CUSTOMS DUTIES: UNITED STATES TO ANGOLA

Overview of Customs Duties: United States to Angola

Exporting goods from the United States to Angola requires a comprehensive understanding of the Angolan customs regime and associated fees. Angola's customs tariff system, last updated in August 2018 and modified in December 2019, applies import duties calculated on the CIF (Cost, Insurance, and Freight) value of products. The average import duty rate stands at 10.9 percent, though rates vary significantly by product category, ranging from 2 to 50 percent. Exporters must also account for additional fees including customs charges, brokerage fees, port fees, and Value Added Tax (VAT).

General Duty Rates by Product Category

Product Category	Import Duty Rate	Notes
Agricultural Products	Average 19.3%	Highest sectoral duties; Angola prioritizes domestic production
Coffee	23.3%	Protected domestic industry
Beverages	52.9%	Highest tariff rate applied
Fruits and Vegetables	35.5%	Protected sector
Fish and Fish Products	25%	Marine industry protection
Sugar	10.2%	Moderate protection
Cereals	11.7%	Agricultural support
Wood Products	18.7%	Natural resource protection
Manufactured Goods	Average 9.4%	Lower tariff category
Mining Products	Average 11.6%	Includes minerals and ores
Non-Agricultural Products	Average 8.7%	General category

Additional Customs Fees and Charges

Beyond import duties, exporters should budget for the following fees calculated 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 Fees: Up to US$278 per 20-foot container and US$473 per 40-foot container
• Value Added Tax (VAT): 14 percent (standard rate for large taxpayers as of October 1, 2019)
• Demurrage Fees: US$40/day for 40-foot containers after 15 days free storage
• Terminal Storage Fees: US$61/day for 40-foot containers after 5 days free storage

Required Documentation

Exporters must prepare and submit the following documentation:

• Commercial Invoice with detailed product descriptions and CIF valuation
• Packing List specifying contents and container details
• Bill of Lading or Airway Bill (depending on transport mode)
• Certificate of Origin (for goods qualifying under trade agreements)
• Import Declaration Form completed by Angolan importer
• Product-specific certificates (health, safety, quality as applicable)
• Insurance Certificate covering the shipment
• U.S. Export License (if applicable under U.S. export control regulations)

Important Regulations and Exemptions

• Government Sales Exemption: Sales to the Angolan government are exempted from import duties. Most oil and gas operations benefit from this exemption due to government ownership through Sonangol.
• Raw Materials: Import duty exemptions or reductions may be available for raw materials used in industrial production.
• Investment Contracts: Investors may benefit from import duty and other tax deductions negotiated as part of investment contracts with the Angolan Government.
• VAT Simplified Regime: Companies with annual turnover or import operations of 350 million kwanzas (approximately US$544,000) or less may qualify for a simplified 7 percent VAT rate.
• Prohibited and Restricted Items: Verify specific product restrictions through official Angolan customs authorities before shipment.

Trade Agreements and Preferential Access

Angola is a member of the World Trade Organization (WTO) and follows Most Favored Nation (MFN) principles. The United States does not currently maintain a preferential trade agreement with Angola; therefore, U.S. exports are subject to standard MFN tariff rates. For detailed tariff information specific to your products, consult the Angolan Customs Information database or contact the U.S. Commercial Service for current guidance on market conditions and regulatory updates.