Guinea [Authorised exporters: industrial and semi-industrial mining companies, approved buying-and-export comptoirs, BCRG (D/2026/216 art. 5)] → Russian Federation (refine) → United Arab Emirates · Reconcile assays and pay the balance

货物起点

Doré bar - unstamped → Pre-refined 995 bar (e.g. 'Dubai 995')

• 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

途经

Pre-refined 995 bar (e.g. 'Dubai 995') → 999.9 kilobar

• 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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