从中国进口汽车到毛里塔尼亚：落地成本完整指南 2026

Importing a car from China to Mauritania: PVCM certificate, duty, TVA and registration

Every car shipped to Mauritania needs a PVCM certificate of conformity from Bureau Veritas, requested and paid for by the exporter before loading. At clearance the importer pays 20% customs duty, a 1% statistical fee and 16% TVA; older used cars are taxed on official minimum values. The registration certificate is then issued by the land transport directorate.

Policy checked: 26 October 2026. Each rate and step links to its official source: the Ministry of Trade notice on the PVCM, the Bureau Veritas PVCM datasheet, the Code général des impôts (2023 edition) and the finance laws published by the Ministry of Finance. Customs assessment and registration are decided by the Mauritanian authorities; nothing here guarantees the outcome.

Who can import, and what the car must be

Under Decree 2017-031, any individual or company resident in Mauritania can apply to register a vehicle. Companies liable to corporate tax also pay customs a 2% advance on the customs value plus duties, excluding TVA (article 56 of the tax code). Mauritania drives on the right and Chinese-market cars are left-hand drive. We found no official text on steering or on an age limit. For used cars, the 2024 amended finance law sets minimum taxable values by age and engine size: cars under four years old are taxed on their transaction value; from four years, minimums apply (for 1,300–1,900 cc: 75,000, 80,000 and 85,000 ouguiyas for 4–7, 7–10 and over 10 years). The 2025 and 2026 finance laws we checked did not change this grid.

Taxes and the landed cost

1. Customs duty 20%. Mauritania applies the ECOWAS common external tariff (2025 finance law, explanatory statement), whose band for final consumer goods is 20%; customs confirms the rate for your tariff line.
2. Statistical fee 1% (PwC tax summary).
3. TVA 16% (article 230) on the customs value plus all duties and taxes collected at the border (article 222).
4. No excise on cars. The excise list in the 2025 amended finance law covers fuel, tobacco, alcohol, sugary drinks and similar goods, not vehicles.

Two petrol SUVs, calculated live by the same rules engine as this site's calculator. Rows marked "estimate" are LandedCar estimates, not official fees.

Landed charges come to about 45% of CIF, or 120–130% on top of the ex-works price. The PVCM row is shown for completeness; it is billed to the exporter and appears as a line in the quotation. The customs liquidation prevails.

PVCM certificate and registration

The ministry notice makes the PVCM certificate compulsory from 15 March 2023 for vehicles and parts, and tells exporters to contact Bureau Veritas before any export. Per the datasheet, the exporter files a Request for Certificate with the final or pro forma invoice, conformity documents, HS code and FOB value; used goods are covered; inspection at destination is not allowed; and fees are paid by the exporter: 0.78% of FOB, minimum €380, under the standard route. On LandedCar shipments the exporter side applies and pays in China. Bureau Veritas advises not shipping before the certificate is issued.

After clearance, the land transport directorate issues a registration certificate valid ten years, based on the customs file. Decree 2017-031 lists the registration form, customs declaration, duty receipt, ID and, for a new car never registered, a certificate of conformity issued by the dealer. Ask the directorate which conformity document it accepts for a car bought from an exporter. Registration is the administration's decision.

Shipping and clearance

Cars leave southern China by container or roll-on/roll-off for Nouakchott; the calculator uses the current reference freight and insurance. Port and local charges in the table are estimates; we could not open the customs or port authority websites. LandedCar delivers to the port of loading (FOB or CIF) and handles the PVCM request; clearance, duties and taxes and the carte grise are handled in the importer's name by the importer or their customs broker, and the responsibility for each step must be written into the quotation and pro forma invoice.

Frequently asked questions

Can the PVCM be done after arrival? No; the datasheet says inspection at destination is not allowed.

Is an electric car exempt? We have not found an official text exempting electric cars from duty or TVA. Get written confirmation from customs or your broker before ordering.

Is there a yearly vehicle tax? Yes; the tax code sets an annual tax by fiscal horsepower, for example 2,970 ouguiyas for a private car of 8–11 CV (articles 138 and 140, 2023 edition).

Sources, checked 26 October 2026: Ministry of Trade: PVCM notice · Bureau Veritas: PVCM datasheet · Bureau Veritas: exporter guide · Code général des impôts 2023, art. 56, 138, 140, 222, 230 · Amended finance law 2024 · Finance law 2025 · Amended finance law 2025 · Decree 2017-031 on vehicle registration · PwC: Mauritania other taxes · ECOWAS TEC bands (Malian customs). Estimates are LandedCar's, not official charges. Rules change; the decisions of Mauritanian customs and the land transport directorate on the actual vehicle prevail.