Guinea

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

Website

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

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

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

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

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

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

Website

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

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

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

Website

https://mines.gov.gn/

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

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

Citation

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

Kind

Regulation

In force from

2016-09-26

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

Citation

Arrêté conjoint A/2018/5212 du 13 juillet 2018

Kind

Regulation

In force from

2018-07-13

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

Kind

Regulation

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

Kind

Other

In force from

2016-02-12

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

Citation

Instruction N°037/BCRG du 04 février 2015

Kind

Circular

In force from

2015-02-04

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

Citation

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

Kind

Regulation

In force from

2022-01-04

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

Citation

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

Kind

Regulation

In force from

2022-10-25

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

Citation

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

Kind

Act

In force from

2022-01-01

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

Citation

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

Kind

Act

In force from

2011-09-09

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

Citation

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

Kind

Decree

In force from

2014-01-17

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

Citation

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

Kind

Decree

In force from

2014-01-17

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

Citation

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

Kind

Decree

In force from

2026-07-03

Repealed on

2026-07-08

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

Citation

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

Kind

Decree

In force from

2026-07-08

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

Kind

Decree

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

Citation

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

Kind

Act

In force from

2000-03-18

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

Citation

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

Kind

Regulation

In force from

2026-07-16

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

Citation

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

Kind

Act

In force from

2021-06-16

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

Citation

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

Kind

Act

In force from

2013-04-08

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

Citation

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

Kind

Act

In force from

2015-05-25

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

Citation

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

Kind

Decree

In force from

2017-10-31

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

Kind

Other

In force from

2026-03-31

Trader authorisation

Held by

Authorised gold collector (agent collecteur)

Issued by

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

Fee

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

Arrêté d'agrément

Held by

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

Issued by

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

Fee

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

Held by

State-approved gold refinery in Guinea

Issued by

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

Trader authorisation

Held by

Authorised scaleman (peseur)

Issued by

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

Artisanal operating authorisation

Held by

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

Issued by

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

Valid for

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

Fee

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

Licence d'exportation

Held by

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

Issued by

Not named in the regulation

Mining title

Held by

Industrial or semi-industrial mining-title holder

Issued by

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

Valid for

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

NIF

Held by

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

Issued by

Tax administration (DGI)

Artisanal gold exported by comptoirs

Rate

1% (collection suspended since 2016)

Base

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

Paid by

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

Collected by

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

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

Rate

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

Base

Per export operation (or per gram)

Paid by

Exporter (mining company or comptoir)

Collected by

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

Industrial and semi-industrial gold mines

Rate

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

Base

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

Paid by

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

Collected by

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

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

Rate

5%

Base

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

Paid by

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

Collected by

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

Artisanal gold trade

Rate

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

Base

Per licence, per year

Paid by

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

Collected by

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

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

Rate

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

Base

Domestic supplies (18%); exports zero-rated

Rate

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

Base

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

Paid by

Mining companies; gold traders

Kind

Anti-money laundering

Threshold

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

Valid from

2023-01-11

Kind

Bar standard

Valid from

2026-07-08

Kind

Cross-border declaration

Kind

Other

Kind

Other

Kind

Other

Valid from

2025-05-09

Kind

Local refining requirement

Threshold

Gold below 99.5% purity (or brut)

Valid from

2026-07-08

Kind

Other

Valid from

2026-07-08

Kind

Currency control

Threshold

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

Valid from

2026-03-31

Kind

Origin marking

Valid from

2026-07-08

Kind

Currency control

Threshold

45 days from export

Valid from

2022-01-04

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Figures: 2023: 78.4 t exported vs 17.5 t industrial

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

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

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

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

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

Figures: >50 t/yr