Mali [Large-mine title holder] → United Arab Emirates · Reconcile assays and pay the balance

حيث تبدأ البضاعة

Doré bar - unstamped → Doré bar - stamped/exporter-sealed

• Taxe due par les exportateurs d'or et autres produits miniers non régis par le Code minier

  2% of the export value (CGI art. 253-AJ) Export of artisanal and small-mine gold

  نص القانونالمبلغ غير مؤكد

  • Code général des impôts (edition consolidated to LFR 2017), arts. 253-AG to 253-AK; LPF art. 227-T

• Impôt spécial sur certains produits (ISCP) on gold ingots

  5% for 'Lingots d'or' (NTS 7108.13.10.00) and other mining products; reduced by 2 percentage points (to 3%) for 10 years, not renewable, for mining companies that signed a memorandum with the State after renegotiating their conventions Gold ingots and other mining products

  نص القانونالمبلغ غير مؤكد

  • CGI art. 240 (as replaced by Ord. 2025-015); Décret 2025-0732, Décret art. 1-2 and annex

• Impôt spécial sur certains produits (ISCP) on gold ingots and mining products, rates under Décret 2022-0555 (superseded)

  5% on gold ingots (Lingots d’or) Gold ingots (Lingots d’or) and marble, the mining products in the annex of Décret 2022-0555

  نص القانون

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Décret n°2022-0555/PT-RM du 20 septembre 2022 (JO n°31 du 30 sept. 2022) art. 1er: rates as in the annex

    “Les taux de l'Impôt spécial sur certains produits (ISCP) applicable aux produits visés à l'article 240 (nouveau) et à l'article 240 A du Code général des Impôts sont fixés tels qu'ils figurent en annexe au présent décret.”

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Annexe, Produits miniers, NTS 71.08 13 10 00 (the record parses the annex into the section of art. 3)

    “71.08 13 10 00 Lingots d'or 5%”

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Décret n°2025-0732/PT-RM art. 3: abrogation of Décret 2022-0555

    “Le présent décret abroge toutes les dispositions du Décret n°2022-0555/PT-RM du 20 septembre 2022 fixant les taux en matière d'Impôt spécial sur certains Produits (ISCP).”

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Décret 2025-0732, signature date

    “Bamako, le 29 octobre 2025”

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Code minier 2023 art. 134 (tax base)

    “La base taxable de l'ISCP est le chiffre d'affaires hors taxes.”

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Code minier 2023 art. 134 (ISCP on mining products)

    “Les produits miniers sont soumis à un impôt spécial dit " Impôt spécial sur certains Produits " (ISCP)”

• Redevance de surproduction (overproduction royalty)

  20% if sales exceed the feasibility-study production by 30%-40%; 30% for 40%-50%; 40% above 50%

  نص القانونالمبلغ غير مؤكد

  • Décret 2024-0396, art. 200

• Taxe ad valorem (TAV) on mining production

  Gold, by London PM spot price per ounce on the valuation day: ≤USD 1,000: 3%; >1,000-1,300: 3.5%; >1,300-1,600: 4%; >1,600-2,000: 6%; >2,000-2,500: 7.5%; above USD 2,500 'chaque augmentation de USD 400 voit la taxe ad valorem augmentée de 0,5%' (rate column: 'Taux à déterminer') Gold and other mining products; the State may take it in kind as doré with its certificate of origin (Décret art. 194)

  نص القانونالمبلغ غير مؤكد

  • Code minier 2023; Décret 2024-0396, Code art. 134; Décret art. 194

• Droit de timbre on export intentions for gold and cotton (superseded)

  600 FCFA per 50,000 FCFA or fraction up to 500,000 FCFA; 3,000 FCFA per 500,000 FCFA or fraction above Export intentions for gold and cotton

  نص القانونالمبلغ غير مؤكد

  • CGI art. 425 (Ordonnance 2015-19), art. 425

• Contribution to the geological and mining research fund

  0.50% of quarterly turnover

  نص القانونالمبلغ غير مؤكد

  • Code minier 2023, art. 94, 99

• Contribution to the mining infrastructure fund

  1% of quarterly turnover plus 10% of the TAV for the first five years from first production; the 1% rises to 2.5% after the first five years of production Mining turnover

  نص القانونالمبلغ غير مؤكد

  • Code minier 2023, art. 94, 98

• Contribution to the local development mining fund

  0.75% of turnover for the quarter Mining turnover

  نص القانونالمبلغ غير مؤكد

  • Code minier 2023, art. 94, 95

• Droit de timbre on export intentions for mining products

  1.2% on the tranche up to 500,000 FCFA; 0.6% on the tranche above Export intentions for mining products and cotton

  نص القانونالمبلغ غير مؤكد

  • CGI art. 425 as replaced by Ord. 2025-015; Décret 2024-0396, Ord. 2025-015 art. 1; Décret art. 199; Code art. 138 n

• Artisanal exploitation permits go only to natural persons or groups of natural persons of Malian nationality or nationals of countries granting reciprocity to Malians (Code art. 66). Collectors must also be Malian or reciprocity nationals and hold a carte professionnelle (Décret 02-536 art. 5).

  نص القانون

  • Code minier 2023; Décret 02-536, Code art. 66; Décret art. 5

• Resident travellers to non-UEMOA states: foreign-banknote allocation at most 3,500,000 FCFA per trip (Instr. 06/07/2025 art. 2); declare foreign-currency cash above 3,000,000 FCFA (art. 4); may carry CFA notes up to 500,000 FCFA (art. 6); surrender foreign notes above 500,000 FCFA within 8 working d…

  3,000,000 FCFA (resident declaration); 500,000 FCFA (non-resident declaration; CFA notes carried out)

  نص القانونالمبلغ غير مؤكد

  • Règlement 06/2024/CM/UEMOA; Instruction 06/07/2025/RFE; Ord. 2024-011, Annex II art. 45-50, 53; Instruction art. 2-7; Ord. art. 70-71

• For customs purposes, goods whose export needs an authorisation or special formalities are 'prohibées' (Code des douanes art. 31); the prohibition is lifted by the authorisation, which is personal and may not be transferred. A declaration may not be accepted without the documents required for forei…

  نص القانون

  • Code des douanes 2022; Code minier 2023, Douanes art. 31, 133, 432, 445; Code minier art. 212

• In large mines the State takes a free participation of at least 10% (Code art. 78), non-dilutable (Décret art. 26 b; Code art. 82), with a priority dividend of 10% of net profit (art. 79); it has a 12-month option to buy up to 20% more in cash (art. 80); and the company must cede 5% of its shares t…

  نص القانون

  • Code minier 2023; Décret 2024-0396; Ord. 2026-004, Code art. 78-80, 82; Décret art. 26, 108; Ord. art. 2, 5

• Dealers in precious metals and stones are DNFBPs ('les personnes se livrant habituellement au commerce ... de métaux précieux', Ord. 2024-011 art. 2 point 26 c) and need authorisation or registration by the competent authority (art. 48). They apply customer due diligence to cash operations at or a…

  CTR 15,000,000 FCFA; special examination 50,000,000 / 10,000,000 FCFA; occasional customers above 9,000,000 FCFA

  نص القانونالمبلغ غير مؤكد

  • Ord. 2024-011; UMOA Décision 021/2023, Ord. art. 2 pt 26 c, 48, 54, 60, 72; Décision art. 4, 5, 8

• Gold from artisanal exploitation and from small mines is sold exclusively to the state comptoir or, failing that, to comptoirs designated by interministerial arrêté of the Ministers of Commerce, Mines and Finance.

  نص القانون

  • Décret 2024-0396, art. 86 al. 2, art. 89 last al.

• Artisanal gold areas in central and northern Mali are affected by armed conflict. Armed groups have fought over gold sites (Gourma, 2021) and finance themselves from the gold trade. Buyers and refiners applying OECD DDG / LBMA RGG should treat Malian artisanal gold as coming from a conflict-affected…

  مصدر ثانوي

  • OECD Due Diligence Guidance (gold supplement)

• Export of fine carbon used in cyanidation, for recovering the gold it contains, is prohibited; it must be treated in certified installations in Mali.

  نص القانون

  • Décret 2024-0396, art. 127

• Exploitation-title holders must refine or transform their mining products in state-owned units installed in Mali; failing state units, an interministerial arrêté of the Ministers of Mines and Finance may authorise other refining units installed in Mali (Code art. 25). Small- and large-mine holders…

  نص القانون

  • Code minier 2023; Décret 2024-0396, Code art. 25; Décret art. 143

• Every import or export of gold needs the prior authorisation of the Minister of Finance or another competent national authority, requested by letter (Règlement art. 20; Annex X). Exempt: Treasury and BCEAO operations; articles containing a small quantity of gold (plated, gold-thread); travellers wi…

  Travellers: gold objects up to 500 g; artisanal samples: up to 100 g of gold

  نص القانونالمبلغ غير مؤكد

  • Règlement 06/2024/CM/UEMOA; Décret 02-536, Règlement art. 20 and Annex X; Décret art. 19-21

• OMASP is the only body allowed to export precious substances from artisanal mining (orpaillage) and small mines. Private comptoirs lose their export role for this gold. Industrial large-mine output is outside the monopoly.

  نص القانون

  • Ord. 2026-013, art. 3

• Exports above 20,000,000 FCFA are domiciled with an authorised intermediary (Instr. 03/07/2025 art. 3; Règlement art. 10). Proceeds are collected and repatriated in full within one month of the payment due date, which may be at most 120 days after shipment; the domiciling bank repatriates at least …

  Domiciliation above 20,000,000 FCFA; temporary gold exports above 500 g

  نص القانونالمبلغ غير مؤكد

  • Règlement 06/2024/CM/UEMOA; Instruction 03/07/2025/RFE, Règlement art. 10-11; Annex II art. 15, 17, 27-28; Instruction art. 3, 7

• The competent authority draws up and circulates the national list of persons and entities linked to terrorist or proliferation financing (Ord. 2024-011 art. 124); the Minister of Finance lists persons and renews administrative asset freezes by arrêté (e.g. arrêtés 2026-0840 to 0842 and 2026-1194…

  نص القانون

  • Ord. 2024-011; MEF arrêtés 2026, Ord. art. 124

• Exported gold must have been chemically and mechanically treated and presented as a titled ingot (lingot titré). An attestation de titrage is required before any export intention is cleared. Exported jewellery must carry the state hallmark (marque de garantie).

  نص القانون

  • Décret 02-536, art. 14, 15, 17, 18

حيث تصل البضاعة

• Customs duty on gold imports

  0% for goods entering a free zone (FZ Transit In); mainland imports of gold: 0% under the GCC exempted-commodities list (read via WebFetch only) Unwrought and semi-manufactured gold

  إرشاد رسميالمبلغ غير مؤكد

  • Dubai Customs Customer Guide v3.03; GCC common customs law; UAE list of exempted commodities, Customer Guide s.9 (duty suspended for goods admitted into free zones), s.15.12.2

• Domestic reverse charge on precious metals and precious stones between registered businesses

  Recipient accounts for VAT Supplies of gold, silver, platinum, palladium, precious stones and jewellery made of them, for resale or production, between VAT-registered persons, with the buyer's written declaration (CD 127/2024, replacing CD 25/2018)

  نص القانون

  • Cabinet Decision 127/2024; FTA VATP043, Art. 1 (Goods: precious metals - gold, silver, palladium, platinum - precious stones and jewellery mostly of them), Art. 2(1)-(4), Art. 4 (repeals CD 25/2018)

    “Precious Metals, Precious Stones and jewelry made of any Precious Metals or Precious Stones”

• Special reverse charge on gold and diamonds between registrants (Cabinet Decision 25/2018)

  Registered recipient accounts for VAT Gold and products mostly of gold not qualifying for zero-rating, and diamonds, supplied between registrants; exports of gold items and investment precious metals outside its scope (VATP029)

  إرشاد رسمي

  • Cabinet Decision No. 25 of 2018

• Import VAT

  5% standard; 0% for investment precious metals (99%+ purity, tradeable form) Doré is not investment gold, so it is standard-rated; refined bars of 99%+ are zero-rated

  نص القانونالمبلغ غير مؤكد

  • Federal Decree-Law 8/2017 on VAT; Executive Regulation, Art. 3 (5%), 45(8), 48(1), 49; Exec. Reg. Art. 36(2), 48, 50(1)

    “a standard rate of 5% Tax shall be imposed on any supply or Import”

• Precious metals crossing the UAE border must be disclosed; declarations are also required for precious metals over AED 60,000 crossing through cargo, mail or shipments, cargo being declared through the official customs systems.

  AED 60,000

  نص القانونالمبلغ غير مؤكد

  • Federal Decree-Law 10/2025; CBUAE Regulation on the Declaration of Currencies, BNIs, and Precious Metals and Stones (OG 703, 31 May 2021), FDL 10/2025 Art. 10 (duty to disclose, per the disclosure system issued by the ICP with the Central Bank), Art. 41(3) (regulations under FDL 20/2018 remain effective insofar as not conflicting), Art. 34 (penalty)

    “Any person entering into or departing from the State shall be under the obligation to make a disclosure whenever they carry currencies, bearer negotiable instruments, precious metals, or valuable stones, in accordance with the disclosure system issued by the Federal Authority for Identity, Citizenship, Customs and Port Security, in coordination with the Central Bank”

• Dealers in precious metals and stones are DNFBPs for any single cash transaction, or linked transactions, of AED 55,000 or more (CR 134/2025 Art. 3 item 3), and keep records for at least 5 years (Art. 25). The DPMSR report, including for dealings with companies of AED 55,000 or more paid in cash or …

  AED 55,000

  نص القانون

  • Cabinet Resolution 134/2025; MoET Supplemental Guidance for DPMS 2026, CR 134 Art. 3(3), Art. 25(1); Guidance s.1.4.1

    “when carrying out any single cash transaction or several transactions that appear to be linked and whose value equals or exceeds fifty-five thousand dirhams (AED 55,000)”

• Supply-chain entities and precious-metals dealers must have due-diligence management systems, identify and assess supply-chain risks and adopt a risk-management strategy (Decree Art. 1(A)); refiners must also appoint an independent third-party auditor and submit a due-diligence report (Art. 1(B)), u…

  نص القانون

  • Ministerial Decree 68/2024; MoE Due Diligence Regulations v1 (2022), Decree Art. 1(A), 1(B), Art. 3 (penalties under the AML law)

العودة إلى بلد المنشأ: عائدات التصدير