Sélectionner une page

Today, Mali`s trade policy is based mainly on tariffs and taxation. On the export side, only service premiums (CPS) are 3% on F.O.s. b gold value and the tax of 7.5 CFAF per kg. which is also perceived on domestic sales. In 1994, Mali introduced the nomenclature of the harmonized system. Imports are subject to several tariffs and taxes (import duties). These import duties, the number of which is reduced with the introduction of the CET, consist of: a tariff (SD) of zero or 5%; an import tax duty (DFI) of zero, 10 or 25% a contribution to services (CPS) of 3% for petroleum products and 5% for other products; a Community Solidarity Tax (PCS) and a Community Tax (PC) of 0.5% each, levied on non-WAEMU and non-ECOWAS imports; and a short-term import tax (TCI) that is applied to sugar at a rate of 55% (which will be reduced during the fasting month and return to its previous level after this « sensitive » period). The simple arithmetic average of these tasks (without PCS and PC) is 22.1 per cent, with a minimum of 3 per cent and a maximum of 35 per cent. The TCI unusually brings this peak to 75% on sugar. Import duties are not highly distributed and generally show a negative escalation of unprocessed products into semi-finished products. The least taxed products are those of the chemical and pharmaceutical industry, non-electric machinery and oil. Fishing products, tobacco, clothing, leather goods, shoes, furniture (excluding metal furniture), ceramics and porcelain are the most taxed.

The only prohibitions still in force in Mali are motivated by security or health reasons or by international conventions to which the country has adhered. Trade with Israel is forbidden. The importation of c.i.f. under the import control programme introduced in 1989 is subject to the intention of importing by the National Directorate of Economy (Ministry of Commerce). In this context, the National Tax Directorate imposes stamp duty and registration duties of 3,000 CFAF per tranche of CFAF 500,000 in c.i.f. value for the first tranche, these duties are set at 6,000 CFAF, or 600 CFAF per tranche of CFAF 50,000 imports. In addition, imports of f.o.b. worth more than CFAF 3 million are subject to mandatory due diligence by the General Inspection Company (SGS); SMS-certified values are not binding on customs administration, although it appears to have been used in most cases. With the exception of the provisions of the trade agreements it has signed, Mali has neither original legislation nor national legislation on anti-dumping, countervailing or safeguarding measures. Mali`s measures to boost exports include the introduction of VAT, the abolition of tariffs and taxes on most exports, and the creation of free zones.

Under the 1991 Investment Code, free companies (which must export at least 80% of their production) are exempt from all taxes, taxes and taxes. The mali mining code also provides for the exemption of customs duties, taxes and taxes on exports of mining products as well as on turnover and revenue from sales.