CUSTOMS DUTIES: BRAZIL TO ANGOLA

Customs Duties and Import Regulations: Brazil to Angola

Trade between Brazil and Angola is governed by Angola's customs tariff regime, which was last updated in August 2018 and modified in December 2019. Exporters from Brazil must understand Angola's import duty structure, which applies to goods valued on a CIF (Cost, Insurance, and Freight) basis. This comprehensive guide outlines the key duties, fees, documentation requirements, and regulations applicable to Brazilian exports entering Angola.

General Duty Rates and Tariff Structure

Angola's import duties vary significantly by product category, ranging from 2 to 50 percent. The average import duty rate across all sectors is 10.9 percent. Below is a breakdown of duty rates by major product categories:

Product Category	Import Duty Rate
Agricultural Products (General)	Average 19.3%
Coffee	23.3%
Beverages	52.9%
Fruits and Vegetables	35.5%
Fish and Fish Products	25%
Sugar	10.2%
Cereals	11.7%
Wood and Wood Products	18.7%
Manufactured Goods	Average 9.4%
Mining Products	Average 11.6%
Non-Agricultural Products	Average 8.7%

Additional Fees and Charges

Beyond import duties, Brazilian exporters should account for the following fees assessed on CIF value:

• General Customs Fee: 2 percent of CIF value
• Brokerage Fee: 0.5 to 2 percent average
• Stamp Duty: 1 percent of CIF value
• Port Fees: US$ 90 for 20-foot containers; US$ 153 for 40-foot containers
• Terminal Handling Port Fees: Up to US$ 278 per 20-foot container; up to US$ 473 per 40-foot container
• Value Added Tax (VAT): 14 percent (standard rate) or 7 percent (simplified regime for qualifying businesses)

Required Documentation

Brazilian exporters must prepare and submit the following documentation for customs clearance in Angola:

• Commercial Invoice with detailed product descriptions and CIF value
• Packing List specifying contents and container details
• Bill of Lading or Air Waybill (proof of shipment)
• Certificate of Origin (where applicable under trade agreements)
• Import License or Permit (if required for specific product categories)
• Phytosanitary Certificate (for agricultural products)
• Health and Safety Certificates (for applicable products)
• Product Technical Specifications and Compliance Documentation
• Insurance Certificate

Important Regulations and Special Considerations

Import Duty Exemptions: Import duty exemptions or reductions may be available for raw materials used in industrial production. Additionally, sales to the Angolan government are exempt from import duties, which means most oil and gas sector sales benefit from duty exemptions since these operations are partially owned by Sonangol, the state oil company.

Demurrage and Storage Fees: There are no demurrage charges for the first 15 days or terminal storage fees for the first 5 days after port delivery. After these periods, demurrage costs are US$ 40 per day and terminal storage fees are US$ 61 per day for 40-foot containers.

Product-Specific Restrictions: Angola maintains higher tariff rates on certain products where domestic production is being developed, particularly in agriculture, beverages, and processed foods. Exporters should verify specific HS codes for precise duty rates.

Trade Agreements and Investment Incentives

Brazil and Angola maintain bilateral trade relations, though specific preferential trade agreements should be verified with the Angolan Ministry of Commerce or relevant trade authorities. Investors with formal investment contracts with the Angolan Government may qualify for import duty and other tax deductions. For detailed information on specific product classifications and applicable rates, consult the Angolan Customs Information website or contact local customs brokers familiar with Brazil-Angola trade procedures.