Moritanya Export
The General Directorate of Customs in Mauritania operates under the Ministry of Finance but is managed by senior military officers. Customs tariffs are set by the Ministry of Finance, while the General Directorate of Customs collaborates with the General Directorate of Foreign Trade from the Ministry of Trade, Industry, and Tourism on technical matters related to foreign trade legislation. The Harmonized System provided by the World Trade Organization serves as the basis for customs classification.
All goods entering Mauritanian territory must go through declaration procedures managed by SIDONYA, an advanced information system employed by customs authorities. Imports exceeding $5,000 undergo inspections by the Société Générale de Surveillance (SGS). Customs duties are levied as ad valorem tariffs. Non-tariff measures are infrequently applied in Mauritania, with the primary challenge being potential delays in bank transfers of import proceeds. As for standardization protocols, due to limited laboratory facilities, Mauritania accepts country-of-origin certificates but has implemented a phytosanitary control system for imported fruits, vegetables, and their derivatives. To import goods into Mauritania, the following documents are required: – A commercial invoice detailing the buyer and seller’s names and addresses, the issue date and location, shipment mode, product description, quantities, delivery terms, and payment conditions. – A bill of lading or a certificate of origin. – An inspection certificate issued by SGS. Prior to shipment, all imports undergo inspection and quality control to obtain the necessary inspection certificate. Notably, samples imported for commercial purposes are exempt from taxes.
The widespread use of double invoicing in Mauritania has resulted in customs abandoning declaration-based assessments for many imports. While supporting documents are often attached to declarations, it is routine for customs to rely on domestic discount valuation methods instead of sales price data. For valuation purposes, trusted local merchants‘ domestic sales prices serve as reference points, subtracting import taxes, internal expenses, and profit margins. Importers can ensure declaration-based transaction processing if they submit sufficient supporting documentation to customs. It is also common practice for customs authorities to impose a flat tax on imports depending on container type and size. Mauritanian importers must carefully decide whether goods will be shipped in 20-foot or 40-foot containers due to taxation that disregards freight costs.
The lack of a comprehensive address system in Mauritania poses logistical challenges. Importers often cannot provide precise address details when invoicing or issuing documents. Deliveries outside central locations rely heavily on direct contact with recipients via phone or visits to distribution centers. Another cautionary aspect of trading with Mauritania is related to bills of lading. Even if a letter of credit has been issued, possession of a photocopy of the bill of lading can allow unauthorized collection of goods from customs at the destination port. Finally, Mauritania actively promotes foreign investment through economically advantageous customs policies that support select industrial enterprises. This investment-friendly approach aims to facilitate economic growth and foster international business collaboration.
KITA ARITMA SANAYİ EXPORT LTD ŞTİ
info@kitasuaritma.com