Regulation
CEMAC customs code
Summary
This regulation, adopted by the UEAC Council of Ministers at its meeting of 22 March 2019 and signed in N'Djamena on 8 April 2019, revises the Community customs code and repeals regulation no. 05/01-UEAC-097-CM-06 of 3 August 2001. Applicable in Gabon as in the other member states, the annexed code has close to 500 articles. It defines the customs territory, the organisation and powers of the customs administration, rules of origin and customs valuation, the movement of goods and the detailed declaration, payment of duties and taxes and guarantees. It governs economic and suspensive procedures such as transit, bonded warehousing, temporary admission, inward and outward processing and temporary export, as well as duty exemptions. Finally, it sets out customs disputes, offences and penalties. Every operator importing into or exporting from Gabon is subject to it.
Procedures that rely on this text
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Origin of goods: CEMAC zone and European Union
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Export customs declaration and export duties
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Import customs declaration and applicable duties
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Exporting processed timber
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Exporting cocoa to the European Union
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Exporting goods from Gabon
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Exporting manganese and other mining products
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Importing food products
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Importing goods into Gabon