While carrying out customs clearance shipments must have at least two copies of the commercial invoice and the bill of lading. Customs may also require a certificate of origin. Packing lists, while not required, are advisable.
Taxes and Duties
Guinea's import duties average 16.4%, They range from a low of 2% to a high of 32%. There is little difference among products and the rates demonstrate a generally negative growth from unprocessed products to finished goods. Foodstuffs are the most protected goods. Non-electrical machinery and transport equipment are the least taxed goods.
Guinea also applies other duties and charges such as pre-shipment inspection fees, which considerably enlarge the import duty. A consumption surcharge of up to 70% is also applied on both imports and locally manufactured goods. As one of the WTO members, Guinea bound its tariffs on agricultural products in the Uruguay Round. As for the import duties and taxes on almost all other products, they have not been bound.
Licenses
The import licenses required during the State trading period were abandoned in 1986 and replaced by Descriptive Import Applications (Demandes descriptives d'importations – DDI).
DDIs are required for the import of goods with an f.o.b. value of at least US$2,000. Goods whose f.o.b. value exceeds US$5,000 are subject in addition to preshipment inspection of quantity, quality and price. Goods whose value is less than US$2,000 are not subject to DDIs, but to an Import Description (Descriptif d'importation – DI) and are not subject to preshipment inspection.
Prohibited and Restricted Imports
The import into Guinea of products that are hazardous to human health is prohibited (firearms, military equipment, and narcotics). The import of strategic goods linked to State security is subject to a special authorization (firearms, ammunition, explosives, etc.). | 
