Many countries across the globe publish the export and import laws that guide the traders’ actions operating in the food, chemical, agricultural, fuel, and petroleum and recycle automotive industries. For that matter, then traders’ business structure and location will impact the taxes that the company must pay at the state levels in all countries, and when exporting, the traders need to take into account any foreign taxes or fees that may be imposed. Thus, discussing the import laws in Guinea, Nigeria, Burundi, Zambia, Congo, Angola, and Sudan, then the export laws in Sudan show the traders’ requirements reveals the average order value and volume of total purchases.
Import Laws in Guinea
Guinea has a 10 percent flat tariff on most imports, which is the lowest in the world. Some “protected regimes” (see Establishing an Office), governmental institutions, and donor organizations, on the other hand, maybe excluded from the requirement. Privileged regimes are free from import charges on machinery and equipment used in investment projects, while raw materials imported into these regimes are subject to a six percent levy (International TRade Administration para 1). A one- to two-percent tax is levied on basic foods and agricultural goods, with certain commodities (certain medications, for example) being excluded from taxation. A surtax is levied on luxury commodities such as automobiles, alcoholic beverages, cigarettes, and the vast majority of other consumer goods. The surtax ranges from 20 to 70% of the base rate. Vehicles are subject to a surtax of between 20 and 30 percent.
Import Laws in Nigeria
In Nigeria, the only things that are subject to customs duty are imports. Rates vary depending on the item, often ranging from 5 percent to 35 percent, and are calculated under the current Harmonized Commodity and Coding System (HS code). Trucks and other vehicles used to transport goods and people were also subject to lower import duties under the Finance Act 2020, which were decreased from 35 percent to 5 percent and from 35 percent to 10 percent and 5 percent, respectively (International TRade Administration para 1). Airlines registered in Nigeria and providing commercial air transportation services are entitled to duty-free importation of their aircraft, engines, spare parts, and other components, regardless of whether they are acquired or leased from outside. There are unique import laws related to food, chemical, agricultural commodities, fuel, and recycled automotive parts. For instance, unless a food item has been registered with NAFDAC following the terms of the GON legislation and the supporting guidelines, it may not be imported, produced, promoted, sold, or distributed in Nigeria.
Import Laws in Burundi
Just like other countries, Burundi has unique importation laws that all traders must follow to bring goods into the country. For instance, the importation of petroleum products, the ministry in charge requires the trader to have a Trade Registry Certificate, Statutes of the company, clearance certificate, Tax Identification Number, and importer identification code.
The Community Customs Code governs a substantial portion of the framework governing import prohibitions and licensing requirements. Goods are divided into two categories: forbidden and those that are limited (International TRade Administration para 1). The latter scenario needs the approval of the relevant authorities before import (Common Report, Section 3.1). Additionally, a phytosanitary certificate is necessary to import seeds and plants from other countries. Importing food, agricultural chemicals, plants, medicines, explosives, and other products subject to international agreements requires a certificate from the Burundian Standardization and Quality Control Bureau (BBN).
Import Laws in Congo
In Congo, three rates exist in the tariff customs system (import duties). Five percent for rough raw materials and unassembled equipment, equipment goods, agricultural and veterinary supplies, 10 percent for industrial inputs, motor vehicle spare parts, large-consumption foods, items for social services such as hospital beds and wheelchairs; and 20 percent for cigarettes, furniture, and other finished commodities that are brought into the country (International TRade Administration para 1). Notably, importing food, agricultural chemicals, plants, medicines, explosives, and other products is subject to international agreements.
Import Laws in Angola
Importing products into Angola is a time-consuming process. In the area of “Trading Across Borders,” the World Bank ranks Angola as one of the nations with the most time-consuming import processes in the world. When choosing a distributor, it is recommended that foreign exporters inquire about the capacity of the customs broker and the expertise of the importer (International TRade Administration para 1). Angola’s import restrictions are subject to frequent revisions, forcing overseas exporters to communicate regularly with their importer/distributor to prevent customs entry delays and other complications. In Angola, all agricultural imports are subject to regulation by the Ministry of Agriculture, which requires importers to provide documents proving that their commodities do not include biotechnology items. The use of transgenic food assistance is permissible, but it must be milled before use. Biotechnology imports are subject to restrictions and limitations imposed by the Ministry of Agriculture to facilitate scientific research.
Importers must be registered with the Ministry of Commerce for the product category they are importing. Registered enterprises must submit all import license applications, and import licenses are necessary to import sensitive items such as food, medical equipment (including prosthetics), medicines, and agricultural inputs (International TRade Administration para 1). Foreign enterprises can avoid customs issues and delays to the greatest extent possible by ensuring that their potential Angolan distributor has import registration status for the product category in question and has previous experience importing and representing international items. When it comes to customs brokerage, a professional importer firm will either have in-house customs broker capabilities or collaborate with an appropriately licensed customs broker. Customs brokers who the Angolan government has authorized may only process customs paperwork for imports. Although the typical custom broker charge is 2 percent, custom broker rates are strictly controlled and cannot exceed 4 percent of the CIF value of the goods.
Import and Export Laws in Sudan
Even though Sudan has a free trade policy, it bans the importation of specific items that are judged to be competitive with those produced domestically (International TRade Administration para 1). Except for Egypt and Jordan, which are given special treatment, the customs duty applies to all products coming into the country. The tariff rates vary from zero to 100 percent. Cotton and gum arabic are subject to a 10 percent export charge, whereas all other commodities are 5 percent levy. In most cases, specific rates are applied to alcoholic drinks and cigarettes.
Exports of commodities that are not listed in the tariff schedule are subject to a duty of 40 percent ad valorem. Guay dues, royalties, a ten percent consumption tax, and a ten percent defense tax are all charged in addition to the above. There are 122 goods on the list with an extra tax ranging from 5 percent to 150 percent. According to the International Monetary Fund, the average tariff rate in 1999 was 19.3 percent. The customs department is well-known for its high levels of corruption. As a result of terrorist actions in Sudan, the United States imposed a trade embargo on the country in 1997.
Internarional TRade Administration. “Guinea – Import Requirements and Documentation.” International Trade Administration: Trade.gov, 2022, www.trade.gov/country-commercial-guides/guinea-import-requirements-and-documentation. Accessed 22 Jan. 2022.