How does customs clearance work in Angola?
Angola's tax authority, the Administração Geral Tributária (AGT), publishes a taxpayer's guide on the entry and exit of goods (January 2025). This page summarises its import parts: who files the declaration, the licensing step that comes first, the declaration regimes, the deadlines, the main charges and the restricted goods. Rates and procedures change, so confirm them with the AGT or an authorised despachante before you ship.
Who files the declaration
The AGT says customs formalities can be completed by the interested party or by a representative. Despachantes and caixeiros despachantes act as representatives when the declaration is presented and in the other formalities of clearing imported goods. The Câmara dos Despachantes Oficiais de Angola (CDOA) is the recognised body for official despachantes, who are spread over four areas: Cabinda, Luanda, Lobito and Namibe.
The declaration is presented by the declarant (importer or exporter) or by representatives with powers for the act, at the proper place, time and manner, and the legally required documentation must be attached.
Licensing comes first
Under the regulation on import and export licensing, international trade operators must register in the Registo de Exportadores e Importadores (REI), valid for 5 years. The application goes with the Certidão Comercial and the Alvará for the company's main activity. If approved, the operator gets a certificate and access to the SICOEX platform.
The AGT quotes a fee of Kz 3,000 for the licensing of invoices. It lists what is not subject to licensing: temporary imports, parts and accessories under a warranty contract, donated goods unless used, commercial films whose exploitation is allowed, goods needed for the country's essential security interests, materials sent abroad for tests or research, samples, and goods exempted by express legal provision or for public-interest reasons.
The declaration and its regimes
Customs declarations are processed in ASYCUDA World. The AGT lists the regimes by code, with definitive import under the heading IM4.
After submission a declaration can go to one of four selectivity channels, at random or by a defined risk profile: green (released, though a tax officer may still intervene), yellow (selected for a documentary check), red (selected for a physical inspection of the goods) and blue (selected for a post-import check).
- IM4: definitive import.
- IM5: temporary import.
- IM6: re-import.
- IM7: customs warehousing.
- IM8: customs transit.
- EX1: definitive export. EX2: temporary export. EX3: re-export.
Deadlines to declare
The AGT counts these deadlines from the arrival date of the ship, aircraft or other means of transport, for filing the import declaration and paying the customs charges.
- 60 days for goods imported by sea.
- 30 days for goods imported by air, and 30 days for other means of transport.
- 10 days for goods under cabotage.
- 48 hours for live animals, chemicals, explosives and weapons.
- 13 days for perishable goods.
- 90 days for goods under the regime for the oil and mining sectors.
Main charges on imports
Import duties are charged when the declaration is processed, at the rates in the columns of the customs tariff (Pauta Aduaneira). General customs fees (emolumentos gerais aduaneiros) are 2% of the customs value for everyone, and 0.1% for the oil and mining sector.
VAT on imports is 14% as the general rate, 5% for widely consumed foodstuffs and agricultural inputs listed in the VAT code, and 1% for goods under the special regime for Cabinda province, except those in annex III of the VAT code. The AGT says VAT due on imports of industrial materials and equipment by a manufacturer starting activity can be paid up to 12 months later, and manufacturers can pay import VAT in up to 12 instalments.
A special consumption tax (IEC) applies to certain luxury or health-harmful goods, whether made in Angola or imported.
Prohibited and restricted goods, and classification
Imports of goods in table I of the tariff's preliminary instructions are prohibited, as are any others banned by special legislation or ratified conventions. Goods in table II are restricted and need prior authorisation from the competent body.
Before filing, an importer can ask the AGT for an advance tariff classification opinion. The AGT says it is binding for 1 year and cannot be transferred.
Frequently asked questions
Can I file an Angolan customs declaration myself?
The AGT says the interested party or a representative can complete the formalities. Despachantes and caixeiros despachantes act as representatives; official despachantes are listed by the CDOA.
What is the IM4 code in Angola?
IM4 is the code the AGT gives to the definitive import regime in its list of customs regimes.
How long do I have to declare imported goods in Angola?
The AGT gives 60 days from the arrival of the ship for sea imports and 30 days for air and other transport, with shorter deadlines for perishable goods (13 days) and live animals, chemicals, explosives and weapons (48 hours).
What is the VAT rate on imports into Angola?
The AGT gives 14% as the general rate, 5% for listed staple foods and agricultural inputs, and 1% for goods under the special Cabinda regime, with exceptions.
Sources
Last verified: 2026-10-19
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