الكونغو - كينشاسا

• Banque Centrale du Congo (BCC)

  Foreign-exchange regulation (Réglementation du change 2014 as amended in 2025 and 2026): EB export declarations, repatriation deadlines, FX monitoring fee 2‰, registration (immatriculation) of comptoirs before their agrément (arts 21-22); approves marchés boursiers with the Minister (Code art. 128; Règlement art. 266); since 19-20 Feb 2026 buys gold from DRC Gold Trading SA for reserves, and its reserve gold is exempt from the EB/IB declaration (Règlement 001/26).

  لا مستوى ثقة مسجَّلغير مسجَّل

  3 مصادر

• Cadastre Minier (CAMI)

  Grants and registers mining rights (exploration permits, exploitation permits, small-scale exploitation permits)

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدران

• CEEC - Centre d'Expertise, d'Évaluation et de Certification des substances minérales précieuses et semi-précieuses

  State certification authority: expertise, analysis, valuation and certification of precious minerals including gold; traceability; issues the certificate of origin at export and, with the Minister, the ICGLR certificate; prepares export valuation tables (valeur mercuriale); controls export packaging and escorts shipments; fights mining fraud; publishes statistics (Décret 11/28, arts 4-5) Present at every artisanal purchase in a comptoir or processing entity and drafts the countersigned bon d'achat (AM 2503/2007 art. 4); organises optional tenders (AM 00049/2022).

  الموقع

  https://ceec.cd

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Cellule Nationale des Renseignements Financiers (CENAREF)

  Financial intelligence unit (Loi 22/068 arts 12-13): receives suspicious-transaction reports (art. 92, replaced by Loi 25/048) and systematic threshold reports (art. 92 bis).

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدر واحد

• Commission Nationale de Lutte contre la Fraude Minière (CNLFM)

  Created by AIM 0719/2010 & 140/2010: coordinates state agencies against mining fraud and smuggling; database of fraud networks.

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Direction Générale des Douanes et Accises (DGDA)

  Export customs declaration (Code des douanes arts 112-113), export duties (art. 309), surveillance of the rayon des douanes and repression of smuggling (arts 20, 389-393); with CEEC, the import authority under the ICGLR arrêté (AM 0057/2012 art. 13).

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Direction Générale des Recettes Administratives, Judiciaires, Domaniales et de Participations (DGRAD)

  Collects non-tax revenues including mining royalty shares and administrative fees

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• International Conference on the Great Lakes Region (ICGLR / CIRGL)

  Regional Certification Mechanism for gold, tin, tantalum and tungsten; certificate format and exclusion criteria

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Ministère des Mines (national Minister of Mines)

  Mining policy; institutes artisanal exploitation zones by arrêté (Code art. 109); approves comptoirs (art. 120: one year, renewable) and comptoir buyers (Règlement arts 258-265); authorises cooperative processing (art. 113); with the DG CEEC is the certification authority for the certificate of origin (AM 2503/2007 art. 9) and the ICGLR certificate (AM 0057/2012 art. 13); with the BCC approves marchés boursiers (art. 128).

  لا مستوى ثقة مسجَّلغير مسجَّل

  3 مصادر

• Office Congolais de Contrôle (OCC)

  Pre-export inspection: rapport du lot prêt à l'exportation before the EB declaration and Certificat de Vérification à l'Exportation et à l'Embarquement (CVEE) before goods leave (BCC Réglementation du change 2014 arts 1, 25, 30).

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Ministre provincial des Mines and Division provinciale des Mines

  The provincial Minister of Mines issues cartes d'exploitant artisanal and cartes de négociant (Code arts 111 bis, 117 al. 2) after the conformity opinion of the Chef de Division provinciale des Mines (Règlement arts 224-231, 243-249) and may withdraw them (Code arts 114, 119); négociants file a monthly activity report with the provincial Minister and the Division (Règlement art. 250). Appeals against acts of the Chef de Division go to the Governor (Règlement art. 572).

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدران

• SAEMAPE - Service d'Assistance et d'Encadrement de l'Exploitation Minière Artisanale et à Petite Échelle

  Supervision of artisanal and small-scale mining; cooperatives send it monthly statistics (Code art. 114 bis); one of the services present in trading centres (AM 00879/2022 art. 8).

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدران

• Arrêté interministériel n° 0495/CAB.MIN/MINES/01/2008 et n° 195/CAB/MIN/FINANCES/2008 du 22 août 2008 (régime douanier, fiscal et parafiscal des exploitants artisanaux, négociants, comptoirs et entités de traitement)

  Rate table for artisanal minerals: for gold, card fees, comptoir redevance USD 50,000 and caution USD 25,000, taxe rémunératoire 1.25% of export value (CEEC 65%, CTCPM 18%, SAESSCAM 5%, OCC 1%, OFIDA 4%, Trésor 7%), 1% taxe d'intérêt commun for ETDs, export duty row (0.5% probable for gold).

  المرجع

  JO n° 20 du 15 octobre 2008

  النوع

  أخرى

  سارٍ من

  2008-08-22

  نص القانونغير مسجَّل

  ملاحظة الباحث: [unconfirmed] 2008 rates; whether later arrêtés or finance laws changed the gold rates was not checked. The négociant card is said to be issued by the Governor (art. 9) - replaced by the provincial Minister under Code art. 117 (2018).

  مصدر واحد

• Arrêté interministériel n° 00325/CAB.MIN/MINES/01/2021, 010/CAB.MIN/ECONAT/2021 et 0012/CAB.MIN/COM.EXT/2021 du 17 septembre 2021 (commercialisation, exportation et nomenclature des produits miniers marchands)

  Only exploitation-right holders, processing entities and approved comptoirs may export (art. 2); annex valuation table for gold by fineness.

  النوع

  أخرى

  سارٍ من

  2021-09-17

  أُلغي في

  2023-08-04

  نص القانونغير مسجَّلOCR

  ملاحظة الباحث: [transcription] Leganet text; annex read on the JO page image.

  مصدر واحد

• Arrêté interministériel n° 009/VPM/CAB.MIN/ECO.NAT/2023, 00137/CAB/MIN/MINES/01/2023 et 010/CAB.MIN/COM.EXT/2023 du 04 août 2023 (commercialisation, exportation et nomenclature des produits miniers marchands)

  Same export rule (art. 2); annex gold table: teneur à appliquer and taux de valorisation by fineness band (e.g. 97.01-99.99% gives 1 Au / 1).

  النوع

  أخرى

  سارٍ من

  2023-08-04

  أُلغي في

  2026-06-29

  نص القانون

  ملاحظة الباحث: [transcription][unconfirmed] Repeal on 29 June 2026 by a new arrêté interministériel known only from a secondary summary (La Base Lextenso); the 2026 text is not held.

  لا مصدر مسجَّل

• Arrêté ministériel n° 00049/CAB.MIN/MINES/01/2022 du 22 février 2022 (Tenders organised by CEEC)

  Optional CEEC-run tenders for precious substances incl. gold; the winning bidder pays CEEC 1% of the sale price within 7 working days (art. 8); 5% penalty and permanent ban on default (art. 20).

  النوع

  أخرى

  سارٍ من

  2022-02-22

  نص القانون

  ملاحظة الباحث: [transcription] Leganet text.

  لا مصدر مسجَّل

• BCC Règlement n° 001/26 du 17 août 2026 (art. 23 of the Réglementation du change: gold for official reserves)

  Gold (raw, refined or transformed) exported or imported by the BCC or its mandataire for the official reserves is exempt from the EB/IB declaration; refining abroad and deposit with a non-resident custodian bank are part of reserve building.

  النوع

  لائحة

  سارٍ من

  2026-08-17

  نص القانون

  لا مصدر مسجَّل

• Réglementation du change en République Démocratique du Congo (Banque Centrale du Congo, 25 mars 2014)

  Cash cap USD 10,000 at the border (art. 3); EB declaration before every export (art. 23, replaced in 2026) with certificate of origin and expertise certificate (art. 25); OCC CVEE and customs exit proof to the bank within 10 working days (art. 30); proceeds of artisanal gold within 20 days of exit, other goods 60 days (art. 32); BCC registration of comptoirs before agrément (arts 21-22); FX monitoring fee 2‰ (arts 14, 78); mining right-holders' accounts and quotas (arts 73-79).

  المرجع

  JO numéro spécial du 28 mars 2014

  النوع

  لائحة

  نص القانون

  ملاحظة الباحث: In force six months after signature of 25 March 2014 (art. 114); the exact date is not printed.

  لا مصدر مسجَّل

• Code minier, Loi n° 007/2002 du 11 juillet 2002 (original text)

  Base text amended, not repealed, by Loi 18/001; unamended articles still apply (e.g. arts 116, 220, 234 al. 1). Original royalty 2.5% for precious metals on sales value net of transport, analysis, insurance and marketing costs (arts 240-241), split 60/25/15 (art. 242).

  المرجع

  Leganet transcription; no JO reference printed

  النوع

  قانون

  سارٍ من

  2002-07-11

  نص القانونغير مسجَّل

  مصدر واحد

• US Dodd-Frank Act s.1502 and SEC Rule 13p-1 (Form SD)

  SEC issuers must disclose gold originating in the DRC or adjoining countries and file a conflict minerals report

  النوع

  لائحة

  سارٍ من

  2012-11-13

  نص القانون

  ملاحظة الباحث: Rule text § 240.13p-1 and Form SD read in the Federal Register copy; preamble not read.

  لا مصدر مسجَّل

• Regulation (EU) 2017/821 (conflict minerals supply-chain due diligence)

  EU importers of gold above 100 kg a year must apply OECD-based due diligence; eastern DRC is a CAHRA

  النوع

  لائحة

  سارٍ من

  2017-07-09

  مصدر ثانويمحجوب

  ملاحظة الباحث: [summary][blocked] Text not held: EUR-Lex returned a challenge page to the download worker; content from an earlier summarising fetch.

  مصدر واحد

• Pact on Security, Stability and Development in the Great Lakes Region (15 Dec 2006) and its Protocol against the Illegal Exploitation of Natural Resources; ICGLR Regional Certification Mechanism

  ICGLR certificate required for gold exports from member states

  النوع

  معاهدة

  سارٍ من

  2006-12-15

  إرشاد رسمي

  لا مصدر مسجَّل

• Loi de finances 2025 (export duty schedule changes for gold and diamonds)

  Export duty 0.5% on artisanal/non-monetary gold and 3% on industrial gold

  المرجع

  Loi de finances n° 24/011 du 20 décembre 2024 pour l'exercice 2025 (number and date as cited in Loi 25/060 art. 10)

  النوع

  قانون

  سارٍ من

  2025-01-01

  مصدر ثانوي

  ملاحظة الباحث: [not-read][conflict] Loi de finances n° 24/011 du 20 décembre 2024 not held (budget.gouv.cd URL guesses returned 404). The 2026 Finance Act (Loi 25/060, art. 10, OCR-read) keeps its customs measures (arts 11-21) and those of the LFR 2025 n° 25/044 du 28 juin 2025 (arts 6-7) in force for 2026 and states that customs measures amend Ordonnance-Loi n° 012/2012 du 21 septembre 2012 (export tariff, not held). Rates remain those reported by PwC. See cd.div-export-duty-titulaire.

  لا مصدر مسجَّل

• Loi de finances n° 25/060 du 29 décembre 2025 pour l'exercice 2026

  Art. 10 keeps the customs measures of the 2025 Finance Act (arts 11-21) and LFR 2025 (arts 6-7) in force; revenue annex lists the taxe ad valorem on each artisanal gold export (27 011 300), comptoir approval redevance and caution, and an "Or artisanal" export-duty line (17 152 140).

  النوع

  قانون

  سارٍ من

  2026-01-01

  نص القانون

  ملاحظة الباحث: [ocr] Law text scanned; arts 1-30 OCR-read at 150 dpi; later articles not yet read. 1 Jan 2026 is the start of the budget year, not a printed commencement date.

  لا مصدر مسجَّل

• Arrêté interministériel n° 0719/CAB.MIN/MINES/01/2010 et n° 140/CAB.MIN/INT.SEC/2010 du 20 octobre 2010 (Commission nationale de lutte contre la fraude minière)

  Defines fraud and smuggling (export/import outside official points); creates CNLFM; prime de contentieux.

  النوع

  أخرى

  سارٍ من

  2010-10-20

  نص القانون

  ملاحظة الباحث: [transcription] CEEC web transcription; art. 11 missing.

  لا مصدر مسجَّل

• Arrêté ministériel n° 0057/CAB.MIN/MINES/01/2012 du 29 février 2012 (mise en œuvre du Mécanisme régional de certification de la CIRGL)

  Validated sites (art. 5), supply only from certified sites (art. 7), OECD due diligence (art. 8), certificate content (art. 12), certification authority = Minister and DG CEEC (art. 13), application (art. 14), instruction (art. 15), validity 45 days (art. 16), seizure (art. 19).

  النوع

  أخرى

  سارٍ من

  2012-02-29

  نص القانون

  ملاحظة الباحث: [transcription] CEEC web transcription; arts 1 and 27 and the annexed certificate model missing. Arts 11-17 applied three months after signature (art. 28).

  لا مصدر مسجَّل

• Arrêté ministériel n° 00879/CAB.MIN/MINES/01/2022 du 02 février 2022 (centres de négoce)

  Trading centres are public services set up by provincial arrêté (art. 4); services present (art. 8) and approved operators incl. cooperatives, négociants, comptoirs (art. 9); only Code-based taxes may be collected there (art. 12); due diligence (art. 13).

  النوع

  أخرى

  سارٍ من

  2022-02-02

  نص القانون

  ملاحظة الباحث: [transcription] Leganet text.

  لا مصدر مسجَّل

• Arrêté ministériel n° 2503/CAB.MIN/MINES/01/2007 du 05 février 2007 (expertise, evaluation and certificate of origin of precious and semi-precious substances)

  Purchases at the comptoir in the presence of a CEEC agent with a countersigned bon d'achat (art. 4); sampling on requisition (arts 5-7); certificat d'analyse et d'évaluation (art. 8); certificate of origin in three parts with minimum fields (art. 9), issued only when duties are paid (art. 10).

  النوع

  أخرى

  سارٍ من

  2007-02-05

  نص القانون

  ملاحظة الباحث: [transcription] Read in full as transcribed on the CEEC site; annex list missing; JO copy not held.

  لا مصدر مسجَّل

• AML/CFT law (Loi n° 22/068 du 27 décembre 2022 portant lutte contre le blanchiment de capitaux et le financement du terrorisme et de la prolifération)

  Assujettis include négociants en pierres et métaux précieux and CEEC (art. 2 pts 10, 14); cash payments of USD 10,000 or more barred, the BCC may exempt comptoirs (art. 23); cross-border cash declaration from USD 10,000 (art. 25); CDD, STR (art. 92), CENAREF (arts 12-13). Amended by Loi 25/048.

  النوع

  قانون

  نص القانونغير مسجَّل

  ملاحظة الباحث: Promulgation date is blank on the CENAREF copy; 27 Dec 2022 is the date cited by Loi 25/048 and BCC Règlement 001/25. In force 45 days after JO publication (art. 211); JO date not held.

  مصدر واحد

• Loi n° 25/048 du 1er juillet 2025 modifiant et complétant la Loi n° 22/068 (AML/CFT)

  DNFBPs incl. négociants en pierres et métaux précieux must be registered or licensed (art. 70); dealers apply CDD and STR duties from USD 15,000 (art. 72); systematic reporting of transactions at the art. 23 and art. 72 thresholds (art. 92 bis); virtual-asset activity banned (art. 22 bis).

  النوع

  قانون

  سارٍ من

  2025-07-01

  نص القانون

  لا مصدر مسجَّل

• BCC Règlement n° 001/25 du 16 avril 2025 (convoyage of foreign-currency cash)

  Individuals may not move USD 10,000 or more in cash between towns/territories that have banks; banks need prior BCC authorisation to convoy such sums (arts 1-2).

  النوع

  لائحة

  سارٍ من

  2025-04-16

  نص القانون

  لا مصدر مسجَّل

• Ordonnance-loi n° 10/002 du 20 août 2010 portant Code des douanes

  Export declaration (arts 112-113) through a licensed customs broker when acting for others (arts 115-116); embarkation only at customs ports/airports (arts 140-141); contrebande (art. 393) and penalties (arts 389-391); export customs debt born at registration of the declaration (art. 309).

  النوع

  أمر تنظيمي

  نص القانون

  ملاحظة الباحث: [transcription] Leganet text; later amendments by finance laws not checked. In force 6 months after promulgation (art. 403).

  لا مصدر مسجَّل

• Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018)

  Artisanal channel (arts 5, 26, 109-128), CEEC definition (art. 1 pt 9 bis), treatment in the DRC (art. 108 bis), transport/commercialisation (arts 108 sexies-octies, 115), royalty (arts 240-242), superprofit tax (art. 251 bis), export-fee cap (art. 234 al. 3), FX (arts 266-272 bis), penalties (arts 299-311 quater), 5-year stability (art. 342 bis). Loi 18/001 in force at promulgation (its art. 32).

  المرجع

  JO n° spécial du 28 mars 2018

  النوع

  قانون

  سارٍ من

  2018-03-09

  نص القانونغير مسجَّل

  3 مصادر

• Décret n° 23/32 du 26 août 2023 (recouvrement et répartition de la redevance minière)

  Rewrites Règlement minier art. 526: royalty notes de perception at 44% central government, 23% province, 14% ETD, 11% FONAREV, 8% FOMIN.

  النوع

  مرسوم

  سارٍ من

  2023-08-26

  نص القانون

  ملاحظة الباحث: [transcription] Leganet text. See cd.div-royalty-split.

  لا مصدر مسجَّل

• Décret n° 11/28 du 7 juin 2011 portant statuts du CEEC

  CEEC missions (art. 5); resources incl. 65% of the taxe rémunératoire à l'exportation des substances minérales précieuses ou semi-précieuses (art. 7 a) and expertise fees of 1% of value on industrial exports (art. 7 c).

  النوع

  مرسوم

  سارٍ من

  2011-06-07

  نص القانون

  ملاحظة الباحث: [transcription] CEEC-published Word PDF, not the JO facsimile; read in full.

  لا مصدر مسجَّل

• Loi n° 22/065 du 26 décembre 2022 fixant les principes fondamentaux relatifs à la protection et à la réparation des victimes de violences sexuelles liées aux conflits et des victimes des crimes contre la paix et la sécurité de l'humanité

  Art. 25: FONAREV receives 11% of the mining royalty - 6 points from the State share, 2 from the province, 1 from the ETD and 2 from FOMIN - "conformément aux dispositions de l'article 242" of the Mining Code; art. 56 repeals contrary provisions.

  النوع

  قانون

  نص القانون

  ملاحظة الباحث: [transcription] Leganet text; in force 30 days after JO publication (art. 57), JO date not held.

  لا مصدر مسجَّل

• Règlement minier (Décret n° 038/2003 du 26 mars 2003, modifié par le Décret n° 18/024 du 8 juin 2018)

  Artisanal cards (arts 224-231), négociants (arts 242-250), acheteurs of comptoirs (arts 258-265), marchés boursiers (arts 266-268), centres de négoce (art. 25 octies decies), traceability office and production data (arts 25 sexies, 25 vecies), royalty declaration and payment (arts 523-526), superprofit (art. 530 bis), comptoir tax list (art. 537), FX (arts 546-560), mercury ban (art. 575).

  المرجع

  JO n° spécial du 12 juin 2018

  النوع

  مرسوم

  سارٍ من

  2018-06-08

  نص القانونغير مسجَّل

  مصدران

مكتبة القوانين غير متاحة حاليًا. صفحات البحث متاحة؛ حاول مجددًا بعد قليل.

• AML registration or licence as a designated non-financial business (dealer in precious metals)

  يحمله

  Négociant (card-holding trader)

  تصدره

  Competent supervisory authority or self-regulatory body (not designated in the texts held)

  نص القانونغير مسجَّل

  الأساس القانوني: Loi n° 22/068 as amended by Loi n° 25/048, art. 70 (as replaced); art. 82

  ملاحظة الباحث: [not-read] The decree organising DNFBP supervisory authorities (Loi 22/068 art. 82) is not held; which body registers gold dealers is not known.

  مصدر واحد

• State mandate to buy and export artisanal gold, and BCC purchase contract (19-20 Feb 2026)

  يحمله

  DRC Gold Trading SA (state gold trader)

  تصدره

  Government of the DRC (Portefeuille) and BCC

  مصدر ثانويغير مسجَّل

  الأساس القانوني: Contract BCC - DRC Gold Trading SA, February 2026

  ملاحظة الباحث: Whether DRC Gold Trading holds a comptoir agrément or another status among those allowed to export by Code art. 5 was not found in any official text. BCC Règlement 001/26 (17 Aug 2026) exempts gold exported or imported by the BCC or its mandataire for reserves from the EB declaration but does not name DRC Gold Trading.

  3 مصادر

• BCC registration number (immatriculation) of a comptoir

  BCC registration letter (also required in the comptoir agrément file, Code art. 123)

  يحمله

  Comptoir d'achat et de vente (approved buying and export house)

  تصدره

  Banque Centrale du Congo (Direction in charge of exchange operations)

  نص القانون

  الأساس القانوني: Réglementation du change 2014, arts 21-22

  لا مصدر مسجَّل

• Carte d'exploitant artisanal

  Carte d'exploitant artisanal

  يحمله

  Artisanal miner (exploitant artisanal, card holder)

  تصدره

  Ministre provincial des Mines, after the conformity opinion of the Chef de Division provinciale des Mines

  مدة الصلاحية

  One year, renewable without limit (Code art. 111 bis)

  الرسم

  USD 25 for gold (AIM 0495/2008 annex A.1; 2008 amount, later revisions not checked); fixed fee set by regulation (Code art. 111 bis)

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018); Règlement minier (Décret n° 038/2003 du 26 mars 2003, modifié par le Décret n° 18/024 du 8 juin 2018), Code arts 11 bis, 26, 111 bis, 114; Règlement arts 224-231

  3 مصادر

• Carte de négociant

  Carte de négociant

  يحمله

  Négociant (card-holding trader)

  تصدره

  Ministre provincial des Mines, after the conformity opinion of the Chef de Division provinciale des Mines

  الرسم

  Gold: category A USD 1,500, category B USD 250 (AIM 0495/2008 annex A.2; 2008 amounts)

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018); Règlement minier (Décret n° 038/2003 du 26 mars 2003, modifié par le Décret n° 18/024 du 8 juin 2018), Code arts 11 bis, 26, 117 al. 2, 119; Règlement arts 242-250

  3 مصادر

• Agrément as comptoir d'achat et de vente des substances minérales d'exploitation artisanale

  Arrêté d'agrément

  يحمله

  Comptoir d'achat et de vente (approved buying and export house)

  تصدره

  Minister of Mines

  مدة الصلاحية

  Un an, renewable without limit (Code art. 120 al. 3 in the original text, not replaced by the amending law)

  الرسم

  Redevance annuelle anticipative paid to the Trésor on approval and at each renewal, and a caution (Code minier, comptoir article as amended; Règlement minier, artisanal fiscal regime). The amounts are fixed per substance in the annex table of the arrêté interministériel Mines/Finances on the artisanal fiscal regime (see legalBasis); that table gives one currency for the whole table, not beside each figure, so they are not held as amounts here; a later arrêté of the Mines and Finances ministers that probably replaced those rates is not held.

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier as amended; Règlement minier as amended; Arrêté interministériel Mines/Finances on the artisanal fiscal regime, Code arts 120, 123, 124, 126, 127; Règlement art. 537; Arrêté interministériel n°0495/MIN/MINES/01/2008 art. 3 and annex

  مصدران

• Approved buyer (acheteur agréé) employed by the comptoir

  Buyer card

  يحمله

  Comptoir d'achat et de vente (approved buying and export house)

  تصدره

  Minister of Mines (application at the Direction des Mines between 1 January and 1 March)

  مدة الصلاحية

  One year, renewable (Règlement art. 259)

  الرسم

  USD 1,000 per buyer; USD 7,500 per supplementary buyer from the 11th (AIM 0495/2008 annex A.3; 2008 amounts)

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018); Règlement minier (Décret n° 038/2003 du 26 mars 2003, modifié par le Décret n° 18/024 du 8 juin 2018), Code arts 121-122; Règlement arts 258-265

  4 مصادر

• Commercial registration (RCCM) and tax number

  RCCM extract; NIF

  يحمله

  Comptoir d'achat et de vente (approved buying and export house)

  تصدره

  Guichet unique / tax administration

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018), art. 123

  مصدر واحد

• Agrément of a mining cooperative

  Arrêté d'agrément

  يحمله

  Approved mining cooperative (coopérative minière agréée)

  تصدره

  Minister of Mines (application filed at the Division provinciale des Mines; decision notified to SAEMAPE and the Cadastre minier)

  الرسم

  Droit fixe on approval (Code minier, cooperative article as amended); the Règlement minier lists a taxe d'agrément and a redevance annuelle anticipative for the maintenance of a cooperative's validity, and leaves their amount to a joint arrêté interministériel of the Mines and Finances ministers. That arrêté is not held, so no amount is held.

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier as amended; Règlement minier as amended, Code art. 114 bis; Règlement arts 233 bis ff., art. 537

  مصدران

• Membership of an approved mining cooperative

  Cooperative membership record

  يحمله

  Artisanal miner (exploitant artisanal, card holder)

  تصدره

  Cooperative

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018), arts 5, 26, 111

  مصدر واحد

• Prior approval of a marché boursier (mineral exchange for artisanal production)

  يحمله

  Comptoir d'achat et de vente (approved buying and export house)

  تصدره

  Banque Centrale du Congo and Minister of Mines

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018); Règlement minier (Décret n° 038/2003 du 26 mars 2003, modifié par le Décret n° 18/024 du 8 juin 2018), Code art. 128; Règlement arts 266-268

  مصدران

• Permis d'exploitation (exploitation permit)

  Permis d'exploitation certificate

  يحمله

  Industrial mining company (exploitation-permit holder)

  تصدره

  Minister of Mines, registered by the Cadastre Minier

  مصدر ثانويغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018)

  ملاحظة الباحث: Article numbers and term of the permis d'exploitation not read.

  مصدر واحد

• Site qualified as conflict-free ('green') under the ICGLR mechanism

  Site qualification report and site code

  يحمله

  Approved mining cooperative (coopérative minière agréée)

  تصدره

  Ministry of Mines (sites validated by arrêté ministériel)

  نص القانون

  الأساس القانوني: Arrêté ministériel n° 0057/CAB.MIN/MINES/01/2012 (ICGLR mechanism), arts 5, 7

  ملاحظة الباحث: [transcription] Arrêté read as transcribed by CEEC; inspection criteria are in the ICGLR Manual (not held).

  لا مصدر مسجَّل

• Working area inside a delimited Zone d'Exploitation Artisanale

  Arrêté instituting the ZEA

  يحمله

  Approved mining cooperative (coopérative minière agréée)

  تصدره

  Minister of Mines (arrêté delimiting the ZEA)

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018), arts 109-111

  مصدر واحد

• Treasury quotité (7%) of the taxe ad valorem on artisanal gold exports

  Exports of artisanal gold

  المعدل

  7% of the 1.25% taxe rémunératoire (about 0.0875% of value)

  يدفعه

  Approved comptoir

  تحصّله

  DGRAD (LF 2026 line 27 011 300)

  نص القانونغير مسجَّل

  الأساس القانوني: Règlement minier (Décret n° 038/2003 du 26 mars 2003, modifié par le Décret n° 18/024 du 8 juin 2018); Loi de finances 2026 (annex), Règlement art. 537

  ملاحظة الباحث: [inferred] Same levy as cd.tax-export-tax-precious; kept to record the Treasury budget line.

  مصدران

• Export duty on artisanal / non-monetary gold

  Artisanal and non-monetary gold in powder and unwrought forms, 90% to 99.99% gold

  المعدل

  0.5%

  الوعاء

  Customs value of the export

  يدفعه

  Exporter (comptoir or state trader)

  تحصّله

  DGDA

  مصدر ثانويغير مسجَّل

  الأساس القانوني: Loi de finances 2025

  ملاحظة الباحث: [not-read] From PwC's summary of the 2025 Finance Act (Loi 24/011, not held); the 2026 Finance Act (art. 10) keeps the 2025 customs measures in force; the base export tariff (Ordonnance-Loi 012/2012) is not held. The LF 2026 revenue annex has an 'Or artisanal' export-duty line (17 152 140). The 2008 arrêté 0495 annex D gives 'droits de sortie' of 3%, 3%, 3%, 3%, 4%, 1.5% and 0.5% in seven unlabelled columns; 0.5% would be gold if the columns follow p. 3 without 'Autres' [unconfirmed].

  مصدر واحد

• Export duty on industrial gold

  Gold in raw, unwrought and semi-manufactured forms, non-monetary, from industrial production

  المعدل

  3%

  الوعاء

  Customs value of the export

  يدفعه

  Industrial producer

  تحصّله

  DGDA

  مصدر ثانوي

  الأساس القانوني: Loi de finances 2025

  ملاحظة الباحث: [not-read] From PwC's summary of the 2025 Finance Act (Loi 24/011, not held); the 2026 Finance Act (art. 10) keeps the 2025 customs measures in force; the base export tariff (Ordonnance-Loi 012/2012) is not held. The LF 2026 revenue annex has an 'Or artisanal' export-duty line (17 152 140). [conflict] Code art. 234 al. 1 exempts titulaires from export duties; see cd.div-export-duty-titulaire.

  لا مصدر مسجَّل

• Taxe rémunératoire à l'exportation (ad valorem) on artisanal gold

  Exports of artisanal gold

  المعدل

  1.25% of export value (gold)

  الوعاء

  Value at export

  يدفعه

  Approved comptoir (exporter of artisanal gold)

  تحصّله

  Collected and distributed by CEEC (AIM 0495/2008 art. 10): CEEC 65%, CTCPM 18%, SAESSCAM 5%, OCC 1%, OFIDA (customs) 4%, Treasury via DGRAD 7%

  نص القانونغير مسجَّل

  الأساس القانوني: Arrêté interministériel n° 0495/2008 et n° 195/2008; Décret n° 11/28; Règlement minier, AIM annex B and arts 3, 10; Décret art. 7 a; Règlement art. 537

  ملاحظة الباحث: [unconfirmed] 2008 rate read on the JO page image; later changes not checked. [inferred] This is taken to be the 'taxe ad valorem' of Règlement art. 537: the 65% CEEC share matches Décret 11/28 art. 7 a, and LF 2026 line 27 011 300 is the Treasury quotité of the ad valorem tax on artisanal gold exports.

  مصدران

• Taxe d'intérêt commun on gold and diamond transactions

  Transactions in gold and diamonds

  المعدل

  1%

  يدفعه

  Approved comptoir

  تحصّله

  Entités territoriales décentralisées (AIM 0495/2008 annex C)

  نص القانونغير مسجَّل

  الأساس القانوني: Règlement minier; AIM 0495/2008, Règlement art. 537; AIM annex C

  ملاحظة الباحث: Base not stated in either text (Règlement: "sur les transactions d'or et de diamant").

  مصدران

• Redevance minière (mining royalty) on precious metals

  Precious metals (art. 241 e)

  المعدل

  3.5%

  الوعاء

  Valeur commerciale brute (art. 240), defined as the average international quotation of the previous month (art. 1 pt 55 bis); due when the product leaves the extraction or processing site (art. 240; Règlement art. 525)

  يدفعه

  Holders of exploitation permits (incl. small-mine and tailings permits) and approved processing entities (art. 240)

  تحصّله

  Paid per beneficiary: 50% central government, 25% province, 15% ETD, 10% FOMIN (art. 242; Règlement art. 526)

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018), arts 240-242

  4 مصادر

• Redevance minière on precious metals (2002 Code)

  Precious metals (art. 241, 2002)

  المعدل

  2.5%

  الوعاء

  Sales value less transport, analysis, insurance and marketing costs (art. 240, 2002)

  يدفعه

  Holder of the exploitation title

  تحصّله

  Treasury, redistributed 60% central government, 25% province, 15% town or territory (art. 242, 2002)

  نص القانونغير مسجَّل

  الأساس القانوني: Loi n° 007/2002 du 11 juillet 2002 portant Code minier, arts 240-242

  مصدر واحد

• Redevance minière on precious metals (split under Décret 23/32)

  Precious metals (Code art. 241 e)

  المعدل

  3.5%

  الوعاء

  Valeur commerciale brute (Code art. 240)

  يدفعه

  Holders of exploitation permits and approved processing entities

  تحصّله

  Notes de perception per beneficiary: 44% central government, 23% province, 14% ETD, 11% FONAREV, 8% FOMIN (Règlement art. 526 as rewritten by Décret 23/32)

  نص القانونغير مسجَّل

  الأساس القانوني: Loi n° 22/065 du 26 décembre 2022; Décret n° 23/32 du 26 août 2023, Loi art. 25; Décret art. 1 (Règlement art. 526)

  ملاحظة الباحث: The 11% FONAREV share was created by Loi 22/065 art. 25 (a law later than Loi 18/001), taken 6/2/1/2 points from the State, province, ETD and FOMIN shares; Décret 23/32 implements it. validFrom is the decree date; Loi 22/065 took effect 30 days after its JO publication (date not held).

  مصدر واحد

• Tax on superprofits (impôt spécial sur les profits excédentaires)

  Profits when commodity prices rise more than 25% above those in the bankable feasibility study (art. 251 bis)

  المعدل

  50%

  الوعاء

  Excess gross operating surplus over the bankable feasibility study figure plus 25% (Règlement art. 530 bis)

  يدفعه

  Industrial mining companies

  تحصّله

  DGI

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018); Règlement minier (Décret n° 038/2003 du 26 mars 2003, modifié par le Décret n° 18/024 du 8 juin 2018), Code art. 251 bis; Règlement art. 530 bis

  مصدران

• VAT

  Exported gold is zero-rated; domestic sales to the BCC not specifically addressed

  المعدل

  16% standard; 0% on exports

  يدفعه

  Seller

  تحصّله

  DGI

  مصدر ثانوي

  لا مصدر مسجَّل

• CEEC analysis, expertise and certification fees

  Each lot submitted for export

  المعدل

  Industrial exports: 1% of value (Décret 11/28 art. 7 c); tenders: 1% of the sale price paid by the buyer (AM 00049/2022 art. 8); other tariffs by arrêté

  يدفعه

  Exporter

  تحصّله

  CEEC

  نص القانون

  الأساس القانوني: Décret n° 11/28; Arrêté ministériel n° 00049/2022, Décret art. 7 c-d; AM art. 8

  ملاحظة الباحث: Artisanal per-lot tariff and sample fees are set by arrêté interministériel (Décret art. 7 d; not held). EITI 2023: US$16.74m CEEC analysis and expertise fees, US$46.35m total CEEC receipts (all minerals).

  لا مصدر مسجَّل

• Annual redevance on approval and each renewal, and caution, for approved comptoirs

  المعدل

  Gold comptoir: redevance annuelle anticipative USD 50,000; caution USD 25,000; buyer approval USD 1,000 each, USD 7,500 per buyer from the 11th (AIM 0495/2008 annex A.3)

  يدفعه

  Comptoir

  تحصّله

  Treasury (DGRAD)

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018); Règlement minier (Décret n° 038/2003 du 26 mars 2003, modifié par le Décret n° 18/024 du 8 juin 2018), Code art. 120 al. 4; Règlement art. 537

  ملاحظة الباحث: [unconfirmed] 2008 amounts; later revisions not checked. LF 2026 lines 17 136 214 and 27 483 100 confirm DGRAD collection. The redevance is deductible from the profits-tax base for a Congolese comptoir (AIM 0495 art. 4).

  3 مصادر

• Redevance de suivi de change (FX monitoring fee)

  المعدل

  0.2% (2‰)

  الوعاء

  Foreign payments and transfers (general); for mining right-holders, 100% of each export (BCC art. 78)

  يدفعه

  Any party to a foreign-exchange operation; mining right-holders on exports and account movements

  تحصّله

  Banque Centrale du Congo (through approved banks)

  نص القانونغير مسجَّل

  الأساس القانوني: Réglementation du change 2014; Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018), BCC arts 14-15, 78; Code art. 270; Règlement art. 549

  مصدران

• Artisanal gold may be mined only by Congolese card holders who are members of an approved cooperative, in ZEAs; card holders may sell only through their cooperative; only right-holders, processing entities, approved comptoirs, approved cooperatives and négociants may trade, and only right-holders, processing entities and approved comptoirs may export (art. 5); possession or transport requires a card, trader status or buyer approval (art. 115).

  النوع

  أخرى

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018), arts 5, 26, 111, 115, 116, 117

  ملاحظة الباحث: [conflict] art. 5 (2018) vs art. 116 (2002, unamended); see cd.div-art5-art116.

  مصدران

• From February 2026 the BCC has priority access to gold bought by DRC Gold Trading SA for monetary reserves; not a legal monopoly over private comptoirs. Legally, gold exported or imported by the BCC or its mandataire for reserves is exempt from the EB declaration (BCC Règlement 001/26, 17 Aug 2026).

  النوع

  احتكار الدولة

  سارٍ من

  2026-02-19

  مصدر ثانويغير مسجَّل

  3 مصادر

• Every precious-mineral export must be submitted to CEEC for sampling, analysis and valuation and leave with a CEEC certificate of origin issued after payment of duties; CEEC controls packaging and escorts shipments.

  النوع

  وسم المنشأ

  نص القانون

  الأساس القانوني: Arrêté ministériel n° 2503/2007; Décret n° 11/28, AM arts 4-10; Décret art. 5

  ملاحظة الباحث: [transcription]

  لا مصدر مسجَّل

• EU importers of gold above 100 kg a year must carry out OECD-based supply-chain due diligence; eastern DRC is a conflict-affected and high-risk area.

  النوع

  العناية الواجبة في مناطق النزاع

  الحد

  100 kg per year (gold, CN 7108)

  سارٍ من

  2021-01-01

  مصدر ثانويمحجوب

  الأساس القانوني: Regulation (EU) 2017/821, Annex I; arts 4-5

  ملاحظة الباحث: [summary][blocked] EUR-Lex text not held; articles and threshold from a summarising fetch.

  مصدر واحد

• Artisanal gold proceeds must be received in a Congolese bank within 20 days of exit (Réglementation du change art. 32). Mining right-holders receive proceeds within 45 days (Code art. 266) and, during amortisation, must repatriate 60% within 15 days of receipt in the foreign principal account and 100% afterwards (art. 269; Règlement art. 550: at most 60 days overall). FX monitoring fee 2‰ (art. 270).

  النوع

  ضوابط العملة

  الحد

  20 days (artisanal gold); 45 days receipt and 15 days repatriation (right-holders)

  نص القانونغير مسجَّل

  الأساس القانوني: Réglementation du change 2014; Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018), BCC art. 32; Code arts 266, 269, 270

  ملاحظة الباحث: [conflict] BCC 2014 arts 76-77 (60% kept abroad, 40% repatriated) predate and contradict Code art. 269 and Règlement art. 550; see cd.div-fx-quotas.

  مصدران

• ICGLR regional certificate required for gold exports: each component lot must trace to a certified site and be free of the exclusion criteria (armed groups, child labour and others). The certificate is valid 45 days (AM 0057/2012 art. 16); lots without proof of eligibility are seized (art. 19).

  النوع

  العناية الواجبة في مناطق النزاع

  نص القانون

  الأساس القانوني: Arrêté ministériel n° 0057/2012; ICGLR Pact, AM arts 5, 7, 8, 12-16, 19

  ملاحظة الباحث: [transcription] ICGLR Manual not held.

  لا مصدر مسجَّل

• Exploitation-right holders must process minerals into marchand products in their own plants or approved processing entities in the DRC (Code art. 108 bis); export of raw ore needs a Direction des Mines authorisation (Règlement arts 218-222).

  النوع

  اشتراط التكرير المحلي

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018); Règlement minier (Décret n° 038/2003 du 26 mars 2003, modifié par le Décret n° 18/024 du 8 juin 2018), Code art. 108 bis; Règlement art. 218

  ملاحظة الباحث: Doré from an on-site gold room is treated as a marchand product; how gold refining fits this rule was not stated.

  مصدران

• UN Security Council DRC sanctions regime (resolution 1533 committee) with a Group of Experts that reports on illicit gold trade financing armed groups (CODECO in Ituri; AFC/M23 in the Kivus).

  النوع

  العقوبات

  إرشاد رسمي

  ملاحظة الباحث: Designation criteria (resolution text) not read; GoE S/2025/446 paras 160-161 describe payments to CODECO as sanctionable acts.

  لا مصدر مسجَّل

• US SEC issuers using gold must make a reasonable country-of-origin inquiry and, where gold may come from the DRC or an adjoining country, file a conflict minerals report with due diligence on source and chain of custody.

  النوع

  العناية الواجبة في مناطق النزاع

  سارٍ من

  2013-01-01

  نص القانون

  الأساس القانوني: Dodd-Frank s.1502; SEC Rule 13p-1

  ملاحظة الباحث: Rule text read; the EDGAR filing is due by 31 May each year (Form SD).

  لا مصدر مسجَّل

• Any operation of USD 10,000 or more (or equivalent) may not be paid in cash or bearer instruments; a BCC instruction may allow exceptions, notably for holders of comptoirs of precious materials (Loi 22/068 art. 23). Payments in foreign currency of USD 10,000 or more on the national territory go through a bank except where no bank exists (Réglementation du change art. 5).

  النوع

  حد النقد

  الحد

  USD 10,000

  نص القانونغير مسجَّل

  الأساس القانوني: Loi n° 22/068; Réglementation du change 2014, Loi art. 23; BCC art. 5

  ملاحظة الباحث: The BCC instruction granting exceptions for comptoirs is not held.

  مصدر واحد

• Travellers must declare cash and bearer instruments of USD 10,000 or more on entry and exit; undeclared sums are seized in full (Loi 22/068 art. 25). Cash in foreign currency of USD 10,000 or more may not be carried across the border - amounts above must be transferred by bank (Réglementation du change art. 3 al. 2). Inside the country, individuals may not move USD 10,000 or more in cash between towns/territories that have banks (BCC Règlement 001/25 art. 1).

  النوع

  الإقرار عبر الحدود

  الحد

  USD 10,000

  نص القانونغير مسجَّل

  الأساس القانوني: Loi n° 22/068; Réglementation du change 2014; BCC Règlement 001/25, Loi art. 25; BCC art. 3; Règlement 001/25 art. 1

  مصدر واحد

• Dealers in precious stones and/or metals apply customer due diligence (arts 26-56) and suspicious-transaction reporting (arts 92-94) for any operation of USD 15,000 or more (Loi 25/048 art. 72), must be registered or licensed (art. 70) and report systematically transactions reaching that threshold (art. 92 bis). Mining companies must also file STRs (Loi 22/068 art. 92). CEEC and the Cadastre minier are subject to the law (art. 2).

  النوع

  مكافحة غسل الأموال

  الحد

  USD 15,000

  سارٍ من

  2025-07-01

  نص القانونغير مسجَّل

  الأساس القانوني: Loi n° 22/068 as amended by Loi n° 25/048, arts 70, 72, 92 bis (Loi 25/048); arts 2, 92 (Loi 22/068)

  مصدر واحد

• DRC on the FATF list of jurisdictions under increased monitoring since October 2022 (with GABAC); at the June 2026 plenary FATF found the action plan substantially completed (on-site visit pending). Action plan items include designating supervisors for all DNFBP sectors.

  النوع

  مكافحة غسل الأموال

  سارٍ من

  2022-10-21

  معيار

  الأساس القانوني: Loi n° 22/068 as amended by Loi n° 25/048

  لا مصدر مسجَّل

• Export or import outside customs offices, and breach of rules on holding and transport of goods, is contrebande (Code des douanes art. 393): up to 3 years, confiscation and a fine of 1-5 times the value (arts 389-390). Mining Code penalties cover illicit mining, buying, selling, holding and transport of mineral substances (arts 299-305, 311 ter-quater). CNLFM coordinates enforcement (AIM 0719/2010).

  النوع

  الإقرار عبر الحدود

  نص القانونغير مسجَّل

  الأساس القانوني: Code des douanes; AIM 0719/2010; Code minier, Code des douanes arts 389-393; Code minier arts 299-311 quater

  ملاحظة الباحث: [transcription]

  مصدر واحد

• Mercury use by artisanal miners is banned; gravity separation and non-harmful reagents are allowed (Règlement minier art. 575; Annex IV art. 2 also bans explosives).

  النوع

  أخرى

  نص القانونغير مسجَّل

  الأساس القانوني: Règlement minier (Décret n° 038/2003 du 26 mars 2003, modifié par le Décret n° 18/024 du 8 juin 2018), art. 575; Annex IV art. 2

  ملاحظة الباحث: Practice diverges: NGO reporting describes common mercury amalgamation (cd.st-03).

  مصدر واحد

• Artisanal mining and trader cards are reserved to Congolese adults (art. 26); comptoirs must reserve at least 25% of capital for Congolese (art. 126 al. 2 e).

  النوع

  أخرى

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier (Loi n° 007/2002 du 11 juillet 2002, modifiée et complétée par la Loi n° 18/001 du 9 mars 2018), arts 26, 117 al. 2, 126 al. 2 e

  مصدران

• Official artisanal gold exports collapsed after Primera Gold stopped buying in mid-2024 and M23 took Bukavu in February 2025; South Kivu was over 90% of the 2023-24 volume.

  الأرقام: 5.18 t (2023); 1.75 t (2024); c. 2.5 t declared artisanal output (2025); 200 kg in January 2025; 2026 target 15 t

  مصدر ثانويغير مسجَّل

  مصدران

• Industrial production dominates declared output; Kibali was 88.2% of gold export revenue in Q1 2024.

  الأرقام: 2023: production 34,526 kg (US$2,367m); exports 34,904 kg (US$1,427m)

  إرشاد رسمي

  لا مصدر مسجَّل

• Undeclared eastern DRC gold leaves mainly via Uganda (Kampala) and Rwanda, less via Burundi, and is re-exported largely to the UAE.

  الأرقام: Uganda declared 62 t of gold exports (US$6.4bn) in 2024 against 2-3 t domestic output; 60% of Uganda's, 95% of Rwanda's and 99% of Burundi's gold exports go to the UAE (2022)

  مصدر ثانويغير مسجَّل

  مصدر واحد

• [conflict] Code art. 5 (as amended 2018) lets an artisanal card holder market output only through his cooperative, while art. 116 (2002 wording, not amended) still lets 'les exploitants artisanaux' sell to négociants, marchés boursiers, comptoirs or state-approved/state-created bodies. Art. 5 is the later rule.

  نص القانونغير مسجَّل

  مصدران

• [conflict] Export duty on industrial gold versus the Mining Code: art. 234 al. 1 (2002, not amended) exempts the titulaire from all customs duties and other contributions on exports linked to the mining project; art. 234 al. 3 (2018) caps export service fees at 1% of gross commercial value; art. 220 makes the Code's fiscal and customs regime exclusive of any other present or future tax; art. 342 bis guarantees the Code's fiscal, customs and FX regime for 5 years against later legislative change. PwC reports a 3% export duty on industrial gold from the 2025 Finance Act, kept in force for 2026 (Loi 25/060 art. 10). Which prevails for a given producer is not settled in the texts held.

  نص القانونغير مسجَّل

  ملاحظة الباحث: [not-read] The 2025 Finance Act and the export tariff (Ordonnance-Loi 012/2012) are not held.

  مصدران

• [conflict] Repatriation quotas for mining right-holders: BCC Réglementation du change 2014 arts 76-77 let the right-holder keep 60% of export proceeds in the foreign principal account and repatriate 40% within 15 days, whereas Code art. 269 (2018) lets it keep 40% and requires 60% to be repatriated within 15 days during amortisation (100% afterwards), and Règlement art. 550 caps repatriation at 60 days. The 2014 BCC text was not amended on this point in the BCC texts held (2025, 2026).

  نص القانونغير مسجَّل

  مصدران

• In Ituri (Djugu, Mahagi) almost all mining sites are controlled by CODECO/URDPC or Zaïre; national and provincial parliamentarians running illegal mechanised mining paid CODECO US$10,000 a month each; gold goes to Kampala via Aru, Mahagi and Butembo-Kasindi, inflating Uganda's refining and export figures; Bunia had a single official comptoir. Official Ituri exports were just over half a tonne in 2025.

  الأرقام: S/2025/446 paras 158-168

  إرشاد رسميغير مسجَّل

  مصدر واحد

• AFC/M23 took Goma (January 2025) and Bukavu (February 2025) and runs a parallel administration and taxation; DRC Gold Trading suspended buying in Bukavu on 11 March 2025. The Group of Experts found smuggling to Rwanda from AFC/M23 areas at unprecedented levels, threatening traceability integrity.

  مصدر ثانويغير مسجَّل

  ملاحظة الباحث: [summary] The Group of Experts sentence on "unprecedented" smuggling to Rwanda from AFC/M23 areas refers to minerals generally and to the 3T trade, not to gold specifically (S/2025/446 summary).

  مصدران

• Primera Gold DRC (Dec 2022 - 2024) held exclusive artisanal buying rights in South Kivu; researchers found gold sourced from areas with armed groups, child labour and dredging in protected forests, and no ICGLR audit of its activity.

  مصدر ثانوي

  لا مصدر مسجَّل

• Royalty allocation changed without amending Code art. 242: Loi 22/065 (26 Dec 2022) art. 25 gives FONAREV 11% of the royalty (6 points from the State, 2 from the province, 1 from the ETD, 2 from FOMIN), and Décret 23/32 rewrites Règlement art. 526 to 44/23/14/11/8. Code art. 242 as printed (50/25/15/10) and FOMIN's statutes (Décret 19/17 art. 6: 10%) were not updated. The later law prevails.

  نص القانونغير مسجَّلOCR

  مصدران

• The US sanctioned a Rwandan refinery for processing illegally extracted Congolese gold (reported as Gasabo Gold Refinery, 2025).

  مصدر ثانويغير مسجَّل

  ملاحظة الباحث: The refinery's name and sanction date are from background knowledge; the OFAC notice was not read.

  مصدر واحد

• Only about 20-30% of an estimated 40 t of annual artisanal production enters the legal circuit; the rest is smuggled to Uganda, Rwanda and Dubai.

  مصدر ثانويغير مسجَّل

  مصدر واحد

• Export values declared by the industrial producer are well below market: CEEC data show Kibali at US$46,215/kg in H1 2024 against US$64,502/kg for Primera and US$59,500/kg for artisanal exporters; EITI 2023 shows exports of 34.9 t valued at US$1.43bn (c. US$41,000/kg).

  الأرقام: Kibali US$46,215/kg vs Primera US$64,502/kg (H1 2024)

  مصدر ثانوي

  لا مصدر مسجَّل

• The arrêté interministériel of 29 June 2026 that reportedly replaced the 4 Aug 2023 commercialisation and nomenclature arrêté (export rules, gold valuation table).

  المستند الناقص

  Arrêté interministériel n° 009/VPM/CAB.MIN/ECO.NAT/2026, n° 00393/CAB.MIN/MINES/01/2026 et n° 023/CAB.MIN/COM.EXT/2026 du 29 juin 2026

  أين قد يكون

  Journal officiel 2026; leganet.cd (Reglementationproduits); Ministry of Mines

  سبب عدم الحصول عليه

  Known only from a secondary summary (La Base Lextenso); not found online

  يؤثر في

  cd.law-aim-commerce-2023cd.st-23

• Whether the 2008 rates of AIM 0495/2008 (taxe rémunératoire 1.25%, comptoir redevance USD 50,000, caution USD 25,000, card fees) are still current, and the column heading of its export-duty row; the underlying AIM 3154/2007.

  المستند الناقص

  Later arrêtés interministériels Mines/Finances revising AIM 0495/2008 (if any); AIM 3154/CAB.MIN/MINES/01/2007 et 031/CAB/MIN/FINANCES/2007 du 09 août 2007

  أين قد يكون

  mines-rdc.cd; ctcpm.cd e-mine data warehouse; CEEC; leganet.cd

  سبب عدم الحصول عليه

  mines-rdc.cd timed out; CTCPM data-warehouse pages returned 404 (queue cd-5)

  يؤثر في

  cd.tax-export-tax-preciouscd.tax-comptoir-redevancecd.tax-export-duty-asmcd.st-24

• Terms of the BCC - DRC Gold Trading contract and the decree or statutes creating DRC Gold Trading SA. BCC Règlement 001/26 (held) gives the legal exemption for reserve gold but does not name DRC Gold Trading.

  المستند الناقص

  BCC-DRC Gold Trading contract (Feb 2026); statutes of DRC Gold Trading SA

  أين قد يكون

  BCC; Ministère du Portefeuille

  سبب عدم الحصول عليه

  Not published

  يؤثر في

  cd.st-13cd.st-14cd.cr-state-buyer-mandate

• Which authority registers and supervises dealers in precious metals under the AML law, and the BCC instruction allowing cash payments by comptoirs.

  المستند الناقص

  Décret on DNFBP regulatory and control authorities (Loi 22/068 art. 82); BCC instruction under Loi 22/068 art. 23 al. 2

  أين قد يكون

  CENAREF; BCC; Journal officiel

  سبب عدم الحصول عليه

  Not found on CENAREF/BCC pages in this session

  يؤثر في

  cd.cr-dnfbp-registrationcd.ctl-cash-limit

• Other UN Group of Experts reports on gold (midterm Dec 2024; 2026 final). The 2025 final report is now held.

  المستند الناقص

  S/2024/969; S/2026 final report

  أين قد يكون

  documents.un.org

  سبب عدم الحصول عليه

  Not queued in this session

  يؤثر في

  cd.div-ituricd.div-m23

• ICGLR Certification Manual (exclusion criteria, site inspection and chain-of-custody rules for gold).

  المستند الناقص

  ICGLR Regional Certification Mechanism manual

  أين قد يكون

  icglr.org

  سبب عدم الحصول عليه

  Pages on icglr.org returned 404 or no links

  يؤثر في

  cd.ctl-icglrcd.cr-site-qualification

• Export duty schedule for gold in the 2025 Finance Act (kept in force for 2026 by Loi 25/060 art. 10), the export tariff it amends, and the 2025 rectifying law.

  المستند الناقص

  Loi de finances n° 24/011 du 20 décembre 2024 (arts 11-21); Loi de finances rectificative n° 25/044 du 28 juin 2025 (arts 6-7); Ordonnance-Loi n° 012/2012 du 21 septembre 2012 instituant le tarif des droits et taxes à l'exportation

  أين قد يكون

  budget.gouv.cd (budget2025 folders), leganet.cd (Dfiscal/Douanes), Journal officiel, DGDA

  سبب عدم الحصول عليه

  Four budget.gouv.cd URL guesses returned 404 (queue cd-6); not found on leganet in this session

  يؤثر في

  cd.tax-export-duty-asmcd.tax-export-duty-indcd.law-lf-2025cd.st-24cd.st-52

• Remaining articles of the 2026 Finance Act (PDF pp. 27-122 are scans).

  المستند الناقص

  OCR of Loi 25/060 pp. 27-122

  أين قد يكون

  Held: laws/cd-dr-congo/loi-de-finances-2026-loi-25-060.pdf

  سبب عدم الحصول عليه

  OCR on the Mac was slow (about 6 pages per 3-minute run); stopped at p. 40

  يؤثر في

  cd.law-lf-2026

• Blank specimens of the CEEC certificate of origin, the ICGLR certificate (model annexed to AM 0057/2012, not reproduced by CEEC), the bon d'achat, cards and the EB form. Minimum fields are now known from AM 2503/2007 art. 9 and AM 0057/2012 art. 12.

  المستند الناقص

  Blank forms

  أين قد يكون

  CEEC; ICGLR Certification Manual

  سبب عدم الحصول عليه

  Not online

  يؤثر في

  cd.dk-ceec-cert-origincd.dk-icglr-cert

• من الكونغو - كينشاسا إلى الإمارات العربية المتحدة

• من الكونغو - كينشاسا إلى الإمارات العربية المتحدة

• Loi n°18/001 du 09 mars 2018 modifiant et complétant la Loi n° 007/2002 du 11 juillet 2002 portant Code minier (Journal officiel de la République Démocratique du Congo, 59e année, numéro spécial, Kinshasa – 28 mars 2018: Exposé des motifs, col. 1; Loi, col. 6)فتح المصدر
  غير مسجَّلنصParlement (Assemblée nationale et Sénat); promulguée par le Président de la République, Joseph Kabila Kabange · قُرئ في 2026-09-28

  Missing from this copy: Nothing: exposé des motifs and arts 1–32 complete (JO pp. 1–58; pp. 59–60 blank).

• Loi n°18/001 du 09 mars 2018 modifiant et complétant la Loi n° 007/2002 du 11 juillet 2002 portant Code minier (Journal officiel de la République Démocratique du Congo, 59e année, numéro spécial, Kinshasa – 28 mars 2018: Exposé des motifs, col. 1; Loi, col. 6)فتح المصدر
  غير مسجَّلنصParlement (Assemblée nationale et Sénat); promulguée par le Président de la République, Joseph Kabila Kabange · قُرئ في 2026-09-28

  Missing from this copy: Nothing: exposé des motifs and arts 1–32 complete (JO pp. 1–58; pp. 59–60 blank).

• Loi n° 007/2002 du 11 juillet 2002 portant Code minier (texte original)فتح المصدر
  غير مسجَّلنصAssemblée Constituante et Législative – Parlement de transition; promulguée par le Président de la République, Joseph Kabila · قُرئ في 2026-09-28

  Missing from this copy: Nothing found missing: arts 1–344 present. Art. 265 is printed twice (identical). The JO facsimile is not held.

• Loi n° 007/2002 du 11 juillet 2002 portant Code minier (texte original)فتح المصدر
  غير مسجَّلنصAssemblée Constituante et Législative – Parlement de transition; promulguée par le Président de la République, Joseph Kabila · قُرئ في 2026-09-28

  Missing from this copy: Nothing found missing: arts 1–344 present. Art. 265 is printed twice (identical). The JO facsimile is not held.

• DRC: Aiming for 15 Tons of Artisanal Gold by 2026 (12 Mar 2026, updated 11 Jun 2026)فتح المصدر
  غير مسجَّلغير مذكورCapmad
• Or monétaire : accord entre la BCC et DRC Gold Trading SA (22 Feb 2026)فتح المصدر
  غير مسجَّلغير مذكورFinancial Afrik
• Décret n° 038/2003 du 26 mars 2003 portant Règlement minier tel que modifié et complété par le Décret n° 18/024 du 08 juin 2018 (textes coordonnés)فتح المصدر
  غير مسجَّلنصPremier Ministre (Bruno Tshibala Nzenzhe), sur proposition du Ministre des Mines (Martin Kabwelulu), le Conseil des Ministres entendu · قُرئ في 2026-09-28

  Missing from this copy: Complete: arts 1–598, signatures, Annexes I–XVIII and the table of contents. Arts 579–596 are printed as "abrogé".

• Loi n° 22/068 du 27 décembre 2022 portant lutte contre le blanchiment de capitaux et le financement du terrorisme et de la prolifération des armes de destruction massiveفتح المصدر
  غير مسجَّلنصParlement (Assemblée nationale et Sénat); promulguée par le Président Félix Antoine Tshisekedi Tshilombo · قُرئ في 2026-09-28

  Missing from this copy: Complete (exposé des motifs, arts 1–211). The promulgation date is left blank ("le……").

• DRC Gold Mining SA autorisée à acheter l'or congolais et le revendre à la BCC (23 Feb 2026)فتح المصدر
  غير مسجَّلغير مذكورRadio Okapi
• Décret n° 19/17 du 25 novembre 2019 portant statut, organisation et fonctionnement d'un établissement public dénommé Fonds Minier pour les Générations Futures, « FOMIN » en sigleفتح المصدر
  غير مسجَّلOCRPremier Ministre (Sylvestre Ilunga Ilunkamba); Ministre des Mines (Prof. Willy Kitobo Samsoni) contresigne · قُرئ في 2026-09-28

  Missing from this copy: Complete (visas, arts 1–40, signatures).

• Arrêté interministériel n° 0495/CAB.MIN/MINES/01/2008 et n° 195/CAB/MIN/FINANCES/2008 du 22 août 2008 fixant les performances, le régime douanier, fiscal et parafiscal applicable aux exploitants artisanaux, négociants, comptoirs d'achat des substances minérales de production artisanale et entités de traitement ou de transformationفتح المصدر
  غير مسجَّلنصMinistre des Mines (Martin Kabwelulu) et Ministre des Finances (Athanase Matenda Kyelu) · قُرئ في 2026-09-29

  Missing from this copy: Annex table is an image on leganet — not in this .md; see the JO copy.

• Annexe à l'Arrêté interministériel n° 00325/CAB.MIN/MINES/01/2021, n° 010/CAB.MIN/ECONAT/2021 et n° 0012/CAB.MIN/COM.EXT/2021 du 17 septembre 2021 portant réglementation de la commercialisation et de l'exportation ainsi que nomenclature des produits miniers marchandsفتح المصدر
  غير مسجَّلOCRMinistres des Mines, de l'Économie nationale et du Commerce extérieur · قُرئ في 2026-09-29

  Missing from this copy: Complete as a facsimile; the OCR text of the tables is unreliable.

• Congo Mines - Réglementation (document list)فتح المصدر
  غير مسجَّلغير مذكورCarter Center / Congo Mines
• RDC: La banque centrale veut acheter l'or des paysans, mais il faudra gérer des défis (22 Feb 2026)فتح المصدر
  غير مسجَّلغير مذكورAgence Ecofin
• Redevance minière : vers la création d'oligarchies locales ? (2022)فتح المصدر
  غير مسجَّلغير مذكورPole Institute
• Or artisanal : DRC Gold Trading vise 15 tonnes pour renforcer les réserves de la BCCفتح المصدر
  غير مسجَّلغير مذكورMines.cd
• Regulation (EU) 2017/821فتح المصدر
  محجوبغير مذكورEUR-Lex
• Gold smuggling from DRC's Ituri province to Uganda on the rise, says UN (2 July 2026)فتح المصدر
  غير مسجَّلغير مذكورAfricanews
• M23 Leverages Taxes and Minerals to Sustain DRC Operationsفتح المصدر
  غير مسجَّلغير مذكورJamestown Foundation
• RDC : après -66 % en 2024, nouvelle baisse des exportations d'or artisanal en 2025 ?فتح المصدر
  غير مسجَّلغير مذكورAgence Ecofin
• RDC : répartition de la redevance minière, encore des couacs à régler ! (13 June 2022)فتح المصدر
  غير مسجَّلغير مذكورZoom Eco