Guinea - Customs and duties
Since 1994, import taxes have steadily increased. Import licenses are required for all imports regardless of country of origin and import duties are levied uniformly. Import rates in 1999 included 2% on agricultural machinery, 6% on raw materials, 20% to 30% on vehicles, and 20% to 70% on luxury goods. The flat income tax on most imports was 33%. Prohibited imports included arms, military equipment, and narcotics. There was also an 18% value added tax on all imported and domestically produced products. With the exception of gold and diamonds, no export taxes were levied.