Mauritania - Country Commercial Guide
Import Tariffs
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Despite relatively high tariffs, import demand is growing.  Import duties are generally calculated according to the goods’ original invoice price (CIF value).  When the buyer does not present the original invoice, the Customs Service evaluates the local market value of the product and applies the appropriate rate. Customs officials use an unpublished list showing import taxes and duties for various items.  Tariffs vary according to the importance attributed to the particular commodity (for instance, between zero and 35 percent for “essential” goods).  Foreign investors frequently complain of corruption and complexity in customs procedures.

Look up duties and tariffs use, use the Customs Info Database tariff look-up tool, available on (free registration required), to estimate duties and taxes.