Import procedures and information on taxes, exemptions and prohibitions
MFN applied tariff
Duty and tax concessions
Other duties and taxes (ODT) levied exclusively on imports
Value added tax (VAT)
The standard rate of VAT in Mauritania id 16% (2016 Finance Law). A VAT rate of 20% is applied on petroleum products (in 2015) and 16% on telephony (in 2018). Where domestic products are concerned, VAT is applied to the delivery prices of goods and services. VAT on imports is calculated on the c.i.f. value (customs value), plus import duties and taxes, including the tariff and, where appropriate, consumption tax. Traders should collect VAT when they sell their goods.
Exemptions from the normal VAT regime (finance Law 2016)
Minimum flat-rate tax (Impôt minimum forfaitaire - IMF)
Imports (other than grants) are also subject to the payment of a minimum flat-rate tax (IMF), which is wholly deductible from the (“Bénéfices Industriels et Commerciaux – BIC) at the rate of 25%), being regarded as an advance payment on the latter. This tax is applicable at 2.5% of the turnover of the most recent closed financial year, with a minimum levy of 750,000 old ouguiyas (US$2,143); at importation, it is levied at the rate of 2.5% of the c.i.f. customs value. The IMF is also imposed on exports of pelagic fish at the rate of 2% of the value of the products exported.
Consumption taxes are applicable only at importation.
|Item||Consumption taxes (levied exclusively at importation)|
|Cement||3,000 old ouguiyas (US$8.6) per tonne|
|Concrete reinforcing bar||15,000 old ouguiyas per tonne (2018 Code Général des Impôts - CGI)|
|Tea||(20%) ad valorem|
|Tobacco products||anti-cancer research tax of 7% of the c.i.f. value|
|All tobacco products||60%|
|Poultry meat and edible offal||(20%)|
|Yoghurt and other sweetened dairy products||(60%)|
|Alcoholic beverages||(from 195% to 294% depending on the nature of the beverage).|
Mauritania is not currently applying any quantitative restriction on imports for economic purposes. The following products are prohibited for reasons of safety, health or religious morality (Article 157 of the new Customs Code):
The Customs Code does not contain any prohibitions on imports of alcoholic beverages or pig meat. The importation of prohibited or restricted products may reportedly be authorized by a competent government authority.
The importation of fishing boats is subject to the prior authorization of the Minister responsible for fisheries.
A special regime continues to be applied to imports of petroleum products; the import authorizations are managed by the Ministry responsible for petroleum and energy.
Moreover, in Mauritania there are three lists of plants and plant products which are, in principle, prohibited from being imported or subject to authorization (Section 3.3.3).