Guinea Mining Code (Amended 2011 Mining Code)

The content presented here is a precise replica of the amended 2021 Mining Code released by the Guinean Government.

Title I: General Provisions

Chapter I: Definitions

Article 1: Definitions

Chapter II: Legal Framework of the Mining Sector

Article 2: Purpose of the Act

Article 3: State Property

Article 4: Promotional Zones

Article 5: Strategic Reserve Zones

Article 6: Scope of the Act

Article 7: References to other Codes

Article 8: Conflicts of Interest

Chapter III: Iinstitutional Framework of the Mining Sector

Article 9: Main Governance Structures of the Mining Sector

Article 10: Resources Available to Support Structures for Good Governance in the Mining Sector

Chapter IV: Calassification of Mineral Substance Deposits

Article 11: Legal Regime

Article 12: Quarries

Article 13: Mines

Article 14: Change of Classification

Chapter V: Right to Carry Out Mine or Quarry Operations

Article 15: Rights of Individuals

Article 16: Right of the State

Article 17: Deeds Conferring the Right to Perform Mining or Quarry Activities

Article 18: Mining Agreement

Title II: Mining Titles and Miscellaneous Authorisations

Chapter I: Mining Titles

Section I: Exploration Permits

Article 19: Conferred Rights and Obligations

Article 20: Number of Permits

Article 21: Area and Form

Article 22: Grant

Article 23: Term

Article 24: Renewal

Article 25: Extension

Article 26: Program and Start of Work

Article 27: Free Disposal of Products

Section II: Operating Permit

Article 28: Conferred Rights

Article 29: Area and Form

Article 30: Grant

Article 30 – I: Nature of the instrument, procedure for grant of and persons entitled to an Operating Permit

Article 30 – II: Content and evaluation of the application for the grant of an Operating Permit

Article 30 – III: Status of the Exploration Permit after the grant of an Operating Permit

Article 30 – IV: Publication of documents relating to the Operating Permit

Article 31: Finder’s Indemnification

Article 32: Term

Article 33: Renewal

Article 34: Commencement of Mining Operations

Section III: Mining Concessions

Article 35: Conferred Rights

Article 36: Area

Article 37: Grant

Article 37 – I: Nature of the instrument, procedure for the grant of and persons entitled to a Mining Concession

Article 37 – II: Content and evaluation of the application for the grant of a Mining Concession

Article 37 – III: Status of the Exploration Permit after the awarding of a Mining Concession

Article 37 – IV: Publication of instruments relating to the Concession

Article 38: Finder’s Indemnification

Article 39: Term

Article 40: Renewal

Article 41: Start of Mining Operations

Chapter II: Miscellaneous Authorisations

Section I: Staking Permits

Article 42: Conferred Rights and Obligations

Article 43: Grant

Article 44: Free Disposal of Products

Article 45: Term and Renewal

Section II: Quarry Exploration Permits

Article 46: Conferred Rights

Article 47: Grant

Article 48: Term

Article 49: Surrender

Article 50: Revocation

Section III: Artisanal Operating Permit

Article 51: Scope of Application

Article 52: Reserved Areas

Article 53: Authorised Persons

Article 54: Grant

Article 55: Supervision

Article 56: Conferred Rights

Article 57: Area

Article 58: Constituted Rights

Article 59: Authorisation to Trade in Gold, Diamonds and Other Precious Materials within the National Territory

Article 60: Export of Gold, Diamonds and Other Precious Materials

Article 61: Possession and Sale of Artisanal Gold

Article 62: Possession and Sale of Diamonds and Other Gemstones

Article 63: Term and Renewal

Article 64: Site Rehabilitation

Section IV: Quarry Operation Permits

Article 65: Scope of Application

Article 66: Categories of Quarries

Article 67: Conferred Rights

Article 68: Relations with Landowners

Article 69: Grant

Article 70: Term

Article 71: General Provisions

Article 72: Breaches/Violations

Article 73: Opening of Public Quarries

Chapter III: Provisions Common to all Mining Titles and Miscellaneous Authorisations

Article 74: Pre-Existing Rights

Article 75: Superimposition of Mining Titles and Authorisations

Article 76: Effectiveness

Article 77: Renewal

Article 78: Extension

Article 79: Refusal to Renew

Article 80: Boundaries and Marking

Article 81: Reports

Article 82: Expiration of Mining Titles and Authorisations

Article 83: Option on Facilities and Buildings upon Expiration of Mining Titles

Article 84: Relinquishment

Article 85: Effective Date of Relinquishment

Article 86: Extent of Relinquishment

Article 87: Force Majeure

Article 88: Revocation of Mining Titles and Authorisations

Article 89: Extinction of the Holder’s Rights and Obligations

Article 90: Assignment, Transfers and Leases

Article 91: Registration of Deeds of Assignment and Treatment of Financial Transactions

Article 91 – I: Registration Dues

Article 91 – II: Capital Gain on the assignment of an Operating Permit, Mining Concession or operating permit for Quarries

Article 91 – III: Assignment of shares or other ownership interest by a legal entity holding a Mining Titles or Authorisation

Article 91 – IV: Assignment of ownership interest conferring indirect control over a legal entity holding a Mining Titles or Authorisation

Chapter IV: Conditions for Obtaining a Mining Titles or Permit

Article 92: Obligation to Comply

Article 93: Incapacity

Article 94: Joint and Several Liability

Chapter V: General Guarantees

Article 95: Fundamental Freedoms

Article 96: Non-Discrimination

Title III: Provisions Regarding Underground Water and Geothermal Deposits

Chapter I: Exploration and Operation

Article 97: Right to Explore and Operate

Article 98: Use of Underground Waters and Geothermal Deposits

Article 99: Exploration Permits

Article 100: Operating Permits

Article 101: Operation of Underground Water and Geothermal Deposits

Article 102: Area

Chapter II: Legal Regimes

Article 103: Legal Regimes

Title IV: Rights and Obligations Relating to the Conduct of Activities Relating to Mines and Quarries

Chapter I: General

Article 104: Development of National Mining Resources

Article 105: Election of Domicile

Article 106: Compensation for Prejudice and Damages

Article 107: Priority to Guinean Companies

Article 108: Employment of Personnel

Article 109: Training of Personnel

Chapter II: Zones that Are closed, Protected or Prohibited from Taking, Exploration and Operation of Mines

Article 110: Closed Zones

Article 111: Protected or Prohibited Zones

Article 112: Protected Zones

Article 113: Enlarged Security Zones

Article 114: Compensation

Chapter III: Relationship Between holders of Mining Titles, the State, Third Parties and Local Communities

Section I: Relationship between Adjoining Mines and Quarries

Article 115: Works of Common Interest

Article 116: Civil Liability

Article 117: Exceptions

Article 118: Buffer Zone

Article 119: Unresolved Disputes

Section II: Relations with the State

Article 120: Specific Authorisations

Article 121: Building and Ownership of Infrastructure

Article 122: Compliance with International Obligations of the States

Section III: Relations with Third Parties

Article 123: Rights of Owners

Article 124: Compensation

Article 125: Public Utility

Article 126: Liability, Damages and Compensation

Article 127: Authorisation to Third Parties and Non-Compensation

Section IV: Relations Between the State And Third Parties

Article 128: Use of Infrastructure

Article 129: Building Materials

Section V: Relationship Between the Holder and the Local Communities

Article 130: Development of the Local Community

Article 131: Closure of Operation

Chapter IV: Specific Provisions for Radioactive Substances

Article 132: Scope

Article 133: Special Conditions

Article 134: Obligation to Declare

Chapter V: Mine Waste Management

Article 135: Prior Authorisation

Article 136: Regime

Chapter VI: Transportation, Treatment or Processing, Marketing and Insurance Operations

Article 137: Transport Rights

Article 138: Trading Rights and Pre-Emptive Rights

Article 138 – I: Marketing Rights

Article 138 – II: Pre-Emptive Right

Article 138 – III: Trading mine substances at a price lower than the arm’s length price

Article 139: Processing and the Obligation to Supply

Article 140: Obligation to Comply with the Insurance Code

Article 141: Declaration

Chapter VII: Environment and Health

Article 142: General

Article 143: Environmental and Health Protection

Article 144: Closure and Rehabilitation of Operating Sites

Chapter VIII: Occupational Health and Safety

Article 145: Regulatory Compliance

Article 146: Default

Article 147: Provisions for Persons Under Eighteen (18) Years of Age

Article 148: Explosives for Civilian Use

Article 149: Special Provisions Relating to Environment, Health and Safety

Chapter IX: State Participation, Onsite Mineral Processing and Promotion of Mining Activity

Article 150: State Participation

Article 150 – I: Percentages and terms relating to the participation of the State

Article 150-II: Public limited company for the management of the mining patrimony

Article 151: Facilitation of Administrative Procedures of the MPCD

Article 152: Mining Investment Fund

Chapter X: Transparency and Anti-corruption an the Mining Sector

Article 153: Holder Identification Obligations

Article 154: Prohibition of Bribes

Article 155: Code of Good Conduct

Article 156: Anti-Corruption Monitoring Plan

Article 157: Penalties - Title Revocation

Article 158: Prohibition on Misappropriation of Public Funds by Civil Servants or Elected Officials

Title V: Financial Provisions

Chapter I: Surface Rights and Royalties

Article 159: General Provisions

Article 159 – I: General principle

Article 159 – II: Fixed fees and annual royalties

Article 160: Surface Royalties

Chapter II: Taxes on the Extraction of Mineral Substances and Tax on Quarry Substances

Article 161: Tax on the Production of Mineral Substances other than Precious Metals

Article 161-I: Tax on the industrial and semi-industrial production of Precious Metals

Article 162: Tax on Substances from Quarries

Chapter III: Export Taxes

Article 163: Tax on the Export of Mineral Substances other than Precious Substances

Article 163-I: Simplified declaratory regime

Article 163- II : Export tax on Precious Stones and other Gemstones

Article 164: Export Tax on Artisanal Gold, Precious Stones and Other Gemstone Production

Article 165: Allocation Among Various Budgets

Chapter IV: Mining Lists

Article 166: Definition and Procedure for Approving the Mining List

Article 167: Classification of Goods Included in the Mining List

Chapter V: Definition of Phases of Activity

Article 168: Definition of Phases of Activity

Chapter VI: Tax Provisions Applicable to All Phases of Activity

Article 169: Tax Regime for Employees of Holders of a Mining Title

Article 170: Withholding on Non-Salary Revenue and Personal Belongings of Expatriate Employees

Article 170-I: Withholding on non-salary revenue

Article 170-II : Personal Belongings of expatriate employees

Chapter VII: Tax and Customs Benefits During the Exploration Phase

Article 171: Measures for Exemption During the Exploration Phase

Article 171-I: Tax exemptions in the Exploration Phase

Article 171-II : Customs duties

Article 172: Reporting Obligations

Chapter VIII: Tax and Customs Benefits During the Construction Phase of the Mine

Article 173: Exemption from VAT and other Taxes

Article 174: Exemption from Customs Duties and Reporting Obligations

Article 174-I: Exemption from customs duties

Article 174-II: Reporting obligations

Chapter IX: Tax and Customs Benefits During the Operating Phase

Article 175: Exemptions

Article 176: Taxation on Profits and other Taxes

Article 177: Expenses Deductible from Profits

Article 178: Provision for the Rehabilitation of Deposits and Customs Duties During the Operating Phase

Article 178 – I : Provision for the Rehabilitation of a Deposit

Article 178-II: Customs duties in the Operating Phase

Article 179: Customs Duties for Onsite Processing Equipment

Article 180: Customs Duties for Extraction Equipment

Chapter X: Direct Subcontractors

Article 181: Direct Subcontractors and Deconsolidation Regime

Article 181–I: Definition of direct subcontractors

Article 181–II : Tax and customs regime for direct subcontractors

Article 181–III: Obligations of direct subcontractors

Chapter XI: Operation Ring Fencing

Article 181-IV : Deconsolidation regimes

Chapter XII: Stabilization of Fiscal and Customs Regimes

Article 182: Application of Stabilization Regime to Mineral Substances

Article 183: Changes in the Classification of the Mining Operating Permit for Quarry Substances.

Chapter XIII: Currency Regulations

Article 184: Opening of Foreign Currency Accounts

Article 185: Transfer Guarantees

Article 186: Declaration of Import and Export of Precious Materials

Chapter XIV: Other Accounting and Economic Provisions

Article 187: National Accounting Plan and Audit

Article 188: Expenses of the State

Article 189: Amortization

Title VI: Administrative and Technical Supervision of Mining Activities

Article 190: Administrative and Technical Supervision

Article 191: Financial Supervision

Article 192: Quantitative and Qualitative Control of Production

Article 193: Retention of Geological and Mining Documentation

Title VII: Declarations of Excavations and Geophysical and Geotechnical Surveys

Article 194: Obligation to Notify

Article 195: Confidentiality of Information Provided

Article 196: Right of Access

Article 197: Notification of Information and Discoveries

Article 198: Obligation for Samples Analysis by the National Laboratory of Geology

Article 199: Hazards and Accidents

Article 200: Project Completion

Title VIII: Criminal Provisions

Article 201: Disputes

Article 202: Reports of the National Mining Authority

Article 203: State Prosecution

Article 204: Recording of Criminal Offences and Reports

Article 205: Seizures, Prosecution, Searches and Inspections

Article 206: Fraud

Article 207: Failure to Obtain an Authorisation to Operate

Article 208: Failure to Notify

Article 209: Breach of Protected and Security Zones

Article 210: Sabotage, Destruction and Assault

Article 211: Other Offences

Article 212: Fraudulent Possession of Precious Materials

Article 213: Violation of Bribery Provisions of this Code

Article 214: Indexing of Fines

Article 215: Penalties Prescribed Under other Codes

Article 216: Update and Publication of the Regulation on Penalties

Title IX: Miscellaneous, Transitional and Final Provisions

Article 217: Transitional Provisions

Article 217-I : Entry into force and regime applicable to previously signed and ratified Mining Concessions

Article 217- II : Publication of Mining Titles and Mining Concessions

Article 218: Transitional Health Provisions

Article 219: Dispute Resolution

Article 220: Repeal of Previous Provisions

Article 221: Publication in the Official Gazette