Democratic Republic of the Congo [industrial] → Kazakhstan → United Arab Emirates · Reconcile assays and pay the balance

حيث تبدأ البضاعة

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

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

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

  نص القانونالمبلغ غير مؤكد

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

• Export duty on artisanal / non-monetary gold

  0.5% Artisanal and non-monetary gold in powder and unwrought forms, 90% to 99.99% gold

  مصدر ثانويالمبلغ غير مؤكد

  • Loi de finances 2025

• Export duty on industrial gold

  3% Gold in raw, unwrought and semi-manufactured forms, non-monetary, from industrial production

  مصدر ثانويالمبلغ غير مؤكد

  • Loi de finances 2025

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

  1.25% of export value (gold) Exports of artisanal gold

  نص القانونالمبلغ غير مؤكد

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

• Taxe d'intérêt commun on gold and diamond transactions

  1% Transactions in gold and diamonds

  نص القانونالمبلغ غير مؤكد

  • Règlement minier; AIM 0495/2008, Règlement art. 537; AIM annex C

• Redevance minière (mining royalty) on precious metals

  3.5% Precious metals (art. 241 e)

  نص القانون

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

• Redevance minière on precious metals (2002 Code)

  2.5% Precious metals (art. 241, 2002)

  نص القانون

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

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

  3.5% Precious metals (Code art. 241 e)

  نص القانونالمبلغ غير مؤكد

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

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

  50% Profits when commodity prices rise more than 25% above those in the bankable feasibility study (art. 251 bis)

  نص القانونالمبلغ غير مؤكد

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

• CEEC analysis, expertise and certification fees

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

  نص القانونالمبلغ غير مؤكد

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

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

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

  نص القانونالمبلغ غير مؤكد

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

• Redevance de suivi de change (FX monitoring fee)

  0.2% (2‰)

  نص القانونالمبلغ غير مؤكد

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

• Any operation of USD 10,000 or more (or equivalent) may not be paid in cash or bearer instruments; a BCC instruction may allow exceptions, notably for holders of comptoirs of precious materials (Loi 22/068 art. 23). Payments in foreign currency of USD 10,000 or more on the national territory go thro…

  USD 10,000

  نص القانونالمبلغ غير مؤكد

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

• Travellers must declare cash and bearer instruments of USD 10,000 or more on entry and exit; undeclared sums are seized in full (Loi 22/068 art. 25). Cash in foreign currency of USD 10,000 or more may not be carried across the border - amounts above must be transferred by bank (Réglementation du ch…

  USD 10,000

  نص القانون

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

• Dealers in precious stones and/or metals apply customer due diligence (arts 26-56) and suspicious-transaction reporting (arts 92-94) for any operation of USD 15,000 or more (Loi 25/048 art. 72), must be registered or licensed (art. 70) and report systematically transactions reaching that threshold (…

  USD 15,000

  نص القانونالمبلغ غير مؤكد

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

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

  معيار

  • Loi n° 22/068 as amended by Loi n° 25/048

• Export or import outside customs offices, and breach of rules on holding and transport of goods, is contrebande (Code des douanes art. 393): up to 3 years, confiscation and a fine of 1-5 times the value (arts 389-390). Mining Code penalties cover illicit mining, buying, selling, holding and transpor…

  نص القانون

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

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

  نص القانون

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

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

  نص القانون

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

• Artisanal gold may be mined only by Congolese card holders who are members of an approved cooperative, in ZEAs; card holders may sell only through their cooperative; only right-holders, processing entities, approved comptoirs, approved cooperatives and négociants may trade, and only right-holders, …

  نص القانون

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

    “Sont autorisés à commercialiser les substances minérales : - les titulaires des droits miniers et/ou de carrières d'exploitation ; - les entités de traitement ; - les comptoirs agréés ; - les coopératives minières agréées ; - les négociants. Toutefois, ne peuvent exporter que les titulaires des droits miniers et/ou de carrières d'exploitation, les entités de traitement et les comptoirs agréés. L'exploitant détenteur d'une carte d'exploitant artisanal ne peut commercialiser les produits issus de l'exploitation artisanale que par le truchement de la coopérative minière à laquelle il a adhéré.”

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

  مصدر ثانوي

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

  نص القانون

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

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

  100 kg per year (gold, CN 7108)

  مصدر ثانويالمبلغ غير مؤكد

  • Regulation (EU) 2017/821, Annex I; arts 4-5

• Artisanal gold proceeds must be received in a Congolese bank within 20 days of exit (Réglementation du change art. 32). Mining right-holders receive proceeds within 45 days (Code art. 266) and, during amortisation, must repatriate 60% within 15 days of receipt in the foreign principal account and 1…

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

  نص القانونالمبلغ غير مؤكد

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

    “A l'exception de l'or et du diamant de production artisanale dont le montant doit être reçu en banque dans les vingt (20) jours au plus tard à compter de la date de sortie, le rapatriement des recettes d'exportation ... doit intervenir au plus tard soixante (60) jours”

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

  نص القانون

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

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

  نص القانون

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

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

  إرشاد رسمي

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

  نص القانون

  • Dodd-Frank s.1502; SEC Rule 13p-1

في الطريق

• VAT zero rate on export of goods

  0% Exported gold and raw materials

  مصدر ثانويقيد المراجعةالمبلغ غير مؤكد

  • Tax Code 214-VIII (18.07.2025)

• VAT zero rate on sale of refined gold to the NBK

  0% Refined gold from own or purchased raw material sold to the NBK to replenish its precious-metal assets

  نص القانونقيد المراجعةالمبلغ غير مؤكد

  • Tax Code 214-VIII (18.07.2025), art. 472

• VAT, standard rate

  16% (from 1 Jan 2026) Domestic sales of gold not otherwise zero-rated or exempt

  مصدر ثانويقيد المراجعةالمبلغ غير مؤكد

  • Tax Code 214-VIII (18.07.2025)

• Cross-border carriage of cash and goods by individuals follows the EAEU Customs Code (written declaration above USD 10,000 cash equivalent).

  USD 10,000 (cash)

  غير مؤكَّدالمبلغ غير مؤكد

• On import from or export to non-EAEU countries, if documents on precious-metal content do not match the contract, samples are control-tested by the NBK.

  نص القانونقيد المراجعة

  • Law 444-V 'On precious metals and precious stones', art. 7(1); art. 5(3)

• Resident exporters must repatriate proceeds under export currency contracts within the contract term; contracts meeting NBK criteria receive registration numbers. No mandatory sale of FX proceeds found in the law.

  نص القانونقيد المراجعة

  • Law 167-VI, arts 9, 13-14

• Dealers in precious metals and stones are subjects of financial monitoring; purchase/sale of precious metals and stones of 50,000,000 KZT or more is reportable; jewellery 5,000,000 KZT; pawnshop operations 3,000,000 KZT. Retail jewellery purchases by individuals up to 500,000 KZT have simplified CDD…

  50,000,000 KZT (precious metals)

  نص القانونقيد المراجعةالمبلغ غير مؤكد

  • Law 191-IV, arts 3, 4, 5

• Export of precious metals and raw materials to non-EAEU countries needs an export licence and a per-shipment act of state control from the authorised body; refined gold also needs proof of NBK refusal.

  نص القانونقيد المراجعة

  • Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 10, 17-19

• Mined gold and raw materials (doré, cathode metal, zinc precipitate, scrap, ores and concentrates) must go to Kazakh precious-metal producers for processing/refining. Export of raw materials requires refusals from all listed producers and a conclusion that domestic extraction is not feasible.

  نص القانونقيد المراجعة

  • Law 444-V 'On precious metals and precious stones'; Order of the Minister of Industry and Construction No. 375 of 29.10.2024, art. 8(1)-(2); Order 375 para. 20

• The state has a priority right to buy refined gold for NBK assets. Producers and owners of refined gold after processing must sell refined gold, produced in Kazakhstan or abroad, to the NBK first, within half-yearly limits set from their forecasts; only gold the NBK refuses may go to third parties. …

  نص القانونقيد المراجعة

  • Law 444-V 'On precious metals and precious stones', art. 9

• Individual entrepreneurs and companies must notify the authorised body before starting import/export of refined and other precious metals and raw materials (the NBK is exempt).

  نص القانونقيد المراجعة

  • Law 444-V 'On precious metals and precious stones', art. 7(4)

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