Mali [OMASP sole-exporter channel] → United Arab Emirates · Reconcile assays and pay the balance

Consolidate purchased lots and give them chemical and mechanical treatment, melting them into titled ingots (lingots titrés). Exported gold must be in titled-ingot form

执行方

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

所需

Purchase slip or receipt from OMASP / designated comptoir; OMASP / comptoir weighing and fineness check at purchase

形态

Smelted button/bar → Doré bar - unstamped

• Ord. 2026-013; Décret 02-536, Ord. art. 2; Décret art. 14

Assay each ingot and obtain the attestation de titrage (fineness and weight). OMASP certifies and records the ingots for traceability. The authorities may require a verification assay at the operator's cost

执行方

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

出具

Attestation de titrage (assay attestation of the ingot to be exported); OMASP traceability and certification of titled gold ingots for export

形态

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

[unconfirmed] who issues the attestation de titrage is not named; the DNGM or another approved person may be asked to check it (Décret 02-536 art. 15).

• Décret 02-536; Ord. 2026-013, Décret art. 15; Ord. art. 2

Agree the sale with a foreign buyer or refiner and issue a commercial invoice

执行方

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

出具

Sale contract with the foreign buyer/refiner; Commercial invoice

[not-read] OMASP's selling terms and counterparties were not found. Reference values for export taxation are set by a joint state-operator committee (Décret 02-536 art. 22). OMASP contracts of 200 million FCFA or more need the Minister of Commerce's prior authorisation (Décret 2026-0183 art. 17).

Obtain the export intention from the DNCC, paying the timbre (1.2% up to 500,000 FCFA, 0.6% above); for gold the intention is lifted only on the attestation de titrage

执行方

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

所需

Attestation de titrage (assay attestation of the ingot to be exported)

出具

Intention d'exportation (DNCC)

[unconfirmed] OMASP-specific practice not seen; the rule applies to every export.

• Arrêté 09-0788 (2009); Décret 02-536; CGI art. 425 (Ord. 2025-015), Arrêté art. 2, 15-17; Décret 02-536 art. 15

Grant the prior authorisation to export gold (Minister of Finance or other competent national authority), on a letter giving exporter, destination, buyer, currency, quantity, amount and payment terms. Exempt: Treasury and BCEAO; articles with a small gold content; travellers with gold objects up to 500 g; for artisanal gold also samples up to 100 g

执行方

Minister of Economy and Finance, or other competent national authority (gold export authorisation)

所需

Attestation de titrage (assay attestation of the ingot to be exported); OMASP traceability and certification of titled gold ingots for export; Commercial invoice; Intention d'exportation (DNCC)

出具

Autorisation préalable d'exportation d'or (Minister of Finance)

[not-read] the Malian form, issuing unit and processing time were not found; [unconfirmed] whether one authorisation covers one shipment.

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

Domicile the export with an authorised intermediary bank: lodge the contract or invoice and sign the engagement de change

执行方

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

所需

Commercial invoice; Autorisation préalable d'exportation d'or (Minister of Finance)

出具

Engagement de change (export exchange commitment, UEMOA Annex IX-1); Attestation d'exportation (UEMOA Annex IX-2)

• Règlement 06/2024/CM/UEMOA; Instruction 03/07/2025/RFE, Règlement art. 10; Annex II art. 17, 19; Instruction art. 3, 5

Pay the 'taxe due par les exportateurs d'or et autres produits miniers non régis par le Code minier': 2% of the export value, collected like the export-intention timbre

执行方

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

出具

Receipt for the taxe due par les exportateurs d'or et autres produits miniers non régis par le Code minier (CGI art. 253-AG to 253-AK)

[conflict] ml.div-gold-exporter-tax: secondary sources report 3% on only the first 50 kg a month; the CGI text read has 2% on the export value and no cap. [unconfirmed] finance laws 2018-2025 not checked. [inferred] OMASP is liable as an exporter of gold not governed by the Mining Code; Ord. 2026-013 exempts only its local purchases and sales from VAT (art. 7).

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

Lodge the export customs declaration with the Mali Customs; the goods are inspected, sealed and released for export

执行方

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

所需

Autorisation préalable d'exportation d'or (Minister of Finance); Attestation de titrage (assay attestation of the ingot to be exported); Engagement de change (export exchange commitment, UEMOA Annex IX-1); Receipt for the taxe due par les exportateurs d'or et autres produits miniers non régis par le Code minier (CGI art. 253-AG to 253-AK); Commercial invoice; Attestation d'exportation (UEMOA Annex IX-2)

出具

Export customs declaration (Mali Customs); Certificate of origin for gold exported from Mali; Packing list

[not-read] no gold-specific customs procedure (e.g. at Bamako-Sénou airport) was found; the certificate-of-origin issuer is unknown.

• Code des douanes 2022; Instruction 03/07/2025/RFE, Code art. 117, 128-129, 133; Instruction art. 6

Carry the sealed ingots by air to the foreign buyer under an air waybill

执行方

Air carrier / secure logistics provider

所需

Export customs declaration (Mali Customs)

出具

Air waybill

The ISS describes air routes to Dubai. OMASP's logistics arrangements are unknown.

Pre-contract KYC on the Nigerian exporter: corporate docs, UBO, MBC/export-permit evidence, mine-of-origin declaration

执行方

DMCC importer / trader

所需

Bank-to-bank reference confirmation (not a public letter) on the Nigerian exporter

出具

Importer's KYC/due-diligence pack on the Nigerian exporter; Evidence pack from the Nigerian exporter: export licence/permit, mine location, legal existence of the ASM operation

[conflict] For an ordinary DMCC trader the binding CDD duties are those of CR 134/2025 (Arts. 5-14); DMCC RBD-GPM binds only its Accredited Members (see ae.div-dmcc-role). [inferred] "Highest-scrutiny category" for ASM is the model's reading of Rule 1.6, not a phrase in the Rules.

• DMCC RBD-GPM Rules v2/2020; Cabinet Resolution 134/2025, DMCC Rules 1.4-1.8 (KYC; Rule 1.6 specific requirements for ASM supply), Rules 2.4-2.8 (red flags); CR 134 Art. 25(1) (records at least 5 years)

File the Dubai Customs declaration on Mirsal 2 with invoice, packing list, certificate of origin and air waybill (for a free-zone consignee the Customer Guide's 'FZ Transit In' type appears to apply, not import to local); disclose the precious metals crossing the border

执行方

DMCC importer / trader

所需

Air waybill; Certificate of origin; Origin country's export authorisation for the gold (permit, licence or clearance issued by the mining or trade authority); Commercial invoice; Packing list

出具

Dubai Customs declaration filed online (for goods entering a free zone: "FZ Transit In"); Disclosure of precious metals crossing the UAE border (cargo included)

No UAE import permit for gold: Dubai Customs lists DMCC as restricting authority only for "Pearls, Diamonds, Rough Diamonds etc." (Customer Guide App. I). FZ Transit In (s.15.12.2): "foreign goods originated from any country may be brought into the free zones without being subject to customs duties or taxes. The owner of the goods in the Documents shall be a Free Zone Licensee"; documents MAWB/HAWB, commercial invoice, certificate of origin, packing list, delivery order. Mainland duty: the GCC exempted list's gold line is printed "71060000" (silver's heading) [summary][blocked]. Cross-border disclosure: see ae.doc-pm-disclosure-ae. [unconfirmed] Neither Dubai Customs guide names the declaration type for gold into a DMCC company or the DMCC Vault. [conflict] Supporting documents are due within 14 days (Customer Guide s.15.7) or 30 days (Service Guide v9 App. A) - see ae.div-customs-doc-deadline. KPMG (secondary): periodic "Goods Consumption within FZ" declaration under Dubai Customs Notice 17/2020.

• Dubai Customs Customer Guide v3.03; Dubai Customs Service Guide v9; Federal Decree-Law 10/2025, Customer Guide s.15.12.2 (FZ Transit In), App. J (DMCC declarations at the Customer Service Center at DMCC); FDL 10/2025 Art. 10 (cross-border disclosure)

Import VAT: registered importer accounts for VAT on its own return (reverse charge); investment-grade gold is zero-rated, doré is not

执行方

DMCC importer / trader

出具

Import VAT accounted on the importer's own VAT return (registered importer)

Investment precious metals = gold, silver or platinum of 99% purity or more, in a form tradeable in global bullion markets (ER Art. 36(2), not amended in the consolidation to CD 100/2025); their supply or import is zero-rated (Art. 45(8)). [inferred] Doré below 99% does not qualify. [unconfirmed] DMCC's absence from the Designated Zones was checked only against the 2017 list (secondary copy). [not-read] FDL 16/2025 amendments (from 1 Jan 2026) not held.

• Federal Decree-Law 8/2017 on VAT; Executive Regulation (Cabinet Decision 52/2017, as amended; consolidated to CD 100/2025), Law Art. 45(8), 48(1), 49; ER Art. 36(2), 48(1), 48(5), 50(1)

If the importer sells the doré to the refiner (rather than toll-refining it): refiner gives two written statements before supply; importer issues a tax invoice without VAT (reverse charge)

执行方

DMCC importer / trader

出具

Refiner's two written statements: VAT-registered, and buying to resell or use in production; Tax invoice without VAT for the importer-to-refiner sale

[inferred] Conditional: the model reads the reverse charge as not applying where the refiner only toll-refines metal the importer keeps title to; the sources read do not address toll refining.

• Cabinet Decision 127/2024; VAT Executive Regulation, CD 127 Art. 2(1), 2(3) (two written declarations before supply; supplier keeps them and verifies registration), 2(4) (no declarations: no reverse charge); ER Art. 59(1)(l)

Deposit refined bars into DMCC Vault (operated by Brink's)

执行方

DMCC Vault (operated by Brink's)

所需

Manufacturer certificate accompanying UAEGD bars (states year of manufacture if not stamped)

出具

DMCC Vault deposit/withdrawal receipt; DMCC Tradeflow warrant (optional; used for pledging and title transfer)

DMCC: the Vault is "Owned by DMCC and operated by Brink's Global Services" and "DMCC can assist with all customs processes". [not-read] Deposit/withdrawal documents and any bonded status of the Vault are not published; the receipt document is inferred.

Reconcile the provisional (origin) assay against the Dubai refiner's outturn assay: within the contract's splitting limit the two assays are commonly averaged; beyond it an umpire assay decides (the assay closer to the umpire's is used, and the party further from it pays the umpire); settle the difference and pay the final balance

执行方

DMCC importer / trader

所需

Refiner outturn/assay report; Commercial invoice

出具

Final invoice from the Nigerian exporter (against Dubai outturn assay); Reconciliation of provisional vs outturn assay; Balance/final payment wire; DPMSR filed in goAML for the final settlement

[unconfirmed] Debit and credit notes are not described in the two contracts read; the Johnson Matthey contract settles by metal credit, adjusted after the umpire result.

• Refining/sale contract settlement clause -- splitting limit + umpire assay if the two figures diverge beyond it

Pay the sale price to the Malian exporter's domiciling bank

执行方

Foreign buyer or refiner (counterparty abroad)

出具

SWIFT MT103 payment confirmation (bank-to-bank, authenticated)

The payment channel (SWIFT message) is market practice; the obligation to collect in full and repatriate is primary law.

• Règlement 06/2024/CM/UEMOA; Instruction 03/07/2025/RFE, Règlement art. 11; Annex II art. 15; Instruction art. 7

Credit the exporter, repatriate without delay at least 80% of the proceeds through the BCEAO's correspondent accounts, annotate the transfer notice received via the BCEAO, and clear ('apurer') the domiciliation file after checking full repatriation and surrender; keep the file pour une durée de dix ans

执行方

Authorised intermediary bank (intermédiaire agréé)

出具

Transfer notice received via the BCEAO and clearance ('apuré') of the domiciliation file

The file-retention period is written in words in the Instruction (dix ans) and is not held as an amount: the server reads number words in English only. The step's own deadline is 'sans délai'; no day count.

• Règlement UEMOA on external financial relations, annexes; BCEAO Instruction on domiciliation files, Instruction art. 6

  “Article 6 : Constitution des pièces justificatives de l'encaissement du produit des exportations de biens et de services”

• Règlement UEMOA on external financial relations, annexes; BCEAO Instruction on domiciliation files, Instruction art. 7

  “lequel est tenu de procéder, sans délai, au rapatriement effectif, via les comptes de correspondants étrangers de la BCEAO, d'au moins 80% du montant global encaissé au titre des recettes d'exportation.”

• Règlement UEMOA on external financial relations, annexes; BCEAO Instruction on domiciliation files, Instruction art. 8

  “Article 8 : Apurement du dossier de domiciliation d'exportation de biens et services”

• Règlement UEMOA on external financial relations, annexes; BCEAO Instruction on domiciliation files, Règlement annex II art. 15 (in the section parsed as art-14-dup2)

  “Les produits des exportations de biens et de services, soumises ou non à la procédure de domiciliation, sont intégralement encaissés et rapatriés par les exportateurs dans un délai fixé par la BCEAO.”

• Règlement UEMOA on external financial relations, annexes; BCEAO Instruction on domiciliation files, Règlement annex II art. 15

  “l'intermédiaire agréé est tenu de céder à la BCEAO le produit en devises des recettes d'exportation de biens et services dans un délai fixé par la Banque Centrale”