几内亚

• Banque Centrale de la République de Guinée (BCRG)

  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).

  网站

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

  未记录可信度等级未记录OCR

  1 个来源

• Bureau National d'Expertise de Diamants, Or et Matières Précieuses (BNE); called 'Office Guinéen d'Expertise de l'or, du diamant et autres matières précieuses (OGE)' in the 2026 decree

  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).

  未记录可信度等级

  未记录来源

• Brigade anti-fraude des matières précieuses

  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).

  未记录可信度等级

  未记录来源

• Direction Générale des Douanes (DGD)

  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).

  未记录可信度等级

  未记录来源

• Direction Générale des Impôts (DGI)

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

  未记录可信度等级

  未记录来源

• ITIE Guinée (EITI multi-stakeholder group)

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

  网站

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

  未记录可信度等级

  未记录来源

• Laboratoire National de Géologie (LNG)

  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).

  未记录可信度等级

  未记录来源

• Ministère des Mines et de la Géologie (MMG), including the Centre de Promotion et de Développement Minier (CPDM) and the mining cadastre

  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).

  网站

  https://mines.gov.gn/

  未记录可信度等级

  未记录来源

• Task Force interministérielle Mines et Revenus (TFMR)

  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).

  未记录可信度等级

  未记录来源

• Arrêté conjoint A/2016/6074/MEF/MMG/SGG fixant les taux et tarifs des droits fixes, des taxes et redevances des titres miniers et autorisations

  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.

  引用

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

  类型

  条例

  生效日期

  2016-09-26

  法律原文未记录OCR

  研究备注: [transcription] Fee tables of pp. 2-3 transcribed by hand from the page images (OCR unusable); transcription now in the local copy.

  1 个来源

• Arrêté conjoint A/2018/5212/MEF/MMG/MB/MATD/SGG portant application de l'article 165 du Code minier

  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.

  引用

  Arrêté conjoint A/2018/5212 du 13 juillet 2018

  类型

  条例

  生效日期

  2018-07-13

  法律原文

  研究备注: [ocr] Scan; the arrêté number is partly handwritten (OCR '5212'/'2755'); 5212 follows the ITIE 2023 report.

  未记录来源

• Joint arrêté MMG-BCRG of April 2021 completing the gold export procedure (number not found)

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

  类型

  条例

  二手资料

  研究备注: [not-read] Known only from the Guinee7 procedure article; not found on the Ministry of Mines media library or the BCRG regulatory-texts page (2026-09-29). [conflict] gn.div-export-fee: the USD 2,500 fee attributed to these texts differs from the BCRG fee reported by ITIE Guinée.

  未记录来源

• Lettre officielle du Ministre du Budget au Gouverneur de la BCRG du 12 février 2016 suspendant temporairement le régime de taxation des exportations des comptoirs d'achat d'or

  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.

  类型

  其他

  生效日期

  2016-02-12

  官方指引

  研究备注: [not-read] The letter itself is not published and not held; known from the ITIE Guinée 2023 report (Tableau 24, item 8). [conflict] gn.div-artisanal-tax: the EITI International Secretariat dates the suspension to July 2016.

  未记录来源

• Instruction N°037/BCRG du 04 février 2015 relative aux conditions de commercialisation et d'exportation de l'or en République de Guinée

  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'.

  引用

  Instruction N°037/BCRG du 04 février 2015

  类型

  通函

  生效日期

  2015-02-04

  官方指引

  研究备注: [not-read] Title and date from the visa of BCRG Règlement 103/2022; text not published on the BCRG site. The invest.gov.gn page 'conditions-de-commercialisation-de-l-or' cited by the ITIE report could not be downloaded (connection error, 2026-09-29).

  未记录来源

• Règlement N°098/2022/BCRG relatif au suivi des recettes d'exportation des matières précieuses dans le système financier guinéen

  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).

  引用

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

  类型

  条例

  生效日期

  2022-01-04

  法律原文未记录OCR

  研究备注: [ocr] Scan; 45-day limit checked against the page image.

  1 个来源

• Règlement N°103/2022/LBC-FT/CC/BCRG portant mise à disposition des recettes d'exportation des matières précieuses en faveur des comptoirs agréés

  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).

  引用

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

  类型

  条例

  生效日期

  2022-10-25

  法律原文

  研究备注: [ocr] Scan; number and date checked against the page image.

  未记录来源

• Code Général des Impôts

  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).

  引用

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

  类型

  法案

  生效日期

  2022-01-01

  法律原文未记录

  研究备注: [unconfirmed] The copy held is titled 'Projet de Code Général des Impôts'; that it matches the enacted text is not confirmed. Only the articles listed in the source note were read.

  1 个来源

• Code minier de la République de Guinée

  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).

  引用

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

  类型

  法案

  生效日期

  2011-09-09

  法律原文未记录

  研究备注: [transcription] Read in the Ministry's consolidated reproduction (CPDM), which says it is for reference only and that only the 2011 Law and the 2013 amending law are authoritative; the amended articles relied on (1, 139, 161-I, 164, 165, 184-186, 212) were checked against the text of Loi L/2013/053/CNT. [not-read] The 2011 Law as promulgated (JO) is not held, so unamended articles (e.g. 53-63, 130, 141) rest on the consolidation only. gn.src-gmi-code is an unofficial English translation kept for reference.

  1 个来源

• Décret D/2014/012/PRG/SGG portant gestion des autorisations et des titres miniers

  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.

  引用

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

  类型

  法令

  生效日期

  2014-01-17

  法律原文

  研究备注: [ocr] Scan; Title VIII read by OCR (figures ½ ha, 2, 1 year, 60 days, 30 days not individually checked against the images; signature date checked).

  未记录来源

• Décret D/2014/013/PRG/SGG relatif à l'application des dispositions financières du Code minier

  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%.

  引用

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

  类型

  法令

  生效日期

  2014-01-17

  法律原文

  研究备注: [ocr] Scan; arts. 6-8 and number checked against the page images. [conflict] gn.div-declaration-body and gn.div-fixing: the decree's BNE declaration and morning fixing differ from Code arts. 186 and 161-I/164.

  未记录来源

• Décret D/2026/212/PRG/SGG portant réglementation de la filière aurifère nationale

  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').

  引用

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

  类型

  法令

  生效日期

  2026-07-03

  废止日期

  2026-07-08

  法律原文

  研究备注: [not-read] Existence, title, date and repeal from D/2026/216 art. 16; the decree's text is not published in JO n°13-17 of 2026 and was not found. [conflict] gn.div-decree-216-dates: the press cited it as 'D-2026-0212-PRG-SGG'.

  未记录来源

• Décret D/2026/216/PRG/SGG portant règlementation de l'exportation de l'or raffiné

  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).

  引用

  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

  类型

  法令

  生效日期

  2026-07-08

  法律原文

  研究备注: [conflict] gn.div-decree-216-dates: the JO table of contents dates the decree 3 July 2026 while its heading and signature read 8 July 2026; the press reported 95.5% instead of the published 99.5% threshold. [time-limited] The 90-day transition (art. 14) runs from signature on 8 July 2026 and ends on 6 October 2026. [not-read] The implementing arrêtés (export procedure art. 5, traceability platform art. 8, supply conditions art. 10, refinery approvals art. 2) were not found in JO n°13-17 of 2026.

  未记录来源

• Presidential decree of June 2020 on gold export procedure (number not found)

  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.

  类型

  法令

  二手资料

  研究备注: [not-read] Known only from the Guinee7 procedure article; number and text not found on the Ministry of Mines, JO or BCRG sites searched on 2026-09-29. [summary] The BNE/BCRG/LNG/DGD roles it is said to set largely restate Décret D/2014/013/PRG/SGG arts. 6-8 (gn.law-d-2014-013), which is held. [conflict] gn.div-export-fee: the USD 2,500 fee attributed to these texts differs from the BCRG fee reported by ITIE Guinée.

  未记录来源

• Loi L/2000/006/AN du 28 mars 2000 portant réglementation des relations financières relatives aux transactions entre la République de Guinée et l'étranger

  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).

  引用

  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)

  类型

  法案

  生效日期

  2000-03-18

  法律原文未记录

  研究备注: [conflict] gn.div-fx-law-date: the compendium text is dated 18 March 2000; the decrees and règlements citing it say 28 March 2000. inForceFrom follows the signed text (art. 29, in force at promulgation). Read from the BCRG compendium, not the JO.

  1 个来源

• Arrêté conjoint AC/2026/544/MMG/MEFB/SGG portant création d'un comité interministériel chargé du suivi des recettes issues des industries extractives (Task Force interministérielle Mines et Revenus)

  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.

  引用

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

  类型

  条例

  生效日期

  2026-07-16

  法律原文

  未记录来源

• Loi relative à la lutte contre le blanchiment de capitaux et le financement du terrorisme (2021)

  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.

  引用

  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)

  类型

  法案

  生效日期

  2021-06-16

  官方指引未记录OCR

  研究备注: [not-read] The law itself is not held; its content is known only from BCRG instructions. [conflict] gn.div-aml-law-reference: two different numbers/dates are cited for it. [inferred] That the 2021 law repealed L/2006/010/AN is inferred (the 2021 text is not held).

  3 个来源

• Loi portant amendement de certaines dispositions de la loi L/2011/006/CNT portant Code minier

  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.

  引用

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

  类型

  法案

  生效日期

  2013-04-08

  法律原文

  研究备注: [ocr] Scan read by OCR; number, art. 1 list and arts. 161-I, 164, 185-186, 3-4 checked against the page images. [unconfirmed] inForceFrom is the CNT adoption date (8 April 2013); art. 4 sets entry into force at promulgation, whose date and JO reference are not in the copy held.

  未记录来源

• Code des Douanes de la République de Guinée

  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.

  引用

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

  类型

  法案

  生效日期

  2015-05-25

  法律原文

  研究备注: [not-read] Only arts. 1, 53-57 and 132-134 were read; offence and penalty articles were not.

  未记录来源

• Décret D/2017/285/PRG/SGG portant modalités de constitution et de gestion du Fonds de Développement Economique Local (FODEL)

  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).

  引用

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

  类型

  法令

  生效日期

  2017-10-31

  法律原文

  研究备注: [ocr] Scan; rates and date checked against the page images.

  未记录来源

• Government/BCRG measure of March 2026 raising mining export-proceeds repatriation to 60-70% (instrument not identified)

  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).

  类型

  其他

  生效日期

  2026-03-31

  二手资料

  研究备注: [not-read] Reported by Agence Ecofin on 1 April 2026; the underlying instrument was not found on the BCRG regulatory-texts page or in JO n°13-17 of 2026 (checked 2026-09-29).

  未记录来源

法律库暂时无法访问。研究页面可以正常使用；请稍后再试。

• Authorisation to trade artisanal gold as a Collecteur (agent collecteur)

  Trader authorisation

  持有人

  Authorised gold collector (agent collecteur)

  签发机构

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

  费用

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

  法律原文

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, art. 1 (définition), art. 59

  研究备注: [not-read] The implementing text on traders' functions (art. 59) was not found; the fee amount is from the ITIE 2023 report.

  未记录来源

• Arrêté authorising the opening of a Bureau d'Achat Agréé (gold buying office, in practice 'comptoir d'or')

  Arrêté d'agrément

  持有人

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

  签发机构

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

  费用

  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

  法律原文

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, art. 60

  未记录来源

• State approval (agrément) as a gold refinery

  持有人

  State-approved gold refinery in Guinea

  签发机构

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

  法律原文

  法律依据: Décret D/2026/216/PRG/SGG du 08 juillet 2026, art. 2

  研究备注: [not-read] No approval arrêté for any refinery was found in JO n°13-17 of 2026.

  未记录来源

• Authorisation to trade artisanal gold as a Balancier

  Trader authorisation

  持有人

  Authorised scaleman (peseur)

  签发机构

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

  法律原文

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, art. 59

  未记录来源

• Autorisation d'exploitation artisanale (artisanal operating authorisation)

  Artisanal operating authorisation

  持有人

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

  签发机构

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

  有效期

  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)

  费用

  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.

  法律原文

  法律依据: Code minier as amended; décret portant gestion des autorisations et des titres miniers, Code arts 53, 56, 57, 58, 63; authorisations decree arts 114, 116, 117

  未记录来源

• Export licence (licence d'exportation) or certificate of its renewal, held on the comptoir's BCRG file

  Licence d'exportation

  持有人

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

  签发机构

  Not named in the regulation

  法律原文

  法律依据: BCRG Règlement N°103/2022/LBC-FT/CC/BCRG, arts. 3, 7

  研究备注: [unconfirmed] The issuer and conditions of the export licence were not found.

  未记录来源

• Industrial or semi-industrial operating permit, or mining concession

  Mining title

  持有人

  Industrial or semi-industrial mining-title holder

  签发机构

  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)

  有效期

  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)

  法律原文

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, arts. 28-41, 88

  未记录来源

• Valid tax identification number (NIF)

  NIF

  持有人

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

  签发机构

  Tax administration (DGI)

  二手资料

  未记录来源

• Taxe à l'exportation sur la production artisanale d'or

  Artisanal gold exported by comptoirs

  税率

  1% (collection suspended since 2016)

  计税基础

  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

  缴纳人

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

  征收机构

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

  法律原文

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2014/013/PRG/SGG, Code art. 164; Décret art. 8

  研究备注: [ocr] 1% read in L/2013/053 p. 55 (checked on the image). [conflict] gn.div-artisanal-tax: suspension dated 12 Feb 2016 (letter, ITIE Guinée) vs 'since July 2016' (EITI International); validTo follows the letter. [conflict] gn.div-fixing: base per Code (BCRG purchase price) vs Décret D/2014/013 (LNG weighing, morning fixing). [not-read] The suspension letter is not held.

  未记录来源

• BCRG fee on gold exports (and reported BNE fee)

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

  税率

  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)

  计税基础

  Per export operation (or per gram)

  缴纳人

  Exporter (mining company or comptoir)

  征收机构

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

  二手资料

  法律依据: BCRG circular on the conditions for trading and exporting gold (Instruction N°037/BCRG du 04 février 2015, as cited); presidential decree (June 2020) and joint arrêté (April 2021) per Guinee7

  研究备注: [conflict] gn.div-export-fee: three different amounts; none of the instruments setting the fee is held. [not-read] BCRG Instruction 037/2015, the June 2020 decree and the April 2021 arrêté. The ITIE 2023 report's 2023 figures (GNF 114.7 bn declared by companies; GNF 17.4 bn in the unilateral government declaration) confirm the fee is collected.

  未记录来源

• Contribution au Développement Local (FODEL)

  Industrial and semi-industrial gold mines

  税率

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

  计税基础

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

  缴纳人

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

  征收机构

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

  法律原文

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2017/285/PRG/SGG, Code art. 130; Décret arts. 2-4, 6

  未记录来源

• Taxe sur la production industrielle ou semi-industrielle des métaux précieux

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

  税率

  5%

  计税基础

  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

  缴纳人

  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))

  征收机构

  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)

  法律原文

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2014/013/PRG/SGG, Code art. 161-I; Décret art. 7

  研究备注: [ocr] Rate read in L/2013/053 (p. 48, checked on the page image) and the consolidated Code. [conflict] gn.div-fixing: afternoon fixing in the Code vs morning fixing in Décret D/2014/013 art. 7; the model follows the Code (higher norm).

  未记录来源

• Annual fees on gold comptoirs, buyers and collectors (redevance annuelle)

  Artisanal gold trade

  税率

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

  计税基础

  Per licence, per year

  缴纳人

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

  征收机构

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

  官方指引

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2014/013/PRG/SGG; Loi de finances 2011 (arts. 43-48, as cited), Code art. 159-II; Décret art. 2(2)

  研究备注: [not-read] The 2011 Finance Law is not held; amounts as reported by ITIE Guinée.

  未记录来源

• VAT on gold

  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)

  税率

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

  计税基础

  Domestic supplies (18%); exports zero-rated

  法律原文未记录

  法律依据: Code Général des Impôts (L/2021/032/AN); Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, CGI arts. 362, 373; Code arts. 171-I, 173, 176

  研究备注: [unconfirmed] The CGI copy held is titled 'Projet'; the ITIE 2023 report (Tableau 25) gives the same 18% and 0% export rate. [unconfirmed] Whether domestic sales between artisanal producers, collectors and comptoirs are in practice charged VAT.

  1 个来源

• Profit tax (impôt sur les sociétés / BIC)

  税率

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

  计税基础

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

  缴纳人

  Mining companies; gold traders

  法律原文未记录

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Code Général des Impôts, Code art. 176; CGI arts. 87 bis, 92 bis

  研究备注: [not-read] CGI art. 229 (ordinary rate) not read.

  1 个来源

• Guinea's AML/CFT law of 2021 obliges financial institutions and designated non-financial businesses and professions to report cash transactions and incoming/outgoing wire transfers of GNF 150,000,000 or more to the CENTIF, and all operations with FATF high-risk countries (BCRG Instruction 111/2023). The 2026 gold decree requires all gold actors to apply due diligence including AML/CFT (D/2026/216 art. 7). Before accepting a comptoir's shipment the BCRG checks KYC, the source of the funds used to buy the gold and the link with the foreign buyer, and escalates releases of funds not matching a shipment to its compliance unit (Règlement 103/2022). Persons subject to international sanctions or to criminal investigations for fraud, corruption or money laundering cannot obtain mining titles or authorisations (Code art. 15).

  类型

  反洗钱

  门槛

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

  生效日期

  2023-01-11

  法律原文未记录OCR

  法律依据: AML/CFT law 2021; BCRG Instruction N°111/DGSIF/DSB; BCRG Règlement N°103/2022; Décret D/2026/216; Code minier, Instr. 111 art. 2; Règl. 103 arts. 3, 9-10; D/2026/216 art. 7; Code art. 15

  研究备注: [not-read] The AML/CFT law itself and the GIABA mutual evaluation (2024) are not held, so whether gold comptoirs and collectors are designated non-financial businesses under art. 5 of the law is unconfirmed. [conflict] gn.div-aml-law-reference.

  1 个来源

• Refined gold for export must be 99.5%-99.99% fine, certified by a refinery authorised in Guinea, presented as a numbered ingot with the refinery's certificate of analysis (arts. 2, 3, 6). No Guinean refinery is known to be on the LBMA Good Delivery List, so exported bars are not Good Delivery.

  类型

  金条标准

  生效日期

  2026-07-08

  法律原文未记录

  法律依据: Décret D/2026/216/PRG/SGG du 08 juillet 2026, arts. 2, 3, 6

  研究备注: [inferred] The Good Delivery point is not in the decree; it rests on the absence of any Guinean refinery from the LBMA list (not re-checked this session). [conflict] gn.div-decree-216-dates (95% lower bound reported by the press).

  1 个来源

• Import and export of gold are subject to prior declaration to the BCRG and must take place in the presence of a representative of the Direction Générale des Douanes (Code art. 186). Décret D/2014/013 art. 6 instead requires prior declaration to the BNE on a BNE form, which the BNE forwards within 24 hours to the BCRG, Customs and the LNG.

  类型

  跨境申报

  法律原文

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2014/013/PRG/SGG, Code art. 186; Décret art. 6

  研究备注: [conflict] gn.div-declaration-body: BCRG (Code) vs BNE (decree) as the body receiving the prior declaration; the model treats both as applying, the Code prevailing. [ocr] Art. 186 checked on the image of L/2013/053 p. 80.

  未记录来源

• Gold is exported exclusively through Acheteurs organised in Bureaux d'Achat Agréés, whose opening is authorised by arrêté of the Minister on the BNE's proposal (Guinean and/or foreign persons); artisanal gold for export is bought from approved intermediaries (Code art. 60). Buying and selling artisanal gold as a profession requires authorisation by arrêté of the Minister on the BNE's proposal as Balancier, Master or Collecteur (Guinean nationals, art. 59). Holders of artisanal authorisations may not export (Décret D/2014/013 art. 8(7)) and must undertake to sell through Bureaux d'Achat, Balanciers, Collecteurs and approved comptoirs (Décret D/2014/012 art. 114). From the 2026 regime, only industrial/semi-industrial companies, approved buying-and-export comptoirs and the BCRG may export refined gold (Décret D/2026/216 art. 5).

  类型

  其他

  法律原文

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décrets D/2014/013, D/2014/012, D/2026/216, Code arts. 59-61; D/2014/013 art. 8; D/2014/012 art. 114; D/2026/216 art. 5

  未记录来源

• Gold for export is weighed and valued jointly: industrial ingots by the LNG with the BCRG in the presence of the BNE, Customs and Sécurité Minière; artisanal lots by the LNG in the presence of the BCRG, Customs and the BNE; the Brigade Anti-Fraude des Matières Précieuses may attend; results go on an LNG identification sheet and an evaluation sheet signed by those present; the gold is sealed in tamper-proof cases stored at the BCRG until export (Décret D/2014/013 arts. 7-8). The 2026 decree lists the OGE, Customs, BCRG, LNG and the anti-fraud brigade as the institutional export chain (D/2026/216 art. 4). Guinee7 adds that the BCRG alerts Customs and the brigade for joint airport monitoring and that receiving institutions abroad must be on an MMG-approved list.

  类型

  其他

  法律原文

  法律依据: Décret D/2014/013/PRG/SGG; Décret D/2026/216/PRG/SGG, D/2014/013 arts. 7-8; D/2026/216 art. 4

  研究备注: [summary] The airport alert procedure and the MMG list of approved receiving institutions come only from Guinee7 (secondary).

  未记录来源

• Titles and authorisations may be withdrawn by the issuing authority on the grounds listed in Code art. 88 (inactivity beyond 6/12 months, failure to start works, unpaid taxes, missing registers, unauthorised transfer, etc.) after formal notice (1 month for permits and authorisations, 45 days for operating permits and concessions); artisanal authorisations are withdrawn under D/2014/012 art. 127 (incl. breach of the marketing procedure). From May 2025 the government revoked more than 100 permits and licences (129 exploration permits, mostly gold, and 51 mining licences, as reported); licence withdrawal is also a sanction under the 2026 gold decree (art. 12).

  类型

  其他

  生效日期

  2025-05-09

  二手资料未记录

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2014/012/PRG/SGG, Code art. 88; D/2014/012 art. 127

  研究备注: [summary] The 2025 revocation figures are from press; the grounds for withdrawal are primary law (Code art. 88).

  2 个来源

• Every export of gold produced in Guinea must be preceded by compulsory local refining in a State-approved refinery (art. 3). Gold below 99.5% purity (ore, concentrate, doré or alloy) is 'or brut' and may not be exported; exported gold must be a numbered refined ingot of 99.5%-99.99% certified by a refinery authorised in Guinea, with a certificate of analysis, a certificate of origin and an export authorisation (arts. 2-3). Any export of raw gold leads to seizure of the quantity for the State (art. 12); fraudulent raw-gold export is a customs and mining offence (art. 13). During a 90-day transition from signature (to 6 October 2026) raw gold is exported under the existing rules (art. 14).

  类型

  本地精炼要求

  门槛

  Gold below 99.5% purity (or brut)

  生效日期

  2026-07-08

  法律原文

  法律依据: Décret D/2026/216/PRG/SGG du 08 juillet 2026, arts. 2, 3, 12-14

  研究备注: [conflict] gn.div-decree-216-dates: TOC date 3 July vs signature 8 July; press threshold 95.5% vs published 99.5%. [time-limited] Applies to raw-gold exports from 7 October 2026 (end of the 90-day transition from 8 July 2026). [not-read] The approval arrêtés for refineries and the export-procedure arrêté (art. 5) were not found.

  未记录来源

• Every person subject to the 2026 gold decree must supply approved refineries established in Guinea in priority (Décret D/2026/216 art. 10, applying Code art. 139, which obliges companies mining raw ore to supply local processing units in priority); supply conditions are to be set by arrêté of the Minister of Mines after the Council of Ministers' binding opinion. Owners keep title to their refined gold unless agreed otherwise; refineries act as toll refiners for agreed fees but may also buy gold (art. 11).

  类型

  其他

  生效日期

  2026-07-08

  法律原文

  法律依据: Décret D/2026/216/PRG/SGG; Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT, D/2026/216 arts. 10-11; Code art. 139

  研究备注: [not-read] The supply-conditions arrêté was not found.

  未记录来源

• Holders of mining titles and their direct subcontractors must repatriate their foreign-currency receipts from mineral exports into BCRG accounts held with a first-rank foreign bank (Code art. 184); free transfer of dividends is guaranteed subject to this (art. 185). The Code sets no percentage: press reports say the government enforced 50% from 2023 and raised it to 60-70% through local banks in March 2026. Every export of refined gold must be accompanied by proof of bank domiciliation and a foreign-exchange repatriation commitment (Décret D/2026/216 art. 6(7)-(8)). The general rule is Loi L/2000/006/AN art. 10 (receipts from abroad are repatriated and ceded to the market/BCRG or credited to a local foreign-currency account); breaches carry a fine of 3-5 times the value and 3-6 months' imprisonment (art. 24) and confiscation (art. 25), prosecuted only on the BCRG Governor's complaint (art. 19).

  类型

  外汇管制

  门槛

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

  生效日期

  2026-03-31

  二手资料未记录

  法律依据: Code minier 2011 (L/2011/006/CNT) as amended by L/2013/053/CNT; Décret D/2026/216/PRG/SGG, Code arts. 184-185; Décret art. 6

  研究备注: [unconfirmed] The 50% and 60-70% shares come from press reports; the instruments (a joint arrêté on repatriation mentioned by the BCRG in 2023; the March 2026 measure) were not found. The obligation itself is primary law (arts. 184-185, D/2026/216 art. 6).

  1 个来源

• A national gold traceability platform is to be set up by the Ministry of Mines to register producers, record declared production, follow movements of raw gold and generate certificates of origin; its procedure and rules are to be set by arrêté of the Minister (art. 8). All actors must apply responsible-sourcing due diligence based on traceability of origin, risk assessment, AML/CFT and environmental protection (art. 7).

  类型

  原产地标识

  生效日期

  2026-07-08

  法律原文

  法律依据: Décret D/2026/216/PRG/SGG du 08 juillet 2026, arts. 7, 8

  研究备注: [unconfirmed] The decree says the platform 'sera mise en place'; no arrêté or evidence that it operates was found.

  未记录来源

• Approved comptoirs must repatriate the proceeds of precious-metal exports through the banking circuit within the legal time limit set by BCRG Instruction 037/2015; the BCRG may restrict a comptoir's next operations if proceeds are not repatriated within 45 days, and refuses further shipments of comptoirs in default. Repatriation SWIFT messages must quote the shipment file number; comptoirs may sell export proceeds only to exchange bureaux the BCRG lists as compliant. Banks depositing foreign-currency cash at the BCRG must document its origin (name of the client and the exchange bureau that supplied the currency) 48 hours in advance (Règlement 088/2019). The general rule is Loi L/2000/006/AN art. 10 (receipts from abroad are repatriated and ceded to the market/BCRG or credited to a local foreign-currency account); breaches carry a fine of 3-5 times the value and 3-6 months' imprisonment (art. 24) and confiscation (art. 25), prosecuted only on the BCRG Governor's complaint (art. 19).

  类型

  外汇管制

  门槛

  45 days from export

  生效日期

  2022-01-04

  法律原文未记录OCR

  法律依据: BCRG Règlement N°098/2022/BCRG; Règlement N°103/2022/LBC-FT/CC/BCRG, Règl. 098 art. 8; Règl. 103 arts. 3-4, 13

  研究备注: [ocr] 45 days checked on the page image. [not-read] Instruction 037/2015 (the 'délai légal') is not held.

  2 个来源

• 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.

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

  二手资料未记录

  1 个来源

• 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.

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

  官方指引

  研究备注: [conflict] gn.div-export-statistics.

  未记录来源

• 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.

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

  二手资料未记录

  2 个来源

• [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.

  法律原文未记录OCR

  2 个来源

• [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.

  官方指引

  未记录来源

• 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.

  二手资料

  研究备注: Single secondary source (Substack essay); claims not verified.

  未记录来源

• [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.

  法律原文

  未记录来源

• [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.

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

  法律原文未记录

  1 个来源

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

  官方指引

  研究备注: [summary] From the ITIE 2023 report's list of companies whose forms were not received in time (Tableau 8), recorded in the first build; the list was not re-read this session.

  未记录来源

• [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.

  法律原文

  未记录来源

• [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.

  二手资料

  未记录来源

• [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.

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

  官方指引

  未记录来源

• 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.

  数据: 2023: 78.4 t exported vs 17.5 t industrial

  二手资料

  未记录来源

• [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.

  法律原文

  未记录来源

• [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.

  法律原文未记录OCR

  2 个来源

• 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.

  数据: USD 8 m of 90 m (June 2023)

  二手资料

  未记录来源

• 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.

  数据: >50 t/yr

  二手资料未记录

  研究备注: Single press estimate; no primary study read.

  1 个来源

• Presidential decree of June 2020 and joint arrêté MMG-BCRG of April 2021 on the gold export procedure and fees (known only from Guinee7), and BCRG Instruction N°037/BCRG du 04 février 2015 on the conditions for trading and exporting gold (cited in BCRG Règlement 103/2022; the ITIE 2023 report attributes the BCRG export fee to a BCRG circular on the same subject).

  缺失文件

  Decree (June 2020); joint arrêté MMG-BCRG (April 2021); BCRG Instruction N°037/BCRG (4 Feb 2015)

  可能所在

  https://www.invest.gov.gn/document/conditions-de-commercialisation-de-l-or ; BCRG Direction des Matières Précieuses; Ministry of Mines

  未获取原因

  Numbers of the 2020/2021 texts unknown; not in the Ministry of Mines media library (wp-json search 'decret', 'arrete', 'exportation', 'comptoir', 'or') nor on the BCRG regulatory-texts page; the invest.gov.gn page failed with a connection error from the Mac-host worker on 2026-09-29 (queued for retry in laws/_work/gn-fetch.tsv)

  影响

  gn.tax-export-feesgn.ctl-joint-monitoringgn.st-06gn.st-15gn.law-bcrg-i037-2015gn.ctl-comptoir-repatriation

• Guinea's AML/CFT law of 2021 (cited as L/2021/0024/AN of 16 June 2021 and as L/2021/AN of 17 August 2021), the CENTIF decree D/2022/0587, and the GIABA mutual evaluation report (2024): needed to confirm whether gold comptoirs and collectors are designated non-financial businesses, the cross-border cash declaration threshold and any cash-payment limit.

  缺失文件

  AML/CFT law 2021; GIABA MER of Guinea (2024)

  可能所在

  https://www.giaba.org/ ; Journal officiel 2021; CENTIF Guinée

  未获取原因

  The BCRG 'Loi anti blanchiment des capitaux' page has no document attached (checked 2026-09-29); the JO site does not list 2021 issues on its home page; the GIABA report belongs to the _international library (not this country's list)

  影响

  gn.ctl-amlgn.law-aml-2021

• Loi L/2011/006/CNT du 9 septembre 2011 portant Code minier as promulgated (JO), and the promulgation decree/JO reference of Loi L/2013/053/CNT; the Ministry's consolidated FR-EN reproduction says only these texts are authoritative.

  缺失文件

  Code minier 2011 (JO); promulgation of L/2013/053

  可能所在

  Journal officiel 2011 and 2013; ITIE Guinée document archive

  未获取原因

  Not listed on the Ministry of Mines media library or the JO home page; older JO issues are not linked

  影响

  gn.law-code-2011gn.law-code-2013

• Conditions for approval of Bureaux d'Achat / comptoirs (capital, deposit, minimum exports), the implementing text on Balanciers, Masters and Collecteurs (Code art. 59) and on artisanal gold trade (art. 61), the issuer and conditions of the comptoir 'licence d'exportation', the four MMG arrêtés of 14 October 2024 on artisanal mining (cited by ITIE 2023 without numbers) and the 2011 Finance Law articles 43-48 setting the annual comptoir/collector fees.

  缺失文件

  Implementing texts under Code arts. 59 and 61; arrêtés of 14 Oct 2024; Loi de finances 2011

  可能所在

  Ministry of Mines (DNM, BNE); Journal officiel 2011 and 2024

  未获取原因

  Not in the Ministry of Mines media library (wp-json searches) nor on the BCRG site; references of the 2024 arrêtés were not communicated to ITIE Guinée

  影响

  gn.cr-comptoir-agrementgn.cr-collectorgn.cr-comptoir-export-licencegn.tax-trader-annual-fees

• Text of Décret D/2026/212/PRG/SGG du 03 juillet 2026 portant réglementation de la filière aurifère nationale (repealed on 8 July 2026 by D/2026/216 art. 16).

  缺失文件

  Décret D/2026/212/PRG/SGG

  可能所在

  Journal officiel 2026 (not in n°13-17); Secrétariat Général du Gouvernement

  未获取原因

  Not published in the JO issues of July-September 2026 read on 2026-09-29

  影响

  gn.law-d-2026-212gn.div-decree-216-dates

• The government/BCRG instrument raising mining repatriation to 60-70% (March 2026), the joint arrêté on repatriation of export receipts referred to by the BCRG in 2023, BCRG Instructions n°107 and n°113 (offshore accounts, FX sanctions) and BCRG Instruction N°112/DGAEM/RCH/00 of 11 Sept 2000 (which implements Loi L/2000/006/AN). The FX law itself is now held via the BCRG compendium (gn.src-bcrg-recueil-2017); only its JO publication (to settle the 18 vs 28 March 2000 date) is missing.

  缺失文件

  March 2026 FX measure; joint arrêté on repatriation; BCRG Instructions 107, 113, 112/2000; JO 2000 publication of Loi L/2000/006/AN

  可能所在

  https://www.bcrg-guinee.org/textes-reglementaires-de-la-conformite/ ; BCRG Direction du Contrôle et du Suivi de la Réglementation des Changes; Journal officiel 2000 and 2026

  未获取原因

  Not on the BCRG regulatory-texts page or its media library (wp-json searches 'change', 'devises', 'instruction', 'reglement'); not in JO n°13-17 of 2026; the JO site lists only recent issues

  影响

  gn.ctl-repatriationgn.st-34gn.law-fx-2026gn.law-fx-2000

• The brief mentions Nordgold/other licence withdrawals in 2024-2025. No source read names Nordgold (Lefa mine) among withdrawn titles; the reported May-June 2025 revocations named EGA/GAC, Kebo Energy and Guiter Mining.

  未获取原因

  Not a legal-document question; the ITIE 2023 report's list of titles withdrawn covers 2023 only; WebSearch budget exhausted for this session

  影响

  gn.ctl-licence-revocation

• Approval arrêté(s) of the refineries authorised under Décret D/2026/216 art. 2 (the press names the Nimba Gold Refinery, Gbessia), their fees and operating status; the arrêtés on the export procedure (art. 5), the traceability platform and certificate of origin (art. 8) and supply conditions (art. 10).

  缺失文件

  Arrêtés of the Minister of Mines under D/2026/216 arts. 2, 5, 8, 10

  可能所在

  Journal officiel 2026 (issues after n°17 of 15 Sept 2026); Ministry of Mines

  未获取原因

  Not in JO n°13, 14, 15, 16 or 17 of 2026 (all read or scanned); JO n°18 was not yet online (404 on 2026-09-29)

  影响

  gn.cr-refinery-approvalgn.dk-certificate-origingn.ctl-local-refininggn.ctl-traceabilitygn.ctl-priority-supplygn.st-24gn.st-25gn.st-28

• Confirmation that the CGI copy held ('Projet de Code Général des Impôts') is the text enacted as Loi L/2021/032/AN, and the VAT actually charged on domestic purchases of artisanal gold by collectors and comptoirs.

  缺失文件

  Code Général des Impôts as promulgated (JO 2021)

  可能所在

  Journal officiel 2021; https://mbudget.gov.gn

  未获取原因

  Only the 'Projet' version is published on the Ministry of Budget site

  影响

  gn.tax-vatgn.tax-profit

• 几内亚至阿拉伯联合酋长国
• 几内亚至印度

• 几内亚至阿拉伯联合酋长国
• 几内亚至印度

• Instruction N°111/DGSIF/DSB du 11 janvier 2023 fixant le seuil pour la surveillance particulière de certaines opérations打开来源
  未记录OCRBanque Centrale de la République de Guinée · 阅读于 2026-09-28

  Missing from this copy: Complete (2 pages).

• Règlement N°098/2022/BCRG relatif au suivi des recettes d'exportation des matières précieuses dans le système financier guinéen打开来源
  未记录OCRBanque Centrale de la République de Guinée (Gouverneur Dr Karamo Kaba) · 阅读于 2026-09-28

  Missing from this copy: Complete (3 pages); the reporting templates A-D said to be annexed are not in the PDF.

• Recueil des textes légaux et réglementaires régissant l'activité bancaire et financière en République de Guinée (compendium; not a legal instrument itself)打开来源
  未记录文本Banque Centrale de la République de Guinée · 阅读于 2026-09-29

  Missing from this copy: Journal officiel references for each text; the JO publication of L/2000/006/AN would settle its date

• Guinea warns that non-compliance now means losing the licence, what the law actually requires?打开来源
  未记录未说明Shanghai Metals Market
• Guinée | Filière aurifère : le coup de force de Doumbouya pour retenir l'or au pays打开来源
  未记录未说明Afrik-Inform
• Arrêté conjoint A/2016/6074/MEF/MMG/SGG fixant les taux et tarifs des droits fixes, des taxes et redevances résultant de l'octroi, du renouvellement, de la prorogation, du transfert et/ou de l'amodiation des titres miniers et autorisations打开来源
  未记录OCRMinistre de l'Economie et des Finances, Ministre du Budget, Ministre des Mines et de la Géologie · 阅读于 2026-09-28

  Missing from this copy: Complete (4 pages).

• Code Général des Impôts de la République de Guinée (copy titled 'PROJET DE CODE GÉNÉRAL DES IMPÔTS')打开来源
  未记录文本Ministère du Budget (mbudget.gov.gn) · 阅读于 2026-09-28

  Missing from this copy: 318 pages, arts. 1-1242. [unconfirmed] The cover reads 'Projet'; conformity with the enacted text is not confirmed.

• Or brut : la Guinée, le Mali et le Burkina Faso engagent la bataille du raffinage local打开来源
  未记录未说明Forbes Afrique
• Guinea's Government Revokes Over 40 Mining Licenses Amid Growing Resource Nationalism打开来源
  未记录未说明West African Voice Network
• Or guinéen : Doumbouya interdit l'exportation de l'or brut et impose le raffinage local打开来源
  未记录未说明L'Indépendant
• Guinea Mining Code (English translation, article by article): arts. 1, 51, 59, 60, 61, 63, 161, 161-I, 164, 165, 184, 185, 186, 212打开来源
  未记录未说明Guinea Mining Insights (unofficial translation of the Code minier 2011 amended)
• USGS Minerals Yearbook 2016: Guinea打开来源
  未记录未说明US Geological Survey