Law
CEMAC customs tariff and common external tariff
Summary
This act, adopted by the Central African Customs and Economic Union (UDEAC), which CEMAC succeeded, sets the general provisions of the common customs tariff, based on the Harmonized System nomenclature. It includes the common external tariff (CET), applied to goods from third countries, and the preferential tariff for goods originating in the Community, which move duty free under a certificate of origin. The CET customs duty has four rate categories: 5 % for basic necessities, 10 % for raw materials and capital goods, 20 % for intermediate and miscellaneous goods, and 30 % for ordinary consumer goods. The act has been amended several times, notably in 1994, 1998 and 2007, and the nomenclature has since been updated. In Gabon these rates are added to the other duties and taxes collected on imports.
