غينيا

• Banque Centrale de la République de Guinée (BCRG)

  Receives the prior declaration of every gold import or export (Code art. 186); takes part in weighing and valuing ingots and lots and stores sealed gold until export (D/2014/013 arts. 7-8); reference price for the artisanal export tax (Code art. 164); co-regulates artisanal gold trade (art. 61); holds mining companies' export receipts (art. 184); monitors comptoirs' repatriation within 45 days and checks each comptoir shipment file, KYC and source of funds through its Direction des Matières Précieuses (Règlements 098 and 103/2022); collects a fee on gold exports (ITIE 2023); may itself export refined gold (D/2026/216 art. 5).

  الموقع

  https://www.bcrg-guinee.org/

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدر واحد

• Bureau National d'Expertise de Diamants, Or et Matières Précieuses (BNE); called 'Office Guinéen d'Expertise de l'or, du diamant et autres matières précieuses (OGE)' in the 2026 decree

  Proposes the authorisation of gold traders and Bureaux d'Achat (Code arts. 59-60); receives the prior declaration of precious-metal imports and exports on its form and forwards it within 24 hours to the BCRG, Customs and the LNG; attends the weighing and valuation; visas the export declaration of artisanal gold beforehand; liquidates the annual fees of collectors and comptoirs (D/2014/013 arts. 2, 6-8); issues the attestation de conformité required for refined-gold exports (D/2026/216 art. 6).

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدر واحد

• Brigade anti-fraude des matières précieuses

  Supports the DNM in controlling artisanal mining (Code arts. 9, 55); may attend the weighing and valuation of precious metals (D/2014/013 art. 7(3)); part of the 2026 refined-gold export chain (D/2026/216 art. 4).

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Direction Générale des Douanes (DGD)

  Must be present at every gold import or export (Code art. 186); attends weighing; receives the detailed export declaration, collects the precious-metals and artisanal export taxes through the Receveur Spécial des Douanes and grants mainlevée (D/2014/013 arts. 7-8; Customs Code arts. 53, 132).

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Direction Générale des Impôts (DGI)

  Collects the taxes defined by the Code Général des Impôts (ITIE Guinée report). Named as NIF issuer only by a secondary source.

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• ITIE Guinée (EITI multi-stakeholder group)

  Publishes EITI reports reconciling company payments (including gold producers) with government receipts.

  الموقع

  https://www.itie-guinee.org/

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدران

• Laboratoire National de Géologie (LNG)

  Receives samples of mining products for export and sets the reference grade (Code art. 198); weighs and values gold ingots and artisanal lots with the BCRG and issues the identification sheet (D/2014/013 arts. 7-8); part of the 2026 export chain (D/2026/216 arts. 3-4).

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Ministère des Mines et de la Géologie (MMG), including the Centre de Promotion et de Développement Minier (CPDM) and the mining cadastre

  Grants mining titles and, by arrêté, artisanal authorisations (Code art. 54; D/2014/012 arts. 114-116); authorises gold traders (Balanciers, Masters, Collecteurs) and the opening of Bureaux d'Achat Agréés by arrêté on the BNE's proposal (Code arts. 59-60); regulates artisanal gold trade and export with the BCRG (art. 61); receives prior declarations of purchase, sale, export and refining operations (art. 141); under the 2026 regime approves refineries by arrêté, issues the export authorisation for refined gold, and is to set up the national traceability platform (D/2026/216 arts. 2, 6, 8).

  الموقع

  https://mines.gov.gn/

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Task Force interministérielle Mines et Revenus (TFMR)

  Interministerial committee (MEFB, MMG, BCRG, LNG, customs and tax directorates) created on 16 July 2026 to monitor mining exports and revenue, harmonise quantity/quality evaluation and reference prices, and check the compliance of artisanal-sector operators (comptoirs, collectors).

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Arrêté conjoint A/2016/6074/MEF/MMG/SGG fixant les taux et tarifs des droits fixes, des taxes et redevances des titres miniers et autorisations

  Fixed fees, surface royalties and filing fees for mining titles; for gold: exploration permit USD 20/km² at grant; industrial operating permit USD 10,000/km² at grant; semi-industrial USD 4,500/km²; concession USD 6,000/km²; surface royalty on industrial operating permits USD 75/km² at grant. Sets no fee for artisanal authorisations, collectors or comptoirs.

  المرجع

  Arrêté conjoint A/2016/6074/MEF/MMG/SGG du 26 septembre 2016

  النوع

  لائحة

  سارٍ من

  2016-09-26

  نص القانون

  ملاحظة الباحث: [transcription] Fee tables of pp. 2-3 transcribed by hand from the page images (OCR unusable); transcription now in the local copy.

  لا مصدر مسجَّل

• Arrêté conjoint A/2018/5212/MEF/MMG/MB/MATD/SGG portant application de l'article 165 du Code minier

  Allocates the 5% precious-metals tax and the artisanal gold export tax 80% national budget, 15% to the Fonds National de Développement Local (managed by ANAFIC), 5% to the Fonds d'Investissement Minier.

  المرجع

  Arrêté conjoint A/2018/5212 du 13 juillet 2018

  النوع

  لائحة

  سارٍ من

  2018-07-13

  نص القانون

  ملاحظة الباحث: [ocr] Scan; the arrêté number is partly handwritten (OCR '5212'/'2755'); 5212 follows the ITIE 2023 report.

  لا مصدر مسجَّل

• Joint arrêté MMG-BCRG of April 2021 completing the gold export procedure (number not found)

  Completes the June 2020 decree; sets the export procedure and fee split.

  النوع

  لائحة

  مصدر ثانوي

  ملاحظة الباحث: [not-read] Known only from the Guinee7 procedure article; not found on the Ministry of Mines media library or the BCRG regulatory-texts page (2026-09-29). [conflict] gn.div-export-fee: the USD 2,500 fee attributed to these texts differs from the BCRG fee reported by ITIE Guinée.

  لا مصدر مسجَّل

• Lettre officielle du Ministre du Budget au Gouverneur de la BCRG du 12 février 2016 suspendant temporairement le régime de taxation des exportations des comptoirs d'achat d'or

  Suspends taxation of gold exports by buying comptoirs (the 1% art. 164 tax) and removes the commissions/fees collected by the BCRG; the ITIE 2023 report says the suspension continued in 2021 and records no artisanal gold export tax collected in 2023.

  النوع

  أخرى

  سارٍ من

  2016-02-12

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [not-read] The letter itself is not published and not held; known from the ITIE Guinée 2023 report (Tableau 24, item 8). [conflict] gn.div-artisanal-tax: the EITI International Secretariat dates the suspension to July 2016.

  مصدران

• Instruction N°037/BCRG du 04 février 2015 relative aux conditions de commercialisation et d'exportation de l'or en République de Guinée

  Sets the conditions for trading and exporting gold, including the legal time limit for repatriating comptoirs' export proceeds (referred to in BCRG Règlement 103/2022 art. 4); the ITIE 2023 report attributes the BCRG export fee to a BCRG circular on the 'conditions de commercialisation et exportations de l'or'.

  المرجع

  Instruction N°037/BCRG du 04 février 2015

  النوع

  تعميم

  سارٍ من

  2015-02-04

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [not-read] Title and date from the visa of BCRG Règlement 103/2022; text not published on the BCRG site. The invest.gov.gn page 'conditions-de-commercialisation-de-l-or' cited by the ITIE report could not be downloaded (connection error, 2026-09-29).

  مصدر واحد

• Règlement N°098/2022/BCRG relatif au suivi des recettes d'exportation des matières précieuses dans le système financier guinéen

  Monitoring of FX flows from precious-metal exports: banks report weekly the FX withdrawals of approved gold comptoirs; the BCRG may restrict the next operations of a comptoir that does not repatriate export proceeds through the banking circuit within 45 days; comptoirs may sell their export proceeds only to exchange bureaux listed as compliant by the BCRG (arts. 2, 5, 8).

  المرجع

  Règlement N°098/2022/BCRG du 04 janvier 2022

  النوع

  لائحة

  سارٍ من

  2022-01-04

  نص القانون

  ملاحظة الباحث: [ocr] Scan; 45-day limit checked against the page image.

  لا مصدر مسجَّل

• Règlement N°103/2022/LBC-FT/CC/BCRG portant mise à disposition des recettes d'exportation des matières précieuses en faveur des comptoirs agréés

  Before a comptoir's shipment, the BCRG's Direction des Matières Précieuses checks its file (RCCM, articles, managers' ID, BNE authorisation, export licence or renewal certificate, tax clearance, KP certificate for diamonds), the source of the funds used to buy the gold, compliance with the legal repatriation time limit on earlier shipments, a KYC form and the contract with the foreign partner; repatriation SWIFT messages must quote the shipment file number; funds are released only after checks (SWIFT copy, BNE authorisation, gold identification sheet, shipment evaluation sheet, air waybill, export licence, proof of earlier repatriations); non-compliant comptoirs have shipments suspended (arts. 3-13).

  المرجع

  Règlement N°103/2022/LBC-FT/CC/BCRG du 25 octobre 2022

  النوع

  لائحة

  سارٍ من

  2022-10-25

  نص القانون

  ملاحظة الباحث: [ocr] Scan; number and date checked against the page image.

  لا مصدر مسجَّل

• Code Général des Impôts

  VAT at 18% (art. 373-I) and 0% on direct exports of goods (art. 373-II-1); exemptions (art. 362) include the Mining Code operations referred to in its arts. 168, 171-I, 173 and 176 but no general exemption for gold; comptoirs, collectors, balanciers are under ordinary-law taxation (art. 87 bis) and excluded from the single business tax (art. 276).

  المرجع

  Loi L/2021/032/AN du 04 juillet 2021, applicable à compter du 1er janvier 2022 (art. 1242)

  النوع

  قانون

  سارٍ من

  2022-01-01

  نص القانون

  ملاحظة الباحث: [unconfirmed] The copy held is titled 'Projet de Code Général des Impôts'; that it matches the enacted text is not confirmed. Only the articles listed in the source note were read.

  لا مصدر مسجَّل

• Code minier de la République de Guinée

  Framework law for mining and precious-metal trade. Gold traders (Balanciers, Masters, Collecteurs; Guinean nationals) are authorised by arrêté of the Minister on the BNE's proposal (art. 59); gold is exported exclusively through Acheteurs in Bureaux d'Achat Agréés opened by ministerial arrêté on the BNE's proposal (art. 60); holding and selling gold outside professional trade is free, and artisanal gold trade and export are regulated by the Minister with the BCRG (art. 61); artisanal authorisation reserved to Guinean nationals, ½ ha for gold, max. 2, 1 year renewable (arts. 53, 57, 63); priority supply of local processing units (art. 139); prior declaration to the Minister of purchase, sale, import, export and refining operations (art. 141); 5% tax on industrial/semi-industrial precious metals on the ingot value at the BCRG weighing, London afternoon fixing (art. 161-I); precious metals exempt from the art. 163 export tax; 1% export tax on artisanal gold on the BCRG purchase price (art. 164); allocation 80/15/5 (art. 165); Contribution au Développement Local 1% of turnover for gold (art. 130); FX repatriation into BCRG accounts (art. 184); import/export of gold subject to prior declaration to the BCRG in the presence of Customs (art. 186).

  المرجع

  Loi L/2011/006/CNT du 9 septembre 2011 portant Code minier

  النوع

  قانون

  سارٍ من

  2011-09-09

  نص القانونغير مسجَّلOCR

  ملاحظة الباحث: [transcription] Read in the Ministry's consolidated reproduction (CPDM), which says it is for reference only and that only the 2011 Law and the 2013 amending law are authoritative; the amended articles relied on (1, 139, 161-I, 164, 165, 184-186, 212) were checked against the text of Loi L/2013/053/CNT. [not-read] The 2011 Law as promulgated (JO) is not held, so unamended articles (e.g. 53-63, 130, 141) rest on the consolidation only. gn.src-gmi-code is an unofficial English translation kept for reference.

  مصدر واحد

• Décret D/2014/012/PRG/SGG portant gestion des autorisations et des titres miniers

  Title VIII (arts. 114-128): artisanal operating authorisation - application to the Minister filed at the DNM by a Guinean national, ½ ha for gold and max. two per holder, with a commitment to sell production through Bureaux d'Achat, Balanciers, Collecteurs and approved comptoirs; granted by ministerial arrêté on payment of the fixed fee; explosives and chemicals for processing banned save ministerial waiver; valid 1 year, renewal filed 60 days before expiry; non-transferable save inheritance; withdrawn for non-renewal, 6-month inactivity, breach of conditions, unauthorised transfer, 'non respect de la procédure de commercialisation' or HSE breaches, after 30 working days' formal notice.

  المرجع

  Décret D/2014/012/PRG/SGG du 17 janvier 2014

  النوع

  مرسوم

  سارٍ من

  2014-01-17

  نص القانون

  ملاحظة الباحث: [ocr] Scan; Title VIII read by OCR (figures ½ ha, 2, 1 year, 60 days, 30 days not individually checked against the images; signature date checked).

  لا مصدر مسجَّل

• Décret D/2014/013/PRG/SGG relatif à l'application des dispositions financières du Code minier

  Art. 2: collectors, comptoirs and Bureaux d'Achat Agréés pay an annual fixed fee set by joint arrêté, liquidated by the BNE. Art. 6: import and export of precious metals subject to prior declaration to the BNE on a BNE form (exporter, exit date, quantity and quality, value, carriers, supplier/consignee), which the BNE forwards within 24 hours to the BCRG, Customs and the LNG. Art. 7: 5% tax on industrial/semi-industrial precious metals - ingot valued by the LNG with the BCRG in the presence of the BNE, Customs and Sécurité Minière, at the London morning fixing on the day of weighing; fiche d'identification (LNG) and fiche d'évaluation signed by all; ingots sealed and stored at the BCRG; for export, tax paid at the exit customs office (Receveur Spécial des Douanes), then mainlevée and visa of the export declaration. Art. 8: artisanal gold collected by Bureaux d'Achat Agréés - lot weighed by the LNG in the presence of the BCRG, Customs and the BNE, London morning fixing; only Bureaux d'Achat Agréés may export; export declaration visaed beforehand by the BNE, processed within 48 hours; tax paid to the Receveur Spécial des Douanes; mainlevée. Arts. 11-15: late-payment interest 2%/month, penalties 10-80%.

  المرجع

  Décret D/2014/013/PRG/SGG du 17 janvier 2014

  النوع

  مرسوم

  سارٍ من

  2014-01-17

  نص القانون

  ملاحظة الباحث: [ocr] Scan; arts. 6-8 and number checked against the page images. [conflict] gn.div-declaration-body and gn.div-fixing: the decree's BNE declaration and morning fixing differ from Code arts. 186 and 161-I/164.

  لا مصدر مسجَّل

• Décret D/2026/212/PRG/SGG portant réglementation de la filière aurifère nationale

  Earlier 2026 gold-sector decree, repealed five days later by D/2026/216 art. 16 ('abroge ... notamment celles du Décret D/2026/212/PRG/SGG du 03 Juillet 2026, portant règlementation de la filière aurifère nationale').

  المرجع

  Décret D/2026/212/PRG/SGG du 03 juillet 2026

  النوع

  مرسوم

  سارٍ من

  2026-07-03

  أُلغي في

  2026-07-08

  نص القانونغير مسجَّل

  ملاحظة الباحث: [not-read] Existence, title, date and repeal from D/2026/216 art. 16; the decree's text is not published in JO n°13-17 of 2026 and was not found. [conflict] gn.div-decree-216-dates: the press cited it as 'D-2026-0212-PRG-SGG'.

  مصدر واحد

• Décret D/2026/216/PRG/SGG portant règlementation de l'exportation de l'or raffiné

  Every export of gold produced in Guinea must be preceded by compulsory local refining in a State-approved refinery; exported gold must be a numbered refined ingot with a certificate of analysis, certificate of origin and export authorisation (art. 3). 'Or brut' = gold (ore, concentrate, doré, alloy) below 99.5% purity; 'or raffiné' = 99.5%-99.99% certified by a refinery authorised in Guinea; a refinery holds an 'autorisation particulière valant agrément' by arrêté of the Minister of Mines (art. 2). Only industrial and semi-industrial mining companies and approved buying-and-export comptoirs may export refined gold; the BCRG may also export; procedures to be set by arrêté of the Minister of Mines (art. 5). Nine documents are required for each export (art. 6). Responsible-sourcing due diligence incl. AML/CFT for all actors (art. 7); national traceability platform to be set up by the MMG, rules by arrêté (art. 8); no gold activity without agrément/authorisation/licence (art. 9); priority supply of approved refineries under Code art. 139, conditions by arrêté (art. 10); owners keep title to their refined gold, refineries act as toll refiners and may buy (art. 11); sanctions incl. suspension/withdrawal, immobilisation/seizure, and seizure for the State of any raw-gold export (art. 12); fraudulent raw-gold export is a customs and mining offence (art. 13); 90-day transition from signature during which raw gold is exported under existing rules (art. 14); repeals Décret D/2026/212/PRG/SGG du 03 juillet 2026 portant réglementation de la filière aurifère nationale, in force from signature (art. 16).

  المرجع

  Décret D/2026/216/PRG/SGG du 08 juillet 2026 (heading and signature; the JO table of contents dates it 03 juillet 2026), Journal officiel n°15 du 15 août 2026, pp. 494-496

  النوع

  مرسوم

  سارٍ من

  2026-07-08

  نص القانون

  ملاحظة الباحث: [conflict] gn.div-decree-216-dates: the JO table of contents dates the decree 3 July 2026 while its heading and signature read 8 July 2026; the press reported 95.5% instead of the published 99.5% threshold. [time-limited] The 90-day transition (art. 14) runs from signature on 8 July 2026 and ends on 6 October 2026. [not-read] The implementing arrêtés (export procedure art. 5, traceability platform art. 8, supply conditions art. 10, refinery approvals art. 2) were not found in JO n°13-17 of 2026.

  لا مصدر مسجَّل

• Presidential decree of June 2020 on gold export procedure (number not found)

  Basis, with the April 2021 joint arrêté, of the current export procedure: 72-hour request to BNE, BNE evaluation, BCRG alert to Customs and anti-fraud brigade, joint signature, USD 2,500 fees, 5% tax on LBMA PM fix.

  النوع

  مرسوم

  مصدر ثانوي

  ملاحظة الباحث: [not-read] Known only from the Guinee7 procedure article; number and text not found on the Ministry of Mines, JO or BCRG sites searched on 2026-09-29. [summary] The BNE/BCRG/LNG/DGD roles it is said to set largely restate Décret D/2014/013/PRG/SGG arts. 6-8 (gn.law-d-2014-013), which is held. [conflict] gn.div-export-fee: the USD 2,500 fee attributed to these texts differs from the BCRG fee reported by ITIE Guinée.

  لا مصدر مسجَّل

• Loi L/2000/006/AN du 28 mars 2000 portant réglementation des relations financières relatives aux transactions entre la République de Guinée et l'étranger

  Foreign-exchange law ('Réglementation des changes'). Art. 7: the BCRG controls current transactions with abroad. Art. 8: every arrangement between a resident and a non-resident giving rise to a settlement 'doit obligatoirement transiter par une banque de la place'. Art. 10: 'les règlements en provenance de l'étranger sont réalisés par rapatriement de devises qui sont, soit cédées au Marché des changes ou à la Banque Centrale, soit versées dans un compte en devises ouvert auprès d'une banque de la place'. Art. 11: export of foreign-currency means of payment is regulated by Instruction of the BCRG Governor (the basis for the BCRG gold-proceeds règlements). Art. 17: offences recorded by Customs, Finance inspectors, judicial police, BCRG inspectors or authorised intermediaries. Art. 19: prosecution only on the Governor's complaint; art. 21: the Governor may settle. Art. 24: fine of three to five times the value of the object of the fraud and 3-6 months' imprisonment (up to one year on repeat). Art. 25: confiscation of the corpus delicti or an equal sum plus illicit profit. Art. 29: in force at promulgation. Implemented by BCRG Instruction 112/DGAEM/RCH/00 of 11 Sept 2000 (not held).

  المرجع

  Loi L/2000/006/AN (signed 'Fait à Conakry le 18 Mars 2000' in the BCRG compendium; cited as 'du 28 mars 2000' in D/2026/216 and BCRG Règlements 098/103/2022)

  النوع

  قانون

  سارٍ من

  2000-03-18

  نص القانون

  ملاحظة الباحث: [conflict] gn.div-fx-law-date: the compendium text is dated 18 March 2000; the decrees and règlements citing it say 28 March 2000. inForceFrom follows the signed text (art. 29, in force at promulgation). Read from the BCRG compendium, not the JO.

  لا مصدر مسجَّل

• Arrêté conjoint AC/2026/544/MMG/MEFB/SGG portant création d'un comité interministériel chargé du suivi des recettes issues des industries extractives (Task Force interministérielle Mines et Revenus)

  Creates the TFMR to monitor mining exports and revenue, harmonise quantity/quality evaluation and reference prices, and ensure the compliance of artisanal-sector operators (comptoirs, collectors and others); members from the MEFB, MMG, BCRG and the LNG.

  المرجع

  Arrêté conjoint AC/2026/544/MMG/MEFB/SGG du 16 juillet 2026, JO n°14 du 30 juillet 2026, pp. 463-465

  النوع

  لائحة

  سارٍ من

  2026-07-16

  نص القانون

  لا مصدر مسجَّل

• Loi relative à la lutte contre le blanchiment de capitaux et le financement du terrorisme (2021)

  Guinea's AML/CFT law; art. 5 lists the obligated persons (including designated non-financial businesses and professions); art. 46 cash and wire-transfer reporting to the CENTIF, with thresholds set by BCRG Instruction 111/2023 (GNF 150,000,000). It replaced the earlier Loi L/2006/010/AN (held in the BCRG compendium, pp. 40-57), whose art. 1 already listed 'les négociants en métaux précieux ou en pierres précieuses' as non-financial businesses and whose art. 7 required them to identify clients for cash transactions of GNF 75 million or more.

  المرجع

  Cited as 'Loi L/2021/0024/AN du 16 juin 2021' (BCRG Règlements 098 and 103/2022) and as 'Loi L/2021/AN du 17 août 2021' (BCRG Instructions 109 and 111/2023)

  النوع

  قانون

  سارٍ من

  2021-06-16

  إرشاد رسمي

  ملاحظة الباحث: [not-read] The law itself is not held; its content is known only from BCRG instructions. [conflict] gn.div-aml-law-reference: two different numbers/dates are cited for it. [inferred] That the 2021 law repealed L/2006/010/AN is inferred (the 2021 text is not held).

  لا مصدر مسجَّل

• Loi portant amendement de certaines dispositions de la loi L/2011/006/CNT portant Code minier

  Its art. 1 amends arts. 1, 19, 20, 21, 34, 37, 41, 88, 91, 94, 108, 109, 121, 125, 137, 138, 139, 150, 161, 162, 163, 166, 167, 168, 171, 172, 174, 176, 178, 179, 180, 181, 182, 206, 207, 208, 209, 211, 212 and 217 of the 2011 Code; the body also restates as 'nouveau' arts. 30, 159, 160, 164, 165, 169, 170, 173, 175, 177 and 183-189, which the art. 1 list does not name. Art. 4: in force from its promulgation.

  المرجع

  Loi L/2013/053/CNT du 8 avril 2013

  النوع

  قانون

  سارٍ من

  2013-04-08

  نص القانونغير مسجَّلOCR

  ملاحظة الباحث: [ocr] Scan read by OCR; number, art. 1 list and arts. 161-I, 164, 185-186, 3-4 checked against the page images. [unconfirmed] inForceFrom is the CNT adoption date (8 April 2013); art. 4 sets entry into force at promulgation, whose date and JO reference are not in the copy held.

  مصدر واحد

• Code des Douanes de la République de Guinée

  Goods whose export requires an authorisation, licence or certificate are 'prohibited' goods when presented without it (art. 53); exporters must comply with foreign-trade and foreign-financial-relations rules (art. 57); every exported good requires a detailed declaration (art. 132). The Mining Code's export taxes are collected under customs procedure.

  المرجع

  Loi L/2015/007/AN du 25 mai 2015

  النوع

  قانون

  سارٍ من

  2015-05-25

  نص القانون

  ملاحظة الباحث: [not-read] Only arts. 1, 53-57 and 132-134 were read; offence and penalty articles were not.

  لا مصدر مسجَّل

• Décret D/2017/285/PRG/SGG portant modalités de constitution et de gestion du Fonds de Développement Economique Local (FODEL)

  Implements Code art. 130: holders of exploitation titles and permanent quarry authorisations pay an annual Contribution au Développement Local of 0.5% (bauxite, iron) or 1% (other substances) of the previous year's turnover excluding tax, due by 15 March; artisanal authorisation holders are exempt (arts. 2, 3, 6).

  المرجع

  Décret D/2017/285/PRG/SGG du 31 octobre 2017

  النوع

  مرسوم

  سارٍ من

  2017-10-31

  نص القانون

  ملاحظة الباحث: [ocr] Scan; rates and date checked against the page images.

  لا مصدر مسجَّل

• Government/BCRG measure of March 2026 raising mining export-proceeds repatriation to 60-70% (instrument not identified)

  Raises the repatriation share from 50% to 60-70% of mining export revenue through local banks; requires DDI-DDE export procedures, local-bank payment of operating costs, and settlement of domestic purchases in foreign currency (as reported).

  النوع

  أخرى

  سارٍ من

  2026-03-31

  مصدر ثانويغير مسجَّل

  ملاحظة الباحث: [not-read] Reported by Agence Ecofin on 1 April 2026; the underlying instrument was not found on the BCRG regulatory-texts page or in JO n°13-17 of 2026 (checked 2026-09-29).

  مصدر واحد

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

• Authorisation to trade artisanal gold as a Collecteur (agent collecteur)

  Trader authorisation

  يحمله

  Authorised gold collector (agent collecteur)

  تصدره

  Minister of Mines, by arrêté, on the BNE's proposal

  الرسم

  Annual fee (Code art. 159-II; D/2014/013 art. 2): GNF 2,500,000 as reported by ITIE Guinée

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, art. 1 (définition), art. 59

  ملاحظة الباحث: [not-read] The implementing text on traders' functions (art. 59) was not found; the fee amount is from the ITIE 2023 report.

  مصدر واحد

• Arrêté authorising the opening of a Bureau d'Achat Agréé (gold buying office, in practice 'comptoir d'or')

  Arrêté d'agrément

  يحمله

  Purchaser in an accredited gold buying agency (comptoir d'achat et d'exportation d'or)

  تصدره

  Minister of Mines (arrêté), on the BNE's proposal

  الرسم

  Annual fee (Code art. 159-II; D/2014/013 art. 2): GNF 25,000,000 per comptoir and GNF 5,000,000 per buyer, as reported by ITIE Guinée

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, art. 60

  مصدر واحد

• State approval (agrément) as a gold refinery

  يحمله

  State-approved gold refinery in Guinea

  تصدره

  Minister of Mines, by arrêté ('autorisation particulière valant agrément')

  نص القانون

  الأساس القانوني: Décret D/2026/216/PRG/SGG du 08 juillet 2026, art. 2

  ملاحظة الباحث: [not-read] No approval arrêté for any refinery was found in JO n°13-17 of 2026.

  لا مصدر مسجَّل

• Authorisation to trade artisanal gold as a Balancier

  Trader authorisation

  يحمله

  Authorised scaleman (peseur)

  تصدره

  Minister of Mines, by arrêté, on the BNE's proposal

  نص القانون

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, art. 59

  لا مصدر مسجَّل

• Autorisation d'exploitation artisanale (artisanal operating authorisation)

  Artisanal operating authorisation

  يحمله

  Artisanal mining master ('Maître') holding an artisanal operating authorisation

  تصدره

  Minister of Mines, by arrêté, on the DNM's proposal (application filed at the DNM)

  مدة الصلاحية

  One (1) year from the arrêté, renewable for periods of one (1) year; renewal filed soixante (60) jours before expiry (Code art. 63; decree art. 117 and the renewal article)

  الرسم

  Droit fixe, whose receipt must be presented after the application is accepted and before the arrêté of attribution issues (within dix jours ouvrables of notice of acceptance, failing which the application is rejected). Its amount is left to a joint arrêté of the Mines and Finances ministers (Code minier, fixed fees and annual royalties article; financial-provisions decree of the Code); no held arrêté sets it for artisanal authorisations, so no amount is held.

  نص القانون

  الأساس القانوني: Code minier as amended; décret portant gestion des autorisations et des titres miniers, Code arts 53, 56, 57, 58, 63; authorisations decree arts 114, 116, 117

  لا مصدر مسجَّل

• Export licence (licence d'exportation) or certificate of its renewal, held on the comptoir's BCRG file

  Licence d'exportation

  يحمله

  Purchaser in an accredited gold buying agency (comptoir d'achat et d'exportation d'or)

  تصدره

  Not named in the regulation

  نص القانون

  الأساس القانوني: BCRG Règlement N°103/2022/LBC-FT/CC/BCRG, arts. 3, 7

  ملاحظة الباحث: [unconfirmed] The issuer and conditions of the export licence were not found.

  لا مصدر مسجَّل

• Industrial or semi-industrial operating permit, or mining concession

  Mining title

  يحمله

  Industrial or semi-industrial mining-title holder

  تصدره

  State: operating permits and concessions by decree in the Council of Ministers on the Minister's proposal after the Commission Nationale des Mines (Code arts. 30-I, 37-I)

  مدة الصلاحية

  Industrial operating permit max. 15 years, semi-industrial max. 5 years, renewable by 5-year periods; concession max. 25 years, renewable by up to 10 years (arts. 32-33, 39-40)

  نص القانونغير مسجَّلOCR

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, arts. 28-41, 88

  مصدر واحد

• Valid tax identification number (NIF)

  NIF

  يحمله

  Purchaser in an accredited gold buying agency (comptoir d'achat et d'exportation d'or)

  تصدره

  Tax administration (DGI)

  مصدر ثانوي

  لا مصدر مسجَّل

• Taxe à l'exportation sur la production artisanale d'or

  Artisanal gold exported by comptoirs

  المعدل

  1% (collection suspended since 2016)

  الوعاء

  Code art. 164: the BCRG's gold purchase price; Décret D/2014/013 art. 8: value of the lot weighed by the LNG at the London morning fixing

  يدفعه

  Exporter (necessarily a Bureau d'Achat Agréé, Décret D/2014/013 art. 8(7))

  تحصّله

  Receveur Spécial des Douanes at the BCRG (Décret D/2014/013 art. 8(14)); allocated 80/15/5 (art. 165)

  نص القانونغير مسجَّلOCR

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2014/013/PRG/SGG, Code art. 164; Décret art. 8

  ملاحظة الباحث: [ocr] 1% read in L/2013/053 p. 55 (checked on the image). [conflict] gn.div-artisanal-tax: suspension dated 12 Feb 2016 (letter, ITIE Guinée) vs 'since July 2016' (EITI International); validTo follows the letter. [conflict] gn.div-fixing: base per Code (BCRG purchase price) vs Décret D/2014/013 (LNG weighing, morning fixing). [not-read] The suspension letter is not held.

  3 مصادر

• BCRG fee on gold exports (and reported BNE fee)

  Every gold export; the fee covers reception, storage and secure transport to the airport (ITIE 2023)

  المعدل

  Reported variously: USD 500 per export operation (ITIE 2023 report, Tableau 24, citing a BCRG circular); 300 GNF per gram (same report, annex 12); USD 2,500 per export = BCRG USD 1,750 + BNE USD 750, with assay fees split BCRG 65% / BNE 35% (Guinee7)

  الوعاء

  Per export operation (or per gram)

  يدفعه

  Exporter (mining company or comptoir)

  تحصّله

  BCRG (collected directly, outside the Treasury single account, per the ITIE 2023 report); BNE (per Guinee7)

  مصدر ثانويغير مسجَّل

  الأساس القانوني: BCRG circular on the conditions for trading and exporting gold (Instruction N°037/BCRG du 04 février 2015, as cited); presidential decree (June 2020) and joint arrêté (April 2021) per Guinee7

  ملاحظة الباحث: [conflict] gn.div-export-fee: three different amounts; none of the instruments setting the fee is held. [not-read] BCRG Instruction 037/2015, the June 2020 decree and the April 2021 arrêté. The ITIE 2023 report's 2023 figures (GNF 114.7 bn declared by companies; GNF 17.4 bn in the unilateral government declaration) confirm the fee is collected.

  مصدر واحد

• Contribution au Développement Local (FODEL)

  Industrial and semi-industrial gold mines

  المعدل

  1% of annual turnover excluding tax for gold (0.5% only for category-1 substances, bauxite and iron)

  الوعاء

  Previous year's turnover excluding tax realised on the exploitation title

  يدفعه

  Holder of an exploitation title (industrial/semi-industrial permit or concession) from first commercial production; artisanal authorisation holders exempt

  تحصّله

  Paid into a FODEL account opened for the local authorities of the prefecture, by 15 March; 5% penalty per 3 months' delay

  نص القانونغير مسجَّل

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2017/285/PRG/SGG, Code art. 130; Décret arts. 2-4, 6

  مصدر واحد

• Taxe sur la production industrielle ou semi-industrielle des métaux précieux

  Gold, silver and PGMs from industrial and semi-industrial mines; doré at export

  المعدل

  5%

  الوعاء

  Value of the ingot at the weighing at the BCRG, from the purity and the London afternoon fixing (Code art. 161-I); Décret D/2014/013 art. 7 has the LNG value it with the BCRG at the London morning fixing on the day of weighing

  يدفعه

  Holder of an industrial or semi-industrial operating permit or concession (subcontractor jointly liable); for exported ingots, the exporter as defined by the Customs Code (Décret D/2014/013 art. 7(14))

  تحصّله

  Due on the date of weighing; for exports paid to the Receveur Spécial des Douanes at the exit customs office before mainlevée (Décret D/2014/013 art. 7(14)-(19)); allocated 80/15/5 (Code art. 165; Arrêté A/2018/5212)

  نص القانونغير مسجَّلOCR

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2014/013/PRG/SGG, Code art. 161-I; Décret art. 7

  ملاحظة الباحث: [ocr] Rate read in L/2013/053 (p. 48, checked on the page image) and the consolidated Code. [conflict] gn.div-fixing: afternoon fixing in the Code vs morning fixing in Décret D/2014/013 art. 7; the model follows the Code (higher norm).

  مصدر واحد

• Annual fees on gold comptoirs, buyers and collectors (redevance annuelle)

  Artisanal gold trade

  المعدل

  Comptoir GNF 25,000,000 a year; buyer (acheteur) GNF 5,000,000; collector GNF 2,500,000

  الوعاء

  Per licence, per year

  يدفعه

  Approved comptoirs / Bureaux d'Achat, their buyers, collectors (and balanciers)

  تحصّله

  BNE issues the liquidation notice; paid to the Treasury account at the BCRG (Décret D/2014/013 art. 2(2))

  إرشاد رسميغير مسجَّل

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2014/013/PRG/SGG; Loi de finances 2011 (arts. 43-48, as cited), Code art. 159-II; Décret art. 2(2)

  ملاحظة الباحث: [not-read] The 2011 Finance Law is not held; amounts as reported by ITIE Guinée.

  مصدر واحد

• VAT on gold

  Domestic sales of gold by traders and comptoirs are within ordinary-law VAT (no gold exemption in CGI art. 362); exports of gold are zero-rated (CGI art. 373-II-1). Mining-title holders: import-VAT exemptions in the exploration and construction phases on listed goods (Code arts. 171-I, 173); VAT under ordinary law in the operating phase except import VAT on category-1 equipment (art. 176)

  المعدل

  18% standard rate; 0% on direct exports of goods

  الوعاء

  Domestic supplies (18%); exports zero-rated

  نص القانونغير مسجَّل

  الأساس القانوني: Code Général des Impôts (L/2021/032/AN); Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, CGI arts. 362, 373; Code arts. 171-I, 173, 176

  ملاحظة الباحث: [unconfirmed] The CGI copy held is titled 'Projet'; the ITIE 2023 report (Tableau 25) gives the same 18% and 0% export rate. [unconfirmed] Whether domestic sales between artisanal producers, collectors and comptoirs are in practice charged VAT.

  مصدر واحد

• Profit tax (impôt sur les sociétés / BIC)

  المعدل

  30% for holders of a mining exploitation title; ordinary law for comptoirs, collectors and balanciers

  الوعاء

  Taxable profit; for quoted goods exported directly after production, sales valued at the official quotation on the day of export (CGI art. 92 bis)

  يدفعه

  Mining companies; gold traders

  نص القانون

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Code Général des Impôts, Code art. 176; CGI arts. 87 bis, 92 bis

  ملاحظة الباحث: [not-read] CGI art. 229 (ordinary rate) not read.

  لا مصدر مسجَّل

• Guinea's AML/CFT law of 2021 obliges financial institutions and designated non-financial businesses and professions to report cash transactions and incoming/outgoing wire transfers of GNF 150,000,000 or more to the CENTIF, and all operations with FATF high-risk countries (BCRG Instruction 111/2023). The 2026 gold decree requires all gold actors to apply due diligence including AML/CFT (D/2026/216 art. 7). Before accepting a comptoir's shipment the BCRG checks KYC, the source of the funds used to buy the gold and the link with the foreign buyer, and escalates releases of funds not matching a shipment to its compliance unit (Règlement 103/2022). Persons subject to international sanctions or to criminal investigations for fraud, corruption or money laundering cannot obtain mining titles or authorisations (Code art. 15).

  النوع

  مكافحة غسل الأموال

  الحد

  GNF 150,000,000 (cash transactions and wire transfers reported to the CENTIF)

  سارٍ من

  2023-01-11

  نص القانون

  الأساس القانوني: AML/CFT law 2021; BCRG Instruction N°111/DGSIF/DSB; BCRG Règlement N°103/2022; Décret D/2026/216; Code minier, Instr. 111 art. 2; Règl. 103 arts. 3, 9-10; D/2026/216 art. 7; Code art. 15

  ملاحظة الباحث: [not-read] The AML/CFT law itself and the GIABA mutual evaluation (2024) are not held, so whether gold comptoirs and collectors are designated non-financial businesses under art. 5 of the law is unconfirmed. [conflict] gn.div-aml-law-reference.

  لا مصدر مسجَّل

• Refined gold for export must be 99.5%-99.99% fine, certified by a refinery authorised in Guinea, presented as a numbered ingot with the refinery's certificate of analysis (arts. 2, 3, 6). No Guinean refinery is known to be on the LBMA Good Delivery List, so exported bars are not Good Delivery.

  النوع

  معيار السبائك

  سارٍ من

  2026-07-08

  نص القانون

  الأساس القانوني: Décret D/2026/216/PRG/SGG du 08 juillet 2026, arts. 2, 3, 6

  ملاحظة الباحث: [inferred] The Good Delivery point is not in the decree; it rests on the absence of any Guinean refinery from the LBMA list (not re-checked this session). [conflict] gn.div-decree-216-dates (95% lower bound reported by the press).

  لا مصدر مسجَّل

• Import and export of gold are subject to prior declaration to the BCRG and must take place in the presence of a representative of the Direction Générale des Douanes (Code art. 186). Décret D/2014/013 art. 6 instead requires prior declaration to the BNE on a BNE form, which the BNE forwards within 24 hours to the BCRG, Customs and the LNG.

  النوع

  الإقرار عبر الحدود

  نص القانونغير مسجَّلOCR

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2014/013/PRG/SGG, Code art. 186; Décret art. 6

  ملاحظة الباحث: [conflict] gn.div-declaration-body: BCRG (Code) vs BNE (decree) as the body receiving the prior declaration; the model treats both as applying, the Code prevailing. [ocr] Art. 186 checked on the image of L/2013/053 p. 80.

  مصدر واحد

• Gold is exported exclusively through Acheteurs organised in Bureaux d'Achat Agréés, whose opening is authorised by arrêté of the Minister on the BNE's proposal (Guinean and/or foreign persons); artisanal gold for export is bought from approved intermediaries (Code art. 60). Buying and selling artisanal gold as a profession requires authorisation by arrêté of the Minister on the BNE's proposal as Balancier, Master or Collecteur (Guinean nationals, art. 59). Holders of artisanal authorisations may not export (Décret D/2014/013 art. 8(7)) and must undertake to sell through Bureaux d'Achat, Balanciers, Collecteurs and approved comptoirs (Décret D/2014/012 art. 114). From the 2026 regime, only industrial/semi-industrial companies, approved buying-and-export comptoirs and the BCRG may export refined gold (Décret D/2026/216 art. 5).

  النوع

  أخرى

  نص القانون

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décrets D/2014/013, D/2014/012, D/2026/216, Code arts. 59-61; D/2014/013 art. 8; D/2014/012 art. 114; D/2026/216 art. 5

  لا مصدر مسجَّل

• Gold for export is weighed and valued jointly: industrial ingots by the LNG with the BCRG in the presence of the BNE, Customs and Sécurité Minière; artisanal lots by the LNG in the presence of the BCRG, Customs and the BNE; the Brigade Anti-Fraude des Matières Précieuses may attend; results go on an LNG identification sheet and an evaluation sheet signed by those present; the gold is sealed in tamper-proof cases stored at the BCRG until export (Décret D/2014/013 arts. 7-8). The 2026 decree lists the OGE, Customs, BCRG, LNG and the anti-fraud brigade as the institutional export chain (D/2026/216 art. 4). Guinee7 adds that the BCRG alerts Customs and the brigade for joint airport monitoring and that receiving institutions abroad must be on an MMG-approved list.

  النوع

  أخرى

  نص القانون

  الأساس القانوني: Décret D/2014/013/PRG/SGG; Décret D/2026/216/PRG/SGG, D/2014/013 arts. 7-8; D/2026/216 art. 4

  ملاحظة الباحث: [summary] The airport alert procedure and the MMG list of approved receiving institutions come only from Guinee7 (secondary).

  لا مصدر مسجَّل

• Titles and authorisations may be withdrawn by the issuing authority on the grounds listed in Code art. 88 (inactivity beyond 6/12 months, failure to start works, unpaid taxes, missing registers, unauthorised transfer, etc.) after formal notice (1 month for permits and authorisations, 45 days for operating permits and concessions); artisanal authorisations are withdrawn under D/2014/012 art. 127 (incl. breach of the marketing procedure). From May 2025 the government revoked more than 100 permits and licences (129 exploration permits, mostly gold, and 51 mining licences, as reported); licence withdrawal is also a sanction under the 2026 gold decree (art. 12).

  النوع

  أخرى

  سارٍ من

  2025-05-09

  مصدر ثانويغير مسجَّل

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2014/012/PRG/SGG, Code art. 88; D/2014/012 art. 127

  ملاحظة الباحث: [summary] The 2025 revocation figures are from press; the grounds for withdrawal are primary law (Code art. 88).

  مصدر واحد

• Every export of gold produced in Guinea must be preceded by compulsory local refining in a State-approved refinery (art. 3). Gold below 99.5% purity (ore, concentrate, doré or alloy) is 'or brut' and may not be exported; exported gold must be a numbered refined ingot of 99.5%-99.99% certified by a refinery authorised in Guinea, with a certificate of analysis, a certificate of origin and an export authorisation (arts. 2-3). Any export of raw gold leads to seizure of the quantity for the State (art. 12); fraudulent raw-gold export is a customs and mining offence (art. 13). During a 90-day transition from signature (to 6 October 2026) raw gold is exported under the existing rules (art. 14).

  النوع

  اشتراط التكرير المحلي

  الحد

  Gold below 99.5% purity (or brut)

  سارٍ من

  2026-07-08

  نص القانون

  الأساس القانوني: Décret D/2026/216/PRG/SGG du 08 juillet 2026, arts. 2, 3, 12-14

  ملاحظة الباحث: [conflict] gn.div-decree-216-dates: TOC date 3 July vs signature 8 July; press threshold 95.5% vs published 99.5%. [time-limited] Applies to raw-gold exports from 7 October 2026 (end of the 90-day transition from 8 July 2026). [not-read] The approval arrêtés for refineries and the export-procedure arrêté (art. 5) were not found.

  لا مصدر مسجَّل

• Every person subject to the 2026 gold decree must supply approved refineries established in Guinea in priority (Décret D/2026/216 art. 10, applying Code art. 139, which obliges companies mining raw ore to supply local processing units in priority); supply conditions are to be set by arrêté of the Minister of Mines after the Council of Ministers' binding opinion. Owners keep title to their refined gold unless agreed otherwise; refineries act as toll refiners for agreed fees but may also buy gold (art. 11).

  النوع

  أخرى

  سارٍ من

  2026-07-08

  نص القانونغير مسجَّلOCR

  الأساس القانوني: Décret D/2026/216/PRG/SGG; Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, D/2026/216 arts. 10-11; Code art. 139

  ملاحظة الباحث: [not-read] The supply-conditions arrêté was not found.

  مصدر واحد

• Holders of mining titles and their direct subcontractors must repatriate their foreign-currency receipts from mineral exports into BCRG accounts held with a first-rank foreign bank (Code art. 184); free transfer of dividends is guaranteed subject to this (art. 185). The Code sets no percentage: press reports say the government enforced 50% from 2023 and raised it to 60-70% through local banks in March 2026. Every export of refined gold must be accompanied by proof of bank domiciliation and a foreign-exchange repatriation commitment (Décret D/2026/216 art. 6(7)-(8)). The general rule is Loi L/2000/006/AN art. 10 (receipts from abroad are repatriated and ceded to the market/BCRG or credited to a local foreign-currency account); breaches carry a fine of 3-5 times the value and 3-6 months' imprisonment (art. 24) and confiscation (art. 25), prosecuted only on the BCRG Governor's complaint (art. 19).

  النوع

  ضوابط العملة

  الحد

  No share in the law; 50% (2023) and 60-70% (from March 2026) as reported

  سارٍ من

  2026-03-31

  مصدر ثانويغير مسجَّلOCR

  الأساس القانوني: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2026/216/PRG/SGG, Code arts. 184-185; Décret art. 6

  ملاحظة الباحث: [unconfirmed] The 50% and 60-70% shares come from press reports; the instruments (a joint arrêté on repatriation mentioned by the BCRG in 2023; the March 2026 measure) were not found. The obligation itself is primary law (arts. 184-185, D/2026/216 art. 6).

  4 مصادر

• A national gold traceability platform is to be set up by the Ministry of Mines to register producers, record declared production, follow movements of raw gold and generate certificates of origin; its procedure and rules are to be set by arrêté of the Minister (art. 8). All actors must apply responsible-sourcing due diligence based on traceability of origin, risk assessment, AML/CFT and environmental protection (art. 7).

  النوع

  وسم المنشأ

  سارٍ من

  2026-07-08

  نص القانون

  الأساس القانوني: Décret D/2026/216/PRG/SGG du 08 juillet 2026, arts. 7, 8

  ملاحظة الباحث: [unconfirmed] The decree says the platform 'sera mise en place'; no arrêté or evidence that it operates was found.

  لا مصدر مسجَّل

• Approved comptoirs must repatriate the proceeds of precious-metal exports through the banking circuit within the legal time limit set by BCRG Instruction 037/2015; the BCRG may restrict a comptoir's next operations if proceeds are not repatriated within 45 days, and refuses further shipments of comptoirs in default. Repatriation SWIFT messages must quote the shipment file number; comptoirs may sell export proceeds only to exchange bureaux the BCRG lists as compliant. Banks depositing foreign-currency cash at the BCRG must document its origin (name of the client and the exchange bureau that supplied the currency) 48 hours in advance (Règlement 088/2019). The general rule is Loi L/2000/006/AN art. 10 (receipts from abroad are repatriated and ceded to the market/BCRG or credited to a local foreign-currency account); breaches carry a fine of 3-5 times the value and 3-6 months' imprisonment (art. 24) and confiscation (art. 25), prosecuted only on the BCRG Governor's complaint (art. 19).

  النوع

  ضوابط العملة

  الحد

  45 days from export

  سارٍ من

  2022-01-04

  نص القانون

  الأساس القانوني: BCRG Règlement N°098/2022/BCRG; Règlement N°103/2022/LBC-FT/CC/BCRG, Règl. 098 art. 8; Règl. 103 arts. 3-4, 13

  ملاحظة الباحث: [ocr] 45 days checked on the page image. [not-read] Instruction 037/2015 (the 'délai légal') is not held.

  لا مصدر مسجَّل

• In 2016 Guinea exported 30 t of gold worth USD 1.1 bn against 14.2 t of production (Siguiri, Lefa, Kiniero and artisanal); EITI links the rise in declared artisanal exports to the July 2016 suspension of the artisanal export tax.

  الأرقام: Exports 30 t (USD 1.1 bn); production 14,177 kg

  مصدر ثانويغير مسجَّل

  مصدران

• In 2023 industrial gold production was 17,507 kg (GNF 6,886 bn) and gold exports 78,399 kg (GNF 30,835 bn), per the Bureau de Stratégie et de Développement as reported by ITIE Guinée; the difference is artisanal gold exported through comptoirs. The INS gives 57.9 t for the same value.

  الأرقام: Production 17.5 t; exports 78.4 t (2023)

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [conflict] gn.div-export-statistics.

  مصدر واحد

• In 2025 gold exports were 2.33 Moz (about 72 t), of which artisanal gold was 1.59 Moz (68%). Press reports give ~50 t artisanal and ~20-22 t industrial.

  الأرقام: 2.33 Moz total; 1.59 Moz artisanal (2025)

  مصدر ثانوي

  لا مصدر مسجَّل

• [conflict] The 2021 AML/CFT law is cited as 'Loi L/2021/0024/AN du 16 juin 2021' in BCRG Règlements 098/2022 and 103/2022, and as 'Loi L/2021/AN du 17 août 2021' in BCRG Instructions 109 and 111 of 11 January 2023. The law is not held; the model records both references. Affects gn.law-aml-2021, gn.ctl-aml.

  نص القانونغير مسجَّلOCR

  مصدر واحد

• [conflict] The Code sets a 1% export tax on artisanal gold (art. 164), but its collection is suspended. The ITIE Guinée 2023 report (Tableau 24, item 8) attributes the suspension to an official letter of 12 February 2016 from the Minister of Budget to the BCRG Governor, continued in 2021, which also removed BCRG commissions on comptoir exports; the EITI International Secretariat's country page says the tax 'has been suspended since July 2016'. The model follows the ITIE Guinée report (it names the instrument) and dates the suspension 12 February 2016. Neither source is the letter itself. Affects gn.tax-artisanal-export, gn.law-artisanal-tax-suspension-2016, gn.st-14.

  إرشاد رسميغير مسجَّلOCR

  3 مصادر

• In late 2024, several tonnes of BCRG gold sent to Dubai for refining were reported diverted, with the refinery owner's Dubai-linked companies named; the Nimba Gold Refinery was blocked for a time and its owner filed an ICSID claim (ARB/25/56) in December 2025. The refinery named to receive all Guinean gold under the 2026 rule is thus contested.

  مصدر ثانويغير مسجَّل

  ملاحظة الباحث: Single secondary source (Substack essay); claims not verified.

  مصدر واحد

• [conflict] Prior declaration of gold exports: Code art. 186 (restated by L/2013/053) subjects import and export of gold to prior declaration to the BCRG, in the presence of Customs; Décret D/2014/013 art. 6 subjects import and export of precious metals to prior declaration to the BNE on a BNE form, which the BNE must forward within 24 hours to the BCRG, Customs and the LNG. The model treats both as applying (the decree channels the declaration through the BNE to the BCRG) and cites the Code as prevailing. Affects gn.ctl-bcrg-notice, gn.st-06, gn.st-07, gn.st-15, gn.st-16, gn.dk-bcrg-notice.

  نص القانونغير مسجَّلOCR

  مصدر واحد

• [conflict] Guinea's 2026 refined-gold export decree. (1) The Journal officiel n°15 of 15 August 2026 lists in its table of contents (p. 478) 'Décret D/2026/216/PRG/SGG du 03 Juillet 2026, portant règlementation de l'exportation de l'or raffiné', but the decree's own heading (p. 494) reads 'DECRET D/2026/216/PRG/SGG DU 08 JUILLET 2026' and it is signed 'Conakry, le 08 Juillet 2026' (p. 496). (2) Guineenews (8 July 2026) reported that the decree signed on 8 July 'abroge ... notamment le décret D-2026-0212-PRG-SGG du 3 juillet 2026 portant réglementation de la filière aurifère nationale'; the gazette confirms this: art. 16 of D/2026/216 repeals 'Décret D/2026/212/PRG/SGG du 03 Juillet 2026'. The press number 0212 is therefore the repealed decree, not a misprint of 216, and the 3 July date in the table of contents appears to belong to D/2026/212. (3) The same press report gave the raw/refined threshold as 95.5% and refined gold as '95 % et 99,99 %'; the published text (art. 2) says below 99.5% and 99.5%-99.99%. The model follows the decree's own text in the gazette: D/2026/216 signed and in force 8 July 2026 (art. 16), thresholds 99.5%, transition ending 6 October 2026; D/2026/212 recorded as in force 3-8 July 2026 and repealed. D/2026/212's own text was not published in JO n°13-17 of 2026 and is not held. Affects gn.law-d-2026-216, gn.law-d-2026-212, gn.ctl-local-refining, gn.ctl-bar-standard, gn.st-23, gn.st-24, gn.dk-refinery-certificate. A further press report (Africa Guinée, on the gold diggers' union) was read in the first build as dating the ban to June 2025, which contradicts all other sources and the gazette.

  الأرقام: TOC 3 July vs signature 8 July 2026; press 95.5% vs gazette 99.5%

  نص القانونغير مسجَّل

  مصدران

• Three gold producers (SAG/AngloGold Ashanti, Guinean Gold Explorations, Kouroussa Gold Mine) did not file EITI declarations on time for 2023.

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [summary] From the ITIE 2023 report's list of companies whose forms were not received in time (Tableau 8), recorded in the first build; the list was not re-read this session.

  مصدر واحد

• [conflict] Issuer of the export authorisation under Décret D/2026/216: art. 3 requires 'une autorisation d'exportation délivrée par les services compétents (l'Office Guinéen d'Expertise de l'or, du diamant et autres matières précieuses, la Direction Générale des Douanes, le Laboratoire National de la Géologie)', while art. 6(9) lists 'une autorisation d'exportation délivrée par le Ministre en charge des Mines'. The export procedure is to be fixed by arrêté (art. 5), not found. The model names the Minister of Mines (art. 6, the document list) and records the ambiguity. Affects gn.dk-export-authorisation-2026, gn.st-28.

  نص القانون

  لا مصدر مسجَّل

• [conflict] The BCRG fee on gold exports is reported at three different levels: USD 500 per export operation payable in GNF (ITIE Guinée 2023 report, Tableau 24 item 7, citing a BCRG circular on the conditions for trading and exporting gold); 300 GNF per gram (same report, annex 12, flow 6); and USD 1,750 for the BCRG plus USD 750 for the BNE, i.e. USD 2,500 per export (Guinee7, citing a June 2020 decree and an April 2021 joint arrêté). None of the instruments is held. The model records the fee's existence as reported by ITIE Guinée and keeps all three amounts as unconfirmed. Affects gn.tax-export-fees, gn.st-05, gn.st-08, gn.st-14, gn.st-17.

  مصدر ثانويغير مسجَّل

  مصدر واحد

• [conflict] Guinea's 2023 gold exports in official statistics: 78,399 kg worth GNF 30,835 bn (Bureau de Stratégie et de Développement, in the ITIE 2023 report, Tableau 3); 57.9 t worth GNF 30,835 bn (INS annual note on external trade 2023, text, from customs declarations); 14,345 (INS Tableau 8, volume column for 2023, labelled tonnes but consistent with kg for earlier years). The value is identical in the first two, the volumes are not. The model reports the BSD figure for exports and the INS shares by destination, and treats volumes as uncertain. Affects gn.tf-2023, gnae.flow-ins-2023, gnin.flow-ins-2023.

  الأرقام: 2023: 78.4 t (BSD) vs 57.9 t (INS text) vs 14,345 (INS table)

  إرشاد رسميغير مسجَّل

  مصدر واحد

• Declared exports are 3-4 times recorded industrial production (2023: exports 78,399 kg against industrial production 17,507 kg, both from the Bureau de Stratégie et de Développement via the ITIE 2023 report); artisanal volumes are not measured in the production statistics, so the origin of exported gold within Guinea (or in neighbouring countries) cannot be traced from them.

  الأرقام: 2023: 78.4 t exported vs 17.5 t industrial

  مصدر ثانويغير مسجَّل

  مصدر واحد

• [conflict] Valuation of gold for tax: Code art. 161-I values industrial ingots at the BCRG weighing at the London afternoon fixing ('Fixing de l'après-midi à Londres', also in the rate table), and Code art. 164 takes the BCRG's gold purchase price as the reference value for artisanal gold; Décret D/2014/013 arts. 7(2), 7(4), 8(2) and 8(4) value both at the London morning fixing ('fixing du matin') on the day of weighing, the weighing being done by the LNG with the BCRG. The model follows the Code (higher norm) and records the decree's method as the implementing procedure. Affects gn.tax-precious-metals, gn.tax-artisanal-export, gn.dk-bcrg-weighing, gn.st-10, gn.st-19.

  نص القانونغير مسجَّلOCR

  مصدر واحد

• [conflict] Loi L/2000/006/AN on foreign-exchange regulation: the text reproduced in the BCRG compendium (Dec 2017, p. 61) ends 'Fait à Conakry le 18 Mars 2000'; Décret D/2026/216 (JO n°15/2026 visas) and BCRG Règlements 098/2022 and 103/2022 and Instruction 109/2023 cite it as 'du 28 mars 2000'. The JO of 2000 is not held, so which date is the promulgation date is unsettled; the model uses 18 March 2000 from the signed text. Affects gn.law-fx-2000.

  نص القانون

  لا مصدر مسجَّل

• Mining companies largely ignored the 50% repatriation rule: by late June 2023 about USD 8 m had arrived of USD 90 m expected; in November 2025 the CNT again denounced non-compliance with arts. 184-185.

  الأرقام: USD 8 m of 90 m (June 2023)

  مصدر ثانويغير مسجَّل

  3 مصادر

• More than 50 t of gold a year is reported lost through porous borders to Senegal, Côte d'Ivoire and Mali, despite the comptoir channel and the art. 186 controls.

  الأرقام: >50 t/yr

  مصدر ثانوي

  ملاحظة الباحث: Single press estimate; no primary study read.

  لا مصدر مسجَّل

• Presidential decree of June 2020 and joint arrêté MMG-BCRG of April 2021 on the gold export procedure and fees (known only from Guinee7), and BCRG Instruction N°037/BCRG du 04 février 2015 on the conditions for trading and exporting gold (cited in BCRG Règlement 103/2022; the ITIE 2023 report attributes the BCRG export fee to a BCRG circular on the same subject).

  المستند الناقص

  Decree (June 2020); joint arrêté MMG-BCRG (April 2021); BCRG Instruction N°037/BCRG (4 Feb 2015)

  أين قد يكون

  https://www.invest.gov.gn/document/conditions-de-commercialisation-de-l-or ; BCRG Direction des Matières Précieuses; Ministry of Mines

  سبب عدم الحصول عليه

  Numbers of the 2020/2021 texts unknown; not in the Ministry of Mines media library (wp-json search 'decret', 'arrete', 'exportation', 'comptoir', 'or') nor on the BCRG regulatory-texts page; the invest.gov.gn page failed with a connection error from the Mac-host worker on 2026-09-29 (queued for retry in laws/_work/gn-fetch.tsv)

  يؤثر في

  gn.tax-export-feesgn.ctl-joint-monitoringgn.st-06gn.st-15gn.law-bcrg-i037-2015gn.ctl-comptoir-repatriation

• Guinea's AML/CFT law of 2021 (cited as L/2021/0024/AN of 16 June 2021 and as L/2021/AN of 17 August 2021), the CENTIF decree D/2022/0587, and the GIABA mutual evaluation report (2024): needed to confirm whether gold comptoirs and collectors are designated non-financial businesses, the cross-border cash declaration threshold and any cash-payment limit.

  المستند الناقص

  AML/CFT law 2021; GIABA MER of Guinea (2024)

  أين قد يكون

  https://www.giaba.org/ ; Journal officiel 2021; CENTIF Guinée

  سبب عدم الحصول عليه

  The BCRG 'Loi anti blanchiment des capitaux' page has no document attached (checked 2026-09-29); the JO site does not list 2021 issues on its home page; the GIABA report belongs to the _international library (not this country's list)

  يؤثر في

  gn.ctl-amlgn.law-aml-2021

• Loi L/2011/006/CNT du 9 septembre 2011 portant Code minier as promulgated (JO), and the promulgation decree/JO reference of Loi L/2013/053/CNT; the Ministry's consolidated FR-EN reproduction says only these texts are authoritative.

  المستند الناقص

  Code minier 2011 (JO); promulgation of L/2013/053

  أين قد يكون

  Journal officiel 2011 and 2013; ITIE Guinée document archive

  سبب عدم الحصول عليه

  Not listed on the Ministry of Mines media library or the JO home page; older JO issues are not linked

  يؤثر في

  gn.law-code-2011gn.law-code-2013

• Conditions for approval of Bureaux d'Achat / comptoirs (capital, deposit, minimum exports), the implementing text on Balanciers, Masters and Collecteurs (Code art. 59) and on artisanal gold trade (art. 61), the issuer and conditions of the comptoir 'licence d'exportation', the four MMG arrêtés of 14 October 2024 on artisanal mining (cited by ITIE 2023 without numbers) and the 2011 Finance Law articles 43-48 setting the annual comptoir/collector fees.

  المستند الناقص

  Implementing texts under Code arts. 59 and 61; arrêtés of 14 Oct 2024; Loi de finances 2011

  أين قد يكون

  Ministry of Mines (DNM, BNE); Journal officiel 2011 and 2024

  سبب عدم الحصول عليه

  Not in the Ministry of Mines media library (wp-json searches) nor on the BCRG site; references of the 2024 arrêtés were not communicated to ITIE Guinée

  يؤثر في

  gn.cr-comptoir-agrementgn.cr-collectorgn.cr-comptoir-export-licencegn.tax-trader-annual-fees

• Text of Décret D/2026/212/PRG/SGG du 03 juillet 2026 portant réglementation de la filière aurifère nationale (repealed on 8 July 2026 by D/2026/216 art. 16).

  المستند الناقص

  Décret D/2026/212/PRG/SGG

  أين قد يكون

  Journal officiel 2026 (not in n°13-17); Secrétariat Général du Gouvernement

  سبب عدم الحصول عليه

  Not published in the JO issues of July-September 2026 read on 2026-09-29

  يؤثر في

  gn.law-d-2026-212gn.div-decree-216-dates

• The government/BCRG instrument raising mining repatriation to 60-70% (March 2026), the joint arrêté on repatriation of export receipts referred to by the BCRG in 2023, BCRG Instructions n°107 and n°113 (offshore accounts, FX sanctions) and BCRG Instruction N°112/DGAEM/RCH/00 of 11 Sept 2000 (which implements Loi L/2000/006/AN). The FX law itself is now held via the BCRG compendium (gn.src-bcrg-recueil-2017); only its JO publication (to settle the 18 vs 28 March 2000 date) is missing.

  المستند الناقص

  March 2026 FX measure; joint arrêté on repatriation; BCRG Instructions 107, 113, 112/2000; JO 2000 publication of Loi L/2000/006/AN

  أين قد يكون

  https://www.bcrg-guinee.org/textes-reglementaires-de-la-conformite/ ; BCRG Direction du Contrôle et du Suivi de la Réglementation des Changes; Journal officiel 2000 and 2026

  سبب عدم الحصول عليه

  Not on the BCRG regulatory-texts page or its media library (wp-json searches 'change', 'devises', 'instruction', 'reglement'); not in JO n°13-17 of 2026; the JO site lists only recent issues

  يؤثر في

  gn.ctl-repatriationgn.st-34gn.law-fx-2026gn.law-fx-2000

• The brief mentions Nordgold/other licence withdrawals in 2024-2025. No source read names Nordgold (Lefa mine) among withdrawn titles; the reported May-June 2025 revocations named EGA/GAC, Kebo Energy and Guiter Mining.

  سبب عدم الحصول عليه

  Not a legal-document question; the ITIE 2023 report's list of titles withdrawn covers 2023 only; WebSearch budget exhausted for this session

  يؤثر في

  gn.ctl-licence-revocation

• Approval arrêté(s) of the refineries authorised under Décret D/2026/216 art. 2 (the press names the Nimba Gold Refinery, Gbessia), their fees and operating status; the arrêtés on the export procedure (art. 5), the traceability platform and certificate of origin (art. 8) and supply conditions (art. 10).

  المستند الناقص

  Arrêtés of the Minister of Mines under D/2026/216 arts. 2, 5, 8, 10

  أين قد يكون

  Journal officiel 2026 (issues after n°17 of 15 Sept 2026); Ministry of Mines

  سبب عدم الحصول عليه

  Not in JO n°13, 14, 15, 16 or 17 of 2026 (all read or scanned); JO n°18 was not yet online (404 on 2026-09-29)

  يؤثر في

  gn.cr-refinery-approvalgn.dk-certificate-origingn.ctl-local-refininggn.ctl-traceabilitygn.ctl-priority-supplygn.st-24gn.st-25gn.st-28

• Confirmation that the CGI copy held ('Projet de Code Général des Impôts') is the text enacted as Loi L/2021/032/AN, and the VAT actually charged on domestic purchases of artisanal gold by collectors and comptoirs.

  المستند الناقص

  Code Général des Impôts as promulgated (JO 2021)

  أين قد يكون

  Journal officiel 2021; https://mbudget.gov.gn

  سبب عدم الحصول عليه

  Only the 'Projet' version is published on the Ministry of Budget site

  يؤثر في

  gn.tax-vatgn.tax-profit

• من غينيا إلى الإمارات العربية المتحدة
• من غينيا إلى الهند

• من غينيا إلى الإمارات العربية المتحدة
• من غينيا إلى الهند

• Loi L/2013/N°053/CNT du 08 avril 2013 portant amendement de certaines dispositions de la loi L/2011/006/CNT du 9 septembre 2011 portant Code Minier de la République de Guinéeفتح المصدر
  غير مسجَّلOCRConseil National de la Transition (CNT) - signed by the session secretary (Dr Dansa Kourouma) and the session president · قُرئ في 2026-09-28

  Missing from this copy: Complete (88 pages). OCR text keeps margin artefacts from the binding shadow ('L', 'U', '|' at line starts); figures other than those listed were not individually checked.

• Guinea warns that non-compliance now means losing the licence, what the law actually requires?فتح المصدر
  غير مسجَّلغير مذكورShanghai Metals Market
• Rapatriement des recettes en devise : l'ultimatum du Gouvernement sera-t-il respecté par les miniers?فتح المصدر
  غير مسجَّلغير مذكورAfrica Guinee
• La Guinée durcit les règles de rapatriement des devises minières auprès des banquesفتح المصدر
  غير مسجَّلغير مذكورAgence Ecofin
• Suivi de la décision de rapatriement des produits d'exportation (BCRG news release) - not a legal documentفتح المصدر
  غير مسجَّلنصBanque Centrale de la République de Guinée · قُرئ في 2026-09-28

  Missing from this copy: Complete (2 pages). It refers to a joint arrêté on repatriation and to BCRG Instructions n°113 and n°107, none of which is attached or held.

• Rapport ITIE Guinée 2023 (EITI report for fiscal year 2023) - not a legal documentفتح المصدر
  غير مسجَّلنصITIE Guinée (Comité de pilotage), prepared by Moore Insight · قُرئ في 2026-09-28

  Missing from this copy: Complete (401 pages); only the sections listed in the source notes were read; layout not tidied (tables flattened).

• Instruction N°109/DGSIF/DSB du 11 janvier 2023 portant modalités d'application par les institutions financières de la loi relative à la lutte contre le blanchiment de capitaux et le financement du terrorismeفتح المصدر
  غير مسجَّلOCRBanque Centrale de la République de Guinée · قُرئ في 2026-09-28

  Missing from this copy: Complete (26 pages incl. annexes); OCR not checked beyond p. 1.

• EITI - Guinea country page (web page) - not a legal documentفتح المصدر
  غير مسجَّلنصEITI International Secretariat · قُرئ في 2026-09-28

  Missing from this copy: Complete page; charts (production, revenue) are interactive and carry no data in the HTML.

• Entre souveraineté économique et scandales, le défi de la raffinerie 'Nimba Gold'فتح المصدر
  غير مسجَّلغير مذكورBoubacar Cababah (Substack)
• Exportation de l'or : le président Doumbouya impose le raffinage local obligatoire préalableفتح المصدر
  غير مسجَّلغير مذكورGuineenews
• Or guinéen : Doumbouya interdit l'exportation de l'or brut et impose le raffinage localفتح المصدر
  غير مسجَّلغير مذكورL'Indépendant
• Mines et finances publiques : le CNT dénonce les failles dans la gestion des ressources minièresفتح المصدر
  غير مسجَّلغير مذكورGuineenews
• USGS Minerals Yearbook 2016: Guineaفتح المصدر
  غير مسجَّلغير مذكورUS Geological Survey