Customs exemptions

Goods entering the customs territory are subject to the Customs Tariff providing the percentages of taxes to pay for specific goods. At the exception of some goods benefiting a 0% tax (such as medicines, fertilizers, agricultural tractor, …), most goods require the payment of related taxes.

However, for economic, educational, cultural or social reasons, some goods under certain conditions, may be exempted from duties and taxes on imports.

Order 16 152/2007 of 21/09/07 lists these cases of legal exemptions.

However, note that if the duties and import taxes represent the bulk of payments for the import of specific goods, related costs to import operations are still owed ​​by the registrant (storage costs, landing fees, forwarders Customs fees, GasyNet. GasyNet execution fees, royalty CIVIO for imported vehicles, …)

The main customs exemptions are:

  • Personal effects and items, imported cars under the moving process
  • Donations to municipalities and regions
  • Donations to municipalities and regions
  • The introduction into the territory of inherited goods

Other cases of customs exemption are listed below:

  • Donations to officials
  • Importation of objects for personal use, families, ambassadors, foreign diplomats accredited to the Government
  • Small non-commercial sending
  • Shipments to the Red Cross and other solidarity works financed by external funds
  • The return of goods returned to the customs territory
  • Specific case for goods imported in the context of certificate of destinations
  • Prohibitions

Another franchise case related to moving concerns the transfer of business or company activities, formerly based abroad, to Madagascar.

Douanes Malagasy 2017
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