Directive harmonising member states' legislation on excise duties

This directive, signed in N'Djamena on 8 April 2019 and in force from that date, harmonises excise duties across CEMAC member states, including Gabon. It replaces the excise provisions of the 2011 directive. Alcoholic beverages, tobacco products, large-engine passenger cars and motorcycles above 250 cc are compulsorily subject to excise. The directive sets minimum ad valorem rates: 30 % for tobacco, 25 % for alcoholic beverages and 12.5 % for cars and motorcycles, and states may add a specific duty. It allows states to tax other products, such as soft drinks, perfumes, luxury goods or telephone communications. It prohibits any preference for locally made products and exempts inputs needed for local production under conditions.