DR ‹ › The customs circular accompanying the 2026 Finance Law introduces a series of adjustments to import taxation, aimed at strengthening market regulation and easing prices for certain consumer goods. Issued on Monday, December 29, 2025, by the supervising ministry, the document notably announces a significant reduction in customs duties on mobile phones. As of January 1, 2026, import duties on mobile devices, including smartphones, will be cut from 17.5% to 2.5%. The Finance Law also provides for a VAT exemption on several imported consumer products, including short, uncooked, and unstuffed pasta, which is currently subject to a 10% VAT rate. In the agricultural sector, the circular specifies that imports of live domestic bovine animals, capped at 300,000 head, will be exempt from import duties and VAT between January 1 and December 31, 2026. The same exemption applies to up to 10,000 camels over the same period. VAT exemptions are also extended to the importation of blood and blood derivatives, a measure intended to support and secure supplies for the healthcare system. In the housing and furnishings sector, import duties on wood will be reduced from 12% to 6%. Cigarette taxation will enter its final phase under the new provisions, with an increase in the internal consumption tax component. From January 1, 2026, fiscal marking will become mandatory for a range of products, including disposable electronic cigarettes, vaping liquids, tobacco-free nicotine substitutes, and sugar-containing products. Finally, the circular authorizes customs officers to use advanced technological tools to combat smuggling and the informal economy, including drones, surveillance cameras, and scanners.
