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

Conditional upon having established a mining list in compliance with the provisions of Article 181-II of this Code, direct Subcontractors of holders of a Mining Title shall benefit from the customs and tax provisions solely with respect to duties and taxes upon importation of their property as set out:

  • in Articles 171 to 172 of this Code, when the holder of an Exploration Permit for whom they are working is in the Exploration Phase;
  • in Articles 173-174-I of this Code when the holder of an Industrial and Semi-industrial Mining Operation Permit or mining concession for whom they are working is in the construction phase;
  • in Articles 176 and 177 and in Articles 178-I to 180 of this Code when the holder of an Industrial and Semi-industrial Mining Operation Permit or Mining Concession for whom they are working is in the Operating Phase.