Comoros customs import and export taxes and fees

Export Goods

According to Comoros Customs regulations, all export goods must be declared by a freight forwarder, who is responsible for completing the relevant forms and handling customs clearance procedures. Exporters must provide the following documents or certificates to the agent:

Commercial invoice

A1 form certificate

EUR1 form for exports to Europe

Phytosanitary (PHYTOSANITAIRE) certificate

Export declaration form

After providing the above documents and certificates, the export duty (equivalent to 5% of the difference between the basic price of the goods and the purchase price) must be paid to the customs before the goods can be exported.

Imported Goods

According to Comoros laws, imported goods (including duty-free goods) also require a local agent. Importers must provide the following documents to the agent:

Commercial invoice

Bill of lading

Packing list

If a tax exemption is required, three copies of the tax exemption application form must be filled out and submitted to the Ministry of Finance for approval. Diplomatic goods are exempt from tax and must be approved by the Comoros Ministry of Foreign Affairs before customs clearance. After paying the customs duty (generally 54% of the CIF value of the goods), port container handling fee (around $35), and agent fee (1% of the value of the goods), the goods can be picked up at the port.

Import Duties

Comoros Customs levies import duties, including import duties (with rates of 20%, 15%, 5%, and zero duty), and consumption tax (with a rate of 10%). As of early 2015, Comoros Customs implemented a single import duty on rice, gasoline, and diesel. The rates are $0.11 per kg for ordinary rice, $0.42 per kg for better quality rice, $0.5 per liter for gasoline, and $0.3 per liter for diesel. If there is no tobacco, cigarettes, alcohol, or other contraband goods in the container, and the goods are not declared individually, they can be declared by container package tax. The customs duties for the two types of containers are as follows:

20-foot container: 2.25 million Comoros francs (approximately $5,000)

40-foot container: 4.5 million Comoros francs (approximately $10,000)