Procedures
Duty and tax simulator
Estimate the customs duty, community levies, excise and VAT payable on imports into Gabon for a product, from its customs value and origin.
- Tariff lines covered
- 212
- Lines with an official rate
- 195
How the calculation works
- The customs duty depends on the category of the CEMAC common external tariff (CET): 0%, 5%, 10%, 20% or 30% of the customs value.
- Goods from outside CEMAC also pay the community integration tax (1%), the ECCAS contribution (0.4%) outside ECCAS, the OHADA levy (0.05%) outside OHADA and the African Union levy (0.2%) outside the African Union.
- Excise duties apply to drinks, tobacco, cosmetics and a few luxury products. On imports, their base is the customs value plus the duties and taxes collected at the border, excluding VAT.
- VAT (18%, or 10% and 5% for some products) is computed on the customs value plus customs duty and excise.
- Goods originating in CEMAC, with a movement certificate, are exempt from customs duty and community levies.
What the simulator does not cover
- Exemptions and special regimes (investment agreements, special economic zones, temporary admission, cost-of-living derogations).
- The IT fee, the scanning fee (81,500 FCFA per TEU container according to the WTO in 2022), port, forwarding and inspection charges.
- No tariff preference applies to imports from the European Union: the Central Africa economic partnership agreement is implemented by Cameroon only.
- The demonstration table covers about 200 six-digit headings. Line rates are those recorded by the World Bank (WITS) for 2022.
