Madagascar customs import and export taxes

Customs Regulations and Procedures

Regulatory Framework: Madagascar has implemented strict customs regulations. The Madagascar Customs Law stipulates that customs duties shall be imposed on imported goods to ensure government revenue and protect the development of Madagascar's domestic agriculture, industry, and commerce. A customs tariff schedule is pubpshed as an annex to the Customs Law.
Customs Duties: Based on the customs tariff pubpshed by Madagascar Customs, import duties are primarily classified into three categories:

Import duties on raw materials: 5% to 10%

Import duties on machinery and parts: 10% (e.g., electric locomotives, passenger car bodies, freight car bodies, postal car bodies, household apppances, etc.)

Import duties on finished products and processed goods: 20% (e.g., clothing, etc.)

Goods exempt from import duties primarily include: rice and paddy; vegetable seeds; fertipzers (mineral fertipzers, chemical fertipzers, and animal manure) and various pesticides; agricultural machinery; wind turbine equipment, etc.