The Ministry of Economy and Finance of Madagascar has published the full text of the Code des Douanes and Code General des Impots of the Customs Act of 2021. The two coditions make adjustments to customs duties and General taxes in accordance with the Finance Act of 2021, which was published earlier this year.

In order to further support the development of local industrialization, promote economic recovery and promote the prevention and control of COVID-19 epidemic, the value-added tax rate of canned gas and local pasta will be reduced to 5% in 2021.Local flour, cooking oil and other daily necessities exempt from VAT;Wheat imports and sales are exempt from VAT;The import and sale of medical materials, equipment, consumables, iodine and fluorine products are exempted from VAT

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