Decree No. 2004/275 of 24/09/2004 on the public contracts code in its article 5 (1) defines public contract as being a written contract, signed in compliance with the provisions of the said code, by which an entrepreneur, a supplier, or a service provider takes a commitment vis-à-vis the State, a decentralised local community, a public establishment, either to realise works, to supply goods or services in return for a price.

The tax and customs regime of public contracts

The modalities of application of the tax and customs regime of public contracts are set by Decree No. 2003/651 of 16 April 2003.

In application of the provisions of this text, public contracts are signed inclusive of taxes (ET) and as such subject to taxes, duties and levies provided by the legislation in force on the date of their conclusion, notably VAT, customs duties and taxes and the computer royalty; the legal liable person of these duties and taxes being the successful bidder of the contract.

The taxes shall be borne by the contacting authority as concerns :

  • Value added tax ;
  • imports made by self;
  • public contracts financed by external resources where the financing convention does not make provision for the successful bidder to take care of that aspect.

Equipments, materials, engines and transport vehicles benefit from the regime of special temporary admission.

The payment of customs duties and taxes

The customs system of imported supplies and materials as part of the execution of public contracts being that of consumption, the contracting authority is bound to make provision in his budget, for credits earmarked to cover the duties and taxes to be borne by him.

As concerns the payment procedure of annuities, a copy of the declaration (treasury copy) is deposited against discharge at the customs office of domiciliation, which transmits it to the Division of Statistics and Follow up of recovery (DGC 7) for the follow up of the settlement which is done by imputation of the appropriate budgetary line at the level of the Ministry of Finance.

The acknowledgement of deposit of the treasury copy being equal to a receipt shall be attached to any application for lifting of bond.

The payment of customs duties and taxes

Circular No.05/1761/C/MINEFI/DPI/SDO/PAD of 04/04/2005 fixes the procedures applicable in this domain.


Only the customs duties and taxes borne by the State in a contract or a jobbing order financed by external resources and duly calculated by the customs administration shall be taken care of by MINFI.

Validation procedure

Materials and equipments meant for the execution of public contracts should be recapitulated on a list validated by the contracting authority and signed by the Directorate General of Customs ;

These imports benefit from direct removal at the request of the contracting authority and on authorisation of MINFI. They are exempted from the Import Verification Notice (IVN).

Modalities of discharge

Any file requesting for the discharge of customs duties and taxes\’, to be transmitted to MINFI should comprise the following documents:

  • an application formulated by the contracting authority ;
  • a copy of the contract having given rise to the import ;
  • the declaration of importation issued by the SGS ;
  • the bill of lading ;
  • the liquidation bulletin (BLD) ;
  • a copy of the authorisation of direct removal.

The discharge of the duties and taxes is done by the commitment of the amount of the customs duties and taxes due in normal procedure in favour of the competent customs revenue collector, in the case where the operations are realised by central services.


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