马里

Applies UEMOA Règlement 06/2024 and its implementing Instructions of 7 Jul 2025 (in force 1 Aug 2025): export domiciliation above 20 million FCFA and repatriation within one month of the due date (Instr. 03), traveller cash rules (Instr. 06) and supporting documents for payments abroad (Instr. 13).

Mining judicial police with national competence, attached to the Commissariat chargé des Activités minières (Ord. 2026-011 art. 1-3; foreseen by Décret 2024-0396 art. 251). It finds and records offences on mining and on the holding, sale, trade, transport, import and export of mineral substances (art. 3); may enter sites, warehouses and laboratories, has free access to airports, and seizes goods (art. 11); prescription 5 years from discovery (art. 22); confiscation of equipment and proceeds (art. 25). Ratified by Loi 2026-026.

Mali's financial intelligence unit. Receives suspicious-transaction reports (Ord. 2024-011 art. 60) and cash-transaction reports of 15 million FCFA or more from financial institutions and DNFBPs, including dealers in precious metals (art. 72; UMOA Décision 021/2023 art. 8).

Grant, renew and manage artisanal exploitation permits inside the couloirs d'exploitation artisanale of their area, on the technical opinion of the mining administration.

Ministry of Industry and Commerce. Authorises by arrêté comptoirs d'achat et d'exportation (Décret 02-536 art. 7) and jewellery exporters (art. 11). Tutelle of OMASP; grants, renews, suspends and withdraws agréments by arrêté after the avis conforme of OMASP's board (Décret 2026-0183 art. 16). Its Direction nationale du Commerce et de la Concurrence (DNCC) issues export intentions automatically, without limit of quantity or value (Arrêté 09-0788 art. 2, 15).

Grants large-mine exploitation permits by decree taken in the Council of Ministers.

Administers the CGI: the ISCP (art. 240 as replaced by Ord. 2025-015; rates by Décret 2025-0732), the 'taxe due par les exportateurs d'or et autres produits miniers non régis par le Code minier' (arts. 253-AG to 253-AK, collected like the export-intention timbre, LPF art. 227-T) and the timbre on export intentions (art. 425 as replaced by Ord. 2025-015).

Applies the Code des douanes (Loi 2022-013): exported goods must be taken to a customs office and declared in detail (art. 117, 128-129); documents needed for foreign-trade and exchange control must be attached and cannot be deferred (art. 133); goods whose export needs an authorisation are 'prohibées' for customs purposes until it is produced (art. 31); undeclared export of prohibited goods is punished by confiscation, a fine of three times the value and 1 month to 3 years' imprisonment (art. 432, 445). Receives the export attestation with the goods (BCEAO Instr. 03/07/2025 art. 6).

Ministry of Economy and Finance. Grants the prior authorisation to export or import gold (UEMOA Règlement 06/2024 art. 20: 'du Ministre chargé des Finances ou de toute autre Autorité nationale compétente'; for artisanal gold also Décret 02-536 art. 19: 'ou de son représentant'). Co-signs the arrêtés designating comptoirs (Décret 2024-0396 art. 86), authorising refining in non-state units (Code art. 25) and granting small-mine permits (Décret art. 95). Its Structure chargée des finances extérieures receives copies of engagements de change and transfer notices (BCEAO Instr. 03/07/2025 art. 5, 7). Issues the national targeted-financial-sanctions arrêtés (Ord. 2024-011 art. 124). The DGI and the Customs report to it.

Ministry of Mines and its administration (DNGM, the 'Administration chargée des Mines'). Small-mine permits are granted by interministerial arrêté of the Ministers of Mines and Finance (Décret 2024-0396 art. 95, 97); large-mine permits by decree in the Council of Ministers (Code art. 77). Artisanal permits are granted by the mayor after the mining administration's favourable opinion (Code art. 65; Décret art. 82). Receives annual and monthly production declarations (Décret art. 46, 250). The DNGM certifies comptoirs' treatment and assay facilities (Décret 02-536 art. 8) and may check assays (art. 15). Co-signs the arrêté designating comptoirs (Décret 2024-0396 art. 86).

State industrial and commercial body (EPIC) created by Ord. 2026-013 of 10 Apr 2026 (ratified by Loi 2026-019 of 13 Jul 2026), under the tutelle of the Minister of Commerce (Décret 2026-0183 art. 16). It buys, sells and exports precious substances from artisanal mining and small mines, and is the only body allowed to export them (Ord. art. 2-3). It melts gold into ingots, sorts and assays, refines 'le cas échéant', traces and certifies titled ingots for export, instructs the agrément files of comptoirs, jewellery exporters and collectors, works with private comptoirs and approved collectors, and supports the Treasury in building gold reserves (art. 2). Its PDG was appointed by Décret 2026-0259 of 5 May 2026.

Dealers in precious metals and stones are DNFBPs (art. 2 point 26 c); DNFBPs need authorisation or registration (art. 48); dealers apply customer due diligence to cash operations at or above a threshold set by the competent authority (art. 54); suspicious-transaction reports to CENTIF (art. 60); cross-border cash declarations (art. 70-71); cash-transaction reports (art. 72); national targeted-sanctions lists (art. 124). Repeals Loi 2016-008 (art. 206).

引用

Ordonnance n°2024-011/PT-RM du 30 août 2024, JO spécial n°17 du 2 septembre 2024

类型

规章

生效日期

2024-08-30

Domiciliation of exports above 20 million FCFA (art. 3); engagement de change in 4 copies (art. 5); attestation d'exportation presented to customs with the goods (art. 6); repatriation within one month of the due date, the due date being at most 120 days after shipment, and the domiciling bank repatriates at least 80% through the BCEAO's correspondent accounts (art. 7); files kept 10 years (art. 8). Temporary gold exports above 500 g are domiciled and need an import attestation within 120 days (art. 2 d, 7).

引用

Instruction n°03/07/2025/RFE du 7 juillet 2025 (en vigueur le 1er août 2025)

类型

条例

生效日期

2025-08-01

Payments abroad up to 1 million FCFA need no supporting documents (art. 2); payments for gold operations need the documents in Annex 2 (art. 4), which for gold imports include the authorisation of the Minister of Finance or other competent authority; banks execute or reject transfers within 5 working days (art. 6) and check before a transfer that the exporting company has surrendered its export proceeds (art. 8).

引用

Instruction n°13/07/2025/RFE du 7 juillet 2025 (en vigueur le 1er août 2025)

类型

条例

生效日期

2025-08-01

Mining titles (art. 19). Artisanal permits for Malian nationals or nationals of countries granting reciprocity (art. 66), granted by the collectivités territoriales (art. 65), no chemicals, 3 years renewable (art. 67). Small-mine permit 4 years renewable (art. 73); large-mine permit by decree in the Council of Ministers (art. 77), 12 years plus 10-year renewals (art. 83). State free participation of at least 10% (art. 78), priority dividend (art. 79), 20% cash option (art. 80), 5% ceded to national investors through the state company (art. 82). Refining in state units in Mali, or other units in Mali by interministerial arrêté (art. 25); sample analysis in Mali (art. 24). Mining funds (art. 94-99). ISCP on turnover excluding taxes and TAV on valued production (art. 134). Free export of transformed substances and full repatriation of proceeds (art. 124 f, 131 f). Artisanal gold trade governed by 'la réglementation en vigueur' (art. 201). Offences (art. 208-216). Repeals Ord. 2019-022 (art. 220).

引用

Loi n°2023-040 du 29 août 2023 portant Code minier en République du Mali, JO du 1er septembre 2023, pp. 862-891

类型

法案

生效日期

2023-08-29

Applies to gold and other precious substances produced or imported by orpailleurs and other artisanal operators (art. 1). Collectors buy for resale in Mali and must be Malian or nationals of reciprocating countries and hold a carte professionnelle (art. 4-5). Comptoirs d'achat et d'exportation need an arrêté of the Minister of Commerce (art. 6-7) and, within a year, treatment and assay facilities certified by the DNGM, failing which the authorisation is suspended (art. 8). Exported gold must be a titled ingot (art. 14); an attestation de titrage is needed to lift the export intention (art. 15). Every export of gold, jewellery and gold objects needs the prior authorisation of the Minister of Finance or his representative (art. 19). Exempt: samples up to 100 g of gold (art. 20) and travellers carrying gold objects up to 500 g (art. 21). A joint state-operator committee sets reference values for export taxation (art. 22). Conditions of agrément by joint arrêté (art. 25).

引用

Décret n°02-536/P-RM du 3 décembre 2002, JO du 31 janvier 2003, pp. 83-85

类型

法令

生效日期

2002-12-03

Repealed by Décret 2025-0732 art. 3. Text not held; its gold rate is unknown.

引用

Décret n°2022-0555/PT-RM du 20 septembre 2022

类型

法令

废止日期

2025-10-29

Artisanal permit: application to the mayor (art. 81), granted by the mayor's decision after the mining administration's favourable opinion (art. 82); allowed equipment incl. generators up to 5 kVA (art. 83); couloir at most 25 ha and 15 m deep (art. 84). Artisanal and small-mine gold sold only to the state comptoir or, failing that, to comptoirs designated by interministerial arrêté (art. 86 al. 2, art. 89 last al.). Small mine: at most 500 ha, 50 t of ore an hour, 5 t of gold reserves (art. 89); granted by interministerial arrêté (art. 95). Annual production statement by 15 January and refining report within 7 days (art. 46); monthly production declaration within 5 days of month-end with refining certificates (art. 250). Refining in installations authorised by the State (art. 143); export of fine carbon banned (art. 127). Gold TAV indexed on the London PM price (art. 194); fees (art. 198); timbre on export intentions assessed on the value after refining (art. 199); overproduction royalty (art. 200). Brigade spéciale des Mines (art. 251). Repeals Décret 2020-0177 (art. 255).

引用

Décret n°2024-0396/PT-RM du 9 juillet 2024, JO n°15 du 12 juillet 2024, pp. 587-620

类型

法令

生效日期

2024-07-09

Earlier regime in which the Minister of Finance authorised comptoirs. Repealed by Decree 02-536 art. 26.

引用

Décret n°96-214/PM-RM du 16 août 1996

类型

法令

废止日期

2002-12-03

Checked for amendments to the gold-exporter tax, the ISCP and the export-intention timbre: none.

引用

Loi n°2025-056 du 18 décembre 2025 portant loi de finances pour l'exercice 2026

类型

法案

生效日期

2026-01-01

OMASP is the only body allowed to export precious substances from orpaillage and small mines (art. 3). It buys, sells, exports, turns gold into ingots, assays, refines 'le cas échéant', and traces and certifies titled ingots (art. 2). Its local purchases and sales are VAT-exempt (art. 7).

引用

Ordonnance n°2026-013/PT-RM du 10 avril 2026, JO n°07 du 17 avril 2026, p. 254; ratified by Loi n°2026-019 du 13 juillet 2026

类型

规章

生效日期

2026-04-10

Gold import and export need prior authorisation of the Minister of Finance or another competent national authority (art. 20), requested by letter (Annex X, which exempts from the request mining companies holding an exploitation and export licence). Exempt from authorisation: Treasury and BCEAO; articles with a small gold content; travellers with gold objects up to 500 g (art. 20). Exports and temporary gold exports are domiciled with an authorised intermediary (art. 10; Annex II art. 17-18, 27); export proceeds repatriated in full (art. 11; Annex II art. 15). Engagement de change (Annex IX-1) and attestation d'exportation (Annex IX-2) (Annex II art. 19, 21). Traveller cash (Annex II art. 45-50, 53).

引用

Règlement n°06/2024/CM/UEMOA du 20 décembre 2024

类型

条例

生效日期

2024-12-20

Thresholds under the uniform AML law: other dealers in goods become DNFBPs for cash payments of 5 million FCFA or more (art. 2); special examination of cash payments of 50 million or more and of unusual operations of 10 million or more (art. 4); DNFBP identification of occasional customers above 9 million (art. 5); cash-transaction reports to CENTIF at 15 million or more (art. 8). It sets no threshold for art. 54 (dealers in precious metals).

引用

Décision n°021 du 21/12/2023/CM/UMOA

类型

条例

生效日期

2023-12-21

Repealed by Instruction 03/07/2025/RFE art. 13.

引用

Instruction n°03-07-2011/RFE du 13 juillet 2011

类型

条例

废止日期

2025-08-01

Resident allocations in foreign banknotes at most 3,500,000 FCFA per person per trip (art. 2); residents travelling outside the UEMOA declare foreign-currency cash above 3,000,000 FCFA (art. 4); residents surrender foreign notes above 500,000 FCFA within 8 working days of return (art. 5); residents may carry CFA notes up to 500,000 FCFA to non-UEMOA states (art. 6); non-residents declare foreign-currency cash above 500,000 FCFA at entry and exit (art. 7). Repeals Instruction 05-07-2011 (art. 14).

引用

Instruction n°06/07/2025/RFE du 7 juillet 2025 (en vigueur le 1er août 2025)

类型

条例

生效日期

2025-08-01

Taxe due par les exportateurs d'or et autres produits miniers non régis par le Code minier: 2% of the export value (arts. 253-AG to 253-AK), collected like the timbre on export intentions (LPF art. 227-T). ISCP (art. 240) and timbre on export intentions (art. 425), both since replaced by Ord. 2025-015. Exports exempt from VAT (art. 195-I-1).

引用

Loi n°06-067 du 29 décembre 2006 portant Code général des impôts, modifiée (DGI online edition consolidated to LFR 2017)

类型

法案

Exports declared in detail at a customs office (art. 117, 128-129); documents for foreign-trade and exchange control must accompany the declaration and cannot be deferred (art. 133); goods needing an export authorisation are 'prohibées' until it is produced (art. 31); smuggling or undeclared export of prohibited goods: confiscation, a fine of 3 times the value, 1 month to 3 years (art. 432, 445); exchange-control infractions under UEMOA law (art. 458-459). Repeals Loi 01-075 (art. 462).

引用

Loi n°2022-013 du 23 juin 2022 portant Code des douanes, JO spécial n°09 du 7 juillet 2022

类型

法案

生效日期

2022-06-23

Every export covered by Décret 00-505 art. 12 and 18 needs an export intention, issued automatically by the DNCC without limit of quantity or value (Arrêté art. 2), on proof of exporter status (RCCM, patente, tax card) and payment of the timbre (art. 15); valid 12 months, one 1-month extension (art. 16); a top-up intention if the FOB value is exceeded by more than 5% (art. 17); bank domiciliation when a financial transfer is involved (art. 19) and engagement de change (art. 20). Repeals Arrêté 03-2694 (art. 30).

引用

Décret n°00-505/P-RM du 16 octobre 2000; Arrêté interministériel n°09-0788/MEIC-MF-SG du 7 avril 2009

类型

法令

Repealed by Decree 2024-0396.

引用

Décret n°2020-0177/PT-RM du 12 novembre 2020

类型

法令

废止日期

2024-07-09

Sets ISCP rates (annex): 'Lingots d'or' (NTS 7108.13.10.00) 5%; other mining products 5%. Reduced by 2 percentage points for 10 years, not renewable, for mining companies that signed a memorandum with the State after renegotiation of their conventions (art. 2). Base: turnover excluding taxes (art. 2). Repeals Décret 2022-0555 (art. 3).

引用

Décret n°2025-0732/PT-RM du 29 octobre 2025, JO n°31-Bis du 21 novembre 2025, pp. 1350-1354

类型

法令

生效日期

2025-10-29

OMASP under the tutelle of the Minister of Commerce; agréments granted, renewed, suspended and withdrawn by arrêté of that minister after the avis conforme of OMASP's board (art. 16); contracts of 200 million FCFA or more need the tutelle's prior authorisation (art. 17); interministerial arrêtés are to fix the conditions of agréments and of purchase and sale of precious substances (art. 21).

引用

Décret n°2026-0183/PT-RM du 10 avril 2026, JO n°07 du 17 avril 2026, pp. 285-287

类型

法令

生效日期

2026-04-10

Renewal of administrative asset freezes and listing on the national targeted-financial-sanctions list under Ord. 2024-011. The persons listed are not reproduced in the model.

引用

Arrêtés n°2026-0840, 2026-0841 et 2026-0842/MEF-SG du 28 avril 2026; n°2026-1194/MEF-SG du 22 mai 2026

类型

其他

生效日期

2026-04-28

Repealed by Loi 2023-040 art. 220.

引用

Ordonnance n°2019-022/P-RM du 27 septembre 2019 portant Code minier en République du Mali

类型

规章

废止日期

2023-08-29

New art. 240: ISCP rate bands for decree, including 'Lingots d'or' 3%-15% and 'Autres produits miniers' 3%-15%. New art. 425: export intentions for mining products and cotton bear a timbre of 1.2% up to 500,000 FCFA and 0.6% above.

引用

Ordonnance n°2025-015/PT-RM du 17 mars 2025, JO n°09 du 21 mars 2025, pp. 339-340

类型

规章

生效日期

2025-03-17

SOPAMIM-SA holds, for the State, the free and complementary participations in all mining companies (art. 5), exercises the State's shareholder rights and carries national investors' participations (art. 2); State mining dividends are assigned to it (art. 6).

引用

Ordonnance n°2026-004/PT-RM du 2 mars 2026, JO n°04 du 6 mars 2026, pp. 145-146; ratified by Loi n°2026-007 du 17 juin 2026

类型

规章

生效日期

2026-03-02

Mining judicial police competent for offences on the holding, sale, trade, transport, import and export of mineral substances (art. 3); powers of entry and seizure (art. 11); Code pénal mining offences need no proof of intent (art. 21); 5-year prescription (art. 22); confiscation (art. 25); double penalty for repeat offences (art. 26).

引用

Ordonnance n°2026-011/PT-RM du 23 mars 2026, JO n°06 du 27 mars 2026, pp. 211-213; ratified by Loi n°2026-026 du 15 juillet 2026

类型

规章

生效日期

2026-03-23

Replaced by Regulation 06/2024 (art. 35).

引用

Règlement n°09/2010/CM/UEMOA du 1er octobre 2010

类型

条例

废止日期

2024-12-20

Carte professionnelle (Décret 02-536 art. 5); agrément arrêté

持有人

Licensed gold collector (collecteur d'or)

签发机构

Minister of Commerce by arrêté, after the avis conforme of OMASP's board; OMASP instructs the file (from April 2026)

Interministerial designation arrêté

持有人

Comptoir d'achat et d'exportation (licensed buying and export house)

签发机构

Ministers of Commerce, Mines and Finance (interministerial arrêté)

Arrêté

持有人

Comptoir d'achat et d'exportation (licensed buying and export house)

签发机构

Minister of Commerce (arrêté)

Written authorisation

持有人

Large-mine operating company (grande mine)

签发机构

Ministers of Mines and Finance (interministerial arrêté)

Bank account and domiciliation relationship

持有人

Large-mine operating company (grande mine)

签发机构

Authorised intermediary bank under BCEAO supervision

Arrêté d'autorisation; DNGM 'certificat d'habilitation technique' of the treatment, assay and sorting facilities (art. 8)

持有人

Comptoir d'achat et d'exportation (licensed buying and export house)

签发机构

Minister of Commerce by arrêté (Décret 02-536 art. 7; since April 2026 after the avis conforme of OMASP's board, Décret 2026-0183 art. 16); DNGM technical certification of facilities

Signed mining convention

持有人

Large-mine operating company (grande mine)

签发机构

State of Mali (Ministry of Mines)

有效期

Life of the title

费用

25,000,000 FCFA signature tax for a Group 2 (gold) large mine (Décret art. 198)

Large-mine permit; exploitation company with state participation

持有人

Large-mine operating company (grande mine)

签发机构

Government: decree taken in the Council of Ministers (Code art. 77)

有效期

12 years, renewable for 10-year periods

费用

100,000,000 FCFA on issue, renewal and transfer, plus 25,000,000 FCFA for signing the convention, for Group 2 (gold) (Décret art. 198)

Registered export intention

持有人

Comptoir d'achat et d'exportation (licensed buying and export house)

签发机构

DNCC

有效期

12 months, one 1-month extension

费用

Timbre on export intentions for mining products: 1.2% up to 500,000 FCFA and 0.6% above (CGI art. 425 as replaced by Ord. 2025-015), assessed on the value after refining (Décret 2024-0396 art. 199)

Ordinance in JO n°2026-07

持有人

OMASP (state buyer and sole exporter of artisanal and small-mine gold)

签发机构

Ordonnance 2026-013

有效期

Permanent (statutory)

Artisanal exploitation permit

持有人

Artisanal miner (orpailleur) holding an artisanal exploitation permit

签发机构

Mayor of the commune (collectivité territoriale), after the favourable opinion of the mining administration

有效期

3 years, renewable for 3-year periods (Code art. 67)

费用

100,000 FCFA on issue, renewal and transfer (Décret 2024-0396 art. 198)

Small-mine permit

持有人

Small-mine permit holder (petite mine, semi-mechanised)

签发机构

Ministers of Mines and Finance (interministerial arrêté)

有效期

4 years, renewable for 4-year periods until the reserves are exhausted (Code art. 73)

费用

15,000,000 FCFA on issue, renewal and transfer for Group 2 substances, which include gold (Décret art. 198; Code art. 12)

Export of artisanal and small-mine gold

税率

2% of the export value (CGI art. 253-AJ)

计税基础

Value of the product on export ('valeur du produit à l'exportation', art. 253-AI); reference values are set by a joint committee (Décret 02-536 art. 22)

缴纳人

Exporters of gold and other mining products not governed by the Mining Code (art. 253-AH): comptoirs before April 2026, now OMASP [inferred]

征收机构

DGI, in the same way as the timbre on export intentions (LPF art. 227-T)

Gold ingots and other mining products

税率

5% for 'Lingots d'or' (NTS 7108.13.10.00) and other mining products; reduced by 2 percentage points (to 3%) for 10 years, not renewable, for mining companies that signed a memorandum with the State after renegotiating their conventions

计税基础

Turnover excluding taxes (Décret 2025-0732 art. 2; Code art. 134)

缴纳人

Mining companies selling gold ingots and other mining products

征收机构

DGI

Gold ingots (Lingots d’or) and marble, the mining products in the annex of Décret 2022-0555

税率

5% on gold ingots (Lingots d’or)

计税基础

Turnover excluding taxes (Mining Code; article in refs)

缴纳人

Mining-title holder

征收机构

DGI

税率

20% if sales exceed the feasibility-study production by 30%-40%; 30% for 40%-50%; 40% above 50%

计税基础

Market value of the excess production

缴纳人

Large-mine permit holder

征收机构

Administration chargée des Domaines, for the Treasury

Gold and other mining products; the State may take it in kind as doré with its certificate of origin (Décret art. 194)

税率

Gold, by London PM spot price per ounce on the valuation day: ≤USD 1,000: 3%; >1,000-1,300: 3.5%; >1,300-1,600: 4%; >1,600-2,000: 6%; >2,000-2,500: 7.5%; above USD 2,500 'chaque augmentation de USD 400 voit la taxe ad valorem augmentée de 0,5%' (rate column: 'Taux à déterminer')

计税基础

Valued production ('production valorisée', Code art. 134); assessed on refined gold quantities, reconciled at 31 December (Décret art. 194)

缴纳人

Exploitation title holders (small and large mines)

征收机构

Treasury; [inferred] liquidated by the Administration chargée des Domaines (Décret art. 192 refers to recovery 'dans les mêmes conditions que la TAV' by that administration)

Export intentions for gold and cotton

税率

600 FCFA per 50,000 FCFA or fraction up to 500,000 FCFA; 3,000 FCFA per 500,000 FCFA or fraction above

缴纳人

Exporter

OMASP's local purchases and sales of gold and precious substances

税率

Exempt

缴纳人

n/a

税率

0.50% of quarterly turnover

计税基础

Turnover

缴纳人

Holders of large- and small-mine permits and industrial quarry authorisations

Mining turnover

税率

1% of quarterly turnover plus 10% of the TAV for the first five years from first production; the 1% rises to 2.5% after the first five years of production

计税基础

Turnover; TAV

缴纳人

Holders of large- and small-mine permits and industrial quarry authorisations

Mining turnover

税率

0.75% of turnover for the quarter

计税基础

Turnover

缴纳人

Holders of mining exploitation titles and industrial quarry authorisations

Export intentions for mining products and cotton

税率

1.2% on the tranche up to 500,000 FCFA; 0.6% on the tranche above

计税基础

Value of the product after refining (Décret 2024-0396 art. 199)

缴纳人

Exporter

征收机构

DGI

类型

反洗钱

门槛

CTR 15,000,000 FCFA; special examination 50,000,000 / 10,000,000 FCFA; occasional customers above 9,000,000 FCFA

生效日期

2024-08-30

类型

国家垄断

生效日期

2024-07-09

类型

冲突地区尽职调查

类型

出口禁令

生效日期

2024-07-09

类型

本地精炼要求

生效日期

2023-08-29

类型

其他

门槛

Travellers: gold objects up to 500 g; artisanal samples: up to 100 g of gold

生效日期

2024-12-20

类型

国家垄断

生效日期

2026-04-10

类型

外汇管制

门槛

Domiciliation above 20,000,000 FCFA; temporary gold exports above 500 g

生效日期

2025-08-01

类型

制裁

生效日期

2024-08-30

类型

金条标准

类型

其他

类型

现金限额

门槛

3,000,000 FCFA (resident declaration); 500,000 FCFA (non-resident declaration; CFA notes carried out)

生效日期

2025-08-01

类型

其他

生效日期

2022-06-23

类型

其他

In 2025 Mali's gold exports were worth 2.75 trillion FCFA (about USD 4.81 bn), up from 1.61 trillion FCFA in 2024. Declared destinations were South Africa 60.4%, the UAE 12.2% and Australia 12.1%.

数据: 2025: 2.75 tn FCFA; 2024: 1.61 tn FCFA

Recorded production was 72.2 t in 2022, including about 6 t of artisanal gold, and 48.2 t in 2025. Industrial mines are described as producing about 60 t a year in normal times. About 2 million people depend on artisanal mining across 350-400 sites.

数据: 2022: 72.227 t; 2025: 48.2 t

UAE-reported imports from Mali have long exceeded Mali's recorded exports, and in some years its whole production: 2013, 40 t produced vs 49.6 t UAE imports; 2014, 45.8 t vs 59.9 t; 2016, USD 1.52 bn UAE imports vs USD 216 m recorded Malian exports.

The gold-exporter tax was reported as applying only to the first 50 kg exported per month, which drew gold from neighbouring countries into Bamako for export as 'Malian' and undercut the regional 3% rate. The CGI text read (2017 consolidation) has no such cap: see [conflict] ml.div-gold-exporter-tax.

Armed and terrorist groups control or contest artisanal gold sites and use the gold trade for finance.

[conflict] Collectors. Décret 02-536 art. 4-5 lets approved collectors buy gold for resale in Mali; Décret 2024-0396 art. 86 al. 2 says artisanal gold is 'exclusivement vendu au comptoir de l'Etat ou à défaut aux comptoirs désignés'; Ord. 2026-013 art. 2 has OMASP working with 'collecteurs agréés'. The model keeps collectors as optional intermediaries selling on to OMASP or a designated comptoir (ml.st-03, ml.st-07); no text reconciles the two decrees.

[conflict] Gold-exporter tax. The CGI (DGI edition consolidated to LFR 2017, arts. 253-AG to 253-AK) sets the 'taxe due par les exportateurs d'or et autres produits miniers non régis par le Code minier' at 2% of the export value, with no quantity cap. IMPACT (2017), ISS (2022) and EITI report 3% charged only on the first 50 kg exported per month. The model follows the CGI text; the secondary figures may describe an earlier version or practice (texts before LF 2017 and finance laws 2018-2025 not held). Affects ml.tax-gold-exporters, ml.st-13, ml.st-19, ml.div-50kg.

Couriers hand-carried gold on commercial flights from Bamako to Dubai, around 10 kg per trip, with some traffickers moving up to 40 kg a week. The ISS reports that Mali has served as a transit platform for gold from other countries bound for Dubai. In law, travellers may carry gold objects without the Minister of Finance's authorisation only up to 500 g (Règlement 06/2024 art. 20; Décret 02-536 art. 21); larger undeclared exports are customs offences (Code des douanes art. 432, 445).

The Code requires refining in state units in Mali, or other units in Mali authorised by interministerial arrêté (art. 25; Décret art. 143), and no text allows refining abroad; yet industrial doré is in practice exported for refining (in 2025, 60% of declared exports went to South Africa, press). The Sénou refinery (200 t/yr) is reported as a project.

Large volumes of artisanal gold leave Mali undeclared. SWISSAID's estimate, as quoted in the press, is 30-57 t a year, with about 300 t (USD 13.5 bn) undeclared between 2012 and 2022. The state cites the gap between Malian export figures and partner imports as the reason for creating OMASP.

数据: 30-57 t/yr; ~300 t 2012-2022