Madagascar updates customs tariff schedule and indirect tax provisions through the 2026 Amending Finance Law
Date of publication: July 28, 2026.
Overview
Madagascar has introduced a series of customs tariff and indirect tax amendments through Law No. 2026-004 on the 2026 Amending Finance Law. The amendments revise customs duty, VAT and excise duty treatment for selected products and introduce several tariff classification changes, including the creation of new tariff subheadings, deletion of existing classifications, and reclassification of certain products. The measures are intended to rationalize fiscal expenditure, support domestic producers, improve customs monitoring and strengthen revenue collection.
Key changes
The Finance Law introduces important amendments to Madagascar's customs tariff schedule and tax treatment of imported products. The changes include the addition of 14 HS numbers, the deletion of 9 HS numbers, revisions to main duty and VAT rates, and the introduction of excise duty measures.
Chapter 10 - Cereals
Import taxation has been increased for several rice products. Customs duty of 20% now applies to rice classified under HS 1006.20.00, 1006.30.90 and 1006.40.00. Luxury rice under HS 1006.30.10 is now subject to 20% customs duty and 5% VAT, replacing the previous exemption regime.
Chapter 27 - Mineral fuels and oils
Kerosene classified under HS 2710.19.21 is now subject to 20% VAT on petroleum products (TVAPP), replacing the previous exemption.
Chapter 38 - Miscellaneous chemical products
Several amendments affect pesticides and insecticide products:
- Customs duty and VAT exemptions have been granted to fungicides and herbicides classified under HS 3808.92 and 3808.93.
- A new tariff breakdown has been created under HS 3808.91 for mosquito-control products. Separate statistical tariff codes now distinguish mosquito coils, sprays/aerosols and other forms of insecticides. Mosquito coils (HS 3808.91.11) benefit from customs duty and VAT exemption.
- As part of these changes, existing classifications under Chapter 38 have been reorganized, resulting in the deletion of several tariff codes and the creation of new statistical tariff positions.
Chapter 63 - Worn clothing and textile articles
An excise duty of 10% has been introduced on imported second-hand clothing and related products classified under heading 6309.00, including clothing, clothing accessories, household linen, blankets and footwear.
Chapter 87 - Vehicles and parts thereof
The Finance Law significantly modifies the tax treatment of hybrid vehicles:
- Hybrid vehicles under headings 87.02, 87.03 and 87.04 are now subject to customs duty rates ranging from 5% to 20%, depending on the vehicle type.
- VAT of 20% now applies to most affected hybrid vehicle classifications.
- Additional tariff subdivisions have been introduced for certain vehicle classifications, including the replacement of HS 8703.21.20 with new tariff codes HS 8703.21 and 8703.21.22.
Chapters 19 and 21 - Food preparations
Two new national tariff subheadings have been created for products marketed as "Creamers":
- HS 1901.90.92 - Creamers containing products of headings 04.01 to 04.04; and
- HS 2106.90.94 - Creamers not containing products of headings 04.01 to 04.04.
These changes improve classification specificity and customs monitoring of such products.
Chapters 56 and 95 - Sports nets
Sports nets formerly classified under Chapter 56 have been reclassified under Chapter 95 in accordance with Note 1(t) of Section XI. New tariff provisions have been introduced under heading 9506, while the former sports-net classifications under heading 5608 have been removed.
Conclusion
The amendments introduced through Law No. 2026-004 on the 2026 Amending Finance Law reflect Madagascar's efforts to improve tariff classification accuracy, strengthen domestic production, rationalize fiscal incentives and enhance customs monitoring.
ONESOURCE Global Trade Content
has been updated to reflect the revised tariff classifications and tax measures introduced by these amendments. Customers are encouraged to review the updates and assess the impact on their products, customs declarations and compliance processes.For more information on how
ONESOURCE Global Trade
solutions can help manage tariff changes, supply chain risk and regulatory compliance obligations, please contact your Account Manager
or Customer Success Manager
.Official sources
- Madagascar Ministry of Economy and Finance: mef.gov.mg
- Madagascar Directorate General of Customs: douanes.gov.mg