SUDAN

Based on information collected up to November 2000

1.    TARIFF MEASURES

Structure of the tariff schedule

Sudan applies an 8-digit tariff nomenclature according to the Harmonized Commodity and Coding System (HS 96) as of July 1992.  The Sudan tariff consists of two columns: (1) the general rates of duty, and (2) the preference rates of duty.

Tariff publications

Current information on customs-related matters is available from the
Customs and Excise Department, 
Sudan Customs and Excise Headquarters,
P.O. Box 323,
Khartoum 

 
12 Customs duty rates are ad-valorem duty rates applied to the c.i.f. import value.  There are five different rates of customs duty: 6%, 15%, 30%, 50% and 80%.  The 6% rate is imposed on most imported goods (about 70 per cent) including pharmaceuticals, fertilizers, tanning and dyeing extracts, petroleum products, inorganic and organic chemicals, tea, cereals, ink, threads, books, newspapers, pictures, railway and tramway locomotives, tractors, ships, buses, and trucks.  The 15% rate applies to such imports as live animals, products of milling industries, wheat, oilseeds, plastic and metal raw materials, milk powder, live trees and other plants, articles of base metal, tools and equipment, explosives, paper, toys and games, sport's requisites, and cement.  The 30% rate is charged on fresh, chilled or frozen meat and fish, wood and wood articles, edible vegetable and animal oil, photographic goods, articles of stone and plaster, ceramic products, and motor cars.  The 50% rate is levied on plastic and rubber articles, preparations of  meat and fish, raw hides and skins, leather, domestic household electrical equipment and appliances, essential oils, matches, glass and glassware, tyres and tubes, clocks and watches, musical instruments, arms and ammunition.  The 80% rate is imposed on textiles and textile articles, carpets and other floor coverings, edible fruits and nuts, preparations of cereals, sugar and sugar confectionary, perfumery, cosmetics and toilet preparations, footwear, furniture, bedding mattresses, cigarettes, cigars and tobacco.
16 Article 10 of the Encouragement of Investment Act 1996 stipulates that projects that assist in the development of export capacities of the country might be granted preferential privileges.
19.1 On 19 February 1997, the Economic and Social Council of the Arab League decided to establish an Arab Free-Trade Area over a period of  ten years starting from 1 January 1998.  During the ten-year period, member countries ought to reduce their respective tariffs by one-tenth every year.  As from 1 January 2007, the free-trade area was scheduled to be fully operational.  Algeria, Comoros, Djibouti and Mauritania did not join the Agreement.  Lebanon, Libya, Palestine, Somalia, Sudan and Yemen did not start the implementation.
19.2 The Common Market for East and South Africa (COMESA) Treaty superseded the Preferential Trade Area for Eastern and Southern African States (PTA) in 1995.  The COMESA members resolved to create a free-trade area by 31 October 2000.  All members were to have reduced tariffs by 80% as at October 1996.  However, only five countries (Comoros, Eritrea, Sudan, Uganda, and Zimbabwe) have reached this level.  COMESA has also agreed to implement a Common External Tariff by the year 2004.  The CET will be 0%, 5%, 15%, and 30% on capital goods, raw materials, intermediate goods, and final goods, respectively.
19.3 An agreement on trade and economic cooperation between Sudan and Syria provides for exemption from customs duties and additional fees for Syrian agricultural and animal products and livestock except for a fee of 5%.  Syrian industrial products as listed in Table 1 are subject to reduced duties. 

The trade agreement between Sudan and Jordan provides for customs duty exemptions for agricultural, livestock and industrial products.

Sudan and Tunisia signed a bilateral agreement containing preferential treatment.

The trade agreement between Sudan and Libya signed in 1991 provides for exemption from customs duties and taxes on goods originating  in both countries.

2.     PARA-TARIFF MEASURES

Additional charges

 
22.6 Quay dues of 2% are collected by the Sea Ports Corporation at Port Sudan.
22.8 An additional tax ranging from 5% to 150% is imposed on 122 items.
Internal taxes and charges levied on imports
 
23.2 A 10% consumption tax (c.i.f. plus other charges) is collected on most imported goods.  However, a 2% rate is set on tea, coffee, milk powder, dry dates, raw tobacco, packaging materials for cigarettes industry, and petroleum.  Cigarettes are subject to a specific rate.  Human and veterinary medicines are exempted from consumption tax.
4.     FINANCE MEASURES

Advance import requirements

 
41.1 Authorized banks are free to obtain a deposit of any amount in foreign currency from the importer at least one month before the importer receives the shipping documents.
49 All export proceeds must be repatriated within 60 days of the date of the bill of landing.
5.     AUTOMATIC LICENSING MEASURES

Import monitoring

 
52 Exporters are required to sell within 20 days to commercial banks export receipts not required to make current payments.  If banks do not sell to customers within seven days the foreign exchange they obtained from exporters, they must surrender it to the Bank of Sudan.
6.     QUANTITY CONTROL MEASURES

Licensing under the authority of the
Ministry of Finance and Economy
P.O. Box 2092
Khartoum

Non-automatic licensing

 
61.2 The Ministry of Energy and Mining grants import licences for petroleum products.

Sugar requires an import licence issued by the Ministry of Foreign Trade.

61.3 Licences are required for imports through bilateral and preferential trade agreements.

Equipment and industrial inputs require an import licence from the Ministry of National Industry.

61.71 Pharmaceuticals, medicines, medical equipment and foodstuffs require an import license from the Ministry of Health.
61.72 The Ministry of Animal Resources grants import licences for livestock and poultry.
61.73 Seeds, fertilizers and pesticides may be imported by virtue of an import licence from the Ministry of Agriculture and Forests.
61.74 Toxic chemicals require an import licence from the Ministry of Environment and Tourism.
61.77 Airport equipment, and used or second-hand goods are subject to import licensing requirements to ensure human safety.  The Civil Aviation Authority and the Ministry of Foreign Trade, respectively, grant licences for the above-mentioned specific goods.
61.78 For national security reasons, imports of arms and ammunition, and communication equipment require an import licence from the Ministry of Interior and the Ministry of Communication and Roads, respectively.
Prohibition
 
63.7 Imports of spirits and wines, narcotics, gambling equipment, arms and ammunition are prohibited by Islamic values and security considerations.
63.8 Imports from Israel are prohibited.
7.     MONOPOLISTIC MEASURES

Compulsory national services

 
72.1 Insurance for imports must normally be taken with local companies.
8.     TECHNICAL MEASURES

Technical regulations

Standards and technical regulations are the responsibility of the
Sudanese Standards and Meteorology Organization (SSMO),
Khartoum Gama Avenue,
P.O. Box 194,
Khartoum.

 
81.1 The Sudanese standards are identical to CODEX for food products, additives, veterinary products and pesticides.  Other standards will be reviewed to conform with ISO standards.

Every imported animal must be accompanied by a certificate from a veterinary authority indicating that it is free from disease at the time of exportation.

Phytosanitary certificates are required for plants and fresh fruits and vegetables available from the Sudanese Ministry of Agriculture and Natural Resources.

Each shipment of cigarettes should be accompanied by a certificate issued by a laboratory recognized by the Sudanese Ministry of Health stating that the tar content meets the standards set by the ministry.

A certificate of origin is mainly required for goods subject to tariff preferences.  The certificate of origin must be issued by the competent authority in the country of origin.

Applications to import cottonseed must be made to the Director of Agriculture and must show all details on quantity, variety, and place of origin.  Cottonseed will be subject to fumigation before delivery.

81.2/3 Cotton  piece goods not exceeding a specified length and width must comply with prescribed marking and labelling regulations.  Hand-woven head and body wraps are excluded from these requirements.
81.3 Special labelling requirements apply to each shipment of cigarettes.
81.5 Sudan has no pre-shipment inspection but all consignments with no quality inspection certificate will be subjected to SSMO inspection at entry points.

Quality and phytosanitary measures are maintained at the entry points to ensure quality and safety of all imported foodstuff.

Institutions offering certificates are subject to SSMO accreditation.  The international inspectors intending to monitor quality imports to Sudan are subject to prior registration by SSMO on the base of bilateral agreements or prior registration by SSMO.

83 For religious reasons, some imported goods or their constituents need to be cleared, i.e. pork and pork derivate.