For tourism investments greater than or equal to 50 Mdhs
Tourism investors benefit, within the framework of agreements to be signed with the Government, from exemption from import duty applicable to capital goods, materials and tools, components, spare parts and accessories necessary for the realization of their project and imported directly or on their behalf.
This exemption is granted for a period of thirty-six (36) months from the date of the first import operation carried out under a valid agreement;
Reference text:
Article 164.1.p of the Customs and Indirect Taxes Code
Partners: Customs and Excise Administration/AMDIE/ Department of Industry;