The ADII unveils the new modification

The Customs and Indirect Tax Administration (ADII) has unveiled the modification of the procedure for granting the import certificate exempt from value added tax (VAT) for products and materials intended for agricultural use , following government guidelines.

The ADII published on Thursday a circular detailing the new modification made to the procedure for granting the import certificate exempt from VAT, which is based on decree n ° 2.23.335 of April 19, 2023 modifying and supplementing Decree No. 2-06-275 of December 31, 2006 as well as Circular No. 6414/211 of February 1, 2023 relating to VAT applied to imports of products and equipment intended for exclusively agricultural use.

For phytosanitary products and animal and plant genetic material, imported and intended for exclusively agricultural use, the importer must complete two formalities in order to benefit from this advantage: submit an application for exemption sent electronically to the General Directorate (DGI) according to a pre-established model and present a pro forma invoice drawn up by the supplier indicating the products or materials and the price excluding tax.

Concerning other imported products and materials intended for exclusively agricultural use, exemption from import VAT is subject to the completion of other formalities.

For farmers who are direct importers, exemption from VAT is granted after presentation of certain documents, in particular an application for exemption sent electronically to the DGI according to a pre-established model, a proforma invoice drawn up by the supplier indicating the products or materials and the price excluding tax, as well as a commitment to use the products and materials in question for exclusively agricultural use on their farms, specifying their addresses.

While importing traders must submit a request for exemption sent electronically to the DGI according to the pre-established model, a pro forma invoice drawn up by the supplier indicating the products or materials and the price excluding tax, as well as a list of operators concerned according to a model established by the DGI.

According to the circular, after examination, the DGI establishes, by electronic process, an import certificate exempt from VAT, which is transmitted to the ADII.

In addition, the ADII informs that importers who have not completed the regulatory formalities referred to above, can benefit from the reimbursement of the VAT paid on the importation of the aforementioned agricultural products and equipment, under the conditions and according to the methods regulations in force, in accordance with the provisions of article 103-1° of the CGI.

In addition, the circular specifies that the request for reimbursement must be sent to the DGI and accompanied by a detailed statement of their turnover made inside exempt from VAT.