Democratic Republic of the Congo [artisanal (comptoir or state trader)] → Kazakhstan → United Arab Emirates · Reconcile assays and pay the balance

Public law and official guidance, published as research. Not legal, tax or financial advice.

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Congo - Kinshasa (Doré bar - unstamped → Doré bar - stamped/exporter-sealed) ⟶ Kazakhstan (Doré bar - stamped/exporter-sealed) ⟶ United Arab Emirates (Doré bar - stamped/exporter-sealed)

Not researched: Congo - Kinshasa → Kazakhstan, Kazakhstan → United Arab Emirates

Leg 1: Congo - Kinshasa

Where the goods start

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

1
Consolidate purchases, run supplier due diligence against ICGLR exclusion criteria and OECD Annex II risks, melt into bars
Who
Comptoir d'achat et de vente (approved buying and export house)
Needs
Arrêté d'agrément of a comptoir d'achat et de vente; CEEC bon d'achat at the comptoir and the comptoir's purchase register; Site qualification report / site code (ICGLR green site)
Issues
Supplier due-diligence file (OECD Annex II risks, site status); Lot / bar reference after melting
Form
Sponge gold → Doré bar - unstamped
Official guidance
2
Sign a sale contract with a foreign buyer (in practice mostly UAE)
Who
Comptoir d'achat et de vente (approved buying and export house)
Issues
Sale contract with foreign buyer or refiner
Industry practice
3
Submit a réquisition d'expertise to CEEC for the lot before any sale or export
Who
Comptoir d'achat et de vente (approved buying and export house)
Needs
CEEC bon d'achat at the comptoir and the comptoir's purchase register; Supplier due-diligence file (OECD Annex II risks, site status)
Primary law
[transcription]
- Arrêté ministériel n° 2503/CAB.MIN/MINES/01/2007, art. 5
4
Sampling into four sealed envelopes, analysis (provisional bulletin), sealing record (PV de scellage), then certificat d'analyse et d'évaluation; valuation uses the nomenclature of the commercialisation arrêté (teneur à appliquer and taux de valorisation by fineness band)
Who
CEEC (certification authority)
Issues
CEEC analysis and evaluation: réquisition d'expertise, sampling in four sealed envelopes, bulletin d'analyse provisoire, PV de scellage, certificat d'analyse et d'évaluation
Primary law
[transcription] AM 2503/2007 arts 5-8 as transcribed by CEEC; the 2023 nomenclature was reported repealed on 29 June 2026 and its replacement is not held.
- Arrêté ministériel n° 2503/2007; Décret n° 11/28, AM arts 5-8; Décret art. 5
5
Pay the levies listed for comptoirs: taxe ad valorem, export duties (droits de sortie), taxes rémunératoires of the services involved, the 1% taxe d'intérêt commun on gold transactions, and CEEC fees; obtain notes de perception
Who
Comptoir d'achat et de vente (approved buying and export house)
Needs
CEEC analysis and evaluation: réquisition d'expertise, sampling in four sealed envelopes, bulletin d'analyse provisoire, PV de scellage, certificat d'analyse et d'évaluation
Issues
Royalty note de perception / titre de paiement per beneficiary (redevance minière, 3.5% of gross commercial value); Note de perception / payment receipt for export taxes and CEEC fees
Primary law
[unconfirmed] Rates from the 2008 arrêté 0495 (JO 15 Oct 2008): taxe rémunératoire 1.25% of export value, taxe d'intérêt commun 1% (ETDs), export duty 0.5% probable (unlabelled column); later revisions not checked. The export duty (0.5%) is also reported by PwC from the 2025 Finance Act (not held). Correction: the redevance minière (royalty) is owed by exploitation-right holders and processing entities (Code art. 240), not by comptoirs.
- Règlement minier (Décret n° 038/2003 du 26 mars 2003, modifié par le Décret n° 18/024 du 8 juin 2018); Arrêté ministériel n° 2503/2007, Règlement art. 537; AM 2503/2007 art. 10
6
CEEC and the Ministry of Mines (certification authority) issue the three-part certificate of origin after the analysis certificate and payment of duties
Who
CEEC (certification authority)
Needs
CEEC analysis and evaluation: réquisition d'expertise, sampling in four sealed envelopes, bulletin d'analyse provisoire, PV de scellage, certificat d'analyse et d'évaluation; Note de perception / payment receipt for export taxes and CEEC fees
Issues
CEEC certificate of origin for export (certificat d'origine à l'exportation)
Primary law
[transcription]
- Arrêté ministériel n° 2503/CAB.MIN/MINES/01/2007, arts 9-10
7
CEEC instructs the ICGLR application with Mines, OCC and DGDA; the DG CEEC and the Minister (certification authority) issue the three-part ICGLR certificate, valid 45 days; each component lot must trace to a validated site
Who
CEEC (certification authority)
Needs
Site qualification report / site code (ICGLR green site); CEEC bon d'achat at the comptoir and the comptoir's purchase register; CEEC analysis and evaluation: réquisition d'expertise, sampling in four sealed envelopes, bulletin d'analyse provisoire, PV de scellage, certificat d'analyse et d'évaluation
Issues
ICGLR regional certificate (certificat CIRGL)
Primary law
[transcription] AM 0057/2012 as transcribed by CEEC; the annexed certificate model and the ICGLR Manual are not held.
- Arrêté ministériel n° 0057/CAB.MIN/MINES/01/2012, arts 7, 12-16
8
Control packaging, seal the consignment and escort it to the point of exit
Who
CEEC (certification authority)
Issues
CEEC packaging control and seal record (colisage, scellés, escort); Packing list
Form
Doré bar - unstamped → Doré bar - stamped/exporter-sealed
Primary law
[transcription]
- Décret n° 11/28 (CEEC statutes); Arrêté ministériel n° 2503/2007, Décret art. 5; AM art. 7
9
Subscribe a Déclaration modèle EB at an approved bank before export, attaching contract/invoice, OCC lot report, expertise certificate and certificate of origin; the EB is valid 90 days
Who
Commercial bank (intermédiaire agréé)
Needs
Sale contract with foreign buyer or refiner
Issues
Déclaration modèle EB validated by the approved bank; Commercial invoice
Primary law
- Réglementation du change 2014 (BCC), arts 23, 25, 31
10
Lodge the export declaration at the customs office when the goods arrive, through a licensed customs broker if acting for another, attaching the CEEC certificates; pay export duty; embark only at a customs port or airport; export outside customs offices is smuggling
Who
Comptoir d'achat et de vente (approved buying and export house)
Needs
CEEC certificate of origin for export (certificat d'origine à l'exportation); ICGLR regional certificate (certificat CIRGL); CEEC packaging control and seal record (colisage, scellés, escort); Commercial invoice
Issues
DGDA export customs declaration
Primary law
[transcription] Code des douanes read on leganet.
- Ordonnance-loi n° 10/002 du 20 août 2010 portant Code des douanes, arts 112-113, 115-116, 140-141, 393
11
OCC checks the goods before they leave (CVEE); the exporter gives the bank the customs exit declaration within 10 working days of exit
Who
OCC (Office Congolais de Contrôle)
Issues
OCC Certificat de Vérification à l'Exportation et à l'Embarquement (CVEE) and rapport du lot prêt à l'exportation
Primary law
General export rule of the BCC regulation; its practical application to CEEC-sealed gold lots is not described in the mining texts.
- Réglementation du change 2014 (BCC), art. 30 al. 2
12
Carry the sealed consignment by air to the buyer
Who
Air carrier / secure logistics provider
Needs
DGDA export customs declaration
Issues
Air waybill
Industry practice

Taxes and fees

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
Primary lawAmount not confirmed
- 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
SecondaryAmount not confirmed
- Loi de finances 2025
Export duty on industrial gold
3% Gold in raw, unwrought and semi-manufactured forms, non-monetary, from industrial production
SecondaryAmount not confirmed
- Loi de finances 2025
Taxe rémunératoire à l'exportation (ad valorem) on artisanal gold
1.25% of export value (gold) Exports of artisanal gold
Primary lawAmount not confirmed
- 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
Primary lawAmount not confirmed
- 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)
Primary law
- 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)
Primary law
- 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)
Primary lawAmount not confirmed
- 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)
Primary lawAmount not confirmed
- 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
Primary lawAmount not confirmed
- 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)
Primary lawAmount not confirmed
- 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‰)
Primary lawAmount not confirmed
- 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

Controls

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
Primary lawAmount not confirmed
- 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
Primary law
- 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
Primary lawAmount not confirmed
- 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.
Standard
- 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…
Primary law
- 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).
Primary law
- 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).
Primary law
- 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, …
Primary law
- 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)…
Secondary
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.
Primary law
- 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)
SecondaryAmount not confirmed
- 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)
Primary lawAmount not confirmed
- 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).
Primary law
- 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).
Primary law
- 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).
Official guidance
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.
Primary law
- Dodd-Frank s.1502; SEC Rule 13p-1

Leg 2: Kazakhstan

On the way

13
Present the whole batch with contract and content documents for an act of state control on each import batch
Who
Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
Needs
Notification of start/cessation of activity with precious metals (import/export); Commercial invoice
Issues
Act of state control of precious metals, issued per shipment
Primary lawUnder review
- Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 8, 21
14
Control-test samples if content documents do not match the contract
Who
National Bank of Kazakhstan (state buyer, priority right)
Issues
NBK control test result on samples (Cash Operations and Valuables Storage Centre)
Primary lawUnder review
- Law 444-V 'On precious metals and precious stones', art. 7(1)
15
Lodge the import declaration and clear customs
Who
Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
Needs
Act of state control of precious metals, issued per shipment
Issues
EAEU goods declaration for import (ДТ)
SecondaryUnder review
Import VAT treatment of gold not researched.
16
Obtain refusals to process/refine from every producer on the authorised body's list, or the authorised body's confirmation that such refusals exist
Who
Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
Issues
Refusals of all listed precious-metal producers to process/refine the raw material (or authorised-body confirmation)
Primary lawUnder review
- Law 444-V 'On precious metals and precious stones', art. 8(2)
17
Issue the conclusion on the possibility and economic feasibility of industrial extraction of precious metals in Kazakhstan; export is allowed only if extraction is not feasible (a separate conclusion is needed for processing abroad)
Who
Authorised body for precious metals (Ministry of Industry and Construction)
Issues
Conclusion on possibility/economic feasibility of industrial extraction of precious metals from raw materials (Order 375 Annex 1)
Primary lawUnder review
- Order of the Minister of Industry and Construction No. 375 of 29.10.2024, para. 20; Annex 1
18
Obtain the export licence, laboratory document and act of state control for the batch, then declare to customs as for refined gold
Who
Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)
Needs
Refusals of all listed precious-metal producers to process/refine the raw material (or authorised-body confirmation); Conclusion on possibility/economic feasibility of industrial extraction of precious metals from raw materials (Order 375 Annex 1); Notification of start/cessation of activity with precious metals (import/export)
Issues
Export licence for precious metals / raw materials (per foreign-trade contract); Act of state control of precious metals, issued per shipment; EAEU goods declaration for export (ДТ)
Form
Doré bar - unstamped → Doré bar - stamped/exporter-sealed
Primary lawUnder review
- Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 17-21

Taxes and fees

VAT zero rate on export of goods
0% Exported gold and raw materials
SecondaryUnder reviewAmount not confirmed
- 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
Primary lawUnder reviewAmount not confirmed
- 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
SecondaryUnder reviewAmount not confirmed
- Tax Code 214-VIII (18.07.2025)

Controls

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)
UnverifiedAmount not confirmed
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.
Primary lawUnder review
- 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.
Primary lawUnder review
- 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)
Primary lawUnder reviewAmount not confirmed
- 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.
Primary lawUnder review
- 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.
Primary lawUnder review
- 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. …
Primary lawUnder review
- 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).
Primary lawUnder review
- Law 444-V 'On precious metals and precious stones', art. 7(4)

Leg 3: United Arab Emirates

Where the goods arrive

19
Pre-contract KYC on the Nigerian exporter: corporate docs, UBO, MBC/export-permit evidence, mine-of-origin declaration
Who
DMCC importer / trader
Needs
Bank-to-bank reference confirmation (not a public letter) on the Nigerian exporter
Issues
Importer's KYC/due-diligence pack on the Nigerian exporter; Evidence pack from the Nigerian exporter: export licence/permit, mine location, legal existence of the ASM operation
Official guidance
[conflict] For an ordinary DMCC trader the binding CDD duties are those of CR 134/2025 (Arts. 5-14); DMCC RBD-GPM binds only its Accredited Members (see ae.div-dmcc-role). [inferred] "Highest-scrutiny category" for ASM is the model's reading of Rule 1.6, not a phrase in the Rules.
- DMCC RBD-GPM Rules v2/2020; Cabinet Resolution 134/2025, DMCC Rules 1.4-1.8 (KYC; Rule 1.6 specific requirements for ASM supply), Rules 2.4-2.8 (red flags); CR 134 Art. 25(1) (records at least 5 years)
20
File the Dubai Customs declaration on Mirsal 2 with invoice, packing list, certificate of origin and air waybill (for a free-zone consignee the Customer Guide's 'FZ Transit In' type appears to apply, not import to local); disclose the precious metals crossing the border
Who
DMCC importer / trader
Needs
Air waybill; Certificate of origin; Origin country's export authorisation for the gold (permit, licence or clearance issued by the mining or trade authority); Commercial invoice; Packing list
Issues
Dubai Customs declaration filed online (for goods entering a free zone: "FZ Transit In"); Disclosure of precious metals crossing the UAE border (cargo included)
Official guidance
No UAE import permit for gold: Dubai Customs lists DMCC as restricting authority only for "Pearls, Diamonds, Rough Diamonds etc." (Customer Guide App. I). FZ Transit In (s.15.12.2): "foreign goods originated from any country may be brought into the free zones without being subject to customs duties or taxes. The owner of the goods in the Documents shall be a Free Zone Licensee"; documents MAWB/HAWB, commercial invoice, certificate of origin, packing list, delivery order. Mainland duty: the GCC exempted list's gold line is printed "71060000" (silver's heading) [summary][blocked]. Cross-border disclosure: see ae.doc-pm-disclosure-ae. [unconfirmed] Neither Dubai Customs guide names the declaration type for gold into a DMCC company or the DMCC Vault. [conflict] Supporting documents are due within 14 days (Customer Guide s.15.7) or 30 days (Service Guide v9 App. A) - see ae.div-customs-doc-deadline. KPMG (secondary): periodic "Goods Consumption within FZ" declaration under Dubai Customs Notice 17/2020.
- Dubai Customs Customer Guide v3.03; Dubai Customs Service Guide v9; Federal Decree-Law 10/2025, Customer Guide s.15.12.2 (FZ Transit In), App. J (DMCC declarations at the Customer Service Center at DMCC); FDL 10/2025 Art. 10 (cross-border disclosure)
21
Import VAT: registered importer accounts for VAT on its own return (reverse charge); investment-grade gold is zero-rated, doré is not
Who
DMCC importer / trader
Issues
Import VAT accounted on the importer's own VAT return (registered importer)
Primary law
Investment precious metals = gold, silver or platinum of 99% purity or more, in a form tradeable in global bullion markets (ER Art. 36(2), not amended in the consolidation to CD 100/2025); their supply or import is zero-rated (Art. 45(8)). [inferred] Doré below 99% does not qualify. [unconfirmed] DMCC's absence from the Designated Zones was checked only against the 2017 list (secondary copy). [not-read] FDL 16/2025 amendments (from 1 Jan 2026) not held.
- Federal Decree-Law 8/2017 on VAT; Executive Regulation (Cabinet Decision 52/2017, as amended; consolidated to CD 100/2025), Law Art. 45(8), 48(1), 49; ER Art. 36(2), 48(1), 48(5), 50(1)
22
If the importer sells the doré to the refiner (rather than toll-refining it): refiner gives two written statements before supply; importer issues a tax invoice without VAT (reverse charge)
Who
DMCC importer / trader
Issues
Refiner's two written statements: VAT-registered, and buying to resell or use in production; Tax invoice without VAT for the importer-to-refiner sale
Primary law
[inferred] Conditional: the model reads the reverse charge as not applying where the refiner only toll-refines metal the importer keeps title to; the sources read do not address toll refining.
- Cabinet Decision 127/2024; VAT Executive Regulation, CD 127 Art. 2(1), 2(3) (two written declarations before supply; supplier keeps them and verifies registration), 2(4) (no declarations: no reverse charge); ER Art. 59(1)(l)
23
Deposit refined bars into DMCC Vault (operated by Brink's)
Who
DMCC Vault (operated by Brink's)
Needs
Manufacturer certificate accompanying UAEGD bars (states year of manufacture if not stamped)
Issues
DMCC Vault deposit/withdrawal receipt; DMCC Tradeflow warrant (optional; used for pledging and title transfer)
Official guidance
DMCC: the Vault is "Owned by DMCC and operated by Brink's Global Services" and "DMCC can assist with all customs processes". [not-read] Deposit/withdrawal documents and any bonded status of the Vault are not published; the receipt document is inferred.
24
Reconcile the provisional (origin) assay against the Dubai refiner's outturn assay: within the contract's splitting limit the two assays are commonly averaged; beyond it an umpire assay decides (the assay closer to the umpire's is used, and the party further from it pays the umpire); settle the difference and pay the final balance
Who
DMCC importer / trader
Needs
Refiner outturn/assay report; Commercial invoice
Issues
Final invoice from the Nigerian exporter (against Dubai outturn assay); Reconciliation of provisional vs outturn assay; Balance/final payment wire; DPMSR filed in goAML for the final settlement
Secondary
[unconfirmed] Debit and credit notes are not described in the two contracts read; the Johnson Matthey contract settles by metal credit, adjusted after the umpire result.
- Refining/sale contract settlement clause -- splitting limit + umpire assay if the two figures diverge beyond it

Taxes and fees

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
Official guidanceAmount not confirmed
- 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)
Primary law
- 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)
Official guidance
- 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
Primary lawAmount not confirmed
- 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”

Controls

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
Primary lawAmount not confirmed
- 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
Primary law
- 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…
Primary law
- Ministerial Decree 68/2024; MoE Due Diligence Regulations v1 (2022), Decree Art. 1(A), 1(B), Art. 3 (penalties under the AML law)

Leg 4: Congo - Kinshasa

Back in the origin country: the proceeds of the export

25
Receive the buyer's or refiner's final settlement against outturn assay
Who
Comptoir d'achat et de vente (approved buying and export house)
Issues
Refiner outturn / final invoice
Industry practice
26
Receive the export proceeds in the exporter's account at a Congolese approved bank: for artisanal gold within 20 days of exit; the bank credits the RME account within 48 hours
Who
Commercial bank (intermédiaire agréé)
Issues
Receipt of export proceeds in DRC bank account
Primary law
- Réglementation du change 2014 (BCC), art. 32
  “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”

Crossings between countries

Congo - Kinshasa → Kazakhstan Not researched
Papers that cross: CEEC analysis and evaluation: réquisition d'expertise, sampling in four sealed envelopes, bulletin d'analyse provisoire, PV de scellage, certificat d'analyse et d'évaluation; CEEC certificate of origin for export (certificat d'origine à l'exportation); CEEC packaging control and seal record (colisage, scellés, escort); Packing list; DGDA export customs declaration; OCC Certificat de Vérification à l'Exportation et à l'Embarquement (CVEE) and rapport du lot prêt à l'exportation; Air waybill
Kazakhstan → United Arab Emirates Not researched
Papers that cross: Act of state control of precious metals, issued per shipment; NBK control test result on samples (Cash Operations and Valuables Storage Centre); EAEU goods declaration for import (ДТ); Refusals of all listed precious-metal producers to process/refine the raw material (or authorised-body confirmation); Conclusion on possibility/economic feasibility of industrial extraction of precious metals from raw materials (Order 375 Annex 1); Export licence for precious metals / raw materials (per foreign-trade contract); EAEU goods declaration for export (ДТ)