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NGOs, Foundations and Donors

What is the legal framework for this sector of activity?


Law N° 2/2000 of 18/08/2000 ratifying the ordinance n°2/99 of 30/07/1999


What are the advantages of this law ?


Exemption from import duties and taxes for donations destined to foundations recognized by the Minister of the Interior, addressed for 

  • Their functioning;
  • Free distribution in the field of education, sports, culture and arts, health and social affairs.

What are the conditions of granting?


The 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 registration documents of the foundation issued by the Minister in charge of the Interior;
  • the list of goods and destination.

What not to do?


It is forbidden to transfer or lend without the authorization of the Administration of Customs and Indirect Taxes, the donations admitted free of charge, without payment of duties and taxes.



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