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2024 Angola Regulatory - De Minimis

2024 歐盟新電腦化轉運系統（NCTS5）

As of June 1st, 2024:

  • The existing AOA 1,500,000 De Minimis value threshold for all import shipments from Rest of World to Angola will be removed.
  • The Angolan General Tax Administration (AGT) enacted the Presidential Decree No. 1/24 as of June 1st, 2024, to protect the local industry & reduce custom duties/VAT leakage on import shipments.
  • A flat rate of Import Customs Duties & Value Added Tax (VAT) of 16% and a fixed DHL Admin Fee* of AOA 5,000 will apply for import shipments with goods value of up to AOA 1,500,000 (which previously were exempt from Import Customs Duties & VAT).
  • A Formal Customs Declaration will be required for import shipments from Rest of World to Angola with a goods value of up to AOA 1,500,000 (which previously were cleared under a ‘Manifest Clearance’).
  • This regulatory change affects ALL types of Import shipments from Rest of World to Angola, including Business-to-Consumer (B2C), Business-to-Business (B2B), and Consumer-to-Consumer (C2C) shipments.
  • The fixed DHL Express Admin Fee* of AOA 5,000 covers the costs incurred notifying customers, charging, and making payment of the 16% tax to customs and monthly reconciliation of the clearance regime for low value goods.

*The DHL Express Admin Fee is not-applicable for shipments sent with the DHL Duty Tax Paid (DTP) Billing Service.

The key impact for shippers from Rest of World to Angola and Receivers in Angola is that a flat rate of 16% Import Customs Duties and VAT and a fixed DHL Express Admin Fee of AOA 5,000 will be applicable for all import shipments up to a goods value of AOA 1,500,000.  NOTE: The DHL Express Admin fee is not-applicable for shipments sent with the DHL Duty Tax Paid (DTP) Billing Service.

Therefore, when preparing your shipment from Rest of World to Angola, you have two payment options:

1. Payment done by Shipper

  • As today, if you pre-select to pay all DHL Express charges when booking a shipment (on behalf of your customers/receivers of the goods), then DHL Express will outlay the Import Customs Duties & VAT and charge it back to you.
  • This ensures no charges to your customers/receivers of goods in Angola.
  • This service is known as the DHL Duty Tax Paid (DTP) Billing Service – please contact your DHL representative for more information.

2. Payment done by Receiver

  • Alternatively, the flat rate of 16% Import Customs Duties and VAT will be charged to the receiver of the goods in Angola.
  • The final delivery of the shipment will only be done once the payment of the Import Customs Duties and VAT is completed.

In order to avoid delays, Shippers (from Rest of World to Angola) must:

  • Provide complete and accurate Commercial/Proforma Invoice data electronically via DHL Express Electronic Shipping Solutions, including goods descriptions, itemized values, country of origin, etc.
  • Provide the Angola receiver’s mobile phone number & e-mail address when creating the shipment, so DHL Express can contact the consignee when/if required.
  • Inform your receivers in Angola regarding the regulatory changes (and that a flat rate of 16% Import Customs Duties and VAT and other Customs-related charges will apply).