How to Qualify for Privileges/Concessions 

· When an investor proceeds to the DGC applying for privileges/concessions, that means he/she has already secured a license for his/her project and has been granted concessions and reductions in customs and tax duties and fees.
· Documents required to secure privileges/concessions are:
 
1- License of the project and the concessions granted to it.
2- List of the project needs of capital goods and raw materials.
3- Copies of vouchers and cargo bills.
4- Copies of the business name and lease contract.
· Copies of the above documents are attached to an application addressed to the Director, DGC.
· The privileges/Concessions Department will open a file for the investor and the business name will be fed to the system.
· When the project needs (machinery, raw materials…etc.) arrives at the customs station, the investor will have to present the following documents to the clearance agent:
1- Cargo bill
2- Vouchers
3- Certificate of origin
4- Completed Bank of Sudan IM Form (which replaced the old banking procedures).
 
· Customs duties are granted, in accordance with the provisions of the promotion of investment law of 1999 (amended 2003), as follows:
1- 100% exemption of import duty, including:
a- Capital machinery, equipment, instruments and tools.
b- 24 seater plus mini-buses.
c- Buses, lorries and trucks
d- Mini trucks and 4x4 trucks and vans.
e- Specialized vehicles and saloon cars (less than 1000 cc engine).
f- Primary and intermediary raw materials and human/veterinary medicines inputs.
g- Packaging and packing materials.
h- Animal production inputs.
i- Improved seeds.
2- 100% VAT exemption for:
a- Equipment, machinery and instruments.
b- Vehicles, trucks and buses

3- 10% VAT exemption (from the value of the imported goods) and 3% import duty exemption for:
a- Raw materials
b- Industrial and agricultural production inputs.
c- Factory machinery.
d- Productive investment projects with no less than SD 3 billion working capital are granted special customs concessions not exceeding 50% for saloon cars, station wagons and pick-ups.
e- All exports are exempted from duty.
f- There is 1% BPT on leathers.
 
· There are other royalties and fees collected by different authorities based on DGC evaluation of the value of goods. These include:
 
a- 2% royalties levied the Sea Ports Corporation.
b- 1.2% Civil Aviation fees.
c- Injury Stamp Duty.
d- Standards and Metrology Authority fees
· 100% exemption of import duty and VAT for:
1- Capital machinery, equipment and tools
2- Buses, lorries and trucks
3- Some vehicle are exempted from certain fees, including:
 
Vehicles with 100% exemption from import duty and VAT. These include:
1- 4x4  pick-ups (single cabinet)
2- saloon cars (with less than 1000 cc engines)
3- brand new limousines (with no less than 1500 cc engines)
 
Vehicles with 50% exemption from (import duty and Additional fee). VAT is applied 100%. These include:
a- Saloon carse
b- Pick-ups
c- Station wagons