The AU import levy will apply to the Cost Insurance and Freight (CIF) value at the port of disembarkation for imports arriving by sea and road and the Customs value at the airport of disembarkation for goods arriving by air. The criteria for exemption are contained in the draft guidelines on AU import levy adopted by the committee of 10 finance ministers and sent to all member states. In essence, the eligible goods at this point shall be determined by member states in line with national priorities

And while the taxable base targets the value of eligible goods originating from a non-Member State imported into the territory of a Member State, a few exemptions are made to the following:

  1. Goods originating from outside the territory of a Member State for home consumption in a Member State and re-exported to another Member State;
  2. Goods received as Aid, gifts and non-repayable grants by a State or by legal entities constituted under public law and destined for charitable works recognized as being for the common good; 
  3. Goods originating from non-Member States, imported as part of financing agreements with foreign partners, subject to a clause expressly exempting the said goods from any fiscal or para-fiscal levy; 
  4. Goods imported by enterprises before the entry into operations of this Guidelines; 
  5. Goods on which the AU import levy has been previously paid.