Mauritania Customs Import and Export Duties
Summary:The article primarily discusses Mauritania's customs import and export tax policies, including the tariff adjustment process, participation in the international commodity coding coordination system, classification of different tax rates, and additional consumption taxes on specific goods.
Customs Management Regulations
The Mauritanian Ministry of Finance incorporates necessary tariff adjustments into the annual
budget bill, which is submitted to the Cabinet for approval at the end of each year and then
becomes effective upon parliamentary approval. Based on the approved budget bill, Customs issues
customs circulars for the implementation of adjusted or revised tariffs.
Mauritania participates in the World Customs Organization's Harmonized System for the coding of
goods, with 5,533 tariff items, of which 41% have fixed rates. Customs duties levied include
import duties (divided into four tiers: 20%, 13%, 5%, and zero), value-added tax (14%), minimum
ad valorem duty (2.5%), and statistical tax (1%).
Ad valorem duties are levied on sugar, tea, and automobiles, while specific duties are imposed on other goods based on quantity, weight, or the quantity of the relevant product. In addition to the aforementioned duties, certain goods such as sugar, tea, tomatoes, automobiles, televisions, and gasoline are subject to consumption taxes.
