Customs clearance and taxation
Export customs declaration and export duties
Commercial exports follow the same registration formalities as imports and require a detailed declaration in ASYCUDA World. Gabon has removed most export duties; manganese, gold and first and second stage processed timber remain taxed. Exports are zero-rated for VAT.
- Steps
- 4
- Total indicative delay
- At least 1 day
- 2 steps without a published delay
- Indicative
- Total indicative cost
- 2,500 FCFA to 3,500 FCFA
- plus 6 proportional or variable fees
- Official amounts
- Last validation
- 22 September 2026
- Version 2
- Responsible institution
- Directorate General of Customs and Indirect Duties (DGDDI)
- Freshness
- Up to date
Steps
-
Domicile the export and sign the foreign exchange undertaking (outside CEMAC, 5 million FCFA or more)
What to do
BEAC Instruction No. 006/GR/2019 of 10 June 2019 covers exports of goods and services outside CEMAC (article 1). Unless exempted, any export worth at least 5 million FCFA is domiciled with a single licensed credit institution, which carries out the banking formalities for the exporter until the file is cleared (articles 6 and 7). Domiciliation comes before customs clearance (article 9). For goods, the file contains the export declaration, a copy of the commercial contract or an equivalent document, the firm foreign exchange undertaking following the template annexed to the instruction, the tax identification number and, for restricted goods, the required authorisations (article 13). Exemptions include supplies to foreign ships and aircraft, samples not for sale, gifts to a foreign State and permanent removals outside CEMAC (article 18). Splitting an export to stay below the threshold is prohibited (article 27). Proceeds are repatriated to CEMAC through the domiciliation bank within 150 days of export at most (article 20).
- Channel
- At the counter
- Delay
- Processing time not published; domiciliation before customs clearance and repatriation of proceeds within 150 days at most (BEAC Instruction No. 006/GR/2019, art. 9 and 20)
- Fees
-
- Not published (bank charges set by each bank)
-
Obtain the BIETC from the Gabonese Shippers' Council
What to do
The exporter records the shipment on the BIETC platform of the Gabonese Shippers' Council (CGC). The note covers outbound freight by sea, air and road and supports the freight traffic monitoring set up by ordinance no. 009/PR/2014 of 20 August 2014.
- Institution
- Gabonese Shippers' Council (CGC)
- Channel
- Online or at the counter
- Location
- Gabonese Shippers' Council office in Owendo (filing of documents)
- Delay
- Not published; for air freight the document is released on arrival after checks and payment
- Fees
-
- Export BIETC, all zones and modes (WTO 2023, CGC) 2,500 FCFA Official
- Express freight export supplement (WTO 2023) 1,000 FCFA Official
-
File the detailed export declaration in ASYCUDA World
What to do
A licensed customs broker files the detailed declaration in ASYCUDA World (SYDONIA World), with the sanitary or phytosanitary certificate and the certificate of origin when the importing country requires them. A simplified export declaration (DESE) is available to some exporters. For bulk cargo (ores, timber, grain), the DGDDI specific controls directorate may weigh ships to establish exported quantities. Administrative reference values are still used for processed wood products and some raw produce.
- Channel
- Online or at the counter
- Location
- Customs headquarters, 823 avenue Nelson Mandela, Oloumi industrial zone, Libreville, and customs offices at the port, airport and land borders
- Delay
- Average customs processing time for exports of 24 hours according to the authorities (WTO 2023) Official
- Fees
-
- Manganese export duty: 3.5% of the reference value according to the WTO (2023); the DGDDI states 3% and the 2019 mining code caps export duties at 1% according to the WTO. Rate to be confirmed with the DGDDI
- Gold export duty, 0% to 3% depending on the agreement and degree of processing
- Export duty on first stage processed timber (finance law no. 019/2020) 7.5% Official
- Export duty on second stage processed timber 3% Official
- Third stage processed timber exempt from export duty 0% Official
- Documents
-
Inspection, loading and VAT refund
What to do
After the declaration is endorsed and any inspection completed, the goods are loaded. Exports are zero-rated for VAT: the VAT paid on inputs is refunded at the exporter's request, within three months according to the WTO.
- Channel
- At the counter
- Location
- Customs headquarters, 823 avenue Nelson Mandela, Oloumi industrial zone, Libreville, and customs offices at the port, airport and land borders
- Delay
- VAT refund within three months (WTO 2023) Official
- Fees
-
- No specific published fee
- Documents
Process diagram (BPMN)
The diagram cannot be displayed: the BPMN file is invalid.
Documents to prepare
Tick each document as you go. Official templates can be downloaded when they exist.
-
Undertaking by which the exporter commits to repatriate the export proceeds to CEMAC and to sell the foreign currency to the domiciliation bank, following the template annexed to BEAC Instruction No. 006/GR/2019. It is part of the domicilia...
-
Supplier invoice showing the transaction value, the basis for customs value.
-
Transport document for the goods (bill of lading, air waybill or consignment note depending on the mode).
-
Proof of the international transport cost, required by customs and for the BIETC.
-
Detailed list of packages, their contents and weight.
-
Written declaration lodged in ASYCUDA World by a licensed customs broker, assigning a customs procedure to imported or exported goods (articles 145 onwards of the CEMAC customs code).
-
Electronic tracking document for international and domestic freight issued by the Gabonese Shippers' Council, required by customs for sea and air imports and also charged on exports.
Fees
| Step | Fee | Amount | Basis | Status |
|---|---|---|---|---|
| 1 | Not published (bank charges set by each bank) | Not published | Variable | |
| 2 | Export BIETC, all zones and modes (WTO 2023, CGC) | 2,500 FCFA | Fixed amount | Official |
| 2 | Express freight export supplement (WTO 2023) | 1,000 FCFA | Fixed amount | Official |
| 3 | Manganese export duty: 3.5% of the reference value according to the WTO (2023); the DGDDI states 3% and the 2019 mining code caps export duties at 1% according to the WTO. Rate to be confirmed with the DGDDI | Not published | Percentage | |
| 3 | Gold export duty, 0% to 3% depending on the agreement and degree of processing | Not published | Percentage | |
| 3 | Export duty on first stage processed timber (finance law no. 019/2020) | 7.5% | Percentage | Official |
| 3 | Export duty on second stage processed timber | 3% | Percentage | Official |
| 3 | Third stage processed timber exempt from export duty | 0% | Percentage | Official |
| 4 | No specific published fee | Not published |
Amounts marked "official" are taken from official publications or international institutions, cited in the sources of this sheet. See the sources
Legal basis
-
Regulation
CEMAC customs code -
Regulation
Regulation on foreign exchange in CEMAC -
Code
Mining code
Ask a question about this procedure
The assistant answers from the procedures and texts published on the portal, with sources.
Sources
6 sources cited
- Examen des politiques commerciales des pays de la CEMAC, rapport du Secrétariat, annexe 3 Gabon (WT/TPR/S/445, 16 août 2023) (opens in a new tab)
- La fiscalité douanière (copie archivée de douanes.ga) (opens in a new tab)
- Département des contrôles spécifiques (copie archivée de douanes.ga) (opens in a new tab)
- BIETC aérien (opens in a new tab)
- Doing Business 2020, profil économique du Gabon (données collectées en mai 2019) (opens in a new tab)
- Instruction n° 006/GR/2019 du 10 juin 2019 précisant les conditions et modalités de déclaration, domiciliation des exportations de biens et services et de rapatriement dans la CEMAC des recettes afférentes (opens in a new tab)
