Principle
The personal effects and objects currently used by foreigners who are entitled to settle and reside in Madagascar, or of Malagasy nationals previously resident abroad who are permanently returning to the country, are exempt from import duties and taxes, subject to the following provisions and conditions:

• the concessionary system is only applicable to whole items of furniture that are consistent with the importer’s social status. The move must take place in one go, at the same time as the change of residence;
  
  
• this system is only applicable to people whose actual place of domicile is outside Madagascar. It does not apply to people who have retained their domicile in Madagascar and who are returning from abroad after having spent a temporary period of time abroad.

Applicability

Exemption from duties and taxes applies to all personal effects and objects in current use (linens, crockery, furniture, household provisions, etc.) that are normally included among furnishings, provided that:

• they have been the property of the people in question for at least six months prior the date on which they left their domicile abroad
  
  
• they were obtained at this place of domicile
  
  
• they are intended for personal use

Exclusion

The following are excluded from this exemption:

• stocks of raw materials or partly finished or finished goods
  
  
• tobacco products, wines, alcoholic beverages and spirits
  
  
• furnishings that cannot by their nature be considered personal or household furnishings

Customs formalities to be completed

In order to benefit from the exemption from customs taxes and duties on imports of personal effects and objects currently in use and of a private car or motorcycle in the context of a move or change of residence, applicants must provide the Direction Générale des Douanes [customs authority] in Madagascar with the following:

• A certificate attesting that current residence permit has been returned to the municipality of residence, stating the date on which the person in question declared that he/she left his/her domicile abroad. Said certificate must be validated by the consular authority of the place of departure or by the Consular Department of the Embassy of Madagascar.
  
  
• A detailed inventory, dated and signed by the person concerned, of the personal effects and objects currently in use, including any private car or motorcycle, included in the move. This inventory must be accompanied by a statement in which the persons concerned declare on their honour that these personal effects and objects are in current use and have belonged to them for at least six months, and that the car or motorcycle has belonged to them for at least one year. Said inventory must be validated by the consular authority of the place of departure or by the Consular Department of the Embassy of Madagascar.
  
  
• If applicable, the vehicle registration documents for the private car or motorcycle.
  
  
• A transport document (Air Waybill)