Guinea [Bureau d'Achat Agréé / approved comptoir (sole lawful exporter of artisanal gold, Code art. 60; D/2014/013 art. 8(7))] → India (refine) · Jewellery manufacture, hallmarking and retail sale

货物起点

Doré bar - unstamped → Smelted button/bar

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

  1% (collection suspended since 2016) Artisanal gold exported by comptoirs

  法律原文金额未确认

  • 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

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

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

  二手资料金额未确认

  • 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

• Contribution au Développement Local (FODEL)

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

  法律原文金额未确认

  • 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

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

  5% Gold, silver and PGMs from industrial and semi-industrial mines; doré at export

  法律原文金额未确认

  • 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

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

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

  官方指引金额未确认

  • 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)

• Profit tax (impôt sur les sociétés / BIC)

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

  法律原文金额未确认

  • 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

• 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 comp…

  45 days from export

  法律原文金额未确认

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

• 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).…

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

  法律原文金额未确认

  • 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

• 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.

  法律原文

  • Décret D/2026/216/PRG/SGG du 08 juillet 2026, arts. 2, 3, 6

• 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…

  法律原文

  • 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

• 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 ar…

  法律原文

  • 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

• 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 …

  法律原文

  • Décret D/2014/013/PRG/SGG; Décret D/2026/216/PRG/SGG, D/2014/013 arts. 7-8; D/2026/216 art. 4

• 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 ope…

  二手资料

  • 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

• 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 …

  Gold below 99.5% purity (or brut)

  法律原文金额未确认

  • Décret D/2026/216/PRG/SGG du 08 juillet 2026, arts. 2, 3, 12-14

• 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…

  法律原文

  • 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

• 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: pres…

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

  二手资料金额未确认

  • 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

• 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 respon…

  法律原文

  • Décret D/2026/216/PRG/SGG du 08 juillet 2026, arts. 7, 8

货物终点

Smelted button/bar → 999.9 kilobar

• Duty-free special allowance for jewellery (Baggage Rules 2026 r.6)

  Duty-free jewellery up to 40 g (female passenger) or 20 g (other passengers) Residents or tourists of Indian origin residing abroad for more than one year, in bona fide baggage; gold or silver in any form other than ornaments is excluded from the general free allowance (Annexure-I item 5)

  法律原文金额未确认

  • Baggage Rules 2026, r.6; r.5 and Annexure-I item 5

• India-UAE CEPA tariff rate quota for gold (22/2022-Customs TABLE III S. No. 12)

  In-quota BCD 10% + AIDC 4% (14%) from 13 May 2026 (18/2026); 4% + 1% (5%) from 24 Jul 2024 (31/2024); 6.6% + 2.5% as notified in 2022 Gold of 71081100, 71081210, 71081290, 71081310, 71081390 (all goods) of UAE origin within the TRQ quantity: 200 tonnes from 1 Apr 2026 (09/2026); 180 tonnes FY 2025-26 (21/2025); 120 tonnes "other than Gold Dore Bar" in 2022

  法律原文金额未确认

  • Notification 22/2022-Customs TABLE III S. No. 12, conditions 1 and 2, as substituted/amended by 31/2024, 21/2025, 09/2026 and 18/2026

• BCD and AIDC on other chapter 71 goods from 13 May 2026 (7107, 7109, 7110, 7111, 7112, 7118; findings; spent catalyst)

  BCD 10% (45/2025 S. No. 202 as substituted and S. No. 203 findings, by 15/2026); AIDC: findings of gold or silver 5%, platinum findings 5.4% (15F), 7107 and 7109 5%, 7111 5.4%, 7118 5%, 7112 other than spent catalyst 5% (16/2026); spent catalyst or ash BCD 10% (S. No. 200A, to 31 Mar 2027), AIDC 4.35% (15E) Headings 7107, 7109, 7110, 7111, 7112, 7118

  法律原文金额未确认

• Customs duty on gold dore

  5.35% combined (BCD 5% + AIDC 0.35%) Gold dore bars with gold content not over 95% imported by actual users for refining (45/2025 S. No. 192, conditions 3 and 22)

  法律原文金额未确认

  • 30/2024 (BCD); 32/2024 (AIDC); from 1 Nov 2025 45/2025 S. No. 192

• Customs duty on gold dore from 13 May 2026: BCD 10% + AIDC

  BCD 10% + AIDC 4.35% (11/2021 Sl. No. 15B, gold dore bar) = 14.35% Gold dore bar with gold content not over 95% (45/2025 S. No. 192), subject to conditions 3 (IGCR Rules 2022) and 22 (see in.cr-refinery-au)

  法律原文金额未确认

  • 45/2025-Customs S. No. 192 as amended by 15/2026; 11/2021 Sl. No. 15B (inserted by 03/2023, rate 4.35% set by 16/2026)

• Customs duty on gold bars (BCD + AIDC), July 2022 - July 2024

  15% (dore 14.35%) HS 7108 bars; dore

  官方指引金额未确认

• Customs duty on gold bars: BCD 5% + AIDC 1% (24 Jul 2024 - 12 May 2026)

  6% combined (BCD 5%, AIDC 1%, SWS exempt) Gold bars (HS 7108)

  法律原文金额未确认

  • Notification 30/2024-Customs (BCD, amending 50/2017; carried at 5% into 45/2025 S. No. 196 from 1 Nov 2025); 32/2024-Customs (AIDC Sl. No. 15D 1%)

• Customs duty on gold bars from 13 May 2026: BCD 10% + AIDC 5% (SWS exempt)

  15% combined (BCD 10%, AIDC 5%) All goods of heading 7108 other than dore (45/2025 TABLE I S. No. 196); silver 7106 likewise (S. No. 197)

  法律原文金额未确认

  • 45/2025-Customs S. No. 196 as amended by 15/2026 (BCD "5%" -> "10%"); 11/2021-Customs Sl. No. 15D as amended by 16/2026 (AIDC "5%"); 11/2018-Customs Sl. No. 1 (SWS exemption includes 7108)

• IGST on gold (Schedule IV, 3%)

  3% Heading 7108 gold (Schedule IV S. No. 5) and 7113 jewellery (S. No. 10), among other chapter 71 goods

  法律原文金额未确认

  • Notification 9/2025-Integrated Tax (Rate), para 1(iv) and Schedule IV, Schedule IV S. Nos. 5 and 10

• IGST exemption on gold imported by listed banks and agencies

  IGST nil Gold or silver imported by the banks in List 13, gold by the banks in List 14 (incl. SBER Bank from 25 Jun 2025, domestic consumption only), gold/silver/platinum by the entities in List 15 (HHEC, MSTC, Diamond India) of 45/2025

  法律原文

  • 45/2025-Customs TABLE I S. No. 198, column (5); Lists 13-15; 06/2026

• Concessional duty on gold bars/coins brought by an eligible passenger

  BCD 10% from 13 May 2026 (5% before); AIDC 4.35% (11/2021 Sl. No. 15C as substituted by 44/2025 and amended by 16/2026) Gold bars (non-tola) with engraved serial number and metric weight, gold coins of 99.5% or more, and other gold except studded ornaments, up to 1 kg per eligible passenger (Indian-origin passenger or passport holder after six months abroad), duty paid in convertible foreign currency (condition 23)

  法律原文金额未确认

  • 45/2025-Customs S. No. 194 and condition 23, as amended by 15/2026; 11/2021 Sl. No. 15C (44/2025, 16/2026)

• BIS hallmarking fee

  Rs 45 per gold article, minimum Rs 200 per consignment, payable by the jeweller to the AHC; BIS levies Rs 4.50 per article (minimum Rs 20) from the AHC; applicable taxes extra

  法律原文金额未确认

  • BIS (Hallmarking) Regulations 2018, Schedule IV as substituted by the Amendment Regulations 2022, Schedule IV, paras 1(a)-(b)

• No person may receive Rs 200000 or more in cash (in aggregate from a person in a day, in a single transaction, or for transactions relating to one event or occasion from a person); only account payee cheque or draft, ECS through a bank account or prescribed electronic modes. Penalty equal to the sum…

  Rs 200000

  法律原文金额未确认

  • Income-tax Act, 2025, ss.186, 451

• Gold Advance Authorisations capped at 100 kg; physical inspection for first-time applicants; next AA only after 50% of prior export obligation; fortnightly CA-certified reporting.

  100 kg per AA

  二手资料金额未确认

• Passengers carrying dutiable or prohibited goods must declare their accompanied baggage electronically in Customs Baggage Declaration CBD-I, with supporting documents, before entering the green channel; gold or silver other than ornaments is outside the free allowances.

  法律原文

  • Customs Baggage (Declaration and Processing) Regulations 2026; Baggage Rules 2026, reg. 3(1); r.5 and Annexure-I item 5

• Trade credit (supplier's or buyer's credit incl. LC usance) for gold in any form max 90 days from shipment (C.11.2); QJs and TRQ holders may remit advances for IIBX purchases for eleven days, unused advance returned to the same AD bank within eleven days, Bill of Entry submitted to the remitting ban…

  官方指引

  • RBI Master Direction - Import of Goods and Services, paras C.7, C.11.1-C.11.4

• Gold of heading 7108 is "Restricted": imported only by nominated banks and nominated agencies (consignment basis), and by IFSCA-notified Qualified Jewellers and valid India-UAE CEPA TRQ holders through IIBX under specific ITC(HS) codes (71081210, 71081290); all domestic sale of gold is against upfro…

  官方指引

  • ITC(HS) Schedule I policy conditions (DGFT notifications 49/2015-2020, 35/2023, 08/2025-26); RBI Master Direction C.11.1(ii); 45/2025-Customs condition 22, RBI MD para C.11.1(ii)

• Gold jewellery and artefacts may be sold only by BIS-registered jewellers and must bear a hallmark to IS 1417 (cl. 2); the Order applies only to the districts in its Annexure (cl. 1A) - 385 districts in 26 States/UTs since S.O. 2117(E) of 28 Apr 2026. Exempt (cl. 2(3)): articles for export to buyer …

  法律原文

  • Hallmarking Order 2020 as amended (S.O. 2481(E) 2021; S.O. 1594(E) 2022; S.O. 2117(E) 2026), cls. 1A, 2

• IIBX accepts only bars from LBMA Good Delivery or UAE Good Delivery refiners (spot: LBMA 995 1 kg, UAEGD 999 100 g).

  官方指引

• Gold, silver and platinum jewellery (CTH 7113) moved from Free to Restricted from 1 Apr 2026, and articles, clad items and non-legal-tender coins from 2 Apr 2026; no transitional relief; exemptions for EOU/SEZ (no DTA sale), FTP export schemes and CEPA TRQ lines.

  二手资料

• Dealers in precious metals and stones that engage in cash transactions with a customer of Rs 10 lakh or more (single or apparently linked) are persons carrying on a designated business or profession and so reporting entities; CBIC (DGA) is their regulator. They must register with FIU-IND (FINGate 2.…

  Rs 10 lakh cash

  法律原文金额未确认

  • PMLA s.2(1)(sa)(iv), ss.11A, 12, 12AA; PMLR rr.3, 8, 9; G.S.R. 799(E) and 800(E) of 28 Dec 2020; DGA guidelines 2023, PMLA ss.2(1)(sa)(iv), 12, 12AA; PMLR r.8

• CEPA preference on gold requires UAE origin: the product-specific rule for 710812 is "Certified UAE/ India good delivery gold bars in different denomination"; goods must be transported directly (art. 3.12) and origin proved under the Customs (Administration of Rules of Origin under Trade Agreements)…

  法律原文

  • CEPA Annex 3B (PSR 710812), arts 3.12-3.14; Notification 22/2022-Customs proviso to para 1

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