Provisional Importation

​What can KPS-Guinea do for you?

Provisional importation allows goods to enter the country for a specific, temporary purpose (like repairs, exhibitions, or testing) without paying full duties and taxes, provided that they will be re-exported within a defined timeframe. We offer expertise on how your company can maximize strategy, increase profits, add value, and resolve issues.

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​Provisional Importation in Guinea

Purpose of Provisional Importation

• Temporary Nature: Goods are imported into Guinea temporarily, usually with the intent of re-exporting them once their intended use is completed (e.g., machinery for temporary projects, goods for fairs, repairs, or processing).

• No Full Customs Duty: The importer does not pay full import duties and taxes if the goods are re-exported within the agreed-upon timeframe. Instead, only a reduced or provisional duty might apply, or sometimes even none at all.

Application Process

• Customs Declaration: The importer must declare the goods to Guinea Customs, detailing their nature, origin, and intended use.

• Bond or Guarantee: A guarantee or bond may be required to ensure that the goods will either be re-exported or put to the declared temporary use.

• Time Limit: There is typically a specific time period within which the goods must be either used for their intended purpose or exported out of Guinea. Failing to meet this deadline may result in fines or the full application of import duties and taxes.

Types of Goods Eligible for Provisional Importation

• Machinery and Equipment for Projects: Goods such as construction machinery, vehicles, or tools that are imported temporarily for infrastructure or development projects.

• Samples for Trade Fairs: Items brought in to be displayed at trade exhibitions or fairs.

• Goods for Processing: Products that may be brought in temporarily for processing or assembly and then exported afterward.

• Scientific or Technical Instruments: Items for research, scientific purposes, or specific projects that do not remain in the country.

Customs Control and Inspection

• Guinea Customs may inspect the goods when they arrive and ensure that they align with the declaration made. If the goods do not match the declared use, or if they are not re-exported in time, the importer may face penalties, including backdated duties.

Re-exportation

• The key aspect of provisional importation is that the goods must be re-exported or used for the purpose declared to the customs authorities. The importer must show proof that the goods have left the country, often through customs documentation or export declarations.

Incentives for Provisional Importation

• Reduced Costs: It allows companies to temporarily bring in equipment or raw materials for a specific project without incurring high import taxes.

• Encourages International Business: It can be used by businesses that plan on participating in international trade events or collaborations but do not want to commit to paying full import duties.

Key Considerations:

• Documentation: Keeping accurate records is crucial for proving that the goods were used temporarily and were either re-exported or returned.

• Time Limit: The timeframe for provisional importation is typically strict. Exceeding this period without re-exporting can lead to fines or penalties.

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