Equipment and machinery brought into Algeria temporarily for the purpose of a specific project or exhibition are exempt from payment of customs duties and taxes. To obtain waivers, importers fill out a customs form which they must present to the authorities when the goods are re-exported.
Equipment that is imported on a temporary basis for a given project is also
admissible under the General Rebate of duty concession. Here it is important to
note that the equipment and parts thereof should be imported under cover of a
bond the amount of which is equivalent to customs duties and sales tax
applicable. The bond is valid for a limited period only, as follows: equipment
attracting sales tax is covered by a three (3) months bond while equipment
attracting customs duties is covered by a six (6) months bond.
As regards the import of goods without payment of duties,
Council Regulation (EC) No 704/2002 authorises the suspension of customs
duties on the import into the Canary Islands of certain industrial products
(goods for capital investment and raw materials for maintenance and processing)
and fisheries products until 31 December 2011 . These measures are intended to
help maintain and develop industrial and commercial activity there, while at the
same time gradually abolishing the suspensions of customs duties on goods
intended for final consumption. These customs measures for industrial products
are accompanied by tariff exemptions based on quotas for fishery products
destined for local consumption and supplement those in the agricultural sector.
A new or a temporary business may apply to the Ministry of Commerce and Industry for "Admission
Temporaire", or temporary entry, of their goods. The Ministry can also attribute this status for goods that will be re-exported to other countries if a bonded warehouse is not used. New investments may also apply for a priority agreement. Both are granted on a case-by-case basis.
Many business travelers bring laptop computers into the country without difficulty. Traveling with desktop
computers or other electronic equipment may pose a problem if the equipment is new or the quantity is such
that it may be suspected as being brought into the country for resale. Business travelers should be prepared
to demonstrate the business purpose of the equipment, and may want to consider requesting temporary
entry permission for expensive equipment.
Imports may be admitted into the country under the temporary admission system. On May 10, 1998, the
Head of the Customs Authority issued decree 48 of 1998 dictating that temporary import should be covered by 100% of the import's value in addition to customs fees and sales tax. Exporters raised the issue to the Minister of Finance who, as a result, amended Decree 48 of 1998 by decree 55 of 1998, reducing the guarantee from 100% to 5%.
Imports may be released from Customs under the drawback program. This is different from the temporary
admission system in that full customs duties are paid on the imported material and the manufacturer does
not fill out a special form with Customs. However, there is a one-year time requirement to re-export these
imports as part of a final product in order to have the right to reclaim the full amount of the duties paid as well as other taxes such as the sales tax. This is a cumbersome procedure and refunding may take up to six
months for processing. The agencies administering the program are tasked with the responsibilities of
determining and then repaying the drawback amount. The Industrial Surveillance Authority carries out the first task; the Customs Authority carries out the second. A delegate from Customs has to be present during the manufacturing process. To refund the amount paid, several administrative requirements must be satisfied:
Details, such as quantities and materials used in manufacturing a unit of the exported products, must be provided to enable Customs to calculate the drawback rate.
Proof of duties paid on the imported quantities must be furnished.
In order to collect an allowance in the drawback rate for wastage and scrap, quantities of such must be verified.
In addition, the following documents must be provided: customs import release certificate, certificate of
export of product, an export permit, a registered deed of sale from the original importer, and a customs
clearance certificate.
To speed up the reimbursement process, the GOE introduced in October 1999 a new "tax rebate" system,
by means of which exporters could be reimbursed according to pre-specified rates for each industry. The tax rebate system currently covers more than half of the major exported commodities.
The laws of Ghana provide for the entry of certain goods conditionally relieved from payment of import duties and taxes. Such goods must be imported for a specific purpose and must be intended for re-export within three months, in the original condition of entry, or after having undergone further processing or repair. If goods brought into Ghana under temporary entry permit are to be sold, the Customs Excise and Preventive Service (CEPS) must be notified and appropriate taxes settled in full before the sale. For trade show materials, CEPS insists that goods and samples be re-exported within three months of their entry.
Temporary entry of U.S.-made goods may be effected either with an "ATA Carnet" issued by a U.S.
Chamber of Commerce, or through payment of a deposit, reimbursable upon re-export.
U.S. and Jordanian businesses are treated equally with regard to temporary entry rights. Foreign industrial
inputs, raw materials, semi-manufactured inputs used in manufacturing for export purposes, as well as
containers and wrapping material used for packaging domestic produce, can be granted temporary entry
status for a maximum three year period, subject to approval by the customs department and the submission
of a bank guarantee.
Temporary entry exemptions may be obtained by submitting a written request, accompanied by supporting
documentation, to the customs department.
Imported primary, secondary, or complementary inputs used in the production of export goods are exempt
from custom duties and all additional import fees on a reimbursable or "drawback" basis.
Kenya allows duty-free entry into the country of goods destined for neighboring countries or for
transshipment; however, bonds must be executed. Such goods must be held in bonded warehouses
designated by Kenyan Customs Department. Release of the bonded goods into the Kenyan market is prohibited, unless statutory customs payments are made. Samples and exhibits/displays for trade fairs may
be imported into the country duty free. It is a Customs Department requirement, however, that the items are
re-exported or are certified destroyed by a customs certification officer after use. An importing firm that fails
to meet these requirements will be surcharged import duty and value added tax on the presumed value of the items.
Products imported into Kuwait that do not comply with established standards and regulations may be allowed a three-month temporary entry against storage fees. If the exporter fails to correct the fault, the goods will either be re-exported at his own expense, or will be auctioned. Goods coming into Kuwait for transshipment may be allowed temporary entry. In addition, goods being imported for trade shows or exhibitions can be entered via a temporary import bond. However, temporary import bonds can be very expensive to secure and many exhibitors have found it less costly to simply pay the 4 percent tariff, even for goods to be re-exported.
Goods imported under a temporary entry provision must be approved by decree of the Finance Ministry.
Customs may authorize entry of goods on an individual basis. The limit for temporary entry is 6 months,
renewable for up to one year.
For temporary entry of goods for promotional purposes, imports need an invoice with the value of the goods endorsed by the U.S.-Saudi Business Council, and a certificate of origin. The invoice should state that the goods are being imported for exhibition purposes only and will be re-exported.
Saudi Customs requires a deposit for these goods (equivalent to the tariff rate -- either 5% or 20% of the
total value). This deposit is refundable when the exhibition is over and upon showing a document that the
owner of the equipment officially participated in a trade show. Additionally, the customs authorities will collect handling charges. Reimbursement takes between two to four weeks.
The use of the carnet system is well established in South Africa. In some carnet cases, an import duty is levied and upon departure with the goods, a
rebate is provided. Some import categories require an import permit when use of the carnet is to be made.
For detailed and binding information, please contact any of the following service providers, some of which are US companies, who can
provide this to you free of charge.
Export Consolidation Services (Groupage / LCL Shipments)
John / Sue Covey
Tel: 011 907-9798
Fax: 011 907-8935
Email: info@ecs.co.za
Direct Container Line Inc.
Mark van Zijl
Tel: 011 789-7971
Fax: 011 789-7979
Email: markz@dcl.co.za
Clover Cargo International
Mr. Rod Basson: Route Development Manager USA.
15 Belgrade Ave
AeroPort Industrial Estate
Spartan - Kempton Park
Tel: 011 974-1976
Fax: 011 392-3700
Email: rodb@clovercargo.co.za
The Customs Department permits entry of machinery, equipment and vehicles on temporary entry. Prior
permission must be obtained upon providing customs with a written request and a proof that the product in
question will be taken out or duty and tax paid in case it is sold. Bonds and bank guarantees are required for most
transit trade.
