Angola: Customs Duties – Personal use items

Last week, the Angolan General Tax Administration (“AGT”) clarified that “within the measures to improve and simplify the import regime of goods considered for personal use, under the terms of the Customs Tariff approved by Presidential Legislative Decree No. 10/19, of 29 November, it was proposed in the State Budget Law of 2021 to waive the clearance procedure and payment of customs duties for goods shipped by the post office through courier or express cargo operators, or contained in travelers’ personal luggage, provided they meet the requirements of the concept of goods for personal use and do not exceed the limit per traveler or consignment, the value of Kz. 880,000.00 (Eight hundred and Eighty Thousand Kwanzas) as opposed to the 232,320.00 (Two hundred and Thirty-Two Thousand Three hundred and Twenty Kwanzas) currently in force”.

In this manner, the AGT also clarified that “goods that do not meet the requirements of the concept of goods for personal use or whose value is between Kz. 880 001.00 (eight hundred and eighty thousand and one Kwanzas) and 1,320,000.00 (one million three hundred and twenty thousand Kwanzas), will be subject to the simplified clearance procedure in the following ways:

• On importation, to the taxation by application of a flat rate, reduced from 25 to 16% of the value of the goods;

• In the export, applying the rates foreseen in the regime of export of goods.

The goods whose value exceeds Kz 1,320,001.00 (one million three hundred and twenty thousand and one Kwanzas) will be cleared through customs in the general clearance procedure”.