Customs & Duty

TRAVELLERS

Update yourself on the formalities and procedures to know and follow, as well as your rights as a traveler for a peaceful stay on departure or arrival in Madagascar. To travel without hindrance you will find here the list of eligible goods, as well as the particular formalities for certain products.

LEARN ABOUT YOUR RIGHTS

Persons traveling to Madagascar (arrival) or abroad (departure) are entitled to bring with them the following goods free of duties and taxes subject to the formalities listed below.

Items to Declare

PROCEDURES FOR INDIVIDUALS

In general, the clearance of imported goods is subject to the establishment of a customs declaration through an Authorized Customs Agent, better known as a “forwarder”.

On import

AT Bona Fide

The effects and materials intended to be introduced temporarily into the customs territory can be admitted under the Temporary Admission Bona Fide (TA Bona Fide) regime.

This is the case, for example, for materials for the shooting of an advertising film, or materials intended for international cultural events, etc. The person wishing to benefit from the regime must undertake to present these goods at the time of embarkation under penalty of payment of duties and taxes and possibly of customs sanctions.

T6 bis

For personal effects with a value of less than 100 Euros, a taxation on receipt known as T6 bis allows them to benefit from a tax base evaluated either from the invoice or on the basis of the value on the local market.

This procedure is more expeditious, because after evaluation of the goods by the customs administration, a receipt will be issued after payment of duties and taxes and the removal of the goods can be carried out immediately afterwards.

La « Liquidation d’office » ou L.O.

This is a simplified procedure, granted to individuals when clearing their personal effects, which does not require the use of a forwarder or the establishment of the BSC, but only the establishment of a customs clearance form.
The goods, of a non-commercial nature, that can benefit from the L.O. are personal effects and objects with a value of less than one hundred (100) Euros. The basis of taxation is determined by the customs officers on the basis of the users’ declaration on their honor. N.B.: The granting of the L.O. is made after physical verification of the goods by the customs officers upon decision of the Receiver of Customs. The “traveler’s regime.”

For the export

Temporary export

This scheme allows the temporary export of non-commercial goods subject to an undertaking to present them on arrival.

Currency allowances to travelers

In accordance with Circular N°001/2021-MEF/SG/DGT/DGD of July 13, 2021 establishing the transitional provisions on foreign exchange allocations to travelers:

• Any person traveling abroad has the right to carry foreign currency banknotes exchanged at foreign exchange offices or authorized intermediaries up to 10,000 Euros or its equivalent in other currencies;
• Travelers may carry up to 1,000 Euros or its equivalent in other currencies on departure without the need to present proof of allowance;
• When the amount carried on departure is greater than 1,000 Euros or its equivalent in other currencies, the traveler must deposit it with the Customs Services upon leaving the territory. The amount to be re-exported must not exceed 10,000 Euros or its equivalent in other currencies.
• Non-resident travelers planning to re-export unused currency must file a declaration with Customs upon arrival. The declaration must be kept and presented to Customs upon exit. The amount to be re-exported must not exceed the threshold of 10,000 Euros or its equivalent in other currencies.
• The granting of foreign currency allowances to travelers is subject to the presentation of a travel document and a valid passport;
• Any purchase or sale of foreign banknotes other than through authorized intermediaries and exchange offices is prohibited;
• Any purchase or sale of foreign currency through an authorized intermediary or a bureau de change must be accompanied by a certificate of purchase or sale of foreign currency. The issuance of a certificate without any real consideration is prohibited.
• Foreign currency allocated to travelers must be returned by them to an authorized intermediary or a bureau de change if they have not made a trip within one month of the date of acquisition of this foreign currency according to the regulations in force.
• The currencies acquired as travel allowances cannot be used for the payment of import operations of goods subject to the obligation of direct debit in application of the regulations in force.