decree 27 02 english version1

8/13/2019 Decree 27 02 English Version1

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1. For the purposes of the present document in customs terms the expressions belowhave the following meaning:

a. Accompanied baggage is all the personal effects made up of (new andused) articles belonging to a passenger crew member driver or other

person (traveller) in amounts that the traveller could reasonably needfor his personal use during the trip taking all circumstances into accountand for a period of less than 180 days. This excludes any articlesimported or exported for commercial purposes.

b. 1. Separate accompanied baggage is the name given to personal effectsin the accompanied baggage belonging to the passenger crew memberdriver or other person (traveller) designed for his personal use butexceeding the amounts considered reasonable and necessary taking thecircumstances of the trip into account. For this reason these items aresubject to the payment of duties and other customs taxes as per thegeneral tariff system.

a. 2. Separate accompanied baggage is the name that can also be given tomerchandise that is accompanied baggage belonging to the passengercrew member driver or other person (traveller) designed for commercialpurposes due to the amount size of packaging units and type ofmerchandise. This type of separate accompanied baggage is governed bythe maximum customs tariff system.

b. Unaccompanied baggage is baggage whose owner or traveller does nottravel with it due to the size of packaging units the amounts and thecommercial purpose it is designed for. Unaccompanied baggage isdefined as freight and is governed by the import/export system or

whatever other appropriate customs system and is therefore subject toall charges established by the general customs system. Howeverwhenever this baggage is dispatched by the Customs Branch Agency(terminal where passengers disembark) the maximum tariff system willbe applied.

c. Monitoring of accompanied baggage (personal effects) means checkingthe contents of the packaging units brought in by passengers crewmembers drivers and other persons (travellers) travelling by any meansof transport whether said baggage is classified as separate baggage ornot.

d. Personal monitoring means checking the objects brought in on the

person or in the clothes of passengers crew members or other personswhether travellers or not provided that they transit through fiscal areasunder customs control.

e. Crew members are as listed below in addition to the crew members onaircraft vessels and trains:

o drivers of collective means of transport; o drivers and their assistants of working on means of freight transport ;


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o excursion guides.

a. Travellers are the passengers crew members drivers or other personswho leave on/arrive from a trip or are in the process of travelling.

b. Dual channel system is the simplified customs control system that

allows travellers to declare their merchandise by choosing between twotypes of channels when they arrive.

Article 2

Travellers and others transiting through fiscal areas under customs control may berequested to undergo personal monitoring.

Article 3

A dual channel system is established for declaring and monitoring passengersaccompanied baggage. The system is identified by green and red signs: the greenchannel (nothing to declare) and the red channel (something to declare).

Article 4

1. The existence of a dual symbol channel for monitoring accompanied baggagemeans that travellers must opt for going through the appropriate channel according towhether they do or do not have anything to declare.

2. Whenever travellers have accompanied baggage (merchandise) that requires thepayment of duties or other customs taxes they must declare it voluntarily and

scrupulously to the customs officer on duty or simply opt for going through the

red channel.

3. Whenever travellers do not have merchandise requiring the payment of customscharges i.e. they have nothing to declare they should opt for going through the greenchannel. However passengers that opt for taking their merchandise through the greenchannel must be mindful that they are making an official declaration to the effectthat said merchandise does not exceed the limits prohibitions and values establishedby the regulation on accompanied baggage.


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Customs officers on duty are entitled by law and have instructions to stop anytraveller or other person who goes through the green channel at any time in order tocheck the truth of declarations made by said person. They may immediately proceedto search the accompanied baggage that the persons declaration refers to.

If the customs authority realizes during the search that false declarations have beenmade the traveller or other person accompanying the baggage will have to pay finesas legally established in addition to the customs duties and other taxes due.

*Article 4 - The National Customs Directorate will publish the list of articles whoseimport is prohibited or conditioned and the exemptions provided for by law.

Article 5

Crew members are subject to the system of personal and accompanied baggagemonitoring in the same way as any travellers or other persons.

Article 6

Personal effects (articles) that do not require the payment of duties and are broughtin by passengers on their person or in their accompanied baggage must be separatedfrom the remaining baggage that is subject to the payment of duties so that it can beduly processed.

Article 7

1. Accompanied baggage will be searched by officers trained as customs technicalagents or assigned assistants and must be wearing the proper uniform and carry andshow their customs identification so they can be easily identified.

2. Notwithstanding the provisions in the preceding point when rapid execution isdeemed to be a priority wearing of the proper uniform may be dispensed with.However customs officers must have and carry their customs identification with themand show it at any time.

Article 8


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As long as travellers and other persons are transiting through fiscal areas undercustoms control they may be subjected to a personal search by customs officers.

Customs officers assigned to accompanied baggage monitoring duty may also requesttravellers and other persons transiting in fiscal areas under customs control to present

their passport or other identification document ticket baggage documents invoicesand other documents they might deem necessary.

Article 9

In addition to personal effects exempt from the payment of duties and other customstaxes that passengers might be able to transport under the terms of some other legalprovisions passengers (travellers) are entitled to bring the articles listed below in theamounts and limits specified in their accompanied baggage without paying any duties

or other taxes:

a. (new or used) clothing shoes jewellery belonging to the passenger for hispersonal use in non-commercial amounts as considered reasonable;

b. goods for personal use or gifts purchased outside Angola or in any freeshop in non-commercial amounts as long as their total value does notexceed US$ 1000 per passenger;

c. up to 400 cigarettes or processed tobacco including cigars up to 500grams per passenger as long as said passenger is over 18 years old;

d. alcoholic beverages up to 1 litre of 40% by volume spirits 2 litres offortified wines or sparkling or table wines per passenger as long as said

passenger is over 18 years old; e. cologne or its equivalent up to 250 millilitres and perfume up to 50millilitres.

Article 10

Crew members as defined in Article 1 subparagraph c) of this document areauthorized to bring the articles listed below in the amounts and limits specified withthem into the country without paying customs duties and other taxes:

a. used clothing shoes jewellery belonging to the crew member for hispersonal use in non-commercial amounts;

b. up to 400 cigarettes or processed tobacco or cigars up to 500 grams percrew member;

c. alcoholic beverages up to 1 litre of 40% by volume spirits 2 litres offortified wines or sparkling or table wines per crew member;


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d. cologne after shave or its equivalent up to 250 millilitres and perfume upto 50 millilitres.

Article 111. For travellers who are not residents in the country in addition to clothing toiletries

and those defined in Article 9 the following goods in particular are considered to befor personal use:

a. used movie and photographic cameras along with a reasonable amountof film cassettes and other accessories specific to their use;

b. used portable sound system including cassette and compact disc (CDs)player teaching materials with tapes recorder and discs;

c. used portable radio;

d. used cellular or mobile phone; e. used portable typewriter; f. used portable computer and accessories for its use; g. used calculator; h. used baby carriage; i. used wheelchair for invalids.

2. On entering the country with the goods for personal use mentioned insubparagraphs a) to i) in the preceding point non-resident travellers shall declarethem on an appropriate form at the customs branch agency at the point of entry.These travellers shall keep a duplicate of the relevant document.

3. When non-resident travellers leave the country they shall take the duplicate of thedeclaration form mentioned in point 1 that entitles passengers to leave the countrywith the goods declared on it.

Article 12

When committed by the traveller the acts and omissions listed below will beconsidered infringement of customs regulations and punished under the terms of thelegislation:

1. inexact or incorrect declarations concerning articles subject to thepayment of customs duties and other taxes;

2. non-compliance with the terms stipulated in points 1 and 2 of Article 4of this document;

3. transportation of the articles below without payment of thecorresponding customs duties and other taxes:


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a. items presumed to be for commercialization due to their nature orquantity;

b. parts pieces and accessories of any type of equipment machines devicesor cars.

Article 13

1. Travellers who are residents in the country and leave temporarily to go abroad fora period of up to 180 days transporting personal goods subject to the payment ofimport duties shall declare them on an appropriate customs form for relevant customsprocedure at the customs branch office at the point of exit. They shall keep aduplicate of the document resulting from this procedure.

2. When the persons referred to in point 1 of this article re-enter the country bringing

in their accompanied baggage the personal goods they declared as subject to thepayment of import duties when they left to go abroad as mentioned in point 1 do notpresent the duplicate of the document resulting from the customs procedure carriedout when they left the country said personal goods will be classified in the separatebaggage system for purposes of customs processing.

Article 14

The provisions in the preceding article are also applicable to convoys and other trucktrailers and private or state means of transport when they leave the country.

Article 15

1. The owners of accompanied baggage (travellers) may be represented by officialforwarding agents or other legally mandated persons. For this purpose they must usea substantiated petition addressed to the head of the fiscal office located where thegoods will enter for any acts inherent to monitoring or clearance of said goods exceptin cases where fiscal procedures are necessary.

2. In the cases provided for in point 1 of this article monitoring will be performed onthe contents of all the packaging units comprised in the accompanied baggage.

Article 16


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The following are exempted from personal and accompanied baggage monitoring:

a. Office-holders and members of the sovereign entities of the Republic ofAngola in particular:

1.

The President of the Republic;2. The First Lady;3. The Prime Minister;4. Directors and deputy directors of the Prime Ministers Cabinet;5. Advisors of the Prime Ministers Cabinet;6. National Assembly representatives;7. Members of the Government (Ministers and Vice-Ministers);8. The Governor of the National Bank of Angola;9. Magistrates of the Supreme Court Constitutional Court Audit Court and

the Armed Forces Military Court;10. Members of the Higher Council of the Judicial Magistracy;

11. Presiding Judge of the Provincial Court and District Judge;12. Provincial Procurator and Assistant Provincial Procurator;13. Members of the Council of the Republic;14. Advisors to the President of the Republic;15. Heads of the Presidencys Offices for Military and for Civil Affairs;16. The Secretary and Deputy Secretary of the Council of Ministers;17. The Head of the Chiefs of Staff and of the branches of the Armed Forces;18. The Commander in Chief of the National Police Force;19. The Commander of the Military Zone;20. The Provincial Commander of the Police Force;21. The Attorney General of the Republic and his Deputies;

22. Angolan ambassadors;23. Directors of geopolitical areas of the Ministry of Foreign Affairs;24. Senior leader of each legal ecclesiastic institution;25. National Directors of the Ministry of Finance;26. National Directors of the Ministry of Finance.

a. Members of the diplomatic and consular corps accredited in the Republicof Angola and members of their families who live with them as per theterms of the Vienna Convention on Diplomatic and Consular Relations;

b. Foreign dignitaries visiting the country on official invitation by thePresident of the Republic the National Assembly or the Government.

2. The exemption from accompanied baggage (personal effects) monitoring asprovided for in the preceding point for the above-mentioned entities is personal andvalid when they are passengers.

3.Also exempted from accompanied baggage (personal effects) monitoring are thosepersons who live with the President of the Republic the President of the NationalAssembly and the President of the Supreme Court and their respective spouses.


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Article 17

1. Unaccompanied baggage defined as freight must always be dispatched from the

country of acquisition directly to the national customs freight terminals in charge ofprocessing the clearance of merchandise in this category taking into account the sizeof packaging units the number and the commercial purpose they are designed for.Unaccompanied baggage defined as freight is governed by customs systems subject toall the customs charges established by the general system.

2. The procedures that involve acquisition shipping and clearance operations forunaccompanied baggage (freight) are governed by the provisions in point 1. If thecustoms authority should detect unaccompanied baggage (freight) on the conveyorbelt in the airport luggage retrieval room it will fall under the provisions of themaximum tariff system with in addition the fines provided for by the legislation in

force.

3.Airlines that proceed to accept unaccompanied baggage (freight) for unloading inareas designed exclusively for passengers and their accompanied baggage todisembark rather than in freight terminals will be held responsible by the NationalCustoms Directorate in accordance with the national and international legislation inforce.

Article 18

Executive Decree no. 58/97 of December 19 is hereby revoked.

Article 19

Any questions and omissions that may arise from the interpretation and application ofthe present document will be resolved by a ruling issued by the Minister of Finance.

Article 20

The executive decree comes into effect on the date of its publication.

To be published.


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Luanda July 5 2002.

The Minister Jlio Marcelino Vieira Bessa.

Trans. 10/07/02

* As in the Portuguese original.

decree 27 02 english version1

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