CUSTOMS DUTIES: SOUTH AFRICA TO MADAGASCAR

Overview of Customs Duties from South Africa to Madagascar

When exporting goods from South Africa to Madagascar, exporters must navigate Madagascar's customs regime, which collects a significant portion of government revenue through import duties and value-added tax. Understanding the applicable duty rates, required documentation, and regulatory requirements is essential for smooth cross-border trade. Madagascar's customs framework applies specific tariff rates based on product classification, with certain sectors receiving preferential treatment under regional trade agreements.

South African exporters should note that Madagascar is a member of several regional trading blocs that may provide duty-free or reduced-duty access for qualifying goods. The regulatory environment emphasizes proper documentation and compliance with import requirements to avoid delays and additional costs at the border.

General Duty Rates

Madagascar's customs duties vary by product category and are modified annually during the budget development process. The following table outlines typical duty rates for common product categories:

Product Category	Typical Duty Rate	Notes
General Merchandise	5-20%	Standard range; specific rates depend on HS code classification
Beverages	20%	Among the most protected product categories
Textiles and Apparel	20%	Highly protected sector; subject to higher duty rates
Fisheries Products	20%	Protected category with elevated tariff rates
Flora and Fauna Products	20%	Protected under Madagascar's conservation policies
Medical Equipment and Accessories	0%	Exempted from import duties; special COVID-19 pandemic provision
Equipment and Machinery	Varies by HS code	Contact our experts for specific classifications

Note: Approximately 40 percent of all imports into Madagascar are subject to the 20 percent customs duty rate. For products not listed above, consult the Customs Info Database tariff look-up tool on trade.gov (free registration required) to determine the exact duty rate applicable to your specific goods.

Value-Added Tax (VAT)

In addition to customs duties, Madagascar imposes a Value-Added Tax (VAT) of 20 percent on imports. This tax is calculated on the imported goods' value plus any applicable customs duties, significantly increasing the total landed cost of products entering Madagascar.

Required Documentation

South African exporters must prepare and submit the following documentation for customs clearance in Madagascar:

• Commercial Invoice with detailed product descriptions and values
• Packing List itemizing all goods by package and weight
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin documenting the country of manufacture
• Import License (if required for specific product categories)
• Health and Safety Certificates (for food, beverages, and pharmaceutical products)
• Product-specific certifications or compliance documents
• Proof of payment of applicable duties and taxes

Important Regulations

Madagascar does not maintain significant formal non-tariff barriers to trade; however, exporters should be aware of the following regulatory considerations:

• Higher Customs Duties: Madagascar's customs duties are higher than average for developing countries, constituting an indirect tariff barrier to trade
• Annual Tariff Modifications: Duty rates are reviewed and modified annually during budget development, so rates may change
• Product-Specific Restrictions: Certain products may face import restrictions or require special permits
• Labeling and Marking Requirements: Goods must comply with Madagascar's labeling standards in French
• Industrial Promotion Benefits: Key sectors such as mining and textiles may qualify for fiscal benefits including customs duty waivers

Trade Agreements and Preferential Access

Madagascar is a member of several regional trading blocs that provide preferential market access. South African exporters may benefit from the following agreements:

• Southern African Development Community (SADC): Member countries can export goods to Madagascar without paying customs duties under specified conditions
• Common Market for Eastern and Southern Africa (COMESA): Provides duty-free entry for qualifying goods
• Indian Ocean Commission (IOC): Regional trade preferences apply
• Interim Economic Partnership Agreement (APEi) with the European Union: Preferential trading terms available

As a South African exporter, you may qualify for duty-free or reduced-duty treatment under SADC membership, provided your goods meet the agreement's rules of origin requirements. Verify your product's eligibility and ensure proper documentation of origin to claim preferential rates.