A direct Subcontractor must establish, in accordance with the provisions of Articles 166 and 167 of this Code, and under the conditions provided in these Articles, a mining list for each phase of activity, setting out the categories of equipment, materials, machines and consumables:
- for which the direct Subcontractor requests an exemption from import duties and taxes during the Exploration Phase of the holder of the Exploration Permit for which it is working, pursuant to Articles 171 and 171-I of this Code;
- for which the direct Subcontractor may request an exemption from the import charges, duties, and taxes during the construction phase of the holder of an Industrial or Semi-industrial Mining Operation Permit or a mining concession for whom it is working, pursuant to Articles 173 and 174 of this Code;
- for which the direct Subcontractors may request the benefit of reduced rates of customs duties during the Operating Phase of the holder of the Mining Operation Title for whom it is working, pursuant to Articles 179 and 180 of this Code.
The content of the mining list is strictly limited to the categories set out in Articles 167 of this Code and is specific to each phase of activity.
A direct Subcontractor must have its list approved by the Minister in charge of Mines and the Minister in charge of Finance before the beginning of its operations. This list must be an integral part of the list of the company holding the Mining Title, where it will comprise a specific column.
In order to have its list approved, the Subcontractor must attach:
- a copy of the Mining Title of the holder of the Mining Operation Title for whom it is working;
- an attestation, initialled and signed by an official of company which holds the Mining Title that is employing them, and who is legally authorised to bind the company, certifying that the mining list submitted by the direct Subcontractor fulfils all conditions stipulated in this Code for an entitlement to the customs exemptions provided in Articles 171-I and 174 of this Code, or to the reduced customs duties provided in Articles 179 and 180.
The company holding the Mining Operation Title and which employs the direct Subcontractor is jointly and severally liable with the latter for the payment of all duties and taxes, as well as any penalties relating thereto, for which such Subcontractor is liable.