Import Licences - Djibouti

Customs duties and import taxes

Djibouti is a member of the COMESA Free Trade Area and does not apply customs duties. The country applies the Domestic Consumption Tax (TIC) which affects not only imported products and local products. Since 2009, Djibouti has introduced VAT on products.

Import Value Added Tax (VAT)

This is the value added tax levied on all imported products according to the applicable national rate, namely a standard rate of 10%,

Domestic Consumption Tax (TIC)

The TIC is levied on all goods imported and consumed in the Republic of Djibouti and on tobacco and alcohol re-exported by road to neighboring countries.

Are totally exempt from the payment of the Domestic Consumption Tax (TIC)

- persons benefiting from approval under the investment code
- people who come under the diplomatic regime
- goods imported under memorandums of understanding
- the goods appearing on the decrees and special orders

The TIC varies from 8 to 33% depending on the type of imported goods

8% rate on basic necessities

Rate of 20% intermediate products

Rate of 33% luxury goods nbsp

Surcharges on specific products

These Surcharges are additional to the Domestic Consumption Tax and collected at the same time. They affect only a determined number of goods.

Source: http://www.ministere-finances.dj/fiscalit%E9impdirect.htm

Required documents

The documents required vary depending on the nature and type of import. The following documents must be provided:

1. Declaration specific to the type of imported goods (downloadable from the Djibouti customs website);
   
2. Tariff position of goods (HSCODE)
3. Transport ticket
4. The original bill of lading (Bill of Loading)
5. sales receipt
6. Maintenance expenses
7. A copy of the national identity card of the legal representative of the company
8. Import Country Police
9. The delivery order
10. Transportation costs
11. Bring the Port access card
12. Port charges

Import Procedures

The steps to follow for customs clearance of imported goods:

1. Maritime Agency (Shipping costs)
2. Port (port charges)
3. Customs (inspection and control fees)
4. National Treasury (tax payment)

Free zone or free zone procedures

Djibouti has free zones, special economic zones and an International Free Trade Zone which are infrastructures to increase Djibouti's international trade

Goods entering and/or leaving the free zone or the free zone must be the subject of a declaration of entry/exit in the free zone according to the destination of the goods.

1. Goods in transit following entry into the warehouse must be cleared under the IM2 declaration (transit to Ethiopia, Somalia, Yemen)

• The original commercial invoice accompanying the goods
• Ethiopian customs declaration
• HSCODE (BOM)
• The S registration number
• Statement #4
• The transport document (bill of lading / The original bill of loading)
• The delivery note / delivery order
• The packing list / Packing list
• A copy of the transit bond
• Shipping costs
• Submission of statement no. 9 with the grouping list for

entry to the free zone or Free zone

1. Goods entering the free zone must be the subject of a declaration of entry into the free zone

• Declaration of entry into a free zone IM4
• Statement 4
• The transport document (bill of lading / The original bill of lading)
• The transportation cost
• Handling charges
• NIF code
• Warehouse code
• Delivery note by the maritime or air agency / Delivery order
• Original invoice
• Certificate of origin
• Packing list / Packing list
• Shipping costs

1. Goods leaving the free zone for the local market must be subject to the import declaration following entry into the free zone.

• The original commercial invoice accompanying the goods;
• The transport document (bill of lading / The original bill of loading)
• The delivery note / delivery order
• Entry to the Free Zone or the Free Zone (presentation of declaration n°9 with the grouping list;

• The packing list / Paking list (when the shipments contain

goods of different tariff species;

In the case of a consolidation operation, this packing list must

indicate:

• The name and address of the declarant, consignee, shipper,
• Identification of the means of transport
• Copy of the import license
• Shipping costs
• Nature of the goods;
• Identification of the goods, species, value and origin; and the

serial number of the various invoices);

• Goods tariff heading (HSCODE);
• Rates of applicable duties and taxes
• Place and date of declaration
• Authorization for the use of the exemption scheme;
• Documents relating to quota or prohibited products (licences);
• Original supporting documents
• Tariff and sanitary prohibitions where applicable
• The certificate of conformity for certain goods (materials

construction, etc.) if applicable.

1. Goods leaving the free zone and intended for export must be cleared with the export declaration following entry into the free zone under cover of a deposit deposited with the DGDDI and covering the duties and taxes payable.

• The original commercial invoice accompanying the goods;
• The transport document (bill of lading / The original bill of loading)
• The delivery note / delivery order
• Entry to the Free Zone or the Free Zone (presentation of the

declaration n°9 with the grouping list;

The packing list / Paking list (when the shipments contain

goods of different tariff species; when it comes to a

consolidation operation, this packing list must indicate:

• The name and address of the declarant, consignee, shipper,
• Identification of the means of transport
• Copy of the import license
• Shipping costs
• Nature of the goods;
• Identification of the goods, species, value and origin; and the

serial number of the various invoices);

• Goods tariff heading (HSCODE);

Other required documents

Some goods are subject to import restrictions:

1. Arms and ammunition: authorization from the Ministry of the Interior
2. Transceiver devices: authorization from the Ministry of Communication in charge of Posts and Telecommunications
3. Medicines: authorization issued by visa by the Ministry of Health
4. Food products must be accompanied by a phytosanitary certificate issued by the country of origin
5. All food products imported into the national territory (not intended for personal use) must first be submitted to the National Food Analysis Laboratory (LANAA)
6. All precious materials must be accompanied by a valid certificate, invoice according to Kimberly Process and must be transported in a tamper-proof container

To contact :

Directorate General of Customs and Indirect Duties (DGDDI)

Address: Entrance of PAID/ ^1st floor

PO Box 1918

Tel: +253 21 32 71 71 Port of Djibouti

Tel: + 253 21 34 17 45 Djibouti Airport

Website: http://www.douanes.dj

General management of taxes

Street of Marseilles – Djibouti

Phone: +253 21 34

Website: http://www.dgi.dj