The tax and customs benefits enjoyed by the holders of Mining Titles are specific to each Mining Title and vary depending on the phase of activity. These phases are:
- the Exploration Phase;
- the construction phase;
- the Operating Phase, which is deemed to begin as of the Date of First Commercial Production.
Each phase is deemed to end when the subsequent phase commences, even if there are activities relating to the previous phase that are continuing. The holder of a Mining Title may therefore not combine at a given time, for the same item, the benefits of the tax and customs regimes available for various phases.
These tax and customs advantages are set forth in this title.
With respect to petroleum products, purchases by holders of Mining Titles Permits do not enjoy any exemption. However, imports of heavy fuel oil intended for extraction and concentration of raw mineral substances and on-site processing of mineral substances into semi-finished or finished products are exempt from VAT and customs duties excluding the administrative processing fee, in accordance with the provisions of Articles 171, 171-I, 173, 174, 176, 179 and 180 of this Code, on condition that this heavy fuel oil is included in the mining lists, for the Exploration Phase and the construction phase of the mine and for the Operating Phase of the mine, defined respectively in Article 166 of this Code, filed in advance at the beginning of each one of its phases.