Economic regimes


  • The customs regimes allow the suspension of duties and taxes, and economic prohibitions in which the imported goods are liable to the entrance of the territory of the Republic of Madagascar ;
  • It is given to economic operators established in Madagascar the ability to store, process or use non-nationalized goods according to their needs, so that they later give a definitive regime or another economic regime discharging the first (release for consumption, export or subscription of another economic system).

Benefits of these schemes

  • The « storage function » allows companies to have a stock and manage it or even security for a sound functioning of their work without having to pay duties and taxes at the appropriate time ;
  • The « transformation function » allows working, repair or processing of raw materials, semi -finished products or requiring additional labor. Furthermore, a combination of this function with the « storage function » is possible (industrial locations) ;

Processing of goods can take place in a third country to be re-imported without payment of duties and taxes, except on the portion of the value-added ;

  • The « use function » allows the transfer of equipment, technology or commodity for a specified period in the territory of. When the goods are to be re-exported, no duty (exception : special temporary admission for gear) is paid by the user company.

Conditions of granting

  • Request of the person concerned
  • Obtaining a regime authorization depends on the cases: an order of the Minister responsible for customs or decision of the customs administration.

The authorization define the rights and obligations of the beneficiary of the regime toward the Administration.

The different types of storage :

Processing Under Customs Control

  • Conditions relating to the person :

Only people with or may provide the necessary tools for processing, are entitled to this right

  • Conditions relating to goods:

The duties and taxes for processed goods made from imported products should be exempted or reduced compared to those imported goods pricing.

  • Legal basis :

Article 205-212 of the Customs Code.

 Inward processing

  • Condition relating to goods:

All goods are eligible except those excluded by Article 153 of the Customs Code and those excluded in legislation.

  • Condition relating to the person :

Person with the tools needed for processing, working and repairing of imported goods.

  • Grant modality :

Authorized either by the central unit responsible for the regulation or by the office of the realization of the processing operations.

  • Legal basis :

Article 194 to 199 of the Customs Code.

Outward processing

  • Legal basis :

Article 204 of the Customs Code.

Temporary Admission

  • Conditions relating to goods:

Goods to be re-exported, with depreciation tolerance after use in the conditions fixed by decree of the Minister of Customs on the proposal of the ministers concerned.

  • Legal basis :

Article 205-212 of the Customs Code.

Temporary Export

  • Legal basis :

Article 200 to 203 of the Customs Code.

Are excluded from these regimes the goods subject to restrictions or prohibitions based on considerations of safety , or public order , public safety, health or public health, or for veterinary or phytopathological considerations, or relating to the protection of patents, trademarks, copyrights and reproduction regardless of quantity, country of origin, consignment or destination.

Douanes Malagasy 2017
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