Import Duties in Sudan: What a Small Importer Actually Pays (2026)

If you bring goods into Sudan — a container of spare parts, a pallet of phone accessories, a few boxes of medical consumables — the price you paid your supplier is not the price you will pay. Between the invoice and the moment the goods leave the customs yard sits a chain of duty, tax, bank paperwork and clearance charges that routinely adds a large fraction to the cost. Small importers get hurt in two ways: they underestimate that total and price their goods too low, or they get the paperwork order wrong and pay demurrage while a container sits at Port Sudan.

This guide sets out what actually happens, in the order it happens, and — just as importantly — flags where you must check a current figure rather than trust a number you read online. Sudanese tariff rates have been changed repeatedly in recent years, and almost every "Sudan import duty" page circulating on the internet is quoting a pre-war table without saying so.

Where the duty rate actually comes from

There is no single "import duty rate" in Sudan. Imported goods are charged according to the tariff category listed against each commodity in the schedule annexed to the Customs Act, administered by the Sudan Customs Authority. Your rate depends on how your goods are classified, not on a general percentage.

That matters more than it sounds. Two consignments that look similar to you — say, a finished appliance versus its component parts — can sit in different tariff lines with materially different rates. Classification is the single decision that most changes your landed cost, and it is made against the schedule, not by negotiation.

Because the schedule has been amended repeatedly, and because government revenue policy has shifted several times since 2022, do not budget from a rate you found on a shipping blog. Get the tariff line for your specific goods confirmed by the Customs Authority or a licensed clearing agent before you commit to a purchase order. If a supplier or agent quotes you a duty rate without naming the tariff line it comes from, treat it as an estimate only.

VAT on top of duty

Sudan's standard VAT rate is 17%, levied by the Sudan Taxation Chamber, and it applies to imports as well as to domestic sales. The taxable value for an import is normally the customs value of the goods plus the duty charged on them — meaning VAT is calculated on a base that already includes duty, not on your supplier's invoice alone. Confirm the exact base with the Taxation Chamber or your clearing agent for your goods, since the treatment of freight, insurance and specific exemptions can vary by line.

If your goods fall in a category that is exempt or zero-rated domestically, that treatment generally carries through to import — but the categories are narrower than most traders assume, and the burden is on you to show it. Our guide to what is VAT-exempt in Sudan walks through the boundaries. If you are importing to sell on, you also need to be registered so that the VAT you pay at the border is handled properly in your accounts rather than simply swallowed as a cost — see how a small trader registers for VAT. You can sanity-check the arithmetic on any invoice with our VAT calculator.

The bank form that starts everything: the IM

You cannot simply pay a foreign supplier and wait for a container to arrive. Under the Central Bank of Sudan's import procedures, every import must be processed by a commercial bank on an electronic Import Form (IM). The customer lodges the pro-forma invoice or contract copy with the bank before the goods arrive; the bank completes its section under two authorised signatures; and the form then moves electronically between the banks, the Ministry of Trade, Customs and the Central Bank. Paper versions are not accepted.

Several conditions attach to it, as set out in CBOS Policy Circular 2/2022 and subsequent amendments — confirm the current position with your own bank, because these rules have been adjusted since:

Active merchant registration with the Ministry of Trade is required. Without it, the bank cannot open the IM. If you have not yet formalised your trading entity, start with how to register a business in Sudan.
Advance payment is prohibited for most goods, with a carve-out for pharmaceuticals and medical supplies. This is the rule that surprises new importers most — a supplier who insists on 100% prepayment is asking you to do something your bank cannot process.
Documentary collection terms of up to 180 days are permitted under standard banking practice.
Insurance must be placed with a Sudanese insurer, with narrow exceptions for UN bodies, diplomatic missions and non-residents.
The customs certificate and import receipt must be returned to the bank within one month of the IM being issued. Miss that and the file stays open against you.
Funds left sitting idle in an import account beyond ten working days may be purchased by the Central Bank at the bank's declared selling rate.

Every Sudanese bank works on Islamic contracts, so where your bank finances the import — rather than merely processing the payment — the arrangement will be a murabaha, a musharaka or a similar structure, not an interest-bearing loan. If that framing is new to you, Islamic banking basics explains the contracts and how the cost is expressed. Before you open any facility, confirm the institution is licensed using the Central Bank's own locator, as described in how to check a bank or lender is licensed. If you hold or receive hard currency for trade purposes, the mechanics are covered in our guide to foreign-currency accounts.

The Advance Cargo Declaration: the newest way to lose money

This is the change most likely to catch a small importer out right now. Following a Sudan Customs Authority letter dated 9 November 2025, an Advance Cargo Declaration (ACD) became mandatory for all cargo destined for Sudan from 1 January 2026.

The requirements, as circulated by the major shipping lines:

The ACD number must be obtained before the cargo is loaded at origin — not on arrival, not while the vessel is in transit.
It is obtained by the shipper, exporter or freight forwarder through the official platform at acdsudan.com, by submitting a freighted draft bill of lading and the commercial invoice.
The ACD reference must then appear on the final bill of lading.
It applies to all cargo types regardless of origin — general cargo, machinery, spare parts, vehicles.

Cargo that arrives without a valid ACD reference faces refusal of bill-of-lading amendments, clearance delays and demurrage at Port Sudan. Because the obligation falls at origin, the practical risk for a Sudanese buyer is that an overseas supplier who has never shipped to Sudan simply does not know it exists. Put the ACD requirement in writing in your purchase order, and ask for the ACD number before the vessel sails rather than after.

What Customs asks for at clearance

The Customs Authority's stated import documentation is:

the bank certificate (I.M) from a commercial bank;
a certificate from the national standards and metrology body (SSMO);
commercial invoices and the shipping bill of lading;
the delivery permit from the shipping company;
the certificate of origin, where applicable;
the packing list and the insurance certificate;
approvals from the relevant authority for any restricted goods.

Consignments arriving without a quality-inspection certificate are subject to SSMO inspection at the entry point, which costs time and, indirectly, storage. For regulated product categories, arranging pre-shipment verification with an SSMO-recognised inspector at origin is usually cheaper than being inspected at the border.

Clearance itself is normally lodged through a licensed clearing agent. The Customs Authority runs the licensing, renewal and transfer of clearance licences and operates a portal for agent-related requests, which means a genuine agent's licence can be checked. Ask for it and verify it before handing over original documents or money. An unlicensed intermediary cannot lodge on your behalf, and if your file stalls you have no recourse against them.

Restricted, prohibited and exempted goods

Some categories need a permit from a named authority before they can enter — medicines through the National Medicines and Poisons Council, publications through the press council, certain document-reproduction equipment through security clearance. Others are prohibited outright, including unregistered cosmetics, used clothing, used tyres, unlicensed weapons and counterfeit currency. Gold carries its own regime, requiring certification from the Central Bank or a commercial bank, with a Gold Committee certificate required above a threshold quantity of worked gold.

On the other side of the ledger, exemptions exist and can be substantial. On 18 August 2026 the Prime Minister issued a decision exempting all components of solar-energy systems imported for personal use from customs duty, tax and all other government fees, with implementation directed to the ministries of Finance, Energy and Industry & Trade alongside the Central Bank and SSMO. The Customs Authority has announced that it is implementing the decision. If you import solar equipment, confirm it line by line with Customs — the exemption as announced is framed around personal use, and how it applies to a commercial consignment is exactly the kind of detail to settle before you ship rather than after.

A worked example — with the rate left blank on purpose

Suppose you import a consignment invoiced at USD 10,000, and freight and insurance bring the customs value to USD 11,200.

Duty. Apply your confirmed tariff-line rate to the customs value. If your line were, hypothetically, 25%, that is USD 2,800. This rate is illustrative only — yours comes from the Customs Act schedule.
VAT. 17% on the customs value plus duty: 17% of USD 14,000 is USD 2,380.
Port, handling and storage charges. Payable in Sudan, variable, and rising with every day the container sits uncleared.
Your clearing agent's fee. Agree it in advance, in writing.
Bank charges on the IM and on settlement.

On those illustrative numbers, goods invoiced at USD 10,000 land at roughly USD 16,500 before inland transport or storage — around 65% above the invoice. That ratio is the point of the example, not the figures. Traders who price off the supplier invoice alone routinely discover their margin was already spent at the border.

Note too that duty and VAT are assessed and paid in Sudanese pounds. Given how much the pound has moved, the SDG cost of the same consignment can shift meaningfully between the day you order and the day you clear. Build that into your pricing rather than assuming the rate you saw at order date will hold. If you are financing the purchase rather than paying from your own working capital, compare structures before committing — our business finance comparison is a starting point for what is available.

Mistakes that cost small importers the most

Budgeting from an online duty figure. Almost every such figure is undated and unsourced. Get the tariff line confirmed instead.
Agreeing prepayment terms your bank cannot process, then discovering it once the supplier is already holding your money.
Not naming the ACD in the purchase order, and finding out at Port Sudan that the shipper never obtained one.
Letting the one-month deadline lapse for returning the customs certificate and import receipt to the bank.
Using an unlicensed clearing agent because the quote was lower.
Insuring outside Sudan where the rules require a Sudanese insurer, and having the file rejected on that ground alone.
Treating storage as a rounding error. In a congested port it is often the single largest avoidable cost on the whole shipment.

Frequently asked questions

Is there a single import duty rate in Sudan?

No. Duty is charged by tariff category under the schedule annexed to the Customs Act, so the rate depends on how your specific goods are classified. Confirm your tariff line with the Customs Authority or a licensed clearing agent — do not rely on a general percentage quoted online, as the schedule has been amended repeatedly.

Do I pay VAT on imports as well as duty?

Yes. Sudan's standard VAT rate of 17% applies to imports, and the taxable base normally includes the duty already charged, so VAT is not calculated on your supplier's invoice alone. Confirm the exact base for your goods with the Taxation Chamber.

Can I pay my supplier in advance?

Generally no. Central Bank import rules prohibit advance payment for most goods, with an exception for pharmaceuticals and medical supplies. Documentary collection terms of up to 180 days are permitted. Check the current position with your bank before agreeing terms with a supplier.

What is the ACD, and does it apply to a small shipment?

The Advance Cargo Declaration has been mandatory for all Sudan-bound cargo since 1 January 2026, regardless of size, cargo type or country of origin. It must be obtained by the shipper before loading and referenced on the final bill of lading. There is no small-consignment carve-out in the published requirement.

Do I need a clearing agent?

In practice, yes. Customs clearance is lodged through licensed clearing agents, and the Customs Authority licenses them directly. Ask to see the licence and verify it before you hand over original documents.

Are any imports exempt from duty?

Some are. Most recently, a decision of 18 August 2026 exempted components of solar-energy systems imported for personal use from customs duty, tax and other government fees. Exemptions are specific and they change — confirm any claimed exemption with the Customs Authority against your actual goods before you ship.

Reviewed 5 September 2026. Tariff rates, Central Bank import controls and exemption decisions in Sudan change frequently and are not always published promptly online — confirm the current position with the Sudan Customs Authority, the Central Bank of Sudan and the Sudan Taxation Chamber before committing to an order.

This article is general information, not financial or customs advice. Your circumstances, and your goods' tariff classification, determine what you actually owe.