Burkina Faso [SONASP single export window (ASM gold)] → United Arab Emirates · Reconcile assays and pay the balance

货物起点

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

• Fixed fees and annual flat royalty for artisanal exploitation authorisations (gold)

  Grant FCFA 1,000,000; renewal FCFA 1,500,000; annual flat royalty FCFA 2,000,000

  法律原文金额未确认

  • Décret 2025-0331, Art. 12

• Royalty on artisanal gold sold to comptoirs

  FCFA 100 per gram Gold of artisanal production

  法律原文金额未确认

  • Décret 2025-0331, Art. 19

• Proportional royalty on gold, 2017 scale

  3% below USD 1,000/oz; 4% USD 1,000-1,300; 5% above USD 1,300 ("London Metal Exchange (LME)" price); export through the State structure taxed at FCFA 200/g Gold

  法律原文金额未确认

  • Décret 2017-0023, Art. 14

• Proportional royalty on gold, 2023 bands

  3% below USD 1,000/oz; 4% 1,000-1,300; 5% 1,300-1,500; 6% 1,500-1,700; 6.5% 1,700-2,000; 7% above 2,000 Industrial gold

  二手资料金额未确认

  • Décret n°2023-1454 of 27 Oct 2023 (amending Décret 2017-0023)

• Proportional royalty on gold (redevance proportionnelle), 2025 bands

  3% below USD 1,000/oz; 4% 1,000-<1,300; 5% 1,300-<1,500; 6% 1,500-<1,700; 6.5% 1,700-<2,000; 7% 2,000-<3,000; from USD 3,000/oz add 1% for each USD 500 Gold from industrial and semi-mechanised mines and residue treatment

  法律原文金额未确认

  • Décret 2025-0331; Loi 016-2024/ALT, Décret Arts 4, 18-21; Code Arts 156, 159

• Contribution to the Fonds minier de développement

  1% of monthly turnover excluding tax

  法律原文金额未确认

  • Loi 016-2024/ALT, Arts 28-29

• Taxe superficiaire

  Large mine FCFA 10,000,000/km²/yr (years 1-5), 15,000,000 (6-10), 20,000,000 (11+); small mine 4,000,000/7,000,000/10,000,000; semi-mechanised 1,500,000 (year 1), 3,000,000 after; AEA 1,500,000

  法律原文金额未确认

  • Décret 2025-0331; Loi 016-2024/ALT, Décret Arts 7, 8, 16, 21; Code Art. 158

• UMOA AML thresholds (Décision n°021/CM/UMOA of 21 Dec 2023): traders in goods become designated non-financial businesses when they make or receive cash payments of FCFA 5,000,000 or more (Art. 2); they identify occasional customers and beneficial owners above FCFA 9,000,000 (Art. 5(a)); cash or be…

  FCFA 5m (cash, DNFBP status); 9m (identification); 15m (cash reporting)

  法律原文金额未确认

  • Décision n°021/CM/UMOA du 21 décembre 2023, Arts 2, 4, 5, 8

• Resident travellers to non-UEMOA states declare foreign-currency cash above FCFA 3 million equivalent (Art. 4) and may take FCFA notes up to FCFA 500,000 (Art. 6); non-residents declare in writing, on entry and exit, foreign-currency cash above FCFA 500,000 (Art. 7) and may take out more only agains…

  FCFA 3,000,000 (residents, foreign cash out of UEMOA); FCFA 500,000 (non-residents)

  法律原文金额未确认

  • BCEAO Instruction 06/07/2025/RFE, Arts 4-8, Annex

• [time-limited] Repealed version (Règlement 09/2010 and Instruction 05-07-2011/RFE, replaced 1 Aug 2025): travellers declared foreign currency above FCFA 1 million equivalent.

  FCFA 1,000,000

  法律原文金额未确认

  • Règlement 09/2010/CM/UEMOA, Annex II

• Mining title holders must use the national site-security structure (ONASSIM) for securing their activities and sites, including transfers of mining products (Décret 2025-0378 Arts 2-4).

  法律原文

  • Décret 2025-0378, Arts 2-4

• [time-limited] Repealed version (Règlement 09/2010/CM/UEMOA and Instruction 03-07-2011/RFE; replaced 20 Dec 2024 / 1 Aug 2025): domiciliation of exports above FCFA 10 million; repatriation within one month of the due date.

  FCFA 10 million

  法律原文金额未确认

  • Règlement 09/2010/CM/UEMOA, Annex II

• State takes 15% free shares in industrial mining companies with priority dividend and may subscribe at least 30% more; 20% free shares in semi-mechanised companies; State and Burkinabè holdings cannot be diluted. Five Endeavour/Lilium assets (Boungou, Wahgnion, three exploration companies) were nat…

  法律原文

  • Loi 016-2024/ALT; Décret 2025-0302, Code Arts 66-67; Décret Arts 9, 12-22

• Burkina Faso was removed from FATF increased monitoring on 24 Oct 2025. The AML/CFT law is Loi n°046-2024/ALT of 30 Dec 2024, which replaced Loi 016-2016/AN (neither text held); BNAF supervises dealers in precious metals (Décret 2023-1308, as cited); an agrément can be withdrawn for AML failures …

  标准

• [time-limited] Repealed regime (Loi 028-2017/AN, repealed by the 2024 Code on 31 Jul 2024): comptoir agréments covered buying, selling and exporting ASM gold (Art. 22); semi-mechanised permits allowed sale abroad (Art. 27); the ASM agency ANEEMAS ran a single window that bought and exported gold, i…

  法律原文

  • Loi 028-2017/AN, Arts 14, 22, 27

• Gold refined in Burkina Faso is 24 carats (99.99%) (Décret 2025-0379 Art. 2); refineries stamp each bar with seal, weight, fineness and serial number and have bars controlled by the national geological service before export (Décret 2025-0348 Art. 59).

  法律原文

  • Décret 2025-0379; Décret 2025-0348, 0379 Art. 2; 0348 Art. 59

• Armed groups control or tax mining sites in the Sahel and East regions (ATI/SWISSAID; the MEMC/BNAF 2023 report also records armed groups' presence on sites and smuggling towards Lomé and Bamako); buyers should treat Burkinabè ASM gold as from a conflict-affected and high-risk area under the OECD …

  二手资料

• Comptoirs buy gold only in the legal tender of Burkina Faso (FCFA) (Décret 2025-0348 Art. 28).

  法律原文

  • Décret 2025-0348, Art. 28

• Industrial permit holders transform or add value to all or part of their output in Burkina Faso; the proportion is fixed by arrêté of the Minister of Mines; refined gold is 24 carats (99.99%); derogation when transformation is not possible; six months to comply.

  法律原文

  • Loi 016-2024/ALT; Décret 2025-0379, Code Art. 70; Décret Arts 2-3, 5, 7

• Import and export of gold need the prior authorisation of the Minister of Finance, requested by letter (Annex X). Exempt: Treasury and BCEAO; articles with little gold; travellers' gold objects up to 500 g (Art. 20). Annex X also exempts mining companies holding an exploitation and export licence fr…

  法律原文

  • Règlement 06/2024/CM/UEMOA, Art. 20; Annex X

• Possessing, transporting, buying, selling or exporting gold without a valid title, selling ASM gold to anyone but comptoirs or the public buyer, importing or exporting gold without declaration, and pouring, weighing or packing industrial or refined gold without the administration's representative: s…

  法律原文

  • Loi 016-2024/ALT; Loi 003-2025/ALT (Code des douanes), Code minier Arts 265-266, 273; Code des douanes Arts 23, 436, 438, 450

• Each ASM or semi-mechanised gold ingot controlled by BUMIGEB is referenced and marked with the official Burkina Faso hallmark; a control certificate is issued (Décret 2018-0970 Arts 20-21). Gold traded must be in coins, ingots or assayed bars (Code Art. 235).

  法律原文

  • Décret 2018-0970; Loi 016-2024/ALT, Décret Arts 20-21; Code Art. 235

• A natural person (other than agrément, permit or authorisation holders and established jewellers) may hold up to 500 g of raw gold without declaration, must declare above 500 g, and may not hold more than 2,000 g; savings purchases up to 2,000 g only from ANEEMAS (now SONASP), deposited in a bank a…

  500 g without declaration; 2,000 g maximum

  法律原文金额未确认

  • Décret 2018-0969; Loi 016-2024/ALT, Décret Arts 2-4; Code Art. 242

• The State has a pre-emption right over gold commercialisation from industrial, semi-mechanised and artisanal production, exercised by the Treasury or the public buyer (Code Art. 237); to build the national gold reserve the State notifies the producer, and producers must sell the requested quantities…

  法律原文

  • Loi 016-2024/ALT; Décret 2025-0414, Code Art. 237; Décret Art. 5

• Exports above FCFA 20 million are domiciled with an authorised intermediary; proceeds are repatriated within one month of the due date, itself within 120 days of shipment; the bank repatriates at least 80% via BCEAO correspondent accounts and surrenders the currency; temporary gold exports above 500…

  FCFA 20 million (domiciliation); 500 g (temporary gold exports)

  法律原文金额未确认

  • Instruction 03/07/2025/RFE; Règlement 06/2024/CM/UEMOA, Instruction Arts 2, 3, 7; Règlement Arts 5, 11, 21

• Persons subject to targeted financial sanctions linked to money laundering or terrorist financing cannot obtain mining titles (Code Art. 41) or agréments for buying, selling, transforming, importing or exporting gold (Arts 239-240).

  法律原文

  • Loi 016-2024/ALT, Arts 41, 239-240

• Artisanal and semi-mechanised gold may be sold only to comptoirs or the public buyer (SONASP) (Code Arts 241, 249, 251); comptoirs may only sell to the public buyer and have no export right (Décret 2025-0348 Arts 29, 31); industrial and refined gold sold in Burkina Faso goes to the State or the pub…

  法律原文

  • Loi 016-2024/ALT; Décret 2025-0348, Code Arts 241, 246, 249, 251, 261; Décret Arts 29, 31

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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