Scope of the preferential tax regime
Pursuant to point 7.8 of Title II of the preliminary provisions of the customs duty tariff (Law n° 89-113 of 30/12/1989) and implementing texts, sports and socio-educational animation articles listed in the decree n° 93-2279 of 08/11/1993 and subsequent texts benefit, upon importation, from a reduction of customs duty rates to the minimum legal collection rate and from suspension of value added tax.
Sports articles
The tax advantages, defined above, are granted to the articles listed in the aforementioned lists when imported by:
- The Ministry of Culture, Youth and Leisure
- Sports or socio-educational animation organizations and establishments under the supervision of the Ministry of Culture, Youth and Leisure
- Sports federations and associations
- The municipalities
The granting of the privileged tax regime is subject to the production of a certificate issued by the Ministry of Culture, Youth and Leisure specifying the articles and quantities to be imported.
Articles intended for socio-educational animation
Equipment and items intended exclusively for the socio-educational animation of young people as well as award items intended to be offered on the occasion of sporting competitions and appearing on a limited list benefit from the aforementioned privileged tax regime when imported by the Ministry of Culture, Youth and Leisure.
Conditions for granting the privileged tax regime
To benefit from the favourable regime, the importer must file during each import operation:
- A request for tax privilege form 6.3.41 to the Directorate General of Customs (Tax Benefits Office), supported by all required documents (import invoice, arrival notice, etc.);
- After obtaining the approval for the requested regime, it must submit to the importing customs office the appropriate detailed declaration relating to the clearance of imported equipment.
To benefit from the favourable regime, the importer must submit certain applications for each import operation