The persons or industrial entreprises (agricultural or commercial or other), intending to transfer their activities previously performed abroad to Madagascar may import tools, instruments and materials they used there with exemption of duties and taxes with the following conditions
Eligible goods for exemption
Are eligible “tools, instruments, materials from previous installation, industrial enterprises, agricultural or commercial” which belonged to the applicant for more than two (02) years.
Are excluded : supplies of all kinds intended for human consumption or animal feed, fuel, stocks of raw materials or semi -finished products or business as well as motorcycles, aircraft, boats and motor vehicles other than tractors (cf. Article 23 of the Decree 16152 /2007 of 21/09/07.
To qualify for the exemption, the applicant must produce to support its request with the Department of Legislation and Regulations the following parts:
- A statement by the municipal authority of the place of departure with an inventory of material objects and imported animals, and certifying that they have been used for more than two years in the operation of a business or an industrial plant, agricultural commercial or transferred in its entirety to Madagascar. This declaration must be approved by the Malagasy person who represents consular authority ;
- A certificate from the local authorities establishing that the importer has to settle in Madagascar and is authorized to create a similar company to that establishment or operation or that it has ceased to carry out ;
- A certificate of registration in the Trade and Companies Register.
- Regarding partnerships, the requerant must produce evidence that the associated transfer their residence to Madagascar at the same time they introduce such equipment.
- Regarding capital companies, the requerant must produce evidence that the President and CEO at least, settled in Madagascar and that the capital remains unchanged.
- Transport letters (bill of lading, airway bill,…)