Payment of Rights Exemptions

When importing goods or goods to Guinea Bissau, there are fees and taxes that must be paid.

Mandatory Customs Fees
1. Import duty (DD) - the fees are levied on the customs value;
2. Customs Statistics (RS) rate - 1% is based on the customs value;
3. ECOWAS Community Fee (PC) - 0.5% is levied on the customs value. Donations to the State and Beneficiary Institutions of public utility, importation in the scope of foreign financing, are exempt from the PC;
4. UEMOA Community Solidarity Fee (PCS) - 1% is levied on the customs value;
5. Import Adjustment Rate (TAI)
6. Supplementary Protection Rate (TCP)

Internal charges for customs collection

They affect the goods at the time of their importation.

1. Special Consumption Tax (IEC)

Taxable base = CIF value + amount paid in the headings: Import duty + PC and PCS fee (ECOWAS and WAEMU) + RS rate.

2. General Tax on Sales and Services (IGV)

Taxable Base = Value CIF + DD + PC + PCS + RS + IEC

3. Advance for Industrial Contribution (ICA) - 5% in Import and 3% in Exports

These fees and taxes are administered by the Guinea-Bissau Customs Services. The CIF is the customs value.

Customs and Statutory Contacts

Circulars