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

货物起点

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

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

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

  法律原文金额未确认

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

• Export duty on artisanal / non-monetary gold

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

  二手资料金额未确认

  • Loi de finances 2025

• Export duty on industrial gold

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

  二手资料金额未确认

  • Loi de finances 2025

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

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

  法律原文金额未确认

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

• Taxe d'intérêt commun on gold and diamond transactions

  1% Transactions in gold and diamonds

  法律原文金额未确认

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

• Redevance minière (mining royalty) on precious metals

  3.5% Precious metals (art. 241 e)

  法律原文

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

• Redevance minière on precious metals (2002 Code)

  2.5% Precious metals (art. 241, 2002)

  法律原文

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

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

  3.5% Precious metals (Code art. 241 e)

  法律原文金额未确认

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

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

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

  法律原文金额未确认

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

• CEEC analysis, expertise and certification fees

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

  法律原文金额未确认

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

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

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

  法律原文金额未确认

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

• Redevance de suivi de change (FX monitoring fee)

  0.2% (2‰)

  法律原文金额未确认

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

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

  USD 10,000

  法律原文金额未确认

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

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

  USD 10,000

  法律原文

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

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

  USD 15,000

  法律原文金额未确认

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

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

  标准

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

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

  法律原文

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

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

  法律原文

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

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

  法律原文

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

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

  法律原文

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

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

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

  二手资料

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

  法律原文

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

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

  100 kg per year (gold, CN 7108)

  二手资料金额未确认

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

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

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

  法律原文金额未确认

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

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

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

  法律原文

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

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

  法律原文

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

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

  官方指引

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

  法律原文

  • Dodd-Frank s.1502; SEC Rule 13p-1

途经

• VAT on precious metals

  0% on sales of precious metals by mining or producing taxpayers to the State Fund, regional funds, the Bank of Russia and banks (art. 164(1)(6)); 0% on goods exported under the export customs procedure (art. 164(1)(1)); 0% on ores and concentrates sold by miners to listed refiners for refining (art. 164(1)(6³)); exempt: sales of precious metals to the State Fund, CBR and banks by others, bank and CBR sales of bars to banks, sales of refined bars (except silver) by banks, refiners and Goznak to individuals, and bank sales of bars kept in the vault (art. 149(3)(9)); exempt: legal-tender precious-metal coins (art. 149(2)(11))

  法律原文金额未确认

  • Tax Code Part Two, ch. 21, arts. 149(2)(11), 149(3)(9), 164(1)(1), (6), (6³)

• FPP state control of every import from and export to non-EAEU states of goods in tables 1 and 3 of section 2.10 (41-FZ art. 26²; Decree 1137 para 19(b)): the whole batch is presented (for ores and concentrates, HS 2616, the documents only) and controlled within 5 working days; checks of the batch a…

  法律原文

  • EEC Board Decision 30, Annex 14, Annex 2 (Rules) paras 3, 4, 7, 8, 10; Presidential Decree 1137 paras 19, 19¹, Rules paras 3, 10

• From 1 May 2026 export from Russia of refined gold in bars with a total weight over 100 g by individuals, legal entities and entrepreneurs is prohibited, except (a) to EAEU member states through the international airports Moscow (Vnukovo), Moscow (Domodedovo), Moscow (Sheremetyevo) and Vladivostok (…

  Total weight over 100 g

  法律原文金额未确认

  • Presidential Decree 193 of 25.03.2026; Government Decree 450 of 23.04.2026, para 2, para 4

• Purchase and sale of precious metals (and jewellery and scrap) of RUB 1,000,000 or more is subject to mandatory control and reported to Rosfinmonitoring by the seller within 3 working days; individuals buying jewellery up to RUB 60,000 (RUB 400,000 with a personalised e-payment means) are not identi…

  RUB 1,000,000

  法律原文金额未确认

  • Law 115-FZ, art. 6(1)(4) sixth paragraph; art. 7(1.4-2)

• Only listed refiners, Goznak and credit organisations may sell refined (investment) bars to individuals, and retailers only bars received on commission or agency from them; buy-back dealers and pawnshops may pass bars bought from individuals only to refiners. Deals between individuals in precious me…

  法律原文

  • Government Decree 604 of 15.05.2024 (Rules paras 3-4, 8); 41-FZ art. 22(6), Rules para 4

• No gold-specific cash-payment limit was found. The RUB 1,000,000 mandatory-control threshold applies whatever the means of payment.

  未经核实

• Export to non-EAEU states of goods in tables 1 and 2 of section 2.10 of the EAEU Single List (table 1 includes refined gold in bars, plates, powder and granules, unique and non-refinable nuggets, other unwrought gold incl. dore, scrap, ores and concentrates) requires a licence issued by Minpromtorg …

  法律原文

  • Presidential Decree 1137 (Regulation paras 4, 22, 23); EEC Board Decision 30, Annex 14 para 5; Minfin Order 10n, paras 4, 22, 23

• Residents must receive export proceeds on their accounts in authorised banks (173-FZ art. 19(1)(1)). Under art. 19(8) this does not apply to contracts priced or payable in foreign currency, except for goods listed there; the list includes HS 7101-7103 and 7112 but not 7108 (gold). Where art. 19 appl…

  法律原文

  • Federal Law 173-FZ art. 19; Presidential Decrees 79 (para 2) and 430, art. 19(1), (8)

• Traceability: participants must record precious-metal operations in GIIS DMDK, with UINs and electronic accompanying documents between participants; refiners report receipt and shipment of metal in any form.

  法律原文

  • 41-FZ art. 12², art. 20(2); Government Decree 270 of 26.02.2021, art. 12²

• Refined metal in standard form must, before it enters circulation, be offered by a purchase proposal to the State Fund institution under Minfin and to the authority of the mining region (where a regional fund exists) - for the next year by 31 December, with an additional proposal within 10 working d…

  法律原文

  • Federal Law 41-FZ, art. 2(5), art. 20(4)-(5)

• LBMA suspended six Russian refiners on 7 Mar 2022; their bars produced from that date are not Good Delivery; Russian bars already in loco London/Swiss before then remain Good Delivery, with clearing banks attesting conformity.

  标准

• Mined and produced precious metals (except nuggets) must, after the necessary processing, go for refining to organisations on the Government list (41-FZ art. 20(1)); only listed organisations may refine (art. 4(4)); the refining agreement's mandatory terms and the refiner's reporting duties are set …

  法律原文

  • Federal Law 41-FZ, art. 20(1)

• Switzerland: purchase, import, transit and transport into and through Switzerland of gold under Annex 26 (includes HS 7108) originating in Russia and exported from Russia after 4 August 2022 are prohibited (Art. 14d(1)); the same applies to such gold processed in a third country (Art. 14d(2)) and, s…

  法律原文

  • Swiss Ukraine Ordinance SR 946.231.176.72 (Stand 21.09.2026), Art. 14d

• EU: it is prohibited to purchase, import or transfer, directly or indirectly, gold listed in Annex XXVI (HS 7108; 7112 91 gold waste and scrap; ex 7118 90 gold coins) that originates in Russia and was exported from Russia into the Union or to any third country after 22 July 2022 (art. 3o(1)); the sa…

  法律原文

  • Regulation (EU) 833/2014 as amended by 2022/1269, art. 3o

• Japan: import of precious metals originating in Russia and shipped from Russia on or after 1 August 2022 requires the Minister of Finance's permission under FEFTA art. 19(2) (MOF Notice No 443 of 2006 as amended 25 July 2022, item 4); the government announced it on 5 July 2022 as an import ban.

  法律原文

  • MOF Notice No 443 of 2006 as amended 25 Jul 2022, item 4

• UK: import of gold originating in Russia and exported from Russia on or after 21 July 2022 is prohibited (reg 46Z11, Chapter 4J inserted by SI 2022/850, in force 21 Jul 2022), with prohibitions on acquisition with intent to import, supply and delivery, technical assistance, financial services and br…

  法律原文

  • Russia (Sanctions) (EU Exit) Regulations 2019, regs 46Z11-46Z16, 46Z16A-46Z16C

• US: import of gold of Russian Federation origin is prohibited from 28 Jun 2022, except gold located outside Russia before that date (OFAC determination under E.O. 14068 s. 1(a)(i)(A), amended version of 22 Dec 2023). U.S. persons may not deal with the Central Bank, the National Wealth Fund or the Mi…

  法律原文

  • E.O. 14068 and the OFAC determination; E.O. 14024 as amended by E.O. 14114, E.O. 14068 s. 1(a)(i)(A); E.O. 14024 s. 11

    “the importation into the United States of … products of Russian Federation origin”

• Temporary ban from 1 June to 30 November 2026 on export from Russia of precious-metal waste and scrap (HS 7112) and electrical and electronic waste used mainly to recover precious metals (8549 21 000 0, 8549 29 000 0), with exceptions for samples of up to 500 g per batch exported by listed refiners …

  法律原文

  • Government Decree 558 of 16.05.2026, para 1

• Legal entities, entrepreneurs and artist-jewellers operating with precious metals must be on the FPP special register kept in GIIS DMDK; those that should be registered and are not may not carry out operations (41-FZ art. 13¹(2)). Registration within 30 calendar days of state registration (Rules pa…

  法律原文

  • 41-FZ art. 13¹; Government Decree 1052 (Rules paras 2, 5), art. 13¹

• Precious metals and products from them are transported by air, sea, inland water, rail or specialised equipped road vehicles under armed escort; raw materials with less than 1% gold (or 5% silver), jewellery, investment metals (within a weight limit set by the Government) and some other items may mo…

  法律原文

  • Federal Law 41-FZ, art. 29(3)

货物终点

• Customs duty on gold imports

  0% for goods entering a free zone (FZ Transit In); mainland imports of gold: 0% under the GCC exempted-commodities list (read via WebFetch only) Unwrought and semi-manufactured gold

  官方指引金额未确认

  • Dubai Customs Customer Guide v3.03; GCC common customs law; UAE list of exempted commodities, Customer Guide s.9 (duty suspended for goods admitted into free zones), s.15.12.2

• Domestic reverse charge on precious metals and precious stones between registered businesses

  Recipient accounts for VAT Supplies of gold, silver, platinum, palladium, precious stones and jewellery made of them, for resale or production, between VAT-registered persons, with the buyer's written declaration (CD 127/2024, replacing CD 25/2018)

  法律原文

  • Cabinet Decision 127/2024; FTA VATP043, Art. 1 (Goods: precious metals - gold, silver, palladium, platinum - precious stones and jewellery mostly of them), Art. 2(1)-(4), Art. 4 (repeals CD 25/2018)

    “Precious Metals, Precious Stones and jewelry made of any Precious Metals or Precious Stones”

• Special reverse charge on gold and diamonds between registrants (Cabinet Decision 25/2018)

  Registered recipient accounts for VAT Gold and products mostly of gold not qualifying for zero-rating, and diamonds, supplied between registrants; exports of gold items and investment precious metals outside its scope (VATP029)

  官方指引

  • Cabinet Decision No. 25 of 2018

• Import VAT

  5% standard; 0% for investment precious metals (99%+ purity, tradeable form) Doré is not investment gold, so it is standard-rated; refined bars of 99%+ are zero-rated

  法律原文金额未确认

  • Federal Decree-Law 8/2017 on VAT; Executive Regulation, Art. 3 (5%), 45(8), 48(1), 49; Exec. Reg. Art. 36(2), 48, 50(1)

    “a standard rate of 5% Tax shall be imposed on any supply or Import”

• Precious metals crossing the UAE border must be disclosed; declarations are also required for precious metals over AED 60,000 crossing through cargo, mail or shipments, cargo being declared through the official customs systems.

  AED 60,000

  法律原文金额未确认

  • Federal Decree-Law 10/2025; CBUAE Regulation on the Declaration of Currencies, BNIs, and Precious Metals and Stones (OG 703, 31 May 2021), FDL 10/2025 Art. 10 (duty to disclose, per the disclosure system issued by the ICP with the Central Bank), Art. 41(3) (regulations under FDL 20/2018 remain effective insofar as not conflicting), Art. 34 (penalty)

    “Any person entering into or departing from the State shall be under the obligation to make a disclosure whenever they carry currencies, bearer negotiable instruments, precious metals, or valuable stones, in accordance with the disclosure system issued by the Federal Authority for Identity, Citizenship, Customs and Port Security, in coordination with the Central Bank”

• Dealers in precious metals and stones are DNFBPs for any single cash transaction, or linked transactions, of AED 55,000 or more (CR 134/2025 Art. 3 item 3), and keep records for at least 5 years (Art. 25). The DPMSR report, including for dealings with companies of AED 55,000 or more paid in cash or …

  AED 55,000

  法律原文

  • Cabinet Resolution 134/2025; MoET Supplemental Guidance for DPMS 2026, CR 134 Art. 3(3), Art. 25(1); Guidance s.1.4.1

    “when carrying out any single cash transaction or several transactions that appear to be linked and whose value equals or exceeds fifty-five thousand dirhams (AED 55,000)”

• Supply-chain entities and precious-metals dealers must have due-diligence management systems, identify and assess supply-chain risks and adopt a risk-management strategy (Decree Art. 1(A)); refiners must also appoint an independent third-party auditor and submit a due-diligence report (Art. 1(B)), u…

  法律原文

  • Ministerial Decree 68/2024; MoE Due Diligence Regulations v1 (2022), Decree Art. 1(A), 1(B), Art. 3 (penalties under the AML law)

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