Regulations and customs in Angola
Import taxes and fees for products entering Angola are calculated on CIF (cost, insurance and freight) value of the product and include:
- Import duty can vary from: 2 to 50 percent
- General Customs fee: 2 percent
- Brokerage Fee: 0.5 to 2 percent average
- Port Fees: USD 90 for 20’ container and USD 153 for 40’ container
- Terminal Handling Port Fees up to the equivalent of USD 278 per 20’ container or USD 473 per 40’ container
- Stamp Duty: 1 percent
Angola’s Customs Tariff Regime was updated in August 2018. Import duties are currently on average 10.9 percent with a range from 2 to 50 percent.
A World Trade Organization (WTO) analysis of Angola’s 2014 custom tariffs shows that import duties on agriculture products doubled on average to 23.3 percent, while duties for non-agricultural products increased an average of 2 percent to 9.1 percent. Import duties on manufactured goods now average 10 percent and mining products average 14.3 percent. Highest import duties reflect the sectors where Angola is focusing on domestic production development namely: coffee (50 percent), beverages (43.7 percent), fruits and vegetables (43.3 percent), fish and fish products (25.3 percent), sugar (18.6 percent) cereals (17.3 percent), and wood (17 percent). Raw materials are the highest taxed imports at 20.5 percent on average with finished products at an import tax average of 10.5 percent.
To determine the cost-build up for import duties and related taxes in Angola for specific products, and for markets worldwide, please visit CUSTOMS Info’s website.
Import duty exemptions or reductions may be available for raw materials used in industrial production. Investors may also benefit from import duty and other tax deductions as part of their investment contract with the Angolan Government.
Sales to the Angolan government are exempted from import duties. Therefore, most sales into the oil and gas industry are exempted because these operations are owned in part by the government oil company Sonangol.
Consumption Tax: A consumption tax is imposed on all products sold in the formal economy in Angola, the majority at a rate of 2 to 30 percent. Consumption tax levels depend on the product, with most accessed at 10 percent. A lower 2 percent consumption tax rate is imposed on priority imports such as pharmaceuticals, medical devices, some agricultural inputs, and industrial equipment. Consumption taxes of 30 percent are in place for some higher-end consumer goods, such as vehicles and certain agricultural products, where the government is encouraging domestic production.
Value Added Tax (VAT): A VAT is under consideration by the Angolan government tax authority (AGT-Administração Geral Tributária) within the Ministry of Finance. The government anticipates that a VAT structure could be implemented by October of 2019 once the appropriate financial and administrative infrastructure and expertise to implement such a system can be established. The Consumption Tax would be eliminated if a VAT is implemented, which could result in lower prices for consumers.
Demurrage Fees: There is no charge for demurrage costs for the first 15 days, or terminal storage fees for the first 5 days after delivery to port. After this time, rates are $40/day for demurrage and $61/day for terminal storage for a 40’ container.
Click here to view : Angola import tariffs
Free import (by passengers older than 17 years):
- 400 cigarettes or 500 grams of cigars or other tobacco products;
- 1/4 liter of eau de toilette or 0.05 liter of perfume, aftershave or similar products;
- 2 liters of wine and 1 liter of spirits;
- personal property such clothes;
- general items for personal use, gifts or souvenirs up to a total value of USD 500.
Documentation required for import into Angola includes:
- Original Air Way Bill (AWB) / Bill of Lading (BL)
- Original Commercial Invoice (listing HTS codes for each item)
- Packing List
- Angolan Loading Certificate issued in country of shipment
- Import License and/or phytosanitary certificate issued by the relevant Ministry, if required based on the product
Prohibited and restricted goods:
- medicines and foodstuffs dangerous to health or drugs or substances in any form;
- pornographic material;
- plants originating in infected areas;
- gaming machines;
- pure alcohol (denatured);
- animals, any parts of animals or animal products without the corresponding certificates;
- fiscal or postal stamps or valuables.
- Firearms, ammunition, or explosive materials are prohibited.
Items prohibited from import into Angola include:
- Animals and Plants – The Angolan Government prohibits the import of animals and animal by-products from areas affected by epizootic diseases and plants coming from areas affected by epiphytic disease.
- “Morality”-related products – Certain distilled beverages, pornography, roulette and other gambling machines, and other goods specified by law. Despite this law, several casinos operate in Luanda.
- Vehicles – Passenger vehicles more than 6 years from the manufacturing date are not permitted to be imported into Angola. Vehicles for industrial use such as trucks and those for transportation of more than 10 persons are only prohibited if older than 10 years from the manufacturing date.
- Biotechnology Products – Angola prohibits the import of viable transgenic grain or seed. The Ministry of Agriculture controls all agricultural imports and requires importers to present documentation certifying that their goods do not include biotechnology products. Transgenic food aid is permitted but must be milled. Biotechnology imports for scientific research are subject to regulations and controls established by the Ministry of Agriculture.
- Imitations of national franchise formulas.
- home-made or handmade medicines.
- Food products that do not meet the conditions established by current legislation or that are in a poor state of conservation.
- Used batteries and accumulators.
- Rethreaded or used tires.
- Counterfeit Goods
Goods requiring import licenses for specific Ministries include:
- Pharmaceutical products for human use, saccharine and saccharine-derived products (Ministry of Health)
- Radios, transmitters, receivers, and other devices (Ministry of Telecommunications);
- Weapons, ammunitions, fireworks, and explosives (Ministry of Interior)
- Plants, roots, bulbs, microbial cultures, buds, fruits, seeds, and crates and other packages containing these products (Ministry of Agriculture)
- Fiscal or postal stamps (Ministry of Post and Telecommunications)
- Poisonous and toxic substances and pharmaceuticals including animal vaccines (Ministries of Agriculture, Industry, and Health)
- Samples or other goods imported for promotion and not commercial sale (Customs).
Click here to view : Angola prohibited and restricted imports
- Narcotics/illegal drugs of any kind
- Explosives, ammunitions and weapons of any kind & body armor
- Liquor and wine – strictly prohibited and will be confiscated
- Any printed material, books, magazines etc
- Medications & medical equipment
- Pornographic material and statues
- Any subversive material, material contrary to the faith of Islam & anti-government literature
- Goods bearing words or inscriptions of religious connotation
- Videos tapes, DVD’s, any other type of film/movies
- Parlor video games or parts thereof
- Food of Pork, pork products or by-products
- Goods in commercial quantities
Miscellaneous (Pets, Motors, and others.)
Wild Fauna and Flora:
The import of certain endangered species of plant, live animals and their products is prohibited or restricted under CITES.
Cats and dogs must be accompanied by a valid Import Permit issued by the Veterinarian Authorities of Angola, as well as a veterinarian health certificate and a rabies inoculation certificate issued no more than 4 months before arrival.
Currency Export regulations:
- Local currency (Kwanza-AOA): up to AOA 50,000. – for residents and non-residents.
- Foreign currencies:
- Residents (older than 17 years): up to USD 15,000.- or equivalent;
- Residents (younger than 18 years): up to USD 5,000.- or equivalent;
- Non Residents (older than 17 years): up to USD 10,000.- or equivalent;
- Non Residents (younger than 18 years): up to USD 3,000.- or equivalent.
- If holding a letter (certified by B.N.A./D.O.I.) from a company or entity which took care of payment of all expenses during stay in Angola: foreign currencies up to the amount imported.
- Amounts left with receipts of bills paid or money exchange vouchers.