The holders of a Mining Operation Title will pay, during the Operating Phase, customs duties at a flat rate of five per cent (5%):
- for the importation of goods indicated in the first category of their mining list, as defined in Article 167 of this Code, i.e. the list of goods included on the register of fixed assets belonging to titleholders or beneficiaries, as soon as they are assigned for local processing of mineral substances into finished and semifinished products;
- for the importation of goods indicated in the third category of their mining list, as defined by Article 167 of this Code, i.e. consumables intended for the local processing of mine substances into finished or semifinished products, with the exclusion of fuels, lubricants and other petroleum products.
The eligibility of a flat rate customs duty of five per cent (5%) is subject to the filing, prior to the Operating Phase, of a mining list for the Operating Phase of the mine, in compliance with the provisions of Article 166 of this Code.
However, with the exception of the first paragraph of this Article, the import of heavy fuel oil for on-site processing of mineral substances into semi-finished or finished products is exempt from customs duties on condition that the heavy fuel oil is included in the mining list for the Operating Phase of the mine defined in Article 166 of this Code filed prior to the start of the Operating Phase.