The commercial invoice, the bill of lading or certificate of origin, and the SGS inspection certificate are among the documents that Mauritanian importers typically need to provide. The buyer and seller’s names and addresses, the location and date the invoice was generated, the mode of shipment, the quantity, description, and price of the items, as well as the terms of delivery and payment, should all be included on the commercial invoice. Large payments are typically done by direct bank transfers or irrevocable, confirmed letters of credit. Smaller purchases are typically made using cash as well. Pre-shipment inspection and quality control are necessary for importers. It is necessary to include the certificate of inspection with imported goods.
Import tariffs
Demand for imports is rising despite relatively high taxes. In general, import taxes are computed based on the original invoice price of the products (CIF value). When the purchaser fails to provide the original invoice, the Customs Service determines the product’s local market value and applies the proper rate. Customs agents use an unpublished list that details the various import taxes and duties. Tariffs differ depending on the value attached to a given good (for example, “essential” goods are subject to tariffs between 0% and 35%). The complexity of customs procedures and corruption are frequent complaints from foreign investors.
Prohibited and restricted imports
According to Islamic law, Mauritanians and other temporary visitors are not permitted to bring alcoholic beverages, pork, or sexually explicit material into the country. Some international corporations with operations in Mauritania have obtained government clearance to import alcohol for the enjoyment of their expatriate employees. Importing guns necessitates the acquisition of certain permits.
Trade standards
Poor norms and regulations define the regulatory environment in Mauritanian. The Ministry of Petroleum, Energy, and Mines have established the Department for Standardization and Quality Promotion (DNPQ), a Directorate with responsibility for standardization, certification, accreditation, and metrology. The DNPQ is an International Organization for Standardization correspondent member (ISO). The classification of national standards is based on the classification of international standards, and Mauritania recognizes standards created by organizations with their headquarters in the United States.
Testing, inspection, and certification
In general, American goods that adhere to American standards are allowed in the Mauritanian market. Rarely are imported goods tested, and unless certain conditions apply (such as when importing pork, alcohol, or chemicals for the mining industry), goods can enter the country without being examined or tested.
Customs regulations
Unless specifically exempted by law, import duties apply to all imported items. In general, import taxes are computed based on the original invoice price of the products (CIF value). When the purchaser fails to provide the original invoice, the Customs Service determines the product’s local market value and applies the proper rate. Following arrival, imported goods must be declared at Customs, where the Société Générale de Surveillance (SGS) examines the items and compares the nature, price, composition, and quantity to those stated on the original invoice.
Its participation in the World Trade Organization (WTO) and the Lomé Pact between the European Union and African, Caribbean, and Pacific states (EU/ACP) lends assistance to Mauritania’s efforts to liberalize its trade policy. Importers who are not familiar with the system in Mauritanian are likely to find the customs processes to be extremely challenging and discouraging. The government is, however, implementing measures to streamline these procedures to accelerate the clearing of products through customs. These initiatives include digitization and the removal, to some extent, of administrative complexities and the time that is necessary to process petitions. Travelers to Mauritania who are at least 18 years old are permitted to bring in duty-free the following items: 200 cigarettes, 25 cigars, 450 grams of tobacco, 50 milliliters of perfume, and 250 milliliters of eau de toilette. There are prohibitions on alcoholic beverages, and one must obtain a license to bring firearms into the country before arriving.
