What are the standard import duty rates in Madagascar?

Madagascar applies ad valorem customs duties ranging from 0% to 20% on imported goods, calculated on the CIF (Cost, Insurance, Freight) value. The exact rate depends on the HS code classification of the product. Most manufactured goods fall in the 10-20% range, while raw materials and capital equipment often qualify for lower rates or full exemption.

How does customs valuation work in Madagascar?

Customs valuation follows the WTO Transaction Value method under the Customs Valuation Agreement. The dutiable base is the CIF value: the price actually paid or payable for the goods, plus international freight, insurance, and loading charges to the port of entry. BIDOUANES (the Malagasy customs authority) verifies the declared value against benchmark prices and may request supporting documentation if the declared value appears unusually low.

What is an HS code and why does it matter for Madagascar imports?

The Harmonized System (HS) code is the international standard for classifying traded goods. Madagascar uses the 8-digit Malagasy tariff nomenclature based on HS 2022. The HS code determines your duty rate, applicable trade preferences, and whether any import restrictions apply. Misclassification can result in penalties of up to 100% of the duty shortfall, plus interest.

Is VAT charged on imports to Madagascar?

Yes. Madagascar charges 20% VAT on the CIF value plus customs duties. The VAT base is calculated as: CIF value + import duty + any applicable excise duties. Importers registered for VAT can recover this amount on their next VAT return, but the cash flow impact at the border is significant. Some goods, such as medical equipment and certain agricultural inputs, qualify for VAT exemption.

What are excise duties in Madagascar?

Excise duties (accises) apply to specific product categories: alcoholic beverages, tobacco products, petroleum products, and certain luxury vehicles. Rates vary by product type and are assessed in addition to standard customs duties and VAT. Alcohol excise depends on alcohol content; tobacco excise is per unit or per kilogram.

Can I get reduced duty rates under trade agreements?

Madagascar benefits from several preferential trade frameworks. The APEi (Accord de Partenariat Economique avec l'Union Européenne) grants duty-free access for qualifying goods from the EU. SADC and COMESA agreements offer preferential rates for goods originating in member states. China's LDC duty-free program covers qualifying Malagasy exports to China, but does not reduce duties on imports from China to Madagascar.

How do I calculate the total landed cost of an import?

Total landed cost = CIF value + Import duty (CIF x duty rate) + Excise duty (if applicable) + VAT ((CIF + duty + excise) x 20%) + Customs processing fees + Port handling charges + Inland transport. The CIF value is the starting point for all calculations. A customs broker can provide precise estimates before goods arrive at Toamasina.

Are there duty exemptions in Madagascar?

Yes. Duty exemptions apply to: goods under temporary admission (admission temporaire), EPZ (Export Processing Zone) inputs for re-export, diplomatic shipments, humanitarian aid, certain capital equipment for approved investment projects, and goods covered by specific bilateral agreements. Exemptions require prior approval from the Direction Générale des Douanes or the EDBM (Economic Development Board of Madagascar).

What happens if I misclassify my goods or under-declare value?

Misclassification or under-valuation carries serious penalties. Customs can impose a fine equal to 100% of the duty shortfall, plus interest accruing from the date of clearance. In cases of deliberate fraud, goods may be seized and the importer faces criminal prosecution. Voluntary correction before an audit reduces the penalty significantly.

How do I dispute a customs duty assessment?

To challenge a duty assessment, file a formal reclamation with the DGD within 30 days of the assessment notice. Include supporting documentation (invoices, contracts, HS code opinions, trade agreement certificates). If the DGD rejects the reclamation, you can appeal to the Tribunal Administratif. Working with a licensed customs broker who maintains detailed records strengthens your position.

Customs intelligence

Tariffs · HS codes · Valuation · VAT · Excise · Trade agreements

Import duties in Madagascar: tariffs, valuation and taxation.

Every import into Madagascar passes through a duty assessment that determines what you pay at the border. The rate depends on your HS code, the CIF value of your goods, and whether you qualify for any preferential treatment under a trade agreement. This guide maps the full duty structure: how customs values your shipment, how rates are applied, where exemptions exist, and what happens when declarations go wrong.

Legal framework

Madagascar's customs duty structure rests on three pillars.

The Direction Générale des Douanes (DGD) administers Madagascar's customs regime under the Code des Douanes, last substantially revised in 2019. The system follows the WCO (World Customs Organisation) framework: goods are classified by HS code, valued on a CIF basis, and assessed at the ad valorem rate specified in the national tariff schedule.

Three components make up the total duty burden on most imports: the customs duty itself (0-20% ad valorem), value-added tax at 20% on the duty-inclusive value, and excise duties on a defined list of controlled products. Understanding how these three layers interact is the foundation of accurate landed cost calculation.

The DGD operates through ASYCUDA World, the electronic customs system that handles declarations, risk assessment, and duty collection. Every import declaration is filed through this system, which assigns a risk channel (green, yellow, or red) that determines whether the cargo is released on documents alone or subject to physical inspection.

HS codes

The six-digit classification that determines your duty rate.

The Harmonized System is the international standard for classifying traded goods. Madagascar uses the 8-digit Malagasy tariff nomenclature, where the first six digits correspond to the international HS code and the last two digits provide more detailed national classification. Every product imported into Madagascar must be assigned the correct HS code before the declaration is filed.

The HS code determines three things: the applicable duty rate, the availability of preferential treatment under trade agreements, and whether the product is subject to import restrictions or licensing requirements. A single digit error in the classification can shift the duty rate by 10-15 percentage points, adding thousands of dollars in unnecessary cost on a typical shipment.

The DGD maintains the official tariff schedule, and importers can request a pre-ruling on classification from the customs valuation office. For complex products, obtaining a binding tariff information (BTI) ruling before shipping eliminates classification risk at the border. The cost of a pre-ruling is trivial compared to the penalty for getting it wrong after clearance.

Customs valuation

CIF is the base. Everything else flows from it.

Madagascar follows the WTO Customs Valuation Agreement. The dutiable value is the transaction value of the goods, adjusted for freight, insurance, and related costs to the port of entry. This CIF value is the starting point for all duty calculations.

01
Transaction value
The starting point is the price actually paid or payable for the goods between unrelated buyer and seller. This is the invoice value stated on the commercial invoice, adjusted for any royalties or licence fees payable as a condition of the sale.
02
Freight and insurance to port of entry
International freight costs from the port of export to Toamasina (or Ivato for air cargo) are added to the transaction value. Marine insurance, if taken out, is also included. Together, these form the CIF value that serves as the dutiable base.
03
Commissions and brokerage
Buying commissions, brokerage costs, and any agent fees paid by the importer are added to the CIF value if they are not already included in the transaction value. Containerisation and handling charges at the port of export may also apply.
04
Royalties and licence fees
If the importer pays royalties or licence fees as a condition of the sale, these must be declared and added to the customs value. Technical assistance fees and similar payments that relate to the imported goods are included.
05
BIDOUANES verification
The Direction Générale des Douanes compares the declared value against benchmark prices in the ASYCUDA database. If the declared value falls below the benchmark range, customs may request additional documentation or apply the fallback valuation method.

Duty rates

Ad valorem rates from 0% to 20%, depending on what you import.

Madagascar applies a straightforward ad valorem duty structure. The rate is a percentage of the CIF value, determined entirely by the HS code classification. There are no specific (per-unit) customs duties on standard goods, though excise duties apply to controlled products.

Raw materials and agricultural inputs

0-5%

Basic raw materials, seeds, fertilisers, and certain agricultural inputs enter at reduced rates or duty-free. The intent is to support local production and keep input costs low for Malagasy farmers and manufacturers.

Machinery and capital equipment

0-10%

Industrial machinery, agricultural equipment, and capital goods for approved investment projects often qualify for reduced rates. The EDBM (Economic Development Board of Madagascar) can grant full exemption for priority sector investments.

Intermediate goods and components

5-15%

Semi-finished goods, parts, and components used in local manufacturing fall in this range. The rate depends on the HS code and whether the importer qualifies for any preference under a trade agreement.

Consumer goods and manufactured products

15-20%

Finished consumer goods, electronics, textiles, furniture, and general merchandise attract the highest standard rates. Most imports from China, India, and the UAE land in this bracket.

Prohibited and restricted goods

Varies

Certain goods require special import licences, phytosanitary certificates, or pre-shipment inspection. Narcotics, counterfeit goods, and weapons are prohibited. Restricted items include pharmaceuticals, chemicals, and telecommunications equipment.

VAT

20% VAT on the duty-inclusive value. Recoverable, but not at the border.

Madagascar charges value-added tax at 20% on all imports, assessed on the CIF value plus customs duties plus any applicable excise duties. The VAT is collected at the border at the same time as the customs duty, creating a significant cash flow impact for importers.

VAT-registered businesses can recover the import VAT on their next periodic VAT return, but the gap between payment at the border and recovery on the return can stretch to 60-90 days. For importers moving regular volume, this timing difference represents a material working capital cost that should be factored into landed cost calculations.

Certain categories qualify for VAT exemption at import: medical equipment and pharmaceuticals for approved healthcare providers, educational materials and equipment, some agricultural inputs, and goods imported by diplomatic missions. The exemption must be claimed at the time of filing the customs declaration with supporting documentation.

Excise duties

Specific duties on alcohol, tobacco, fuel and vehicles.

Excise duties (accises) apply in addition to the standard customs duty and VAT. They target specific product categories where the government seeks to regulate consumption or capture additional revenue. The excise component can be the largest single cost element on controlled products.

Alcoholic beverages

Excise rates vary by alcohol content. Beer and low-alcohol beverages attract lower rates; spirits and high-proof liquor face significantly higher excise. The rate is assessed per litre of pure alcohol, making the effective duty much higher on spirits than on beer.

Tobacco products

Cigarettes, cigars, and loose tobacco are subject to specific excise duties calculated per unit or per kilogram. The excise component often exceeds the customs duty on tobacco products, making it the dominant cost factor in the duty calculation.

Petroleum products

Fuel imports carry excise duties that form part of the pump price structure. The rates are set by the government and adjusted periodically. Petrol, diesel, and lubricant imports each carry distinct excise components.

Motor vehicles

New and used vehicles attract excise duties based on engine displacement and vehicle type. Larger engines and luxury vehicles face higher excise rates. The excise is assessed in addition to the standard customs duty on the vehicle's CIF value.

Trade agreements

Preferential rates reduce the duty, but the rules of origin decide who qualifies.

Madagascar participates in several preferential trade frameworks that reduce or eliminate customs duties on qualifying goods. The preference is not automatic: the importer must present valid origin documentation at the time of clearance. Without the right certificate, you pay the full MFN rate regardless of where the goods originate.

APEi (EU-Madagascar EPA)
EU member states
Duty-free access for essentially all goods originating in Madagascar and exported to the EU. The reverse preference (EU goods into Madagascar) provides reduced rates on selected product categories, not full duty elimination.
Valid EUR.1 movement certificate or origin declaration on invoice. Goods must satisfy the product-specific rules of origin under the EPA.
SADC Trade Protocol
Southern African Development Community member states
Preferential tariff reduction on goods originating in SADC countries, including South Africa, Mauritius, and Mozambique. Rates are typically 10-20 percentage points below the MFN (Most Favoured Nation) rate.
SADC Certificate of Origin. Goods must meet the applicable rules of origin, usually a change in tariff classification or local content percentage.
COMESA Trade Agreement
Common Market for Eastern and Southern Africa member states
Preferential tariff treatment for goods originating in COMESA countries, including Kenya, Tanzania, Egypt, and Zimbabwe. The preference margin varies by product but generally reduces the duty rate by 10-15 percentage points.
COMESA Certificate of Origin. Rules of origin require substantial transformation within a COMESA member state.
China-LDC duty-free
Exports from Madagascar to China
Qualifying Malagasy goods enter China duty-free under the FOCAC framework. This benefits Madagascar exporters (vanilla, seafood, minerals) but does not reduce duties on imports FROM China TO Madagascar.
LDC Certificate of Origin issued by the Malagasy authorities. Products must be wholly obtained or sufficiently processed in Madagascar.

Worked example

A $10,000 CIF shipment at 15% duty. Here is the math.

This example shows how the three duty layers stack on a standard consumer goods import classified at 15% ad valorem. No excise applies. The importer is VAT-registered and will recover the import VAT on their next return, but pays it at the border.

Component	Amount	Basis
CIF value	$10,000	Invoice value + freight + insurance
Import duty (15%)	$1,500	CIF value x 15% ad valorem rate
Excise duty	$0	Not applicable for standard consumer goods
VAT base	$11,500	CIF value + import duty + excise
VAT (20%)	$2,300	VAT base x 20%
Total duties and taxes	$3,800	Import duty + VAT
Total landed cost	$13,800	CIF value + all duties and taxes

The effective duty rate on this shipment is 38% of the CIF value (customs duty plus VAT). Importers who forget the VAT component underestimate their landed cost by more than a third.

Exemptions

Who qualifies for duty relief, and what the rules require.

Duty exemptions exist for specific circumstances, not as general relief. Each exemption category has its own eligibility criteria, documentation requirements, and compliance obligations. The DGD verifies exemption claims at the time of filing and conducts post-clearance audits to confirm compliance.

Temporary admission (admission temporaire)
Goods imported for temporary use, such as exhibition displays, professional equipment, or test samples, can enter duty-free under a temporary admission bond. The goods must be re-exported within the specified period, typically 6-12 months. A bank guarantee covers the potential duty if the goods are not re-exported.
EPZ (Export Processing Zone) inputs
Companies operating in Madagascar's EPZ regime can import raw materials, components, and equipment duty-free for use in export production. The exemption applies to inputs that are incorporated into finished goods exported from Madagascar. Strict accounting and reconciliation requirements apply.
Approved investment projects
The EDBM can grant customs duty exemptions for capital equipment and raw materials used in priority sector investments. Mining, agro-processing, and tourism projects frequently qualify. The exemption is project-specific and requires formal approval before importation.
Diplomatic and humanitarian shipments
Diplomatic missions and international organisations can import goods duty-free under bilateral agreements. Humanitarian aid shipments from recognised organisations are also exempt, subject to customs verification of the donor and end-use.
Re-imported goods
Malagasy goods temporarily exported for repair, processing, or maintenance can be re-imported duty-free. The original export declaration and proof of Malagasy origin are required to claim the re-importation exemption.

Penalties

What happens when declarations go wrong.

The DGD enforces compliance through a combination of financial penalties, interest charges, and criminal prosecution for deliberate fraud. The penalty framework is designed to make errors expensive and fraud dangerous. Voluntary correction before a customs audit reduces the penalty exposure significantly.

Offence	Consequence
Misclassification of goods	Fine equal to 100% of the duty shortfall, plus interest accruing from the original clearance date. Repeat offenders face higher penalties and may be placed on the high-risk trader list, triggering physical inspection on every shipment.
Under-valuation	Customs reassesses the duty based on the correct value and charges the difference plus a penalty of 50-100% of the shortfall. If the under-valuation is deemed intentional, criminal prosecution may follow.
False origin declaration	Claiming preferential treatment under a trade agreement without valid origin documentation results in full MFN duty assessment plus penalties. The trade agreement certificate is retroactively cancelled for that shipment.
Failure to declare excise goods	Undeclared excise goods are subject to the full excise duty plus a penalty equal to twice the excise amount. In serious cases, the goods are seized and destroyed.

Watch-outs

The errors that cost importers the most at Toamasina.

Most duty overpayments and penalties trace back to a small set of avoidable mistakes. Knowing them before you file is cheaper than discovering them after customs issues a reassessment.

Using the wrong HS code
A single digit difference in the HS code can change the duty rate by 10-15 percentage points. On a $50,000 shipment, that is $5,000-$7,500 in unnecessary duty. Always verify the code against the Malagasy tariff schedule before filing.
Declaring incorrect CIF value
Many importers declare the FOB value and forget to add freight and insurance. This understates the dutiable base and triggers a customs audit. Always use the full CIF value, including all charges to the port of entry.
Missing trade agreement certificates
If you qualify for SADC or COMESA preferential rates but fail to present the Certificate of Origin at clearance, you pay the full MFN rate. The certificate cannot be obtained retroactively for that shipment.
Filing under the wrong customs regime
The duty difference between regimes can be the full 15-20% ad valorem rate, plus the administrative cost of amending the declaration.
Not accounting for excise in landed cost
Excise duties on alcohol, tobacco, and vehicles can exceed the customs duty itself. Importers who exclude excise from their landed cost calculation underestimate their total cost by 20-50% on these product categories.

Payment process

From assessment notice to cargo release.

Duty payment follows a structured sequence. The process starts with the DGB assessment notice and ends with cargo release from the terminal. Delays at any stage hold up the entire chain.

01
DGB assessment notice
After filing the import declaration through ASYCUDA World, the Direction Générale des Douanes issues a payment notice (avis d'imposition) stating the assessed duties, VAT, and any excise amounts. The notice includes the assessment reference number and payment deadline.
02
Bank transfer or mobile payment
Duties are payable to the Trésor Public (state treasury) via bank transfer to the designated account. Some payments can be made through mobile money platforms. The payment reference must match the assessment number on the DGB notice.
03
Payment confirmation
Once payment is received, the DGB issues a quittance (receipt) confirming settlement. The ASYCUDA system updates the declaration status, and cargo release can proceed. Unpaid declarations block cargo release and accrue daily storage charges at the terminal.
04
Cargo release
With payment confirmed and the risk channel cleared (green or yellow channel inspection completed), the terminal authorises container release. The importer or their agent collects the cargo with the release order and transport documentation.

Common questions

Import duties in Madagascar, answered.

What are the standard import duty rates in Madagascar?: Madagascar applies ad valorem customs duties ranging from 0% to 20% on imported goods, calculated on the CIF (Cost, Insurance, Freight) value. The exact rate depends on the HS code classification of the product. Most manufactured goods fall in the 10-20% range, while raw materials and capital equipment often qualify for lower rates or full exemption.
How does customs valuation work in Madagascar?: Customs valuation follows the WTO Transaction Value method under the Customs Valuation Agreement. The dutiable base is the CIF value: the price actually paid or payable for the goods, plus international freight, insurance, and loading charges to the port of entry. BIDOUANES (the Malagasy customs authority) verifies the declared value against benchmark prices and may request supporting documentation if the declared value appears unusually low.
What is an HS code and why does it matter for Madagascar imports?: The Harmonized System (HS) code is the international standard for classifying traded goods. Madagascar uses the 8-digit Malagasy tariff nomenclature based on HS 2022. The HS code determines your duty rate, applicable trade preferences, and whether any import restrictions apply. Misclassification can result in penalties of up to 100% of the duty shortfall, plus interest.
Is VAT charged on imports to Madagascar?: Yes. Madagascar charges 20% VAT on the CIF value plus customs duties. The VAT base is calculated as: CIF value + import duty + any applicable excise duties. Importers registered for VAT can recover this amount on their next VAT return, but the cash flow impact at the border is significant. Some goods, such as medical equipment and certain agricultural inputs, qualify for VAT exemption.
What are excise duties in Madagascar?: Excise duties (accises) apply to specific product categories: alcoholic beverages, tobacco products, petroleum products, and certain luxury vehicles. Rates vary by product type and are assessed in addition to standard customs duties and VAT. Alcohol excise depends on alcohol content; tobacco excise is per unit or per kilogram.
Can I get reduced duty rates under trade agreements?: Madagascar benefits from several preferential trade frameworks. The APEi (Accord de Partenariat Economique avec l'Union Européenne) grants duty-free access for qualifying goods from the EU. SADC and COMESA agreements offer preferential rates for goods originating in member states. China's LDC duty-free program covers qualifying Malagasy exports to China, but does not reduce duties on imports from China to Madagascar.
How do I calculate the total landed cost of an import?: Total landed cost = CIF value + Import duty (CIF x duty rate) + Excise duty (if applicable) + VAT ((CIF + duty + excise) x 20%) + Customs processing fees + Port handling charges + Inland transport. The CIF value is the starting point for all calculations. A customs broker can provide precise estimates before goods arrive at Toamasina.
Are there duty exemptions in Madagascar?: Yes. Duty exemptions apply to: goods under temporary admission (admission temporaire), EPZ (Export Processing Zone) inputs for re-export, diplomatic shipments, humanitarian aid, certain capital equipment for approved investment projects, and goods covered by specific bilateral agreements. Exemptions require prior approval from the Direction Générale des Douanes or the EDBM (Economic Development Board of Madagascar).
What happens if I misclassify my goods or under-declare value?: Misclassification or under-valuation carries serious penalties. Customs can impose a fine equal to 100% of the duty shortfall, plus interest accruing from the date of clearance. In cases of deliberate fraud, goods may be seized and the importer faces criminal prosecution. Voluntary correction before an audit reduces the penalty significantly.
How do I dispute a customs duty assessment?: To challenge a duty assessment, file a formal reclamation with the DGD within 30 days of the assessment notice. Include supporting documentation (invoices, contracts, HS code opinions, trade agreement certificates). If the DGD rejects the reclamation, you can appeal to the Tribunal Administratif. Working with a licensed customs broker who maintains detailed records strengthens your position.

Importing into Madagascar? Get the duty structure right before your cargo arrives.

Send your HS code, CIF value, and origin country. We will map the applicable duty rate, any preferential treatment you qualify for, and the total landed cost, then come back with a clear picture of what you will pay at the border.

Send a duty enquiry ← All services