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