VI.  TRADE REGULATIONS AND STANDARDS

TARIFFS AND IMPORT TAXES

GUINEA HAS A FLAT RATE OF 33 PERCENT ON ALL IMPORTS, WITH THE
EXCEPTION OF THOSE TAX-EXEMPT PRIVILEGED REGIMES DESCRIBED IN
PARAGRAPHS 67-76.  A SURTAX IS IMPOSED ON LUXURY ITEMS, SUCH
AS VEHICLES, ALCOHOL, TOBACCO, AND OTHER CONSUMER ITEMS.  THE
SURTAX VARIES FROM 33 TO 63 PERCENT.  THESE TAXES INCREASED IN
1994; A FULL SCHEDULE IS AVAILABLE UPON REQUEST.

CUSTOMS VALUATION

AFTER CUSTOMS DECLARATION, IT IS NECESSARY TO VERIFY THE VALUE
OF GOODS IMPORTED PRIOR TO CLEARANCE.  FOLLOWING VALUATION,
CUSTOMS ISSUES A BILL FOR DUTIES OWED, WHICH MUST BE PAID
DIRECTLY TO THE CENTRAL BANK.  WITH THE CENTRAL BANK RECEIPT,
MERCHANDISE CAN BE CLEARED THROUGH CUSTOMS.  A VARIETY OF
LOCAL SHIPPING AGENTS ARE AVAILABLE TO ASSIST IN THIS PROCESS
AND WITH WAREHOUSE STORAGE OF INCOMING GOODS.

PROHIBITED IMPORTS INCLUDE FIREARMS, MILITARY EQUIPMENT, AND
NARCOTICS.

IMPORT LICENSES ARE REQUIRED FOR THE IMPORTATION OF
"RESTRICTED GOODS."  PRODUCTS IN THIS CATEGORY INCLUDE CEMENT,
RICE, WHEAT FLOUR, AND OTHER AGRICULTURAL COMMODITIES.
AUTHORIZATION FROM THE CENTRAL BANK IS REQUIRED TO IMPORT
THESE PRODUCTS.

THE GOVERNMENT REQUIRES IMPORTERS TO OBTAIN FORMAL IMPORT
AUTHORIZATION (DEMANDE DE DROIT D'IMPORTATION - DDI) FROM THE
CENTRAL BANK IF IMPORTING QUANTITIES EXCEEDING 5,000 USD IN
VALUE.  TO OBTAIN THE IMPORT AUTHORIZATION, 35 PERCENT OF THE
TOTAL IMPORT VALUE IN GUINEAN FRANCS (6 PERCENT IF HARD
CURRENCY IS UTILIZED) MUST BE DEPOSITED WITH THE CENTRAL BANK.

EXPORT CONTROLS

POTENTIAL EXPORTERS ARE REQUIRED TO APPLY TO THE CENTRAL BANK
FOR AUTHORIZATION.  A CERTIFICATE OF ORIGIN IS REQUIRED WITH
THE APPLICATION.  FOLLOWING AUTHORIZATION, THE EXPORTER IS
REQUIRED TO PAY TWO PERCENT OF THE SALE VALUE TO THE CENTRAL
BANK.

TEMPORARY ENTRY

TEMPORARY EXEMPTIONS FROM IMPORT DUTIES ARE ACCORDED TO THOSE
FULFILLING GOVERNMENT CONTRACTS.  AT THE END OF THE CONTRACT
PERIOD, OR AFTER THREE YEARS, ITEMS MUST BE EXPORTED OR THEIR
DUTIES PAID.

THERE ARE NO LABELLING OR MARKING REQUIREMENTS FOR EXPORTS OR
IMPORTS.

GUINEA HAS NO FREE TRADE OR EXPORT PROCESSING ZONES.  GUINEA
IS HOWEVER, A MEMBER OF THE MANO RIVER UNION, WHICH CREATES A
CUSTOMS UNION BETWEEN GUINEA, SIERRA LEONE, AND LIBERIA.
UNFORTUNATELY, THE WAR IN LIBERIA HAS HALTED SUBSTANTIVE
PLANNING UNDER THAT ACCORD.  GUINEA IS ALSO A MEMBER OF THE
WEST AFRICAN ECONOMIC COMMUNITY (ECOWAS).