The entire free zone of Nouadhibou represents a special customs territory, separate from the national customs territory.
Incoming goods have a special regime exempting them from duties and taxes on import and export.
For the purposes of customs controls, the Authority and the customs administration define all access points to the free zone.
Goods from abroad or from the Mauritanian customs territory brought into the free zone are exempt from all duties, taxes and charges on importation, as well as all rights, royalties and taxes, including the value added tax.
The introduction in the free zone of goods and products from the Mauritanian customs territory is not subject applicable customs export rights.
Exports of goods and products from the free zone are not subject to any customs duty or tax. By way of exception, fishing products as such remain subject to the current legislation and regulations in the sector.
Goods brought in the Mauritanian customs territory from the free zone are subject to the arrangements provided for in the customs applicable legislation.
By exemption, the following products shall remain subject to common scheme with respect to customs:
- Basic commodities and products specifically excluded from the scheme of exemption or waivers of the customs duties;
- Hydrocarbons, including refined petroleum products;
- Used passenger vehicles and spare parts relating to these.
No restrictions apply to authorized companies as to the quantities of goods which are to be exported or those that are put forth for consumption on the national territory.
Customs declarations and processing of goods
With the exception of products subject to prohibition or restriction, the goods of all kinds may be admitted in the free zone.