A customs union known as the Union Douanière et Economique de l’Afrique Centrale unites Gabon, Cameroon, the Central African Republic, and the Democratic Republic of the Congo (UDEAC). The franc zone, in which capital and goods can move freely, includes Gabon.

Whatever their origin, all items entering the UDEAC region are subject to fiscal import charges. It typically ranges between 10 and 40%, but on some luxuries, it might reach 100%. The tax rate for basic goods is 7.2%, for raw materials, it is 29.8%, for food it is 53.4%, and for luxury goods, it is 99.42%. All imported goods are also subject to a customs duty, which can be anywhere between 2.5% and 30%. In addition, there are additional fees for postal and border imports as well as an entry charge, an 18% value-added tax (VAT) on imports, a complementary import tax, and a special fee. There are licensing fees associated with imports from outside the European Union and the Franc Zone, and prior authorization is necessary. Specific commodities are subject to export tariffs and levies.

Non-tariff barriers

The WTO reported that Gabon had two nontariff measures in effect as of 2018.

Imports may be hampered by many things, including excessive import taxes, arbitrary roadblocks along important thoroughfares, highway robbers, and shoddy infrastructure.

Customs duties and taxes on imports

The common external tariff (CET), whose most preferred nation simple average is estimated by the WTO at 18.1%, is used by Gabon as a member of the Customs Union of CEMAC. The CET is challenging to implement, nevertheless, because members cite exclusions and “safeguard” measures that are country-specific. The exclusions are applied to a wide range of products in Gabon, therefore its average tariff rate is lower than the CET at 16.9%. (Heritage Foundation).

On the c.i.f. the customs value of imported products, additional import duties, and taxes are levied. These include the 0.5% OHADA levy, the 0.4% ECCAS Community integration contribution (CCI), and the fee for use of the customs ADP system (RUSID). This is proportional to the amount of time spent on the system, and the 1% Community integration tax (TCI) collected on behalf of CEMAC. These applies to imports originating in non-CEMAC countries. There may also be a charge for scanning.

Customs classification

Gabon complies with the harmonized customs system and is a member of the World Customs Organization.

Import procedures

A “fiche circuit” (trader’s card) issued by the Single Window Service in the Enterprise Development Center is required for all importers (CDE).

An import declaration (DPI), issued by the Directorate in charge of external commerce, is necessary when importing into Gabon. Additionally, payments for imports with a FOB value of XOF 5,000,000 or higher must have a bank that has been approved as the beneficiary.

Every import is required to include a “detailed declaration” that includes:

• the original invoice;
• the bill of lading;
• the packing list (including a full description of the contents of the shipment);
• the insurance certificate;
• the cargo identifying note (BIC) issued by the Gabonese Shippers’ Council (fees vary depending on import origin; 
• the certificate of origin (the EUR 1 form for products of European Union origin)

Additional certificates could be needed, including a phytosanitary certificate for products of plant origin, a sanitary certificate for products of animal origin, and a certificate confirming that agrifood products are radioactive contamination-free.

Either a clearing credit or direct payment is used to pay the duties and taxes (in cash or by certified bank cheque).

Following the submission of the customs declaration together with all necessary supporting papers, the average clearance period is projected to be 24 hours.

More details

The World Health Organization, the FAO/WHO Codex Alimentarius Commission, the International Plant Protection Convention (IPPC), and numerous other African and international conventions have set standards for sanitary and phytosanitary (SPS) issues that Gabon is adhering to. As it applies the same sanitary standards to all food items, whether they are made domestically, imported from outside, or destined for export, Gabon does not consider SPS as a trade barrier.

A sanitary or phytosanitary certificate, as appropriate, must be obtained for imports of a specified list of food and pharmaceutical items to ensure sanitary protection.

All sold perishable goods, including food, cosmetics, and pharmaceuticals, must also have a label in French that details the product’s ingredients, provenance, and use-by date.