ANNOUNCEMENT 27 Mar 2020

On 27 March 2020, the General Tax Administration of Angola exempted the goods imported for the purpose of the prevention of COVID-19 pandemic from the import duties and VAT.  

NUMBER OF INTERVENTIONS

2

  • 0 harmful
  • 0 neutral
  • 2 liberalising

SOURCE

Ministry of Finance, CIRCULAR n. 19/GACA/DSA/AGT/2020 “SOBRE OS PROCEDIMENTOS AADOPTAR NA IMPORTAÇÂO DE MERCADORIAS PARA DOAÇÂO E AJUOA HUMANITÂRIA PARA A PREVENÇÂO E CONTENÇÂO DA EXPANSÂO DA PANDEMIA DO COVID-19”, [Procedures to be adopted on the import of goods for donation and humanitarian aid for the prevention and expansion containment of the Covid 19 pandemic]. Available at: http://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw4x/mtc2/~edisp/minfin1176663.pdf

World Customs Organization, “Customs Administration on Angola – 7 May 2020”. Available at: http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/activities-and-programmes/natural-disaster/covid_19/angola_en.pdf?la=en

Inception date: 27 Mar 2020 | Removal date: open ended

Import tariff

On 27 March 2020, the General Tax Administration of Angola announced exempting the goods imported for the purpose of the prevention of COVID-19 pandemic from the import duties.

Notable, these goods are essential goods used for the containment of the pandemic, such as medicines, basic medical supplies, and equipment. On these products, the import duties are at the rate of up to 50%.

According to the Circular, the customs duty exemptions can only be applied to the goods imported for purposes of donation and humanitarian aid.

The circular also provided an exemption for the imported goods from the payment of VAT (please see related intervention).

 
Inception date: 27 Mar 2020 | Removal date: open ended

Internal taxation of imports

On 27 March 2020, the General Tax Administration of Angola issued Circular No. 19/GACA/DSA/AGT/2020 lifting the value-added tax (VAT) on imported goods that are used in the battle with the Coronavirus pandemic. The general VAT rate in Angola is 14%.

According to the Circular, the VAT exemption can only be applied to the products imported for donation and humanitarian aid. The circular also provided an exemption for the imported goods from the payment of VAT (please see related intervention).