Guinea has a flat tariff of 10 percent on most imports. Nonetheless, some “privileged regimes” (see Establishing an Office), public institutions, and donor organizations can receive exemptions.  Privileged regimes have an exemption on import duties for machinery and equipment for use on investment projects and a six percent duty on raw materials. Basic food and agricultural products are taxed at one to two percent, and some items (certain medicines, for example) are tax exempt.  A surtax is imposed on luxury items, such as vehicles, alcohol, tobacco, and most other consumer items.  The surtax varies from 20 to 70 percent.  The surtax is between 20 and 30 percent for vehicles. 

Five import duty rates exist in Guinea.  The import rate is called DFI or Droit Fiscal d’Importation.  The rates vary from zero to 35 percent and are available online.  See some examples:

• Zero percent for social goods and corporate assets.
• Five percent rate for essential goods, raw materials, capital goods, and specific inputs.
• 10 percent for intermediate products and industrial inputs. 
• 20 percent for final consumer goods; and
• 35 percent for specific goods related to economic development.