Alcohol regulations in Guinea-Bissau

Licences needed

Industrial Operating License (Licença Industrial / Alvará) and sanitary clearance

Authority

Ministério do Comércio e Indústria (Direcção-Geral da Indústria) and Ministério da Saúde Pública

Documents

Company registration, Tax Identification Number (NIF), premises and equipment specifications, sanitary inspection certificate

Fees

not confirmed

Time to obtain

not confirmed

Who can import

Legally incorporated commercial entities registered with the commercial registry and holding a valid importer license/card

Licences or registrations

Commercial License (Alvará Comercial), Importer Card (Cartão de Importador), and Tax Identification Number (NIF)

Authority

Ministério do Comércio e Indústria (Direcção-Geral do Comércio Externo) and Direcção-Geral das Contribuições e Impostos (DGCI)

Documents

Commercial registration certificate, tax clearance certificate (Certidão de Quitação Fiscal), valid NIF, identity documents of company legal representatives

Fees

not confirmed

Time to obtain

Typically 2 to 3 business days once commercial registration is complete

Required

no

Process

There is no pre-market brand or label registration mechanism (such as US TTB COLA or Indian state excise label approval). Goods are cleared based on standard commercial customs declarations.

Imports must be cleared through a registered customs broker (despachante oficial) using the Sydonia (ASYCUDA) automated customs clearance system. Required documents include commercial invoice, bill of lading (B/L) or airway bill, certificate of origin, packing list, and cargo tracking note. No state import monopoly exists, and physical tax strip stamps are not mandated for distilled spirits.

20% ad valorem on CIF value under Category 3 (final consumption goods) of the WAEMU/ECOWAS Common External Tariff (CET / TEC) for HS Heading 2208, plus community levies: Statistical Fee (RS) 1%, WAEMU Solidarity Levy (PCS) 0.8%, ECOWAS Levy (PC) 0.5%, and African Union Import Levy (PUC) 0.2%.

Excise duty (Imposto Especial sobre o Consumo - IEC) is 45% ad valorem on CIF value for spirits (HS 2208) pursuant to the IEC schedule (amended by Budget laws / Ordem de Serviço GDGA). Value Added Tax (Código do IVA) applies at a standard rate of 19% (effective 1 January 2025, replacing the former 19% IGV). An additional 30% compensatory flat tax applies to non-filing/unregistered importers.

Private retailers, wholesalers, supermarkets, grocery stores, bars, hotels, and restaurants may sell spirits. No state retail monopoly. National statutory opening hour limitations and day restrictions are not established in national law.

not confirmed

Labels must include the commercial name of the product, net volume, percentage alcohol by volume (% ABV), country of origin, lot/batch number, and name and address of the producer or bottler. Portuguese is the official language, though international packaging in French and English is accepted in trade. Health warning labels on containers are not legally mandatory.

General commercial advertising regulations prohibit misleading advertising and promotions targeting minors, but no comprehensive ban or specific timeslot blackout for alcohol marketing or sponsorship is enforced.

No dedicated statutory standards of identity or domestic minimum ABV thresholds are enacted specifically in Guinea-Bissau law; standard Codex Alimentarius and international Harmonized System distinctions apply.

None

• Entry into force of the Value Added Tax Code (Código do IVA) on 1 January 2025 (Ministerial Despacho Nº 149/GMF/2024), establishing a standard rate of 19% and repealing the former General Sales Tax (IGV).
• Issuance and enforcement of Despacho Nº 151/GMF/2024 (January 2025) strictly revoking administrative tax exemptions on imports and imposing an additional 30% flat tax rate on customs value for importers not in compliance with the VAT declaration registry.

Because local production is confined almost entirely to artisanal, informal cashew spirit ('cana de caju') and palm wine, the formal market for distilled spirits (whisky, gin, rum, and vodka) is entirely import-reliant and open to international commercial brands.

• Direcção-Geral das Alfândegas (DGA) - Ministério das Finanças
• Direcção-Geral das Contribuições e Impostos (DGCI) - Ministério das Finanças
• Ministério do Comércio e Indústria
• Ministério da Saúde Pública

1. Ministério das Finanças da Guiné-Bissau - Ordem de Serviço GDGA 7/22 (Atualização de Taxas do IEC)
2. Ministério das Finanças da Guiné-Bissau - Despacho Nº 149/GMF/2024 e Despacho Nº 151/GMF/2024 (Código do IVA)
3. World Health Organization - Global Status Report on Alcohol and Health (Guinea-Bissau Country Profile)
4. World Bank - Guinea-Bissau Economic Update: Revenue Mobilization & Tax Reform
5. African Child Policy Forum - Minimum Age Legislation in Africa