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Brazil [merchandise gold (concession holder)] → Switzerland → Hong Kong (China SAR) → Canada (refine) · Domestic sale of refined bars and settlement

القانون العام والإرشادات الرسمية منشورة بوصفها أبحاثاً. ليست مشورة قانونية أو ضريبية أو مالية.

البحث نفسه مكتوب بالإنجليزية. العناوين والوسوم مترجمة؛ أما النتائج والاقتباسات فغير مترجمة.

اسأل البحث

اسأل بكلماتك. الإجابة هي البحث نفسه: سجلاته بنصها، مع كل مصدر ومدى الوثوق بكل سجل.

المسار مرحلة بمرحلة

كل خطوة وضريبة وضابط كما يسجلها البحث، مع أساسها القانوني ومدى وثوق البحث بها.

البرازيل (Doré bar - unstamped → Doré bar - stamped/exporter-sealed) ⟶ سويسرا (Doré bar - stamped/exporter-sealed) ⟶ هونغ كونغ الصينية (منطقة إدارية خاصة) (Doré bar - stamped/exporter-sealed) ⟶ كندا (Doré bar - stamped/exporter-sealed → LBMA Good Delivery 400oz bar)

غير مدروس: هونغ كونغ الصينية (منطقة إدارية خاصة) → كندا

المرحلة 1: البرازيل

حيث تبدأ البضاعة

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

  1. 1

    Send the gold from the PCO to head office or the refinery with an NF-e Ouro remittance note, by secure carrier

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    يتطلب
    NF-e Ouro - first acquisition of gold from a PLG
    يُصدر
    NF-e Ouro - remittance note (PCO to head office/refinery)
    نص القانون

    • IN RFB 2.138/2023; Lei 7.766/1989, IN art. 3 V b-c; Lei 7.766 art. 3 §1

  2. 2

    Refine buttons or doré into 999.9 bars and issue a bar list; the refiner covers the return of the gold with an NF-e Ouro (IN RFB 2.138 art. 3 §2).

    من
    Domestic gold refinery
    يتطلب
    NF-e Ouro - remittance note (PCO to head office/refinery)
    يُصدر
    Domestic refiner's bar list / certificate
    الشكل
    Smelted button/bar → 999.9 kilobar
    ممارسة السوق

    Refining to 999.9 is practice; only the return invoice (IN art. 3 §2) is law.

  3. 3

    Sell gold to another institution or client and issue an NF-e Ouro (negotiation); no further IOF-ouro (it falls only on first acquisition)

    من
    BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
    يُصدر
    NF-e Ouro - negotiation between institutions
    نص القانون

    • IN RFB 2.138/2023; Lei 7.766/1989, IN art. 3; Lei 7.766 art. 8

  4. 4

    Issue the export NF-e and commercial invoice for the doré lot (export exempt from indirect taxes)

    من
    Mining company holding a concessão de lavra
    يتطلب
    Mine laboratory assay of doré; Habilitação to act in foreign trade (IN RFB 1.984/2020)
    يُصدر
    Export NF-e for doré (merchandise)
    غير مؤكَّد

    [not-read] export NF-e rules for merchandise not obtained; ICMS, PIS and COFINS do not apply to exports (LC 87 art. 3 II; Lei 10.637 art. 5 I; Lei 10.833 art. 6 I).

  5. 5

    Register the DU-E in the Portal Siscomex and obtain export clearance (the exporter must be habilitado, IN RFB 1.984/2020).

    من
    Customs broker (despachante aduaneiro)
    يتطلب
    Export NF-e for doré (merchandise)
    يُصدر
    DU-E for doré exported as merchandise
    نص القانون

    [inferred] applied to doré as merchandise; IN 1.702 has no gold-specific rule.

    • IN RFB 1.702/2017; IN RFB 1.984/2020, IN 1.702 arts 1, 3, 7; IN 1.984 arts 3-4

  6. 6

    Secure air shipment of the doré to the foreign refiner

    من
    Valuables carrier (PF-authorised domestic transporter) and international air carrier
    يتطلب
    DU-E for doré exported as merchandise
    يُصدر
    Air waybill
    ممارسة السوق

الضرائب والرسوم

  • CFEM (Compensação Financeira pela Exploração de Recursos Minerais) on gold

    1.5% Gold ore, doré, garimpo gold

    نص القانونالمبلغ غير مؤكد

    • Lei 8.001/1990 as amended by Lei 13.540/2017, art. 2, 2-A, Anexo

  • Export duty (Imposto de Exportação) on gold

    None on gold as financial asset (only IOF applies, CF art. 153 §5); on gold as merchandise, only if CAMEX lists it (not confirmed)

    نص القانونالمبلغ غير مؤكد

    • CF art. 153 §5; Decreto 6.759/2009, Decreto 6.759 arts 212 §2, 215

  • Income tax on gains from gold operations

    Capital gains on gold financial-asset operations, taxed as financial-market income

    نص القانون

    • Lei 7.766/1989, art. 13

  • IOF-ouro (tax on gold as financial asset)

    1% Gold as financial asset or exchange instrument, on first acquisition only; the sole tax on such gold

    نص القانونالمبلغ غير مؤكد

    • Lei 7.766/1989; Decreto 6.306/2007; Lei 11.196/2005; CF art. 153 §5, Lei 7.766 arts 4, 8-10; Decreto 6.306 arts 36-40; Lei 11.196 art. 70 II a

  • IOF on the FX operation bringing in export receipts

    0% Export proceeds converted into reais

    نص القانونالمبلغ غير مؤكد

    • Decreto 6.306/2007, art. 15-B I

الضوابط

  • No repatriation or surrender requirement: exporters may keep foreign-currency export proceeds abroad (Lei 11.371 art. 1); receipts may arrive before or after shipment, including by credit to an account abroad of the authorised institution (Res. BCB 277 art. 46).

    نص القانون

    • Lei 11.371/2006 art. 1, as reworded by Lei 14.286/2021 art. 26

  • PLGs only for Brazilian citizens or garimpeiro cooperatives (Lei 7.805 art. 5); research authorisations and mining concessions only for Brazilians, companies under Brazilian law with head office and administration in Brazil, or cooperatives (CF art. 176 §1; Decreto 9.406 arts 16, 30).

    نص القانون

    • Lei 7.805/1989; CF art. 176 §1, Lei 7.805 art. 5

  • Extracting Union minerals without a title is a crime: usurpation, 1-5 years, with the same penalty for whoever acquires, transports, holds or sells the product (Lei 8.176 art. 2 §1); mining without authorisation also carries 6 months-1 year (Lei 9.605 art. 55) and seizure of the product (Lei 7.805 …

    نص القانون

    • Lei 8.176/1991; Lei 9.605/1998; Lei 7.805/1989, Lei 8.176 art. 2; Lei 9.605 art. 55; Lei 7.805 art. 21

      “Art. 2° Constitui crime contra o patrimônio, na modalidade de usurpacão, produzir bens ou explorar matéria-prima pertencentes à União, sem autorização legal ou em desacordo com as obrigações impostas pelo título autorizativo. Pena: detenção, de um a cinco anos e multa. § 1° Incorre na mesma pena aquele que, sem autorização legal, adquirir, transportar, industrializar, tiver consigo, consumir ou comercializar produtos ou matéria-prima, obtidos na forma prevista no caput deste artigo.”

  • Persons buying and selling gold as financial asset (Lei 9.613 art. 9 II) and dealers in precious metals (art. 9 parágrafo único XI) must identify clients, keep records (at least 5 years), register with their regulator or COAF and report to COAF (arts 10-11); BCB-authorised institutions follow Circ…

    نص القانون

    • Lei 9.613/1998; Circular BCB 3.978/2020, Lei 9.613 arts 9-11

  • No ban on paying for gold in cash was found in the law in force. BCB-authorised institutions record cash operations above R$2,000 with the bearer's CPF (Circular 3.978 art. 33) and report to COAF, by the next business day, cash deposits, withdrawals and payments of R$50,000 or more (art. 49). PL 3.0…

    R$2,000 (record); R$50,000 (COAF report)

    نص القانونالمبلغ غير مؤكد

    • Circular BCB 3.978/2020, arts 33, 49

  • Every exit and entry of gold as financial asset is made by the BCB or an authorised institution, with a PF-authorised domestic transporter, under an e-DMOV; exit always gets a scheduled physical verification (IN RFB 1.082 art. 11 §2); gold with irregular fiscal documents is seized (art. 21 III).

    نص القانون

    • IN RFB 1.082/2010, arts 1, 11 §2, 19, 21

      “§ 2º O controle referido no caput será processado com base na Declaração Eletrônica de Movimentação Física Internacional de Valores (e-DMOV).”

  • Gold as financial asset may be bought at first acquisition only by BCB-authorised institutions (Lei 7.766 art. 1; IN RFB 2.138 art. 3 I), whose acquisition invoice proves the purchase (Lei 12.844 art. 39 II); regularly constituted garimpeiro cooperatives may buy at origin and must resell to the BCB …

    نص القانون

    • Lei 7.766/1989; Lei 12.844/2013; Lei 11.685/2008, Lei 7.766 arts 1-2; Lei 12.844 art. 39 II; Lei 11.685 art. 9

  • All gold financial-asset operations and their transport must be covered by fiscal documents; irregular gold is seized by the Receita Federal (Lei 7.766 art. 3; Decreto 6.306 arts 46, 56). Since 1 Aug 2023 the document is the NF-e Ouro Ativo Financeiro; an invoice with inaccurate data is inidônea (I…

    نص القانون

    • Lei 7.766/1989; IN RFB 2.138/2023, Lei 7.766 art. 3; IN arts 1 §1, 3, 6

  • Before its first acquisition, garimpo gold may be transported only within the gold-producing region (the geological province of the same gold mineralisation where the workings are) up to an authorised buyer.

    نص القانون

    • Lei 12.844/2013, art. 38 §§2, 5

  • The presumption of legality of the gold and of the buyer's good faith once the seller's documents were filed (Lei 12.844 art. 39 §4) was suspended by the STF in ADI 7.345 (interim order quoted in the EMI of PL 3.025/2023, which also ordered the Executive to adopt within 90 days a new framework for …

    نص القانون

    • STF ADI 7.345 and 7.273; IN BCB 406/2023, IN BCB 406 art. 2

  • Mining in Indigenous lands requires Congress authorisation (CF art. 231 §3), the garimpeiro-cooperative priority of art. 174 §§3-4 does not apply there (art. 231 §7), and a PLG does not apply to Indigenous lands (Lei 7.805 art. 23 a). Gold from garimpo in Indigenous lands cannot be lawfully prod…

    نص القانون

    • Constituição Federal; Lei 7.805/1989, CF art. 231 §§3, 7; Lei 7.805 art. 23 a

      “§ 7º Não se aplica às terras indígenas o disposto no art. 174, § 3º e § 4º”

المرحلة 2: سويسرا

في الطريق

  1. 7

    Onboard Dubai supplier: KYC pack, chain-of-custody statement, mine-of-origin/scrap declaration, DMCC/UAEGD audit reports

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يتطلب
    Air waybill
    يُصدر
    Refiner file on the Dubai supplier: identity, commercial-register extract, proof of lawful acquisition (export permit/declaration, mining licence where applicable), SECO embargo check, origin clarification (kept for the period the EMKV sets: zehn Jahren); KYC questionnaire for mined material, naming each ASM supplier in the chain (team/cooperative, aggregators, local exporter); Independent assurance report on the Dubai refiner's responsible sourcing practices, as an Intermediate Refiner (RGG v9 s.2.3 enhanced due diligence for high-risk recycled gold); Site visit at the mine of origin before transacting (or within 6 months) - enhanced due diligence
    نص القانون

    [inferred] Asking for DMCC/UAEGD audit reports and a chain-of-custody statement is the model's application to a Dubai supplier; the LBMA Responsible Gold Guidance and the BAZG melter due-diligence directive do not name them. The EMKV duties are read in the official fedlex consolidation held on the server. In the EMKV record on the server these articles are parsed into the section labelled Anhang (section id in the refs), not into their own sections; the quotes are from that section.

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 1 (parsed into section sch-2)

      “Der Inhaber einer Schmelzbewilligung darf Schmelzgut nur von Per-”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 1 (lawful acquisition) (parsed into section sch-2)

      “die sich über deren rechtmässigen Erwerb aus- weisen können.”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 2 (identity) (parsed into section sch-2)

      “Es muss die Identität des Kunden anhand eines beweiskräftigen Do- kumentes wie Pass oder Identitätskarte überprüfen.”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 3 (origin clarification) (parsed into section sch-2)

      “Bestehen über die Herkunft der Ware Zweifel oder stammen die An- gebote von Unbekannten, so ist der Inhaber der Schmelzbewilligung verpflichtet, die Herkunft des Schmelzgutes besonders sorgfältig abzu- klären.”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 3 (retention) (parsed into section sch-2)

      “Schmelzprodukten müssen während zehn Jahren aufbewahrt werden.”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKG Art. 31a Abs. 1

      “Wer gewerbsmässig Schmelzgut im Sinne von Artikel 1 Absatz 3”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKG Art. 31a Abs. 6

      “Die Absätze 1-5 gelten nicht für Inhaber einer Schmelzbewilligung nach Artikel 24.”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), BAZG Richtlinie R-247 (1 Jan 2023) annex matrix Teil 1 (KYC)

      “Identifikation des Kunden gemäss Art. 168a Abs. 2 EMKV für natürliche Personen, für juristische Personen mittels Han-”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), BAZG Richtlinie R-247 (1 Jan 2023) Ziff. 3.3.2

      “Bestehen Zweifel über die Herkunft des Materials oder in Bezug auf die Integrität des Kunden sind Bewilligungsinhaber verpflichtet, den Sachverhalt besonders sorgfältig abzuklären”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), RGG v9 Step 2.1 (origin of mined gold)

      “Mined Gold: The location of the mine (LSM and ASM).”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), RGG v9 Step 2.2 (transit red flag)

      “Is claimed to originate from a country through which gold from CAHRAs is known, or reasonably suspected, to transit”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), RGG v9 Step 1.2 (records)

      “Records are required to be maintained for at least five years, or the minimum timeframe stipulated by local regulatory requirements”

    • PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), BAZG Schmelzen und Prüfen (Dec 2023) Ziff. 4.1.6 (restates Art. 168b Abs. 3)

      “Die Dokumente über den Geschäftsverkehr mit Schmelzgut und Schmelzprodukten müssen während zehn Jahren aufbewahrt werden.”

  2. 8

    File the Swiss electronic customs import declaration (formal declaration; simplified or oral declarations excluded for melt material imported for sale), tariff heading 7108.1200 (statistical key 911 for mining gold), with actual origin if known; import VAT-exempt for investment gold (cast bars of at least 995 thousandths fineness bearing the fineness and the stamp of a recognised assayer-melter) and for gold in raw form or semi-finished for refining; unmarked doré may only be imported by a trade assayer (BAZG practice)

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يتطلب
    Air waybill
    يُصدر
    Electronic customs import declaration (commercial import; simplified and oral declarations excluded for melt material)
    نص القانون

    The Federal Council report (citing the customs administration) says actual origin must be declared if known, but for large imports, e.g. from the United Kingdom or the UAE, the dispatch country is sometimes entered; [inferred] Dubai-refined Nigerian gold can therefore appear as UAE origin. [unconfirmed] That no certificate of origin is required is not stated in the sources read. No written precious-metals control record found for a passed border check. The rule that unmarked doré may only be imported by a trade assayer is BAZG practice (BAZG letter on unmarked melt products; BAZG directive on applying the EMKG); it is not in the EMKG import article. The EMKV (precious metals control ordinance) is not held on the server, so its provisions on recognised fineness marks and banking precious metals are not relied on here. Corrected earlier: the declaration was described as "Passar"; the BAZG melt-material sheet names e-dec web. [time-limited] When the BAZG-VG enters into force (date not set), the EMKG import-check paragraphs are repealed and replaced by a new BAZG control article (BAZG-VG annex amending the EMKG).

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), MWSTG (SR 641.20, Stand 1 Jan 2025) Art. 23 Abs. 2 Ziff. 12: gold supplies exempt

      “die Umsätze, die mit Gold und Legierungen von Gold der folgenden Form erzielt werden:”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Art. 23 Abs. 2 Ziff. 12 Bst. b: investment gold, cast bars

      “Gold zu Anlagezwecken mit einem Mindestfeingehalt von 995 Tausendsteln, in Form von:”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Art. 23 Abs. 2 Ziff. 12 Bst. b, first indent

      “gegossenen Barren, versehen mit der Angabe des Feingehalts und dem Stempelzeichen eines anerkannten Prüfer-Schmelzers oder”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Art. 23 Abs. 2 Ziff. 12 Bst. d: raw or semi-finished gold for refining

      “Gold in Rohform oder in Form von Halbzeug, das zur Raffination oder Rückgewinnung bestimmt ist”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), MWSTG Art. 53 Abs. 1 Bst. m: import of gold exempt

      “Gold und Legierungen von Gold nach Artikel 23 Absatz 2 Ziffer 12.”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), AS 2024 438 (amendment of 16 June 2023, in force 1 Jan 2025): inserts Art. 53 Abs. 1 Bst. m

      “Gold und Legierungen von Gold nach Artikel 23 Absatz 2 Ziffer 12.”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), MWSTV Art. 44 (former gold provision) repealed

      “Aufgehoben durch Ziff. I der V vom 21. Aug. 2024, mit Wirkung seit 1. Jan. 2025”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), EMKG (SR 941.31) Art. 20 Abs. 3: import checks

      “Die diesem Gesetz unterstellten Waren können bei der Einfuhr einer umfassenden oder stichprobenweisen Kontrolle unterworfen werden.”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG statistics page: tariff heading 7108.1200

      “Data relating to gold in raw form (e.g. bars) are recorded under customs tariff heading 7108.1200”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG statistics page: statistical key 911 (from 1 Jan 2021)

      “mining gold *(key: 911)*”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Federal Council report 14 Nov 2018, s.3.7

      “dass der tatsächliche Ursprung der Waren gemeldet werden muss, sofern er bekannt ist”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Federal Council report s.3.7

      “Bei umfangreichen Einfuhren, zum Beispiel aus Grossbritannien oder den Vereinigten Arabischen Emiraten, wird in der Zollerklärung gelegentlich das Versendungsland angegeben.”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG R-247 (1 Jan 2023) s.3.4.2: unmarked melt products only imported by trade assayers

      “Daher sind ausschliesslich Handelsprüfer berechtigt, nicht gekennzeichnete”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), R-247 s.3.4.2 (doré bars as example)

      “(bspw. Doré-Barren aus dem Bergbau)”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG Merkblatt "Annahme von Schmelzgut aus dem Ausland" (Jan 2024): simplified declarations excluded

      “Vereinfachte Zollanmeldeverfahren wie Quickzoll oder gar eine mündliche Zollanmeldung sind daher grundsätzlich ausgeschlossen.”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Merkblatt: e-dec web

      “dies selbst mittels e-dec web vornehmen”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Merkblatt: prior customs procedure

      “Annahme von Schmelzgut aus dem Ausland sichergestellt wird, dass dieses vorgängig”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Merkblatt: fine per case (under the EMKG)

      “mit bis zu CHF 2 000 pro Fall gebüsst werden”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Merkblatt: licence withdrawal

      “In schweren Fällen kann die entsprechende Bewilligung”

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG letter of 4 Dec 2019 on import of unmarked melt products (only footnotes are sectioned; cited law-only)

    • VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG-VG of 20 June 2025, Anhang 2 Ziff. 53 (EMKG Art. 20 Abs. 3-5 repealed, new Art. 22a); annex not sectioned, cited law-only

  3. 9

    Optionally store under customs control in a free port (e.g. Geneva La Praille / Aéroport, Embrach - Embraport, Zürich-Flughafen - Cargologic): stored goods are not subject to import customs duties or trade-policy measures and may be stored indefinitely

    من
    Bonded warehouse / freeport operator (Geneva/Embrach)
    يُصدر
    Electronic customs declaration on entry of sensitive goods into the free port (content: the inventory-record particulars listed in the Customs Ordinance, letters a to f, plus the depositor's name and address); Electronic inventory record of sensitive goods: previous customs document, entry date, owner, origin country, description, value, marks, gross/net mass, origin proof, location, exit date, etc. (17 fields)
    نص القانون

    The BAZG free-port list held is the old list in the library (its record dates it to the start of the year it was issued; no newer list found); operators may have changed. [time-limited] The BAZG-VG (adopted, not yet in force) treats free ports as a kind of customs warehouse and will replace these articles when in force. [inferred] Suspension of import VAT is read from the BAZG free-port directive ("auf das Erheben der Abgaben ... verzichtet"); the ZG names only import customs duties and trade-policy measures. Supplies of goods stored in a free port are VAT-exempt under the MWSTG (read). The ZG and ZV are now read in their official fedlex consolidations held on the server.

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG (SR 631.0, Stand 1 Sep 2023) Art. 62 Abs. 1

      “Zollfreilager sind Teile des Zollgebiets oder in diesem gelegene Räumlichkeiten:”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG Art. 62 Abs. 3

      “Die eingelagerten Waren unterliegen weder den Einfuhrzollabgaben noch handels- politischen Massnahmen.”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG Art. 64 Abs. 1

      “Wer ein Zollfreilager betreibt, braucht eine Bewilligung des BAZG.”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG Art. 65 Abs. 1

      “Waren, die in einem Zollfreilager gelagert werden sollen, sind der zuständigen Zoll- stelle zur Einlagerung anzumelden und in das Zollfreilager zu verbringen.”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG Art. 65 Abs. 2

      “In Zollfreilagern dürfen Waren beliebig lange gelagert werden.”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG Art. 66 Abs. 1

      “Die Lagerhalterin oder der Lagerhalter muss über alle eingelagerten sensiblen Wa- ren Bestandesaufzeichnungen führen.”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZV (SR 631.01, Stand 1 Oct 2024) Art. 178a Abs. 1

      “Die anmeldepflichtige Person muss sensible Waren bei der Einlagerung ins Zollfrei- lager elektronisch anmelden.”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZV Art. 182 Abs. 2

      “Sie oder er muss zudem für sensible Waren eine Bestandesaufzeichnung führen.”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZV Art. 184 Abs. 2

      “Sie muss elektronisch geführt werden.”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZV Anhang 2 Ziff. 5 (sensitive goods; the section id carries footnote 193 glued to the label)

      “Perlen, Diamanten, Edelsteine, Schmucksteine, Edelmetalle und Edel- metallplattierungen sowie Waren daraus (ex Zolltarifkapitel 71)”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), BAZG Richtlinie R-10-50 Ziff. 1.1 (levies not raised)

      “Dabei wird auf das Erheben der Abgaben, auf deren Sicherstellung und auf die Anwendung handelspolitischer Massnahmen”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), MWSTG Art. 23 Abs. 2 Ziff. 3bis

      “die Lieferung von Gegenständen, die wegen Einlagerung in einem Zollfreilager (Art. 62-66 ZG) nachweislich im Inland unter Zollüberwachung standen und diesen Zollstatus nicht rückwirkend verloren haben”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), Embrach

      “Zürcher Freilager AG, GVZ Embraport”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), Genève La Praille and Genève Aéroport

      “Ports Francs et Entrepôts de Genève SA”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), BAZG-VG (20 June 2025, not in force) Art. 64

      “Zolllager sind vom BAZG zugelassene Orte im Zollgebiet”

    • Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), BAZG-VG Art. 65 Abs. 2

      “Als Zolllager können bewilligt werden:”

  4. 10

    Screen the bars, buyer and destination against Swiss sanctions before release: no purchase, import, transit or related services (including brokerage and financing) for gold of Russian origin exported after 4 Aug 2022 or gold processed from it in third countries

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    نص القانون

    [transcription] Art. 14d paras 1-4 read in an unofficial third-party English translation (as at 22 Mar 2024, held in laws/); Annex 26 covers 7108, 7112 91 and ex 7118 90 gold coins; Annex 27 ex 7113 and ex 7114. [unconfirmed] The official consolidation is now Stand 21 Sep 2026 and was not read (the fetch tool truncates before Art. 14d); changes after March 2024 are not ruled out. The ordinance contains no explicit ban on selling gold to Russia; the export-side effect is through the services ban.

    • Ordinance of 4 March 2022 on measures in connection with the situation in Ukraine (SR 946.231.176.72), Art. 14d

  5. 11

    Release the bars from the refinery vault or free port against the owner's instruction and prepare the weight list (bar list), commercial invoice and packing list for the shipment

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يُصدر
    Outbound weight list / bar list; Commercial invoice to the foreign buyer; Packing list
    معيار

    The weight list is sourced to LBMA Annex C; commercial invoice and packing list are standard export practice, not read in a Swiss source.

    • LBMA Good Delivery Rules, Annex C (weight lists); Customs Act Arts. 62-66 (free ports)

  6. 12

    Lodge the electronic export declaration in Passar (HS 7108; e-dec Export was usable only to end-2025); the declarant must make it binding and physically export the goods within 120 days of its acceptance in the IT system

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يُصدر
    Passar export declaration (HS 7108)
    إرشاد رسمي

    R-10-10 (valid 1 Jan 2026) cites Art. 25-29 ZG and Art. 79-83 ZV for the declaration duty, says declarations are electronic in principle, and sets the 120-day limit from acceptance in the IT system. R-10-10 held and read in full on 2026-09-28; the Customs Act and Ordinance texts themselves were not read. R-10-10 has no gold-specific rule.

    • Customs Act (ZG, SR 631.0); BAZG R-10-10, ZG Arts. 25-29 (as cited in R-10-10)

  7. 13

    Receive the export assessment notice (Veranlagungsverfuegung Ausfuhr), the evidence that the goods were properly cleared for export

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يُصدر
    Veranlagungsverfuegung Ausfuhr
    إرشاد رسمي

    R-10-10 cites Art. 38 and 69 ZG and Art. 92 ZV for the export assessment notice and says it is evidence of proper assessment and of export for VAT. R-10-10 held and read in full on 2026-09-28.

    • Customs Act (ZG); BAZG R-10-10, ZG Arts. 38 and 69; ZV Art. 92 (as cited in R-10-10)

  8. 14

    Treat the sale as a VAT-exempt export (supply of goods directly transported abroad) and keep the export assessment notice as evidence

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يتطلب
    Veranlagungsverfuegung Ausfuhr
    نص القانون

    Art. 23(2) no. 1 read in the held MWSTG (Stand 1 Jan 2025, German wording current). Art. 23(3): direct export includes export into an open customs warehouse or a free port. Investment gold of at least 995 fineness is separately exempt with credit under Art. 23(2) no. 12 (see ch.tax-import-vat).

    • Federal VAT Act (MWSTG, SR 641.20), Art. 23(2) no. 1

  9. 15

    Hand the sealed consignment to a secure valuables carrier and fly it out (Zurich or Geneva) under an air waybill

    من
    Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
    يُصدر
    Air waybill (outbound)
    غير مؤكَّد

    Carrier practice. Cantonal licensing: in the Canton of Zurich "Sicherheitstransporte von Personen, Gütern und Wertsachen" require a licence under the Polizeigesetz, 9. Abschnitt (cantonal page, read by WebFetch 2026-09-28; PolG text not read). Geneva and other cantons not checked. No Swiss source read describes the outbound air leg for gold.

الضرائب والرسوم

  • Customs duty on gold

    0% HS 7108

    إرشاد رسميالمبلغ غير مؤكد

  • Import VAT on gold

    Exempt Gold and gold alloys under MWSTG Art. 23(2) Ziff. 12: (a) state-minted gold coins of tariff nos. 7118.9010, 9705.3100, 9705.3900; (b) investment gold of at least 995 fineness as cast bars bearing the fineness and the stamp of a recognised assayer-melter, or stamped plates; (c) granules of at least 995 packed and sealed by a recognised assayer-melter; (d) gold in raw form or semi-finished for refining or recovery, and gold waste and scrap; (e) alloys under (d) with 2% or more gold

    نص القانونالمبلغ غير مؤكد

    • VAT Act (MWSTG, SR 641.20), Art. 53(1)(m) (import) with Art. 23(2) Ziff. 12

الضوابط

  • Banks identify the contracting party and beneficial owner for precious-metals trading and for cash transactions over CHF 15,000 (CDB 20; Form A, Form K).

    CHF 15,000 cash

    معيارالمبلغ غير مؤكد

    • CDB 20 (SBA), CDB Art. 4(2)(f)-(g), 7, 20-21, 27-28

  • Melt material imported from abroad for sale in Switzerland needs a formal import declaration; simplified and oral declarations are excluded in principle. A buyer or licensee who accepts melt material that has not been through customs breaches due diligence under the PMCA: fine up to CHF 2,000 per ca…

    إرشاد رسمي

    • BAZG Merkblatt 'Annahme von Schmelzgut aus dem Ausland' (Jan 2024)

  • Commercial production of melt products (bars, plates, rods, granules made by melting precious metal or melt material) requires a melt licence; acting without it is punishable by a fine (EMKG Art. 48). Every melt product must bear the licence holder's stamp; melt products for resale must be assayed b…

    نص القانون

    • EMKG/PMCA (SR 941.31), Arts. 1(2), 24, 31(1), 32-33, 47, 48

  • Holders of a melter licence may accept melt material only from persons who can prove lawful acquisition, and must verify the customer's identity by a probative document such as a passport or identity card. Where origin is doubtful or the offer comes from unknown persons, origin must be clarified wit…

    نص القانون

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 1 (parsed into section sch-2)

      “Der Inhaber einer Schmelzbewilligung darf Schmelzgut nur von Per-”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 2 (parsed into section sch-2)

      “Es muss die Identität des Kunden anhand eines beweiskräftigen Do- kumentes wie Pass oder Identitätskarte überprüfen.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 3 (parsed into section sch-2)

      “Bestehen über die Herkunft der Ware Zweifel oder stammen die An- gebote von Unbekannten, so ist der Inhaber der Schmelzbewilligung verpflichtet, die Herkunft des Schmelzgutes besonders sorgfältig abzu- klären.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 1 (parsed into section sch-2)

      “derlichen organisatorischen Massnahmen, um das Schmelzen von Schmelzgut unrechtmässiger Herkunft zu verhindern.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 2 (parsed into section sch-2)

      “so ist die Ware durch den Inhaber der Schmelzbewilligung bis zur Klärung des Falles in unverändertem Zu- stand aufzubewahren.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 3 (parsed into section sch-2)

      “Schmelzprodukten müssen während zehn Jahren aufbewahrt werden.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168c Abs. 1 (parsed into section sch-2)

      “Der Inhaber einer Schmelzbewilligung muss über seine Ankäufe von Schmelzgut und Schmelzprodukten Buch führen.”

    • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168c Abs. 2 Bst. b (parsed into section sch-2)

      “die in Artikel 168a Absatz 2 vorgeschriebenen Identifikations- nachweise;”

    • PMCO/EMKV (articles in refs), BAZG Schmelzen und Prüfen (Dec 2023) Ziff. 4.1.6 (restates Art. 168a)

      “Er muss die Identität des Kunden anhand eines beweiskräftigen Dokumentes wie Pass oder Identitätskarte überprüfen und muss sich vor Ausführung des Auftrages den rechtmässigen Erwerb des Schmelzgutes durch den Auftraggeber nachweisen lassen.”

    • PMCO/EMKV (articles in refs), BAZG Schmelzen und Prüfen (Dec 2023) Ziff. 4.1.6 (restates Art. 168b Abs. 3)

      “Die Dokumente über den Geschäftsverkehr mit Schmelzgut und Schmelzprodukten müssen während zehn Jahren aufbewahrt werden.”

    • PMCO/EMKV (articles in refs), BAZG Richtlinie R-247 (1 Jan 2023) Ziff. 3.3.2

      “Bestehen Zweifel über die Herkunft des Materials oder in Bezug auf die Integrität des Kunden sind Bewilligungsinhaber verpflichtet, den Sachverhalt besonders sorgfältig abzuklären”

  • Purchase, import, transit and transport of gold (Annex 26) originating in Russia and exported from Russia after 4 Aug 2022, and of gold processed from it in third countries, are prohibited, as are related services (all kinds, including financial services, brokerage and technical assistance) and the …

    نص القانون

    • Ordinance of 4 March 2022 on measures in connection with the situation in Ukraine (SR 946.231.176.72), Art. 14d

  • Precious metals are 'sensitive goods' in free ports (Customs Ordinance Annex 2, as amended on 18 November 2015): the declarant must declare them electronically on entry into storage, and an electronic inventory record of them is kept per depositor and submitted by the warehouse keeper to customs on …

    نص القانون

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917, ZV Anhang 2 (sensitive goods) as amended

      “Anhang 2 wird wie folgt geändert:”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Anhang 2 Ziff. 5: precious metals ex tariff chapter 71

      “Perlen, Diamanten, Edelsteine, Schmucksteine, Edelmetalle und Edel- metallplattierungen sowie Waren daraus (ex Zolltarifkapitel 71)”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917 Ziff. IV: in force

      “Diese Verordnung tritt am 1. Januar 2016 in Kraft.”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 178a Abs. 1: electronic declaration on entry into the free port

      “Die anmeldepflichtige Person muss sensible Waren bei der Einlagerung ins Zoll- freilager elektronisch anmelden.”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 185: inventory record per depositor

      “Die Bestandesaufzeichnung für sensible Waren ist je Einlagererin oder je Einlagerer zu führen.”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 184 Abs. 2: kept electronically

      “Sie muss elektronisch geführt werden.”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 184 Abs. 3bis: warehouse keeper submits it on request

      “Auf Verlangen muss die Lagerhalterin oder der Lagerhalter der EZV die”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917, ZV Art. 246a: amendment date

      “Übergangsbestimmungen zur Änderung vom 18. November 2015”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), BAZG R-10-50 (1 Jul 2025) s.1.3.1: export goods count as sensitive goods

      “Ausfuhrwaren gelten als sensible Waren”

    • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), R-10-50 s.4.1: inventory records over all sensitive goods

      “Bestandesaufzeichnungen nach den Grundsätzen der ordnungsgemässen Buchführung”

  • Cash threshold for dealers in goods (anti-money laundering)

    نص القانون

    • GwG Art. 8a(1)

      “Händlerinnen und Händler nach Artikel 2 Absatz 1 Buchstabe b müssen folgende”

    • GwG Art. 8a(1)(a)

      “Identifizierung der Vertragspartei (Art. 3 Abs. 1);”

  • Cash threshold for dealers in gold (anti-money laundering)

    نص القانون

    • GwG Art. 8a(1)

      “Händlerinnen und Händler nach Artikel 2 Absatz 1 Buchstabe b müssen folgende”

    • GwG Art. 8a(1)(a)

      “Identifizierung der Vertragspartei (Art. 3 Abs. 1);”

    • GwG Art. 8a(2bis)

      “oder Edelsteinen beträgt die massgebende Schwelle im Sinne von Ab-”

    • EMKG Art. 1(1)

      “Edelmetalle im Sinne dieses Gesetzes sind Gold, Silber, Platin und Palladium.”

المرحلة 3: هونغ كونغ الصينية (منطقة إدارية خاصة)

في الطريق

  1. 16

    Onboard the supplier: KYC and source-of-supply review. Hong Kong law makes CDD mandatory for a Category B registrant only for specified cash transactions (AMLO s.5A(5A)); for bank-paid purchases the pack is the importer's own risk choice, with LBMA/OECD guidance applying where the buyer or refiner is bound by it

    من
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    DPMS Category A registration certificate; Commercial invoice
    يُصدر
    Supplier KYC pack held by the Hong Kong importer; Customer due diligence file (Category B, specified cash transaction); Supplier's commercial invoice
    إرشاد رسمي

    [inferred] No Hong Kong rule found that requires origin documents for imported gold; the KYC pack is commercial practice outside cash transactions. The legal scope of CDD is read in the Ordinance.

    • AMLO s. 5A and Sch. 2 (only for specified cash transactions), s. 5A(5A)-(5B)

      “An AML/CTF requirement that applies to a DNFBP who is a Category B PMS registrant only applies when, by way of business, the registrant carries out, in Hong Kong with a customer, a specified cash transaction that is not an excluded transaction”

  2. 17

    Fly the consignment into HKIA and deliver it to the importer's vault. If it is transhipment cargo (consigned on a through bill of lading or through air waybill to a place outside Hong Kong) or transit cargo, no Hong Kong declaration is required and the gold never enters the Hong Kong market

    من
    Secure logistics carrier / forwarder
    يتطلب
    Supplier's commercial invoice; Air waybill; Export customs declaration accepted by the dispatching country's customs
    يُصدر
    Inbound air waybill
    نص القانون

    • Import and Export (Registration) Regulations (Cap. 60E), reg. 3(a)-(b); Cap. 60 s. 2 (transhipment cargo, article in transit)

  3. 18

    Receive the bars, weigh them and check serials against the bar list; credit the importer's allocated account

    من
    Precious-metals vault operator
    يتطلب
    Inbound air waybill
    يُصدر
    Weight and quality verification record; Bar list (serials, weights, fineness); Allocated account weight list
    ممارسة السوق

    [inferred] Vault intake practice is not documented in an official source; the clearing press release confirms designated vaults record deposits.

  4. 19

    Lodge the import declaration within 14 days after the day of importation using the specified system (Trade Single Window, or during the transition a government-appointed service provider). Gold bars of fineness 995.0 or above (HKHS 7108 1210, 7108 2010) go on Form 1B with no declaration charge; other gold pays the charge. No customs duty or VAT; gold is not an exempted article

    من
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    Inbound air waybill; Supplier's commercial invoice
    يُصدر
    Hong Kong import declaration (Cap. 60E, lodged electronically within 14 days)
    نص القانون

    • Import and Export (Registration) Regulations (Cap. 60E), regs 3, 4(1)-(2), 7, 8(1), (1AA), (4), 18

  5. 20

    If the gold is paid for with physical currency or BNIs above HK$120,000 carried across the boundary, declare the cash (not the gold) to C&ED: advance CDS declaration for cargo, red channel for arriving travellers

    من
    Registered bullion dealer / trader (DPMS registrant)
    يُصدر
    CBNI advance electronic declaration (CDS) for cash moved as cargo
    نص القانون

    • Cap. 629, ss. 2, 4, 9, 11; Sch. 4

  6. 21

    Mainland buyer (holder of a PBOC gold import qualification) obtains a PBOC Gold and Gold Products Import/Export Permit for the consignment: one shipment, one permit, used within 40 working days

    من
    Mainland importer holding a PBOC gold import qualification
    يُصدر
    PBOC Gold and Gold Products Import/Export Permit (中国人民银行黄金及黄金制品进出口准许证)
    نص القانون

    • PBOC/GACC gold import-export measures, Arts. 3, 8, 17

  7. 22

    Agree the sale with the Mainland importer and release bars (typically 999.9 kilobars or bank-refined bars) to the cross-boundary carrier

    من
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    PBOC Gold and Gold Products Import/Export Permit (中国人民银行黄金及黄金制品进出口准许证); Allocated account weight list
    يُصدر
    Hong Kong exporter's commercial invoice; Packing list; Outbound air waybill / cross-boundary transport document
    إرشاد رسمي

    [unconfirmed] Bar form preferred by the Mainland market not confirmed from an opened source.

  8. 23

    Lodge the Hong Kong export declaration within 14 days; C&SD records the flow as an export to the Mainland

    من
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    Hong Kong exporter's commercial invoice
    يُصدر
    Hong Kong export / re-export declaration (Cap. 60E, lodged within 14 days)
    نص القانون

    C&SD FAQ Q1: Hong Kong is a separate customs territory, so a declaration is required for goods exported to the Mainland.

    • Import and Export (Registration) Regulations (Cap. 60E), reg. 5(1)-(2)

  9. 24

    Clear Mainland customs by presenting the PBOC permit, then register the gold on the State Council-approved gold spot exchange and complete its first trade there

    من
    Mainland importer holding a PBOC gold import qualification
    يتطلب
    PBOC Gold and Gold Products Import/Export Permit (中国人民银行黄金及黄金制品进出口准许证); Hong Kong export / re-export declaration (Cap. 60E, lodged within 14 days); Export customs declaration accepted by the dispatching country's customs
    نص القانون

    This step happens under Mainland law and belongs to the China module; kept here to show the hand-off.

    • PBOC/GACC gold import-export measures, Arts. 6, 17

الضرائب والرسوم

  • Customs duty on gold

    Nil All gold imports and exports; the Ordinance applies only to alcoholic liquors, tobacco, aircraft spirit, light diesel oil, motor spirit, kerosene and methyl alcohol (s.3(1))

    نص القانونالمبلغ غير مؤكد

    • Dutiable Commodities Ordinance (Cap. 109), ss. 3(1), 4(1)

  • Profits tax on gold trading profits

    Corporations: 8.25% on the first HK$2,000,000 of assessable profits and 16.5% above (Sch. 8B s.2(a)); unincorporated businesses: 7.5% and 15% (Sch. 8A s.2); years of assessment from 1 April 2018 Trading profits of Hong Kong gold dealers; not a transaction tax

    نص القانونالمبلغ غير مؤكد

    • Inland Revenue Ordinance (Cap. 112), s. 14; Schs. 8A, 8B

      “Subject to the provisions of this Ordinance, profits tax shall be charged for each year of assessment on every person carrying on a trade, profession or business in Hong Kong in respect of his assessable profits arising in or derived from Hong Kong for that year from such trade, profession or business (excluding profits arising from the sale of capital assets)”

  • VAT / GST on gold

    None (Hong Kong has no VAT or GST) Import and sale of gold

    غير مؤكَّدالمبلغ غير مؤكد

  • Import/export declaration charge

    Nil on declarations relating to gold bars (reg. 8(4)); C&SD defines these as gold bars of fineness 995.0 or above, HKHS codes 7108 1210 and 7108 2010, declared on Forms 1B/2B. Other gold (e.g. dore below 995.0): HK$0.20 for value up to HK$46,000, then 12.5 cents per additional HK$1,000 or part, rounded up to 10 cents, capped at HK$200 per declaration (reg. 8(1)(b)-(d), (1AA)) Each import and export declaration

    نص القانونالمبلغ غير مؤكد

    • Import and Export (Registration) Regulations (Cap. 60E), reg. 8(1), (1AA), (4); reg. 7

      “No charge shall be payable under paragraph (1)(b), (c) or (d) in respect of a declaration relating to gold bars within the meaning of the Imports and Exports Classification List”

الضوابط

  • A Category B registrant must, before a specified cash transaction (cash of HK$120,000 or more) with a customer, identify and verify the customer and any beneficial owner, obtain the purpose of a business relationship and verify anyone acting for the customer (Sch. 2 ss.2, 3(1)(b)); obtain senior-man…

    Cash payment of HK$120,000 or more

    نص القانون

    • AMLO (Cap. 615) s. 5A and Sch. 2; C&ED Guideline for Category B registrants, s. 5A(5A)-(5B); Sch. 2 ss. 2, 3, 5, 10, 15, 19, 20; s. 53ZVF

      “for a period of at least 5 years beginning on the date on which the transaction is completed”

  • A non-Hong Kong dealer (an individual not ordinarily resident, or a foreign legal person that is neither a registered non-Hong Kong company nor a re-domiciled company; no place of business in Hong Kong; business in Hong Kong on no more than 60 days a year) is outside registration but must report eac…

    HK$120,000 cash

    نص القانونالمبلغ غير مؤكد

    • AMLO (Cap. 615) Part 5C, ss. 53ZTZ, 53ZUA(2), 53ZVK; Sch. 3J

  • Any person who knows or suspects that property represents proceeds of, or was or is intended to be used in connection with, an indictable offence (OSCO s.25A(1)) or drug trafficking (DTROP s.25A(1)), or that property is terrorist property (UNATMO s.12(1)), must disclose it to an authorized officer (…

    نص القانون

    • OSCO (Cap. 455), DTROP (Cap. 405), UNATMO (Cap. 575), Cap. 455 s. 25A; Cap. 405 s. 25A; Cap. 575 s. 12

      “Where a person knows or suspects that any property— (a) in whole or in part directly or indirectly represents any person’s proceeds of; (b) was used in connection with; or (c) is intended to be used in connection with, an indictable offence, he shall as soon as it is reasonable for him to do so disclose that knowledge or suspicion … to an authorized officer”

  • Hong Kong applies only UN Security Council sanctions, through regulations the Chief Executive makes under Cap. 537 on instructions from the Ministry of Foreign Affairs (ss.2-3); dealing with funds or economic resources of designated persons without a licence is an offence under those regulations (C&…

    نص القانون

    • United Nations Sanctions Ordinance (Cap. 537), ss. 2-3

      “the Ministry of Foreign Affairs of the People’s Republic of China”

  • Currency and bearer negotiable instruments above HK$120,000 (Sch. 4) must be declared by arriving travellers (s.4), disclosed on request by other arrivals and by departing travellers (ss.5-6), and declared in advance electronically when moved as cargo in one batch (ss.9-11). "CBNI" means notes or co…

    HK$120,000 of CBNIs

    نص القانونالمبلغ غير مؤكد

    • Cap. 629, ss. 2, 4-6, 9-11; Sch. 4

  • The central clearing system accepts only about-400-oz bars meeting international standards (in effect LBMA Good Delivery) into designated vaults, held unallocated and commingled.

    إرشاد رسمي

    • Clearing Rulebook

  • No new commodity exchange may be established or operated for gold, silver or the other listed commodities (Cap. 82 s.4 and Schedule items 6, 13; fine HK$500,000 plus HK$50,000 a day), except an exchange "which was in operation on 20 June 1973" (s.3(d)) or a recognized futures market under the Securi…

    نص القانون

    • Commodity Exchanges (Prohibition) Ordinance (Cap. 82), ss. 3(d)-(e), 4; Schedule

      “(e) a recognized futures market”

  • Anyone who by way of business trades in, imports, exports, manufactures, refines or carries out value-adding work on precious metals (gold "in a manufactured or unmanufactured state"), issues or trades precious-asset-backed instruments, or acts as intermediary (s.53ZU(1)) must be registered before c…

    HK$120,000 per transaction or linked transactions

    نص القانونالمبلغ غير مؤكد

    • AMLO (Cap. 615) Part 5C, ss. 53ZTZ, 53ZU, 53ZUA, 53ZUE; Schs. 3H, 3I

  • Only bars from HKGX authorised minters (13 members) are good delivery on the exchange, by type: 99 gold 5-tael, 999.9 gold kilo, 999.9 gold 5-tael and 999.9 silver 15 kg.

    ممارسة السوق

    • HKGX rules

  • A Legislative Council question of May 2026 refers to "the current 50-gram limit" on gold products for personal use carried by Mainland visitors, and asks about "simplifying the tax collection process for amounts exceeding the limit"; the limit is a Mainland rule. The Government replied only that Hon…

    50 g (per LegCo question; Mainland rule not read)

    مصدر ثانويالمبلغ غير مؤكد

  • Gold entering the Mainland from Hong Kong under general trade needs a PBOC Gold and Gold Products Import/Export Permit presented to customs (Art. 3), issued only to qualified importers (Art. 8, e.g. financial-institution members or market makers of the State Council-approved gold exchange); "one bat…

    نص القانون

    • PBOC/GACC gold import-export measures (Order [2015] No. 1, amended 2020), Arts. 3, 4, 6, 8, 17, 20

  • No import or export licence, permit or duty applies to gold. Licences are needed only for articles listed in the regulations under Cap. 60 (s.6C: Cap. 60A Sch. 1; s.6D: Cap. 60A Sch. 2; s.6A: strategic commodities), and gold is not listed in Cap. 60A Schedules 1-2. The only customs formality is the …

    نص القانون

    • Import and Export Ordinance (Cap. 60) and regulations, Cap. 60 ss. 6A, 6C, 6D; Cap. 60A Schs. 1-2; Cap. 60E regs 3-5

المرحلة 4: كندا

حيث تصل البضاعة

Doré bar - stamped/exporter-sealed → LBMA Good Delivery 400oz bar

  1. 25

    Hold a Business Number with RM import-export program account, registered in the CARM Client Portal (and optional RPP financial security)

    من
    Importer of record (doré, scrap or bars for refining)
    إرشاد رسمي
  2. 26

    Present the shipment for release: classify doré as 7108.12.00.22 (bars 7108.12.00.11/.21, scrap 7112.91) - all Free under MFN and every preferential tariff; no import permit; gold goods from Russia or a person in Russia (Schedule 9) and precious-metal scrap from Russia (Schedule 13) are prohibited; goods produced wholly or in part by forced labour are prohibited

    من
    Licensed customs broker
    يتطلب
    Export customs declaration accepted by the dispatching country's customs; Commercial invoice; Air waybill
    يُصدر
    Commercial invoice from the foreign shipper
    نص القانون

    Forced-labour prohibition: Customs Tariff item 9897.00.00 (ca.src-tariff-ch98). MFN is not available for goods of Belarus, North Korea or Russia (guide-3).

    • Customs Tariff; SEMA (Russia) Regulations, Tariff item 7108.12.00; SEMA (Russia) ss.3.11, 3.16

  3. 27

    Account for the goods on a Commercial Accounting Declaration (Type C at release, or Type AB within five business days of release under RPP) and pay duties and taxes on the statement of account; imported precious-metal bars are non-taxable for GST, and doré, unwrought gold, scrap and concentrates imported to be refined are non-taxable

    من
    Importer of record (doré, scrap or bars for refining)
    يتطلب
    Commercial invoice from the foreign shipper
    يُصدر
    Commercial Accounting Declaration
    نص القانون

    • Customs Act; Accounting for Imported Goods and Payment of Duties Regulations; Excise Tax Act; Non-Taxable Imported Goods (GST/HST) Regulations, Customs Act s.32; SOR/86-1062 s.10; ETA Sched VII s.8; SOR/91-31 s.3(a), (b)

  4. 28

    Keep import records for 6 years; self-correct within 90 days; CBSA may verify origin, value and classification for 4 years

    من
    Importer of record (doré, scrap or bars for refining)
    يتطلب
    Commercial Accounting Declaration
    إرشاد رسمي

    90-day correction duty read in Customs Act s.32.2(2); six-year retention and four-year verification from CBSA guide-7 and D17-1-21 (the regulation fixing the period was not read).

  5. 29

    Onboard the supplier: KYC, OECD five-step risk assessment, sanctions/PEP/adverse-media screening, confirm gold is not imported, purchased or acquired from Russia or a person in Russia

    من
    Private LBMA Good Delivery refiner in Canada
    يتطلب
    Refining (toll) agreement, mine - Canadian refiner; Origin country's export authorisation for the gold (permit, licence or clearance issued by the mining or trade authority)
    يُصدر
    Supplier KYC pack and acknowledgement of the refiner's procurement policy; Onboarding and daily screening record; non-Russian origin confirmation
    نص القانون

    [inferred] SEMA element is law; KYC and OECD process are LBMA/refiner practice, not a Canadian statute for refiners.

    • SEMA (Russia) Regulations s.3.11; LBMA RGG; OECD DDG, s.3.11

  6. 30

    Receive, weigh, melt and sample the lot; assay in the refinery lab and issue the outturn

    من
    Private LBMA Good Delivery refiner in Canada
    يتطلب
    Supplier KYC pack and acknowledgement of the refiner's procurement policy; Onboarding and daily screening record; non-Russian origin confirmation
    يُصدر
    Refiner outturn assay and settlement statement
    إرشاد رسمي
  7. 31

    Refine to 999.9 (or 999.99) and cast LBMA Good Delivery 400 oz bars, 100 oz or 1 kg bars bearing the refiner's mark

    من
    Private LBMA Good Delivery refiner in Canada
    يُصدر
    Bar list of refined bars (GD 400 oz, 100 oz, kilobars)
    الشكل
    Doré bar - stamped/exporter-sealed → LBMA Good Delivery 400oz bar
    إرشاد رسمي
  8. 32

    Settle outturn with the supplier: credit fine metal to its metal account or buy the metal, with final invoice

    من
    Private LBMA Good Delivery refiner in Canada
    يتطلب
    Refiner outturn assay and settlement statement
    يُصدر
    Refiner's final invoice / metal-account credit against outturn
    ممارسة السوق
  9. 33

    First supply of the refined bars by the refiner (or the owner on whose behalf they were refined) is zero-rated for GST/HST; refining fees charged to the metal owner are generally taxable

    من
    Private LBMA Good Delivery refiner in Canada
    يُصدر
    Invoice for sale of refined bars (zero-rated first supply by the refiner / exempt resale)
    نص القانون

    Refining-fee taxability is CRA guidance (17-1 para 35), not a specific statutory provision.

    • Excise Tax Act, s.123(1) 'precious metal'; Sched VI Part IX s.3

  10. 34

    For any purchase or sale of $10,000 or more as a dealer in precious metals: verify identity, keep records, report cash of $10,000+ (LCTR), virtual currency (LVCTR) and suspicious transactions

    من
    Private LBMA Good Delivery refiner in Canada
    يُصدر
    Record of $10,000+ purchase or sale and client identification; Large cash transaction report; Suspicious transaction report; Large virtual currency transaction report
    نص القانون

    s.65(2) excludes purchases/sales in connection with extracting precious metals from a mine or manufacturing a product; its application to refiners buying doré is not settled in the texts read.

    • PCMLTF Regulations, ss.65, 66, 126, 148

  11. 35

    Optionally hold refined bars in allocated (segregated, identified bars) or unallocated storage at the Royal Canadian Mint vaults in Ottawa or Winnipeg (institutional clients only), with semi-annual counts

    من
    Royal Canadian Mint (federal Crown corporation: refinery and vault)
    يتطلب
    Bar list of refined bars (GD 400 oz, 100 oz, kilobars)
    يُصدر
    Allocated weight list / unallocated account statement
    إرشاد رسمي
  12. 36

    Buy refined bars from the refiner (zero-rated first supply) or from another holder (exempt resale); non-qualifying forms (granules, below 99.5%) are taxable

    من
    Bullion dealer (dealer in precious metals and precious stones)
    يتطلب
    Bar list of refined bars (GD 400 oz, 100 oz, kilobars)
    يُصدر
    Invoice for sale of refined bars (zero-rated first supply by the refiner / exempt resale)
    نص القانون

    • Excise Tax Act, s.123(1); Sched VI Part IX s.3

  13. 37

    Identify the counterparty and keep the $10,000+ record; report cash of $10,000+ (LCTR), virtual currency (LVCTR), suspicious or sanctions-evasion activity

    من
    Bullion dealer (dealer in precious metals and precious stones)
    يُصدر
    Record of $10,000+ purchase or sale and client identification; Large cash transaction report; Large virtual currency transaction report; Suspicious transaction report
    نص القانون

    • PCMLTF Regulations, ss.65, 66, 126, 148

  14. 38

    Settle by bank wire or by transfer between metal accounts (e.g. at the Royal Canadian Mint); no foreign-exchange surrender or repatriation step

    من
    Canadian bank (bullion desk / payments)
    يُصدر
    Settlement confirmation / metal-account transfer
    ممارسة السوق

    Absence of exchange control is background knowledge; no official statement was read.

الضرائب والرسوم

  • GST on imported precious metal

    Non-taxable Imported precious metals under any circumstances (SOR/91-31 s.3(a)); unwrought gold, waste and scrap and gold concentrates imported to be refined into precious metals (s.3(b))

    نص القانون

    • Excise Tax Act; Non-Taxable Imported Goods (GST/HST) Regulations, ETA Sched VII s.8; SOR/91-31 s.3(a), (b)

  • GST/HST on 'precious metal' (gold bars, ingots, coins, wafers of 99.5%+)

    Zero-rated when supplied by the refiner or the person on whose behalf it was refined (Sched VI Part IX s.3); otherwise exempt as a financial service (Sched V Part VII s.1); supplies by a financial institution to a non-resident zero-rated (Sched VI Part IX s.1) ref.ms-gd400, ref.ms-9999 bars; not doré, granules or jewellery

    نص القانونالمبلغ غير مؤكد

    • Excise Tax Act, s.123(1); Sched V Part VII s.1; Sched VI Part IX ss.1, 3

  • GST/HST on doré and other non-qualifying gold

    5% GST (s.165(1)), or HST in participating provinces; exports zero-rated where Sched VI Part V s.1 applies Doré, granules, scrap sold domestically; refining fees charged to metal owners

    نص القانونالمبلغ غير مؤكد

    • Excise Tax Act, s.165(1), (2); Sched VI Part V s.1

  • Customs duty on gold (7108) and gold scrap (7112.91)

    Free (MFN and every applicable preferential tariff, incl. UST, CPTPT, UKT) Doré, bullion, powder, semi-manufactures, monetary gold, gold scrap

    نص القانونالمبلغ غير مؤكد

    • Customs Tariff, 7108.11-7108.20, 7112.91

الضوابط

  • S.C. 2026, c. 4 (Bill C-12, royal assent 26 Mar 2026) amended the PCMLTFA and the AMP Regulations: penalty ranges per violation $1 to $40,000 (minor), $1 to $4,000,000 (serious) and $1 to $20,000,000 (very serious) (AMP Regulations s.5, as amended by s.118), subject to the Act's maxima of $4,000,000…

    نص القانون

    • PCMLTFA and PCMLTF AMP Regulations as amended by S.C. 2026, c. 4, Act ss.9.6(1.1), 73.1; SOR/2007-292 s.5

  • CBSA officers may enter premises where goods destined for export are reported, loaded or stored and examine them (Customs Act ss.97.01-97.02, added by S.C. 2026, c. 4, Part 1).

    نص القانون

    • Customs Act, ss.97.01, 97.02

  • Extractive entities (listed in Canada, or meeting two of $20m assets, $40m revenue, 250 employees) must report and publish payments of $100,000 or more per category per payee to governments in Canada and abroad within 150 days after year end; keep records 7 years; fine up to $250,000 (ESTMA ss.8, 9,…

    نص القانون

    • Extractive Sector Transparency Measures Act, ss.8, 9, 13, 24

  • A DPMS receiving $10,000 or more in cash in a single transaction must file a large cash transaction report (unless from a financial entity or public body); amounts received within 24 consecutive hours from or for the same person are aggregated.

    $10,000 cash

    نص القانونالمبلغ غير مؤكد

    • PCMLTF Regulations, ss.66, 126

  • No exchange control or export-proceeds repatriation requirement identified.

    غير مؤكَّد

  • Since 2025 the Ontario Minister may suspend MLAS access, prohibit or terminate prospector's licences, deny leases and (with Lieutenant Governor in Council approval) cancel claims or terminate leases for the protection of the strategic national mineral supply chain.

    نص القانون

    • Ontario Mining Act, ss.4.1(8)-(14), 26.1, 81(1.1), 176.1

  • No legal cap on cash payments for gold is in force. Bill C-2 (Strong Borders Act, first reading 3 Jun 2025) Part 11 would add PCMLTFA s.77.5 making it an offence for a person or entity engaged in a business to accept a cash payment, donation or deposit of $10,000 or more (single or prescribed relate…

    $10,000 (proposed)

    نص القانونالمبلغ غير مؤكد

    • Bill C-2 (not enacted), proposed PCMLTFA s.77.5

  • Travellers must declare currency or monetary instruments of CAN$10,000 or more; gold bullion is not a monetary instrument and moves as goods through customs.

    CAN$10,000

    نص القانونالمبلغ غير مؤكد

    • Cross-border Currency and Monetary Instruments Reporting Regulations, ss.1, 2

  • Dealers in precious metals and precious stones are PCMLTFA reporting entities for purchases or sales of $10,000 or more (compliance program, KYC, beneficial ownership, PEPs, records kept at least five years, STR, LCTR, LVCTR, listed-person property and sanctions-evasion reports). Excluded: purchases…

    $10,000 per purchase or sale

    نص القانونالمبلغ غير مؤكد

    • PCMLTF Regulations, ss.1(2), 65, 148

  • Export reporting (not licensing): non-monetary gold must be declared through CERS/G7 EDI when worth CAD 2,000+ and going anywhere but the US; exports to the US of non-restricted goods are exempt.

    CAD 2,000; US destinations exempt

    نص القانونالمبلغ غير مؤكد

    • Customs Act s.95; Reporting of Exported Goods Regulations, REGR ss.3, 6(b), 7

  • Tariff item 9897.00.00 prohibits importation of "Goods manufactured or produced wholly or in part by prison labour" and "Goods mined, manufactured or produced wholly or in part by forced labour or child labour as those terms are defined in section 2 of the Fighting Against Forced Labour and Child La…

    نص القانون

    • Customs Tariff, Schedule, tariff item 9897.00.00

  • Canada hosts three LBMA Good Delivery gold refiners: Royal Canadian Mint (Ottawa, listed ~1919), CCR Refinery - Glencore Canada Corporation (Montreal East, ~1956) and Asahi Refining Canada Limited (Brampton, 15/06/1961). Output is accepted in London; Asahi and the Mint also state COMEX acceptance.

    معيار

  • Gold is not on the Export Control List: no export permit, licence or state approval is required to export gold, and no state buyer or export monopoly exists.

    نص القانون

    • Export and Import Permits Act; Export Control List, EIPA s.13; SOR/89-202

  • Every Ontario patent, lease or other disposition of lands, claims or mining rights is subject to the condition that "all ores or minerals raised or removed therefrom shall be treated and refined in Canada so as to yield refined metal or other product suitable for direct use in the arts without furth…

    نص القانون

    • Ontario Mining Act, s.91

  • No person in Canada or Canadian abroad may export, sell, supply or ship unwrought (710812) or semi-manufactured (710813) gold, wherever situated, to Russia or to any person in Russia (Schedule 6 Part 1 items 176-177; also jewellery and other listed articles). Exception: personal effects.

    نص القانون

    • Special Economic Measures (Russia) Regulations, s.3.08, Schedule 6 Part 1 items 176-177

  • Persons in Canada and Canadians abroad may not import, purchase or acquire any Schedule 9 good from Russia or from any person in Russia: gold powder (710811), other unwrought (710812), semi-manufactured (710813), monetary gold (710820), jewellery (711319) and goldsmiths' wares (711419) of precious m…

    نص القانون

    • Special Economic Measures (Russia) Regulations, s.3.11, Schedule 9

  • No person in Canada or Canadian abroad may import, purchase or acquire Schedule 13 goods, wherever situated, from Russia or a person in Russia; Schedule 13 item 137 is heading 7112 (waste and scrap of precious metal). Added by SOR/2025-143.

    نص القانون

    • Special Economic Measures (Russia) Regulations, s.3.16, Schedule 13 item 137

  • Entities producing, selling or distributing goods, or importing goods, that are listed in Canada or meet two of $20m assets, $40m revenue, 250 employees must report to the Minister by May 31 each year on steps taken to prevent forced and child labour in their supply chains (S.C. 2023, c. 9, ss.2, 9,…

    نص القانون

    • Fighting Against Forced Labour and Child Labour in Supply Chains Act, ss.9, 11

المرحلة 5: البرازيل

العودة إلى بلد المنشأ: عائدات التصدير

  1. 39

    Receive the foreign buyer's payment; the exporter may keep the foreign currency abroad or convert it through an FX contract

    من
    Authorised institution exporting gold as a financial asset / exchange instrument
    يُصدر
    Foreign buyer's payment of export proceeds
    نص القانون

    • Lei 11.371/2006 art. 1 as reworded by Lei 14.286/2021 art. 26; Resolução BCB 277/2022, Lei 14.286 art. 26; Res. 277 art. 46

العبور بين الدول

  • البرازيل → سويسرا مدروس

    المستندات العابرة: NF-e Ouro - remittance note (PCO to head office/refinery); Domestic refiner's bar list / certificate; DU-E for doré exported as merchandise; Air waybill

  • سويسرا → هونغ كونغ الصينية (منطقة إدارية خاصة) مدروس

    المستندات العابرة: Electronic customs import declaration (commercial import; simplified and oral declarations excluded for melt material); Passar export declaration (HS 7108); Veranlagungsverfuegung Ausfuhr; Air waybill (outbound)

  • هونغ كونغ الصينية (منطقة إدارية خاصة) → كندا غير مدروس

    المستندات العابرة: Inbound air waybill; Hong Kong import declaration (Cap. 60E, lodged electronically within 14 days); CBNI advance electronic declaration (CDS) for cash moved as cargo; PBOC Gold and Gold Products Import/Export Permit (中国人民银行黄金及黄金制品进出口准许证); Hong Kong exporter's commercial invoice; Packing list; Outbound air waybill / cross-boundary transport document; Hong Kong export / re-export declaration (Cap. 60E, lodged within 14 days)