Export Procedures, requirements and relevant information

  • Under the Customs Code, exports are subject to a "detailed declaration", which must be accompanied by a sanitary certificate and a certificate of origin, if the importing country so requires.
  • The Ministry responsible for agriculture issues phytosanitary, sanitary or re-export certificates to exporters, on request. In the case of cattle exports, an exit authorization is also required.
  • At the exporter's request, the Ministry of Trade will issue an export authorization mentioning the name of the buyer, the description of the product, the destination, the quantity and the value, for a fee of US$20-25 per authorization.
  • According to the Banque Centrale de la Mauritanie, in most cases export earnings must be repatriated.


Taxes, charges and levies

Items Taxes, charges and levies Rate
All Exports Minimum flat-rate tax (Impôt Minimum Forfaitaire- IMF) 2%,
All Exports statistical charge. 1%
Cattle Municipal shipment tax (by order of the commune)
Hides, skins and leather of HS Chapter 41 Fiscal export duty 10%
Ferrous waste and scrap Fiscal export duty 15%
Fishery products Export Duty Based on customs value
certain mining products Export Duty
All Exports VAT zero rated


Export prohibitions, licences and controls

  • Mauritania is not currently applying any prohibition or quantitative restriction on exports and does not require export licences.
  • However, to export fishing boats it is necessary to obtain the prior authorization of the Minister responsible for fisheries.
  • To combat malnutrition and iodine deficiency, in 2008 the Government decided to prohibit the export of some species of fish, such as grey mullet, and to open sales outlets for fish in the hinterland.