Distillers Alcohol regulations in Madagascar
How to import or export liquor and spirits to Madagascar, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched February 2025.
Research guide, not legal advice. Compiled in February 2025 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- Not confirmed
- Legal purchase age
- 18
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Licence to make spirits (distillery and bottling)
- Licences needed
- Agrément de fabrication / licence d'exploitation de fabricant ou embouteilleur d'alcools et de produits alcooliques
- Authority
- Direction Générale des Impôts (DGI) and Ministère en charge de l'Industrie
- Documents
- Subscription to the formal specifications booklet (cahier des charges), company registration, tax identification (NIF/STAT), technical equipment blueprints and distillery installation plan, environmental compliance certificate
- Fees
- not confirmed
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Restricted exclusively to duly approved bottlers/manufacturers (embouteilleurs ou fabricants agréés) and registered wholesale traders holding a valid 1st category alcohol licence (commerçants titulaires de licence de 1ère catégorie) under CGI Art. 03-01-06 and 03-01-08.
- Licences or registrations
- Licence de 1ère catégorie (vente en gros); Autorisation préalable d'achat et/ou d'importation de produits soumis au Droit d'Accises (issued in two stages: Autorisation Globale and Autorisation Définitive/Ponctuelle)
- Authority
- Direction Générale des Impôts (DGI) and Direction Générale des Douanes (DGD)
- Documents
- Valid Category 1 liquor licence, annual import quota application with brand details, pro forma invoice, commercial invoice, bill of lading, packing list, tax compliance certificate (bordereau de situation fiscale)
- Fees
- not confirmed
- Time to obtain
- not confirmed
Product and label registration
Required: yes Process: Importers must obtain an annual global authorization ('autorisation globale') from the DGI specifying the registered brand names and projected quantities to be imported during the year. Each consignment…
Import rules
Imports must be processed through the MIDAC single-window electronic platform (Tradenet) and declared via ASYCUDA World. Importers of record must hold a 1st category wholesale licence and obtain advance DGI import authorization…
Import duty on spirits (HS 2208)
20% ad valorem customs duty based on CIF value (HS Chapter 2208), plus 0.5% GASYNet inspection fee.
Excise and taxes
Spirits are subject to Excise Duty (Droit d'accises - DA) levied ad valorem ranging between 50% and 260% (with additional specific levies per litre introduced under recent finance laws depending on classification), plus 20% Value…
Retail and distribution
Regulated under the municipal administration and Code Général des Impôts licencing system. Licensed outlets must prominently display an official color-coded plaque: Yellow for Category 1 wholesale (1ère catégorie - vente en…
Online sale and delivery
not confirmed
Labelling
Labels must indicate product brand name, commercial denomination, net volume, alcohol by volume (% ABV), name and address of producer/importer, lot/batch number, and country of origin. Text is typically in French or Malagasy.…
Advertising
Advertising for distilled spirits is strictly prohibited in Madagascar across all mass media, broadcasts, posters, and print publications under Article 10.06.74 of the Code Général des Impôts (CGI Art. III-58). Limited exceptions…
Legal definitions of spirits
The Bureau des Normes de Madagascar (BNM) oversees national standards (NMG agro-food standards) harmonized with Codex Alimentarius benchmarks, covering cane rums, ethyl alcohol, and compounded spirits. Specific minimum ABV…
Dry or restricted areas
No national dry jurisdictions exist; however, local municipal bylaws (arrêtés municipaux) and traditional community conventions (dina) in rural regions frequently establish localized bans or restrictions around schools, religious…
Recent changes
Under recent Finance Acts and the 2024 Revised Finance Law (LFR 2024) reflected in the 2025 Code des Impôts, excise duties on alcoholic beverages were raised, introducing additional volumetric per-litre surcharges and elevated ad…
Opportunities for exporters
While affluent urban consumers and the upscale tourism and hospitality sectors create targeted demand for high-end imported whiskies, cognacs, and premium spirits, high cumulative border taxation (20% tariff, up to 260% excise,…
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- Direction Générale des Impôts - Avis au Public: Obligation d'autorisation préalable pour l'achat et/ou importation de produits soumis au Droit d'accises
- Direction Générale des Impôts - Code Général des Impôts 2025 (Impôts Indirects et Droit d'Accises)
- Ministère de l'Économie et des Finances - Code Général des Impôts Dispositions Réglementaires (Publicité et Licences)
- Direction Générale des Douanes - Prohibitions et Marchandises soumises à formalités particulières
- PwC Madagascar - Worldwide Tax Summaries: Corporate Other Taxes
- L'Express de Madagascar - Produits Importés: Augmentation du droit d'accise sur les boissons alcoolisées
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