Guinea

Customs Code (Loi L/2015/007/AN of 25 May 2015) article 288: travellers coming to stay temporarily in Guinea may import, with entry duties and taxes suspended, objects exclusively for their personal use, excluding items prohibited at import, on condition of identical re-export within six months; the Director General of Customs may grant a duly justified extension against renewal of the undertakings given; temporary import may be made conditional on subscribing a bond (acquit-à-caution), whose surety may be replaced by a deposit of the duties and taxes; temporary-import titles must be produced on any requisition of the customs service; objects not re-exported may exceptionally be kept in Guinea against payment of the duties. Article 289: travellers whose principal residence or establishment is in Guinea and who go to stay temporarily abroad may export their own objects with exit duties suspended, and such export is expressly conditioned on subscribing an acquit-à-caution (guarantee replaceable by a duty deposit) where the items are liable to exit duties, or on issuance of a passavant where they are exempt; re-import by the very person who exported them within six months is free of entry duties, taxes and prohibitions. Application modalities rest with arrêtés of the Minister in charge of Customs (articles 288-6 and 289-4), which were not obtained. Article 57 of the same Code separately binds travellers to comply with foreign-trade-control and foreign-financial-relations regulations; the Code itself sets no cash declaration threshold, form or fee.