You are on page 1of 10

www.ihsenergy.

com

Translation

MINISTRY OF FINANCE EXECUTIVE DECREE NO. 27/02 OF JULY 5 CONSOLIDATED COPY: 11 JULY 2005 As amended by Executive Decree 68/05 of 11 July 2005

Monitoring baggage is one of the functions of the Customs Services as stipulated in the Harmonized Systems Import and Export Customs Duty Tariffs not only for practical application to accompanied baggage but also as a way of preventing fiscal infringements. Verification of the baggage brought into the country by passengers crew members drivers or any other persons requires regulations to eliminate subjectivity from its practical implementation. In addition to being addressed in the Import and Export Customs Duty Tariffs this issue is also regulated by Executive Decree no. 58/97 of December 19 issued by the Ministry of Finance. Said decrees interpretation is sometimes difficult and it has a number of omissions that now need to be urgently addressed. Therefore as per point 3 of Article 114 of the Constitutional Law and Article 2 III subparagraph e) of the Ministry of Finance statutes approved by Decree-Law no. 4/98 I hereby determine:

Article 1

1. For the purposes of the present document in customs terms the expressions below have the following meaning: a. Accompanied baggage is all the personal effects made up of (new and used) articles belonging to a passenger crew member driver or other person (traveller) in amounts that the traveller could reasonably need for his personal use during the trip taking all circumstances into account and for a period of less than 180 days. This excludes any articles imported or exported for commercial purposes. b. 1. Separate accompanied baggage is the name given to personal effects in the accompanied baggage belonging to the passenger crew member driver or other person (traveller) designed for his personal use but exceeding the amounts considered reasonable and necessary taking the circumstances of the trip into account. For this reason these items are subject to the payment of duties and other customs taxes as per the general tariff system. a. 2. Separate accompanied baggage is the name that can also be given to merchandise that is accompanied baggage belonging to the passenger crew member driver or other person (traveller) designed for commercial purposes due to the amount size of packaging units and type of merchandise. This type of separate accompanied baggage is governed by the maximum customs tariff system. b. Unaccompanied baggage is baggage whose owner or traveller does not travel with it due to the size of packaging units the amounts and the commercial purpose it is designed for. Unaccompanied baggage is defined as freight and is governed by the import/export system or whatever other appropriate customs system and is therefore subject to all charges established by the general customs system. However whenever this baggage is dispatched by the Customs Branch Agency (terminal where passengers disembark) the maximum tariff system will be applied. c. Monitoring of accompanied baggage (personal effects) means checking the contents of the packaging units brought in by passengers crew members drivers and other persons (travellers) travelling by any means of transport whether said baggage is classified as separate baggage or not. d. Personal monitoring means checking the objects brought in on the person or in the clothes of passengers crew members or other persons whether travellers or not provided that they transit through fiscal areas under customs control. e. Crew members are as listed below in addition to the crew members on aircraft vessels and trains:
o o

drivers of collective means of transport; drivers and their assistants of working on means of freight transport ;

excursion guides.

a. Travellers are the passengers crew members drivers or other persons who leave on/arrive from a trip or are in the process of travelling. b. Dual channel system is the simplified customs control system that allows travellers to declare their merchandise by choosing between two types of channels when they arrive.

Article 2
Travellers and others transiting through fiscal areas under customs control may be requested to undergo personal monitoring.

Article 3
A dual channel system is established for declaring and monitoring passengers accompanied baggage. The system is identified by green and red signs: the green channel (nothing to declare) and the red channel (something to declare).

Article 4
1. The existence of a dual symbol channel for monitoring accompanied baggage means that travellers must opt for going through the appropriate channel according to whether they do or do not have anything to declare. 2. Whenever travellers have accompanied baggage (merchandise) that requires the payment of duties or other customs taxes they must declare it voluntarily and scrupulously to the customs officer on duty or simply opt for going through the red channel. 3. Whenever travellers do not have merchandise requiring the payment of customs charges i.e. they have nothing to declare they should opt for going through the green channel. However passengers that opt for taking their merchandise through the green channel must be mindful that they are making an official declaration to the effect that said merchandise does not exceed the limits prohibitions and values established by the regulation on accompanied baggage.

Customs officers on duty are entitled by law and have instructions to stop any traveller or other person who goes through the green channel at any time in order to check the truth of declarations made by said person. They may immediately proceed to search the accompanied baggage that the persons declaration refers to. If the customs authority realizes during the search that false declarations have been made the traveller or other person accompanying the baggage will have to pay fines as legally established in addition to the customs duties and other taxes due. *Article 4 - The National Customs Directorate will publish the list of articles whose import is prohibited or conditioned and the exemptions provided for by law.

Article 5
Crew members are subject to the system of personal and accompanied baggage monitoring in the same way as any travellers or other persons.

Article 6
Personal effects (articles) that do not require the payment of duties and are brought in by passengers on their person or in their accompanied baggage must be separated from the remaining baggage that is subject to the payment of duties so that it can be duly processed.

Article 7
1. Accompanied baggage will be searched by officers trained as customs technical agents or assigned assistants and must be wearing the proper uniform and carry and show their customs identification so they can be easily identified. 2. Notwithstanding the provisions in the preceding point when rapid execution is deemed to be a priority wearing of the proper uniform may be dispensed with. However customs officers must have and carry their customs identification with them and show it at any time.

Article 8

As long as travellers and other persons are transiting through fiscal areas under customs control they may be subjected to a personal search by customs officers. Customs officers assigned to accompanied baggage monitoring duty may also request travellers and other persons transiting in fiscal areas under customs control to present their passport or other identification document ticket baggage documents invoices and other documents they might deem necessary.

Article 9
In addition to personal effects exempt from the payment of duties and other customs taxes that passengers might be able to transport under the terms of some other legal provisions passengers (travellers) are entitled to bring the articles listed below in the amounts and limits specified in their accompanied baggage without paying any duties or other taxes: a. (new or used) clothing shoes jewellery belonging to the passenger for his personal use in non-commercial amounts as considered reasonable; b. goods for personal use or gifts purchased outside Angola or in any free shop in non-commercial amounts as long as their total value does not exceed US$ 1000 per passenger; c. up to 400 cigarettes or processed tobacco including cigars up to 500 grams per passenger as long as said passenger is over 18 years old; d. alcoholic beverages up to 1 litre of 40% by volume spirits 2 litres of fortified wines or sparkling or table wines per passenger as long as said passenger is over 18 years old; e. cologne or its equivalent up to 250 millilitres and perfume up to 50 millilitres.

Article 10
Crew members as defined in Article 1 subparagraph c) of this document are authorized to bring the articles listed below in the amounts and limits specified with them into the country without paying customs duties and other taxes: a. used clothing shoes jewellery belonging to the crew member for his personal use in non-commercial amounts; b. up to 400 cigarettes or processed tobacco or cigars up to 500 grams per crew member; c. alcoholic beverages up to 1 litre of 40% by volume spirits 2 litres of fortified wines or sparkling or table wines per crew member;

d. cologne after shave or its equivalent up to 250 millilitres and perfume up to 50 millilitres.

Article 11
1. For travellers who are not residents in the country in addition to clothing toiletries and those defined in Article 9 the following goods in particular are considered to be for personal use: a. used movie and photographic cameras along with a reasonable amount of film cassettes and other accessories specific to their use; b. used portable sound system including cassette and compact disc (CDs) player teaching materials with tapes recorder and discs; c. used portable radio; d. used cellular or mobile phone; e. used portable typewriter; f. used portable computer and accessories for its use; g. used calculator; h. used baby carriage; i. used wheelchair for invalids. 2. On entering the country with the goods for personal use mentioned in subparagraphs a) to i) in the preceding point non-resident travellers shall declare them on an appropriate form at the customs branch agency at the point of entry. These travellers shall keep a duplicate of the relevant document. 3. When non-resident travellers leave the country they shall take the duplicate of the declaration form mentioned in point 1 that entitles passengers to leave the country with the goods declared on it.

Article 12
When committed by the traveller the acts and omissions listed below will be considered infringement of customs regulations and punished under the terms of the legislation: 1. inexact or incorrect declarations concerning articles subject to the payment of customs duties and other taxes; 2. non-compliance with the terms stipulated in points 1 and 2 of Article 4 of this document; 3. transportation of the articles below without payment of the corresponding customs duties and other taxes:

a. items presumed to be for commercialization due to their nature or quantity; b. parts pieces and accessories of any type of equipment machines devices or cars.

Article 13
1. Travellers who are residents in the country and leave temporarily to go abroad for a period of up to 180 days transporting personal goods subject to the payment of import duties shall declare them on an appropriate customs form for relevant customs procedure at the customs branch office at the point of exit. They shall keep a duplicate of the document resulting from this procedure. 2. When the persons referred to in point 1 of this article re-enter the country bringing in their accompanied baggage the personal goods they declared as subject to the payment of import duties when they left to go abroad as mentioned in point 1 do not present the duplicate of the document resulting from the customs procedure carried out when they left the country said personal goods will be classified in the separate baggage system for purposes of customs processing.

Article 14
The provisions in the preceding article are also applicable to convoys and other truck trailers and private or state means of transport when they leave the country.

Article 15
1. The owners of accompanied baggage (travellers) may be represented by official forwarding agents or other legally mandated persons. For this purpose they must use a substantiated petition addressed to the head of the fiscal office located where the goods will enter for any acts inherent to monitoring or clearance of said goods except in cases where fiscal procedures are necessary. 2. In the cases provided for in point 1 of this article monitoring will be performed on the contents of all the packaging units comprised in the accompanied baggage.

Article 16

The following are exempted from personal and accompanied baggage monitoring: a. Office-holders and members of the sovereign entities of the Republic of Angola in particular: 1. 2. 3. 4. 5. 6. 7. 8. 9. The President of the Republic; The First Lady; The Prime Minister; Directors and deputy directors of the Prime Ministers Cabinet; Advisors of the Prime Ministers Cabinet; National Assembly representatives; Members of the Government (Ministers and Vice-Ministers); The Governor of the National Bank of Angola; Magistrates of the Supreme Court Constitutional Court Audit Court and the Armed Forces Military Court; 10. Members of the Higher Council of the Judicial Magistracy; 11. Presiding Judge of the Provincial Court and District Judge; 12. Provincial Procurator and Assistant Provincial Procurator; 13. Members of the Council of the Republic; 14. Advisors to the President of the Republic; 15. Heads of the Presidencys Offices for Military and for Civil Affairs; 16. The Secretary and Deputy Secretary of the Council of Ministers; 17. The Head of the Chiefs of Staff and of the branches of the Armed Forces; 18. The Commander in Chief of the National Police Force; 19. The Commander of the Military Zone; 20. The Provincial Commander of the Police Force; 21. The Attorney General of the Republic and his Deputies; 22. Angolan ambassadors; 23. Directors of geopolitical areas of the Ministry of Foreign Affairs; 24. Senior leader of each legal ecclesiastic institution; 25. National Directors of the Ministry of Finance; 26. National Directors of the Ministry of Finance. a. Members of the diplomatic and consular corps accredited in the Republic of Angola and members of their families who live with them as per the terms of the Vienna Convention on Diplomatic and Consular Relations; b. Foreign dignitaries visiting the country on official invitation by the President of the Republic the National Assembly or the Government. 2. The exemption from accompanied baggage (personal effects) monitoring as provided for in the preceding point for the above-mentioned entities is personal and valid when they are passengers. 3.Also exempted from accompanied baggage (personal effects) monitoring are those persons who live with the President of the Republic the President of the National Assembly and the President of the Supreme Court and their respective spouses.

Article 17
1. Unaccompanied baggage defined as freight must always be dispatched from the country of acquisition directly to the national customs freight terminals in charge of processing the clearance of merchandise in this category taking into account the size of packaging units the number and the commercial purpose they are designed for. Unaccompanied baggage defined as freight is governed by customs systems subject to all the customs charges established by the general system. 2. The procedures that involve acquisition shipping and clearance operations for unaccompanied baggage (freight) are governed by the provisions in point 1. If the customs authority should detect unaccompanied baggage (freight) on the conveyor belt in the airport luggage retrieval room it will fall under the provisions of the maximum tariff system with in addition the fines provided for by the legislation in force. 3.Airlines that proceed to accept unaccompanied baggage (freight) for unloading in areas designed exclusively for passengers and their accompanied baggage to disembark rather than in freight terminals will be held responsible by the National Customs Directorate in accordance with the national and international legislation in force.

Article 18
Executive Decree no. 58/97 of December 19 is hereby revoked.

Article 19
Any questions and omissions that may arise from the interpretation and application of the present document will be resolved by a ruling issued by the Minister of Finance.

Article 20
The executive decree comes into effect on the date of its publication. To be published.

Luanda July 5 2002. The Minister Jlio Marcelino Vieira Bessa.


Trans. 10/07/02

* As in the Portuguese original.