Customs clearance and taxation
Import customs declaration and applicable duties
All imported goods must be covered by a detailed declaration assigning them a customs procedure, under the CEMAC customs code revised in 2019. In Gabon the declaration is lodged by a licensed customs broker in ASYCUDA World (SYDONIA World), in service since 13 January 2020. Duties follow the CEMAC common external tariff in four bands (5, 10, 20 and 30%), plus community levies and VAT.
- Steps
- 6
- Total indicative delay
- At least 1 day
- 4 steps without a published delay
- Indicative
- Total indicative cost
- 81,500 FCFA
- plus 14 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
-
Transmission of the manifest and summary declaration
What to do
The shipping line, agent or master lodges the cargo manifest as the summary declaration. When sent electronically it must reach customs at least 48 hours before the ship arrives; on paper, within 24 hours of arrival (excluding Sundays and public holidays). For road transport the driver hands a waybill to the first customs office.
- Channel
- Online
- Location
- Customs headquarters, 823 avenue Nelson Mandela, Oloumi industrial zone, Libreville, and customs offices at the port, airport and land borders
- Delay
- Electronic manifest no later than 48 hours before the ship arrives Official
- Fees
-
- No specific published fee
- Documents
-
Appoint a licensed customs broker
What to do
Detailed declarations are handled by a licensed customs broker (article 148 of the revised CEMAC customs code). Public administrations, diplomatic missions and international organisations may declare on their own account. Broker licensing is governed by CEMAC regulation no. 11/10-UEAC-207-CM-21 of 28 October 2010 and requires a bank guarantee of 25,000,000 FCFA. The DGDDI publishes the list of licensed brokers.
- Institution
- Licensed customs brokers
- Channel
- At the counter
- Delay
- Not published
- Fees
-
- Not published (fees set freely by the broker)
- Documents
-
Domicile the import with a bank (5 million FCFA or more)
What to do
Under BEAC Instruction No. 007/GR/2019 of 10 June 2019, any import of goods or services with an FOB value of at least 5 million FCFA, determined under the CEMAC customs code, is domiciled by the importer with a licensed intermediary in the country of final destination, unless exempted (article 6). Domiciliation comes before any transfer, commitment or customs clearance, and is made with a single credit institution (article 7). For goods, the file contains the pro forma invoice, the contract where applicable, the import declaration, the tax identification number or an equivalent document and, for restricted products, the required authorisation (article 11). The bank issues a domiciliation certificate whose references must appear on the import documents (articles 12 and 13). Where domiciliation is mandatory, customs reject any detailed declaration without it (article 27). Exemptions include purchases under customs control, gifts to CEMAC States, personal effects and household removals, and returned goods that involve no payment (article 14). The supplier may only be paid through the domiciliation bank (article 15), and the file is cleared within three months of payment for goods (article 21). Splitting an import to stay below the threshold is prohibited (article 26). Companies in the extractive sector are covered by a separate instruction, No. 001/GR/2022.
- Channel
- At the counter
- Delay
- Processing time not published; domiciliation before any payment and before customs clearance (BEAC Instruction No. 007/GR/2019, art. 7)
- Fees
-
- Not published (bank charges set by each bank)
-
Lodge the detailed declaration in ASYCUDA World
What to do
The detailed declaration is made in writing and contains all information needed to apply customs measures (article 156). It may be lodged before the goods arrive (article 147) and release may be granted before arrival. In 2022 more than 90% of declarations were processed electronically; electronic signatures were not yet accepted. According to the WTO, the Oyem and Bitam offices were not yet connected to ASYCUDA World.
- Channel
- Online
- Location
- Customs headquarters, 823 avenue Nelson Mandela, Oloumi industrial zone, Libreville, and customs offices at the port, airport and land borders
- Delay
- Not published
- Fees
-
- IT fee (RUSID) per declaration
- Documents
-
Assessment of duties and taxes
What to do
Customs value follows the WTO customs valuation agreement as incorporated in the CEMAC code. Customs duties follow the four bands of the common external tariff, with national exceptions (reduced 5% rate for agriculture, timber, large industrial projects or the cost of living programme). On top come the TCI, the CCI, the OHADA levy, the African Union levy, VAT and, where relevant, excise duties, computed on the customs value plus import duties. Approved goods originating in CEMAC benefit from the zero-rated generalised preferential tariff but remain liable to domestic taxes.
- Channel
- Online
- Delay
- Not published
- Fees
-
- Customs duty, category 1, basic necessities 5% Official
- Customs duty, category 2, raw materials and capital goods 10% Official
- Customs duty, category 3, intermediate and miscellaneous goods 20% Official
- Customs duty, category 4, consumer goods 30% Official
- CEMAC community integration tax (TCI), on imports from outside CEMAC 1% Official
- ECCAS community integration contribution (CCI), on imports from outside ECCAS 0.4% Official
- OHADA levy 0.05% Official
- African Union levy, on goods originating from non-member countries 0.2% Official
- VAT at the standard rate (reduced rates of 10% and 5%, zero rate for some products) 18% Official
- Excise duties on some products (alcoholic drinks, tobacco, perfumes and cosmetics, some luxury foods), 5% to 40%
- IT fee (RUSID), proportional to system use, per declaration
- Documents
-
Inspection, payment and release
What to do
The declaration is routed by the risk management system introduced in 2016. Containers may be scanned at the importer's expense unless exempt. After payment in cash or through a removal credit, customs grant release. Disputes up to 50 million FCFA are handled by the director general of customs, above that by the minister of finance.
- 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 of 24 hours after a complete declaration is filed according to the authorities (WTO 2023) Official
- Fees
-
- Scanning fee per twenty-foot equivalent container, excluding tax 81,500 FCFA Official
- 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.
-
Summary declaration lodged by the shipping line, agent or master, sent electronically no later than 48 hours before the ship arrives.
-
Authority given by the importer or exporter to the licensed customs broker to complete formalities on its behalf.
-
Supplier invoice showing the transaction value, the basis for customs value.
-
Certificate issued by the Directorate General of Taxes stating the taxpayer's identification, activity, address and tax identification number (NIF).
-
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).
-
Sea transport document required by customs for imports by sea.
-
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.
-
Document stating the country of origin of the goods; requested on imports into Gabon and on exports when the importing country requires it. In CEMAC trade it allows approved products to benefit from the generalised preferential tariff.
-
Detailed list of packages, their contents and weight.
-
Insurance certificate for the goods carried, requested for the detailed declaration on sea imports.
-
Receipt for payment of the duties and taxes assessed, required before the goods are collected.
Fees
| Step | Fee | Amount | Basis | Status |
|---|---|---|---|---|
| 1 | No specific published fee | Not published | ||
| 2 | Not published (fees set freely by the broker) | Not published | Variable | |
| 3 | Not published (bank charges set by each bank) | Not published | Variable | |
| 4 | IT fee (RUSID) per declaration | Not published | Variable | |
| 5 | Customs duty, category 1, basic necessities | 5% | Percentage | Official |
| 5 | Customs duty, category 2, raw materials and capital goods | 10% | Percentage | Official |
| 5 | Customs duty, category 3, intermediate and miscellaneous goods | 20% | Percentage | Official |
| 5 | Customs duty, category 4, consumer goods | 30% | Percentage | Official |
| 5 | CEMAC community integration tax (TCI), on imports from outside CEMAC | 1% | Percentage | Official |
| 5 | ECCAS community integration contribution (CCI), on imports from outside ECCAS | 0.4% | Percentage | Official |
| 5 | OHADA levy | 0.05% | Percentage | Official |
| 5 | African Union levy, on goods originating from non-member countries | 0.2% | Percentage | Official |
| 5 | VAT at the standard rate (reduced rates of 10% and 5%, zero rate for some products) | 18% | Percentage | Official |
| 5 | Excise duties on some products (alcoholic drinks, tobacco, perfumes and cosmetics, some luxury foods), 5% to 40% | Not published | Percentage | |
| 5 | IT fee (RUSID), proportional to system use, per declaration | Not published | Variable | |
| 6 | Scanning fee per twenty-foot equivalent container, excluding tax | 81,500 FCFA | Fixed amount | Official |
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 -
Law
CEMAC customs tariff and common external tariff -
Regulation
CEMAC regulation on licensed customs brokers
Related procedures
Ask a question about this procedure
The assistant answers from the procedures and texts published on the portal, with sources.
Sources
8 sources cited
- La fiscalité douanière (copie archivée de douanes.ga) (opens in a new tab)
- Schéma de dédouanement (copie archivée de douanes.ga) (opens in a new tab)
- Procédure de dédouanement maritime (copie archivée de douanes.ga) (opens in a new tab)
- Commissionnaires en douane agréés (copie archivée de douanes.ga) (opens in a new tab)
- 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)
- Gabon : les services de douanes se dotent du système SYDONIA World (opens in a new tab)
- Le code révisé des douanes de la CEMAC, trois ans après (opens in a new tab)
- Instruction n° 007/GR/2019 du 10 juin 2019 précisant les conditions et modalités de déclaration, domiciliation et de règlement des importations de biens et de services (opens in a new tab)
