Alcohol regulations in Madagascar

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

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

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 requires a transaction-specific import approval ('autorisation ponctuelle/définitive') detailing brand, volume, and designated customs office. Products are subject to sanitary clearance and conformity verification against standards administered by the Bureau des Normes de Madagascar (BNM) and the Agence de Contrôle de la Sécurité Sanitaire et de la Qualité des Denrées Alimentaires (ACSQDA).

Authority

Direction Générale des Impôts (DGI), Bureau des Normes de Madagascar (BNM), and Agence de Contrôle de la Sécurité Sanitaire et de la Qualité des Denrées Alimentaires (ACSQDA)

Documents and samples

Commercial trade brand registration, certificate of analysis/quality, product formulation/ABV breakdown, original commercial label proofs

Fees

not confirmed

Renewal

Annual (for the DGI global brand and volume quota authorization)

Time to obtain

not confirmed

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 before goods arrive at the border. Consignments require a certificate of origin, certificate of analysis, cargo tracking note (BSC), and mandatory scanning via GASYNet (subject to a 0.5% CIF fee). Excise duties must be cleared or guaranteed prior to release.

20% ad valorem customs duty based on CIF value (HS Chapter 2208), plus 0.5% GASYNet inspection fee.

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 Added Tax (TVA) calculated on CIF value + customs duty + excise duty.

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 gros); Blue for Category 2 off-premise retail (2ème catégorie - vente au détail à emporter); Pink for Category 2 on-premise venues (2ème catégorie - vente au détail à consommer sur place / bars, restaurants). Operating hours, zoning, and closing times are set by municipal decrees.

not confirmed

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. Labels must not include medicinal, curative, or health-benefit claims.

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 apply strictly to commercial circulars distributed directly to licensed traders, point-of-sale signs inside licensed premises stating only the basic product identity and price, and promotional items directly distributed to licensed distributors.

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 thresholds for all international spirit categories in national statute are not confirmed.

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 sites, or during election periods and public holidays.

• 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 valorem brackets reaching up to 260% on distilled spirits.
• Strengthened enforcement of the two-stage advance DGI purchase and import approval mechanism (autorisation globale annuelle and autorisation définitive ponctuelle) through electronic customs clearance (MIDAC / Tradenet).
• Increased joint crackdowns by DGI and municipal enforcement officers against informal alcohol vendors and unrenewed commercial liquor licences pursuant to Article 20.01.68 of the Tax Code.

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, and 20% VAT) combined with strict advertising bans favors working through well-capitalized, licensed wholesale importers.

• Direction Générale des Impôts (DGI)
• Direction Générale des Douanes (DGD)
• Ministère de l'Économie et des Finances (MEF)
• Bureau des Normes de Madagascar (BNM)

1. Direction Générale des Impôts - Avis au Public: Obligation d'autorisation préalable pour l'achat et/ou importation de produits soumis au Droit d'accises
2. Direction Générale des Impôts - Code Général des Impôts 2025 (Impôts Indirects et Droit d'Accises)
3. Ministère de l'Économie et des Finances - Code Général des Impôts Dispositions Réglementaires (Publicité et Licences)
4. Direction Générale des Douanes - Prohibitions et Marchandises soumises à formalités particulières
5. PwC Madagascar - Worldwide Tax Summaries: Corporate Other Taxes
6. L'Express de Madagascar - Produits Importés: Augmentation du droit d'accise sur les boissons alcoolisées