Mali [Large-mine title holder] → South Africa · Sale of refined gold and receipt of proceeds

货物起点

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

• Taxe due par les exportateurs d'or et autres produits miniers non régis par le Code minier

  2% of the export value (CGI art. 253-AJ) Export of artisanal and small-mine gold

  法律原文金额未确认

  • Code général des impôts (edition consolidated to LFR 2017), arts. 253-AG to 253-AK; LPF art. 227-T

• Impôt spécial sur certains produits (ISCP) on gold ingots

  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 Gold ingots and other mining products

  法律原文金额未确认

  • CGI art. 240 (as replaced by Ord. 2025-015); Décret 2025-0732, Décret art. 1-2 and annex

• Impôt spécial sur certains produits (ISCP) on gold ingots and mining products, rates under Décret 2022-0555 (superseded)

  5% on gold ingots (Lingots d’or) Gold ingots (Lingots d’or) and marble, the mining products in the annex of Décret 2022-0555

  法律原文

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Décret n°2022-0555/PT-RM du 20 septembre 2022 (JO n°31 du 30 sept. 2022) art. 1er: rates as in the annex

    “Les taux de l'Impôt spécial sur certains produits (ISCP) applicable aux produits visés à l'article 240 (nouveau) et à l'article 240 A du Code général des Impôts sont fixés tels qu'ils figurent en annexe au présent décret.”

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Annexe, Produits miniers, NTS 71.08 13 10 00 (the record parses the annex into the section of art. 3)

    “71.08 13 10 00 Lingots d'or 5%”

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Décret n°2025-0732/PT-RM art. 3: abrogation of Décret 2022-0555

    “Le présent décret abroge toutes les dispositions du Décret n°2022-0555/PT-RM du 20 septembre 2022 fixant les taux en matière d'Impôt spécial sur certains Produits (ISCP).”

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Décret 2025-0732, signature date

    “Bamako, le 29 octobre 2025”

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Code minier 2023 art. 134 (tax base)

    “La base taxable de l'ISCP est le chiffre d'affaires hors taxes.”

  • CGI art. 240 (nouveau) and 240 A; Décret 2022-0555/PT-RM (annex), Code minier 2023 art. 134 (ISCP on mining products)

    “Les produits miniers sont soumis à un impôt spécial dit " Impôt spécial sur certains Produits " (ISCP)”

• Redevance de surproduction (overproduction royalty)

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

  法律原文金额未确认

  • Décret 2024-0396, art. 200

• Taxe ad valorem (TAV) on mining production

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

  法律原文金额未确认

  • Code minier 2023; Décret 2024-0396, Code art. 134; Décret art. 194

• Droit de timbre on export intentions for gold and cotton (superseded)

  600 FCFA per 50,000 FCFA or fraction up to 500,000 FCFA; 3,000 FCFA per 500,000 FCFA or fraction above Export intentions for gold and cotton

  法律原文金额未确认

  • CGI art. 425 (Ordonnance 2015-19), art. 425

• Contribution to the geological and mining research fund

  0.50% of quarterly turnover

  法律原文金额未确认

  • Code minier 2023, art. 94, 99

• Contribution to the mining infrastructure fund

  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 Mining turnover

  法律原文金额未确认

  • Code minier 2023, art. 94, 98

• Contribution to the local development mining fund

  0.75% of turnover for the quarter Mining turnover

  法律原文金额未确认

  • Code minier 2023, art. 94, 95

• Droit de timbre on export intentions for mining products

  1.2% on the tranche up to 500,000 FCFA; 0.6% on the tranche above Export intentions for mining products and cotton

  法律原文金额未确认

  • CGI art. 425 as replaced by Ord. 2025-015; Décret 2024-0396, Ord. 2025-015 art. 1; Décret art. 199; Code art. 138 n

• Artisanal exploitation permits go only to natural persons or groups of natural persons of Malian nationality or nationals of countries granting reciprocity to Malians (Code art. 66). Collectors must also be Malian or reciprocity nationals and hold a carte professionnelle (Décret 02-536 art. 5).

  法律原文

  • Code minier 2023; Décret 02-536, Code art. 66; Décret art. 5

• Resident travellers to non-UEMOA states: foreign-banknote allocation at most 3,500,000 FCFA per trip (Instr. 06/07/2025 art. 2); declare foreign-currency cash above 3,000,000 FCFA (art. 4); may carry CFA notes up to 500,000 FCFA (art. 6); surrender foreign notes above 500,000 FCFA within 8 working d…

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

  法律原文金额未确认

  • Règlement 06/2024/CM/UEMOA; Instruction 06/07/2025/RFE; Ord. 2024-011, Annex II art. 45-50, 53; Instruction art. 2-7; Ord. art. 70-71

• For customs purposes, goods whose export needs an authorisation or special formalities are 'prohibées' (Code des douanes art. 31); the prohibition is lifted by the authorisation, which is personal and may not be transferred. A declaration may not be accepted without the documents required for forei…

  法律原文

  • Code des douanes 2022; Code minier 2023, Douanes art. 31, 133, 432, 445; Code minier art. 212

• In large mines the State takes a free participation of at least 10% (Code art. 78), non-dilutable (Décret art. 26 b; Code art. 82), with a priority dividend of 10% of net profit (art. 79); it has a 12-month option to buy up to 20% more in cash (art. 80); and the company must cede 5% of its shares t…

  法律原文

  • Code minier 2023; Décret 2024-0396; Ord. 2026-004, Code art. 78-80, 82; Décret art. 26, 108; Ord. art. 2, 5

• Dealers in precious metals and stones are DNFBPs ('les personnes se livrant habituellement au commerce ... de métaux précieux', Ord. 2024-011 art. 2 point 26 c) and need authorisation or registration by the competent authority (art. 48). They apply customer due diligence to cash operations at or a…

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

  法律原文金额未确认

  • Ord. 2024-011; UMOA Décision 021/2023, Ord. art. 2 pt 26 c, 48, 54, 60, 72; Décision art. 4, 5, 8

• Gold from artisanal exploitation and from small mines is sold exclusively to the state comptoir or, failing that, to comptoirs designated by interministerial arrêté of the Ministers of Commerce, Mines and Finance.

  法律原文

  • Décret 2024-0396, art. 86 al. 2, art. 89 last al.

• Artisanal gold areas in central and northern Mali are affected by armed conflict. Armed groups have fought over gold sites (Gourma, 2021) and finance themselves from the gold trade. Buyers and refiners applying OECD DDG / LBMA RGG should treat Malian artisanal gold as coming from a conflict-affected…

  二手资料

  • OECD Due Diligence Guidance (gold supplement)

• Export of fine carbon used in cyanidation, for recovering the gold it contains, is prohibited; it must be treated in certified installations in Mali.

  法律原文

  • Décret 2024-0396, art. 127

• Exploitation-title holders must refine or transform their mining products in state-owned units installed in Mali; failing state units, an interministerial arrêté of the Ministers of Mines and Finance may authorise other refining units installed in Mali (Code art. 25). Small- and large-mine holders…

  法律原文

  • Code minier 2023; Décret 2024-0396, Code art. 25; Décret art. 143

• Every import or export of gold needs the prior authorisation of the Minister of Finance or another competent national authority, requested by letter (Règlement art. 20; Annex X). Exempt: Treasury and BCEAO operations; articles containing a small quantity of gold (plated, gold-thread); travellers wi…

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

  法律原文金额未确认

  • Règlement 06/2024/CM/UEMOA; Décret 02-536, Règlement art. 20 and Annex X; Décret art. 19-21

• OMASP is the only body allowed to export precious substances from artisanal mining (orpaillage) and small mines. Private comptoirs lose their export role for this gold. Industrial large-mine output is outside the monopoly.

  法律原文

  • Ord. 2026-013, art. 3

• Exports above 20,000,000 FCFA are domiciled with an authorised intermediary (Instr. 03/07/2025 art. 3; Règlement art. 10). Proceeds are collected and repatriated in full within one month of the payment due date, which may be at most 120 days after shipment; the domiciling bank repatriates at least …

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

  法律原文金额未确认

  • Règlement 06/2024/CM/UEMOA; Instruction 03/07/2025/RFE, Règlement art. 10-11; Annex II art. 15, 17, 27-28; Instruction art. 3, 7

• The competent authority draws up and circulates the national list of persons and entities linked to terrorist or proliferation financing (Ord. 2024-011 art. 124); the Minister of Finance lists persons and renews administrative asset freezes by arrêté (e.g. arrêtés 2026-0840 to 0842 and 2026-1194…

  法律原文

  • Ord. 2024-011; MEF arrêtés 2026, Ord. art. 124

• Exported gold must have been chemically and mechanically treated and presented as a titled ingot (lingot titré). An attestation de titrage is required before any export intention is cleared. Exported jewellery must carry the state hallmark (marque de garantie).

  法律原文

  • Décret 02-536, art. 14, 15, 17, 18

货物终点

• VAT on other domestic supplies of gold

  15% Domestic gold supplies not zero-rated (e.g. recycled gold to banks; sales to traders)

  法律原文金额未确认

  • Value-Added Tax Act 1991

• VAT zero-rating of gold supplied to the SARB, SA Mint and banks

  0% Refined primary gold sold to the SARB, the SA Mint or a registered bank; recycled gold excluded (Lueven Metals, ZACC 23 June 2026)

  法律原文金额未确认

  • Value-Added Tax Act 1991, s.11(1)(f)

• SADPMR licence and permit fees

  Refining licence R20,000; beneficiation licence R5,000; jeweller's permit R500; import permit R1,000; certificate R1,000; special permit R5,000; appeal R500 (Annexure A, 2014) Applications and renewals

  法律原文金额未确认

  • Precious Metals Regulations, Annexure A as substituted by GN R737 (GG 38014, 22 Sept 2014)

• A business dealing in high-value goods (items valued in that business at R100,000 or more) is an accountable institution for transactions in which it receives payment of R100,000 or more (Schedule 1 item 20, from 19 Dec 2022): FIC registration (s.43B), risk management and compliance programme (s.42)…

  Payment of R100,000 or more in a transaction; goods valued at R100,000 or more

  法律原文金额未确认

  • FICA 38 of 2001, Schedule 1 item 20; ss.20A-21H, 22-23, 28, 29, 42, 43B

• A UN Security Council Chapter VII resolution identifying persons or entities 'has immediate effect for the purposes of this Act upon its adoption' (FICA s.26A(1)); the FIC Director must give notice of it (s.26A(3)). No person may, directly or indirectly, acquire, collect, use, possess or own propert…

  法律原文

  • FICA 38 of 2001, ss.26A-26C

    “A resolution adopted by the Security Council of the United Nations when acting under Chapter VII of the Charter of the United Nations, providing for financial sanctions which entail the identification of persons or entities against whom member states of the United Nations must take the actions specified in the resolution, has immediate effect for the purposes of this Act upon its adoption by the Security Council of the United Nations.”

• Contravening s.5(4) (as enacted; replaced by s.5A from 7 June 2013), 19, 20(2) or 28 is an offence with a fine up to R100 000 or up to two years' imprisonment, or both (s.99(1)(a)); failing to notify the Minister before beneficiating abroad (s.26(3)) carries up to R500 000 for each day (s.99(1)(f)).

  法律原文

  • MPRDA 2002, ss.98, 99(1)(a), 99(1)(f)

• Goods exported for sale must be sold, and the full proceeds received, not later than six months from shipment; an Authorised Dealer may allow credit of up to 12 months. Proceeds must be offered for sale to an Authorised Dealer within 30 days or dealt with under the CFC rules. The Authorised Dealer r…

  官方指引

  • Exchange Control Regulations; Currency and Exchanges Manual, Regs 6, 10, 11; B.18(B), (D)

• No export of unwrought or semi-fabricated gold except with the approval of the National Treasury under the Exchange Control Regulations, granted with the Minister's concurrence (PMA s.12(1)); no gold may be exported without Treasury permission (Reg 3); applications to export gold in any form are ref…

  法律原文

  • Precious Metals Act; Exchange Control Regulations, PMA s.12(1); Reg 3

• Producers submit gold specimens (nuggets, concentrate, dore) to the SAPS Forensic Science Laboratory every six months, and importers submit specimens of imported metal, building a forensic database to trace seized gold to its source.

  法律原文

  • Precious Metals Act; Precious Metals Regulations, s.22(1); reg 29

    “Any producer or any person who imports precious metal must submit to the Forensic Science Laboratory of the South African Police Service such specimens of any precious metals produced or imported by him or her as may be prescribed.”

• Except with Treasury permission, only authorised dealers may buy, borrow, sell or lend gold other than wrought gold (Reg 2). A resident entitled to sell gold must offer it for sale to the Treasury within 30 days unless exempted (Reg 5). Producers exempted by FinSurv from Reg 5 may sell their total o…

  法律原文

  • Exchange Control Regulations 1961, Regs 2, 5, 22

• No import of unwrought or semi-fabricated precious metal without an SADPMR import permit (valid up to one year), issued after consulting the National Commissioner and the National Treasury, on documentary proof of origin (s.10(2)); the Regulator or SAPS may inspect and sample imported metal (s.10(3)…

  法律原文

  • Precious Metals Act, s.10, s.22(1)

    “must state the origin of the precious metal in question, the purpose of the import”

• Export approval requires projections of monthly production against sales showing the applicant contributes to local demand; approval only where provision has been made to meet local demand for beneficiation.

  法律原文

  • Precious Metals Regulations; Precious Metals Act, reg 23(3)(a) as substituted by GN R387

• Minted gold bars must be 10, 50 or 100 g, of prescribed dimensions and at least 999.9 fine (reg 28, Annexure B Table 1); only approved manufacturers may make them and no more than 500 000 troy ounces a year may be manufactured (reg 27B).

  法律原文

  • Precious Metals Regulations, regs 27B, 28; Annexure B

    “The quantity of minted bars that maybe manufactured in the Republic may not exceed 500 000 troy ounces in a calendar year”

• Only a refining-licence holder, an authorised dealer, a producer (for gold it won or recovered), an SADPMR certificate holder, a holder of a special permit (metal not exceeding a prescribed mass, for scientific or beneficiation purposes or jewellery) or a beneficiation-licence holder may acquire, po…

  法律原文

  • Precious Metals Act, s.4(1), s.20(1)

• Rand Refinery, as an LBMA Good Delivery refiner, applies KYC and conflict-free sourcing policies to depositors and publishes responsible-gold and LBMA compliance reports.

  行业惯例

  • LBMA Responsible Gold Guidance

• Unwrought or semi-fabricated gold may not be carried outside a mine or refinery boundary without the prescribed waybill.

  法律原文

  • Precious Metals Act; Precious Metals Regulations, s.13; reg 26

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