Mauritania import and export guide

• Customs system: ASYCUDA++, adopted across 27 customs offices, with specialised offices for mining, fishing, hydrocarbons and the Nouadhibou free trade zone.
• Single window: the RTU, launched in 2016, handles non-customs fees and taxes linked to clearance.
• Registration: importers must register, including on a Central Importers Register. Larger traders may also need a taxpayer number (NIF).
• Valuation: aligned with WTO rules. Minimum import values have been dropped for most goods, with exceptions such as some used cars.
• Duties: calculated on the CIF value. Rates for essential goods run from zero to 35%.

Register as an importer and obtain a taxpayer number if you are a larger trader. Declare through the customs system, and pay non-customs fees and taxes through the RTU.

If the buyer does not present the original invoice, Customs estimates the local market value and applies the rate. Customs officials use an unpublished list of import taxes and duties by item, so rates can be hard to predict.

Duties are generally calculated on the original invoice price (CIF value). Rates vary by how important the commodity is considered: essential goods face rates between zero and 35%. The US Commercial Service reports relatively high tariffs, and foreign investors frequently complain about corruption and complexity in customs procedures.

The sources I used do not give the VAT rate or the band percentages.

The sources I used do not describe export procedure. Mauritania has specialised customs offices for fishing, mining and hydrocarbons, so exporters in those sectors should contact the relevant office for the steps and permits.

1. Make sure your importer is registered and has a taxpayer number if needed.
2. Keep the original invoice, since a missing invoice leads Customs to estimate the value.
3. Ask for a written duty estimate for your product.
4. Plan for delays in physical inspection.
5. Agree who pays duty, storage and demurrage.

• Unpredictable inspection. Stakeholders report delays and unpredictability in physical inspections.
• Inconsistent enforcement. Licensing and permit requirements are applied inconsistently, and customs agents interpret documents differently.
• Estimated value. Without the original invoice, Customs sets its own value.
• Fake documents. Forged certificates, bills of lading and invoices are common in West African trade. Verify a certificate with the issuing body, and check the company before you pay.