need a preliminary permit before import to ensure compatibility.
Before import, importers are required to submit their "Fiche Statistique d'Importation" (Import Data File) accompanied by a proforma invoice to their primary commercial bank, with an information copy to the Ministry of Commerce.
IMPORT DOCUMENTATION
The following documents are required for commercial shipments to Madagascar:
- Commercial invoice
- Bill of lading or Airway bill
- Insurance certificate
- Packing list
- Import declaration
- Certificate of origin
- Report of VERITAS Bureau inspection for quality and quantity control before shipment for goods.
TEMPORARY GOODS ENTRY REQUIREMENTS
Personal effects of diplomatic corps and international organizations and institutions with diplomatic privileges are not subject to import taxes upon entry, but if such personnel sell their effects before leaving the country, they must pay the import duties mentioned above. Temporary entry is also granted to any product used within the free trade zones.
PROHIBITED IMPORT
Imports of pornographic material are prohibited.
SPECIAL IMPORT PROVISIONS
No import duties are levied on the following:
- Non-commercial parcels sent by postal packet, parcel post, or by air, when no import declaration is entered;
- Commercial consignments sent by postal packet, parcel post, or by air;
- Personal effects of tourists.
EXPORT CONTROLS
Most exports have been liberalized. However, export authorization is required for certain protected animal and plant species as specified by the Convention on International Trade in Endangered Species (CITES). These include crocodiles and crocodile skin products, live animals, orchids and tropical hardwoods.
EXPORT DOCUMENTATION
- Commercial invoice
- Bill of lading or Air waybill
- Insurance certificate
- Certificate of origin
- Phytosanitary certificate, if required
- Commitment to repatriate foreign exchange earnings
- Packing list
- Export declaration
- Customs declaration
- Analysis-of-quality certificate, if required.
LABELING REQUIREMENTS
Madagascar adheres to international labeling and marking standards though there is no strong enforcement.
STANDARDS
The Ministry of Commerce, with the assistance of ISO, is now developing national standards for export goods.
FREE TRADE ZONES/WAREHOUSES
Firms operating in the free trade zones are exempt from import duties.
MEMBERSHIP IN FREE TRADE ARRANGEMENTS
Madagascar is a signatory to the following international trade agreements:
Madagascar has bilateral commercial agreements with Mauritius and Seychelles.
- 1964: United Nations Convention on Trade and Development(UNCTAD)
- 1990: Lome IV, between the European Union and ACP countries.
- 1992: Indian Ocean Commission
- 1993: Preferential Exchange Zone (Zone d'échanges Préférentiels), which is the Common Market for East and Southern Africa and Australia - COMESA.
- 1994: World Trade Organization (WTO), formerly General Agreement on Tariffs and Trade (GATT).
Bilateral commercial agreements are being studied with Comoros, South Africa, Australia and India.
CUSTOMS CONTACT INFORMATION
Director General of Customs: M. Claude Ramiandrisoa
Address:
Ministry of Budget and Decentralization
Antaninarenina | Antananarivo
Madagascar
Tel: (26120) 22 229 16
Fax: (26120) 22 646 80
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[end of document] Note* International Copyright, United States Government, 1999 (or other year of first publication). All rights under foreign copyright laws are reserved. All portions of this publication are protected against any type or form of reproduction, communications to the public and the preparation of adaptations, arrangement and alterations outside the United States. U. S. copyright is not asserted under the U.S. Copyright Law, Title17, United States Code.
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