CUSTOMS DUTIES: DEMOCRATIC REPUBLIC OF THE CONGO TO ANGOLA

Overview of Customs Duties from Democratic Republic of the Congo to Angola

Trade between the Democratic Republic of the Congo (DRC) and Angola involves navigating Angola's customs framework, which has been modernized in recent years. Angola's Customs Tariff Regime was updated in August 2018 and subsequently modified in December 2019. When exporting goods from the DRC to Angola, exporters must understand Angola's import duty structure, which is calculated on the CIF (cost, insurance and freight) value of products, along with various fees and taxes that apply at the point of entry.

Angola maintains a structured tariff system with import duties ranging from 2 to 50 percent depending on the product category. The average import duty rate across all sectors is approximately 10.9 percent. Understanding these rates and associated fees is essential for proper cost calculation and compliance with Angolan customs regulations.

General Duty Rates and Tariff Structure

Product Category	Import Duty Rate	Notes
Agricultural Products	Average 19.3%	Varies significantly by specific product
Coffee	23.3%	High rate due to domestic production focus
Beverages	52.9%	Highest sectoral duty rate
Fruits and Vegetables	35.5%	Protected sector
Fish and Fish Products	25.0%	Marine sector protection
Sugar	10.2%	Agricultural commodity
Cereals	11.7%	Agricultural commodity
Wood and Wood Products	18.7%	Natural resource product
Non-Agricultural Products	Average 8.7%	Lower average rate
Manufactured Goods	Average 9.4%	Industrial products
Mining Products	Average 11.6%	Mineral and ore-based goods
General Range (All Products)	2% - 50%	Minimum to maximum tariff rates

Additional Customs Fees and Charges

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

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

Required Documentation

• Commercial Invoice with detailed product descriptions and HS codes
• Packing List specifying contents and weight
• Bill of Lading or Air Waybill (transport document)
• Certificate of Origin (if applicable under trade agreements)
• Import License or Permit (for restricted goods)
• Health and Safety Certificates (for food, beverages, and regulated products)
• Customs Declaration Form completed accurately with CIF valuation
• Proof of payment of applicable duties and fees

Important Regulations and Special Considerations

• VAT Implementation: Angola implemented a 14 percent VAT on October 1, 2019, replacing the previous Consumption Tax. A simplified VAT regime at 7 percent applies to businesses with annual turnover or import operations not exceeding 350 million kwanzas (approximately US$544,000).
• Demurrage and Storage: No charges apply for the first 15 days of demurrage or 5 days of terminal storage. After this period, charges are US$40/day for demurrage and US$61/day for terminal storage on 40-foot containers.
• Duty Exemptions: Import duty exemptions or reductions may be available for raw materials used in industrial production. Government sales are typically exempted from import duties.
• Product-Specific Regulations: High tariff rates on beverages (52.9%), fruits and vegetables (35.5%), and fish products (25%) reflect Angola's focus on domestic production development in these sectors.

Trade Agreements and Preferential Access

Exporters from the DRC should verify whether preferential trade agreements apply. While specific bilateral agreements between the DRC and Angola are not detailed in the current Angolan customs framework, both countries are members of regional trade organizations. Consult with the Angolan Customs Authority or a customs broker for current information on any applicable preferential rates or trade facilitation agreements. For precise tariff classifications and rates for specific products, the Angolan Customs Information website and HS code database should be consulted.