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Investment & Legal Framework
The Mausoleum was built in memory of Agostinho Neto
tistical data on imports, will eventually - and in line
with increasing computerization - be abolished.
Furthermore a “Clear Report of Findings” - is-
sued by an internationally operating certification
company is required (see contact details in the
Luanda Business Directory under the Certification
Companies section). The report will be issued af-
ter export goods have undergone a pre-embark/
loading inspection, in order to confirm internation-
al standards in respect of price, quality, quantity
and other characteristics.
As from February 2003 – for instance - labeling
of all goods entering Angola has to be in Portu-
guese. The report will be issued free of charge. A
fine of 100 % - based on the payable customs du-
ties - will be levied on goods entering the country
without a clear report of findings. In that case the
inspection will be made up for locally.
In return for a fee of not more than 2 % of the value
of goods to be imported, private clearing agents
(despachantes) do carry out customs clearing.
The use of a clearing agent has in the past been
compulsory. The new regulation allows importers
to carry out clearing by themselves. Regular train-
ing courses are offered by the Angolan customs
in Luanda. The private sector is welcome to send
members of their staff to participate.
The clearing process is currently being simplified.
The so-called “Documento Unico” (Unique Docu-
ment) is replacing the confusing multitude of pre-
vious documentation.This document is already in
line with efforts to harmonize customs regulation
within SADC countries.
Import costs mainly consist of import duties and
a consumer tax (VAT). There are 6 different cat-
egories for import duties (2 %, 5 %, 10 %, 20 %,
30 %, 35 %), and 6 categories for consumer tax
(exempted, 2 %, 5 %, 10 %, 20 %, 30 %). A total
of 2 % import duty (+ zero VAT) is being charged
for essential goods, such as basic food items. A
total of 15 % (10 + 5) is be charged for vehicles,
50 % (30 + 20) for beverages, such as beer and
soft drinks, and as much as 65 % (35 + 30) for
spirits and liquors.
Import duties and import taxes can be looked up
in the “Pauta Aduaneira” which is currently being
actualized. This document, which distinguishes
among 376 different commodities, is based on
international commodity coding (HS code). The
book is available at Angolan customs offices for
the amount of US$ 27.
In addition to duties and taxes a few minor fees
will be added, plus the above-mentioned cost for
the clearing agent, in case that an agent is to
be used. Due to the new regulations, competition
amongst clearing agents is expected to become
more pronounced, which will hopefully result in
more transparent and efficient process of clear-
ing goods.
Additional information regarding the An-
golan customs can be obtained under:
http://www.minfin.gv.ao/alfan/arqalfan/dou.pdf (link to
the “Documento Único”)