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What is the legal framework for this sector of activity?

  • The Finance Law 11/2012 of 08/01/2013;
  • Law 002/2013 extending the tax and customs incentive regime in favor of farmers.

What are the advantages of this law?


Exemption from duties and taxes on the import of equipment, machinery, materials, capital goods, agricultural fertilizers, feed for fish, poultry and livestock breeding, phytosanitary and zoological products.


Normal Temporary Admission for materials, machinery and equipment temporarily imported by farmers.


What are the conditions of granting?


A request must be addressed to the Director General of Customs and Indirect Duties at the latest fifteen days before the arrival of the goods, upon production of the following documents

  • the Technical Approval issued by the Ministry of Agriculture;
  • the general import program;
  • the list of goods;
  • the invoices.

What not to do?


It is forbidden to transfer or lend without the authorization of the Administration of Customs and Indirect Duties, materials, equipment and inputs imported under the above-mentioned schemes.


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