{
    "schema_version": "1.0",
    "slug": "declaration-douane-exportation",
    "category": "customs_taxation",
    "regime": "export",
    "status": "published",
    "title": {
        "fr": "Déclaration en douane à l'exportation et droits de sortie",
        "en": "Export customs declaration and export duties"
    },
    "summary": {
        "fr": "Les exportations commerciales suivent les mêmes formalités d'enregistrement que les importations et donnent lieu à une déclaration en détail dans SYDONIA World. Le Gabon a supprimé la plupart des droits de sortie ; restent taxés le manganèse, l'or et les bois de première et deuxième transformation. Les exportations sont au taux zéro de TVA.",
        "en": "Commercial exports follow the same registration formalities as imports and require a detailed declaration in ASYCUDA World. Gabon has removed most export duties; manganese, gold and first and second stage processed timber remain taxed. Exports are zero-rated for VAT."
    },
    "product_scope": "all",
    "country_scope": {
        "type": "destination",
        "countries": "all"
    },
    "responsible_institution": {
        "slug": "dgdd",
        "name": {
            "fr": "Direction générale des douanes et droits indirects",
            "en": "Directorate General of Customs and Indirect Duties"
        },
        "acronym": "DGDDI"
    },
    "focal_point": null,
    "legal_basis": [
        {
            "slug": "code-douanes-cemac-2019",
            "title": {
                "fr": "Code des douanes de la CEMAC",
                "en": "CEMAC customs code"
            },
            "reference": "Règlement n° 05/19-UEAC-010A-CM-33 du 22 mars 2019 portant révision du Code des douanes de la CEMAC",
            "type": "code",
            "url": "https://www.finances.gouv.cg/fr/r%C3%A8glement-n%C2%B0-0519-ueac-010-cm-33-portant-r%C3%A9vision-du-code-des-douanes-de-la-communaut%C3%A9-economique-et",
            "superseded": false
        },
        {
            "slug": "reglement-change-cemac-2018",
            "title": {
                "fr": "Règlement portant réglementation des changes dans la CEMAC",
                "en": "Regulation on foreign exchange in CEMAC"
            },
            "reference": "Règlement n° 02/18/CEMAC/UMAC/CM du 21 décembre 2018",
            "type": "law",
            "url": "https://www.beac.int/p-des-changes/reglements/",
            "superseded": false
        },
        {
            "slug": "code-minier-2019",
            "title": {
                "fr": "Code minier",
                "en": "Mining code"
            },
            "reference": "Loi n° 037/2018 du 11 juin 2019 portant réglementation du secteur minier en République gabonaise",
            "type": "code",
            "url": "https://leap.unep.org/en/countries/ga/national-legislation/loi-ndeg0372018-du-11-juin-2019-portant-reglementation-du-secteur",
            "superseded": false
        }
    ],
    "prerequisites": [],
    "related_procedures": [],
    "steps": [
        {
            "position": 1,
            "title": {
                "fr": "Domicilier l'exportation et souscrire l'engagement de change (hors CEMAC, 5 millions de FCFA ou plus)",
                "en": "Domicile the export and sign the foreign exchange undertaking (outside CEMAC, 5 million FCFA or more)"
            },
            "description": {
                "fr": "L'instruction de la BEAC n° 006/GR/2019 du 10 juin 2019 vise les exportations de biens et de services hors de la CEMAC (article 1er). Sauf dispense, toute exportation d'une valeur d'au moins 5 millions de FCFA est domiciliée auprès d'un seul établissement de crédit agréé, qui accomplit pour l'exportateur les formalités bancaires jusqu'à l'apurement (articles 6 et 7). La domiciliation précède le passage en douane (article 9). Pour des biens, le dossier comprend la déclaration d'exportation, la copie du contrat commercial ou d'un document en tenant lieu, l'engagement de change ferme conforme au modèle annexé à l'instruction, le numéro d'identification fiscale et, pour les marchandises soumises à restriction, les autorisations requises (article 13). Sont notamment dispensés l'avitaillement des navires et aéronefs étrangers, les échantillons non destinés à la vente, les dons à un État étranger et les déménagements définitifs hors de la CEMAC (article 18). Le fractionnement d'une exportation pour rester sous le seuil est interdit (article 27). Les recettes sont rapatriées dans la CEMAC par la banque domiciliataire dans un délai maximal de 150 jours après l'exportation (article 20).",
                "en": "BEAC Instruction No. 006/GR/2019 of 10 June 2019 covers exports of goods and services outside CEMAC (article 1). Unless exempted, any export worth at least 5 million FCFA is domiciled with a single licensed credit institution, which carries out the banking formalities for the exporter until the file is cleared (articles 6 and 7). Domiciliation comes before customs clearance (article 9). For goods, the file contains the export declaration, a copy of the commercial contract or an equivalent document, the firm foreign exchange undertaking following the template annexed to the instruction, the tax identification number and, for restricted goods, the required authorisations (article 13). Exemptions include supplies to foreign ships and aircraft, samples not for sale, gifts to a foreign State and permanent removals outside CEMAC (article 18). Splitting an export to stay below the threshold is prohibited (article 27). Proceeds are repatriated to CEMAC through the domiciliation bank within 150 days of export at most (article 20)."
            },
            "authority": {
                "fr": "Établissement de crédit agréé (banque domiciliataire)",
                "en": "Licensed credit institution (domiciliation bank)"
            },
            "institution": {
                "slug": "banque-domiciliataire",
                "name": {
                    "fr": "Banques intermédiaires agréées (banques domiciliataires)",
                    "en": "Licensed intermediary banks (domiciliation banks)"
                },
                "acronym": null
            },
            "channel": "counter",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Délai de traitement non communiqué ; domiciliation avant le passage en douane et rapatriement des recettes sous 150 jours au plus (instruction BEAC n° 006/GR/2019, art. 9 et 20)",
                    "en": "Processing time not published; domiciliation before customs clearance and repatriation of proceeds within 150 days at most (BEAC Instruction No. 006/GR/2019, art. 9 and 20)"
                },
                "official": false
            },
            "prerequisites": [],
            "url": "https://www.beac.int/wp-content/uploads/2020/12/Instruction-N%C2%B0-006-GR-2019.pdf",
            "documents": [
                {
                    "slug": "engagement-change",
                    "name": {
                        "fr": "Engagement de change",
                        "en": "Foreign exchange undertaking"
                    },
                    "notes": {
                        "fr": "Pièce du dossier de domiciliation bancaire, exigée pour les exportations hors CEMAC d'au moins 5 millions de FCFA, sauf dispense (instruction BEAC n° 006/GR/2019, art. 6, 13 et 18)",
                        "en": "Part of the bank domiciliation file, required for exports outside CEMAC worth at least 5 million FCFA, unless exempted (BEAC Instruction No. 006/GR/2019, art. 6, 13 and 18)"
                    },
                    "template_url": null
                },
                {
                    "slug": "facture-commerciale",
                    "name": {
                        "fr": "Facture commerciale",
                        "en": "Commercial invoice"
                    },
                    "notes": null,
                    "template_url": null
                }
            ],
            "fees": [
                {
                    "label": {
                        "fr": "Non communiqué (frais bancaires propres à chaque banque)",
                        "en": "Not published (bank charges set by each bank)"
                    },
                    "amount": null,
                    "currency": "XAF",
                    "basis": "variable",
                    "official": false,
                    "source": null
                }
            ]
        },
        {
            "position": 2,
            "title": {
                "fr": "Obtenir le BIETC auprès du Conseil gabonais des chargeurs",
                "en": "Obtain the BIETC from the Gabonese Shippers' Council"
            },
            "description": {
                "fr": "L'exportateur enregistre l'expédition sur la plateforme BIETC du Conseil gabonais des chargeurs (CGC). Le bordereau couvre le fret sortant par mer, par air et par route et sert au suivi du trafic de fret organisé par l'ordonnance n° 009/PR/2014 du 20 août 2014.",
                "en": "The exporter records the shipment on the BIETC platform of the Gabonese Shippers' Council (CGC). The note covers outbound freight by sea, air and road and supports the freight traffic monitoring set up by ordinance no. 009/PR/2014 of 20 August 2014."
            },
            "authority": {
                "fr": "Conseil gabonais des chargeurs (CGC)",
                "en": "Gabonese Shippers' Council (CGC)"
            },
            "institution": {
                "slug": "cgc",
                "name": {
                    "fr": "Conseil gabonais des chargeurs",
                    "en": "Gabonese Shippers' Council"
                },
                "acronym": "CGC"
            },
            "channel": "both",
            "location": {
                "fr": "Bureau du Conseil gabonais des chargeurs à Owendo (dépôt des pièces)",
                "en": "Gabonese Shippers' Council office in Owendo (filing of documents)"
            },
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Non communiqué ; pour le fret aérien, le document est remis à l'arrivée après vérification et paiement",
                    "en": "Not published; for air freight the document is released on arrival after checks and payment"
                },
                "official": false
            },
            "prerequisites": [],
            "url": "https://cgcgabon.ga/bietc-aerien/",
            "documents": [
                {
                    "slug": "contrat-transport",
                    "name": {
                        "fr": "Contrat de transport",
                        "en": "Contract of carriage"
                    },
                    "notes": null,
                    "template_url": null
                },
                {
                    "slug": "facture-commerciale",
                    "name": {
                        "fr": "Facture commerciale",
                        "en": "Commercial invoice"
                    },
                    "notes": null,
                    "template_url": null
                },
                {
                    "slug": "facture-fret",
                    "name": {
                        "fr": "Facture ou attestation de fret",
                        "en": "Freight invoice or certificate"
                    },
                    "notes": null,
                    "template_url": null
                },
                {
                    "slug": "liste-colisage",
                    "name": {
                        "fr": "Liste de colisage",
                        "en": "Packing list"
                    },
                    "notes": null,
                    "template_url": null
                }
            ],
            "fees": [
                {
                    "label": {
                        "fr": "BIETC à l'exportation, toutes zones et tous modes (OMC 2023, CGC)",
                        "en": "Export BIETC, all zones and modes (WTO 2023, CGC)"
                    },
                    "amount": 2500,
                    "currency": "XAF",
                    "basis": "fixed",
                    "official": true,
                    "source": null
                },
                {
                    "label": {
                        "fr": "Supplément fret express à l'exportation (OMC 2023)",
                        "en": "Express freight export supplement (WTO 2023)"
                    },
                    "amount": 1000,
                    "currency": "XAF",
                    "basis": "fixed",
                    "official": true,
                    "source": null
                }
            ]
        },
        {
            "position": 3,
            "title": {
                "fr": "Déposer la déclaration en détail à l'exportation dans SYDONIA World",
                "en": "File the detailed export declaration in ASYCUDA World"
            },
            "description": {
                "fr": "Un commissionnaire en douane agréé dépose la déclaration en détail dans SYDONIA World, avec le certificat sanitaire ou phytosanitaire et le certificat d'origine lorsque le pays importateur les exige. Une déclaration simplifiée à l'exportation (DESE) existe pour certains exportateurs. Pour les vracs (minerais, bois, céréales), la direction des contrôles spécifiques de la DGDDI peut procéder au pesage des navires afin d'établir les quantités exportées. Les valeurs mercuriales restent utilisées pour les produits du bois transformés et certains produits du cru.",
                "en": "A licensed customs broker files the detailed declaration in ASYCUDA World (SYDONIA World), with the sanitary or phytosanitary certificate and the certificate of origin when the importing country requires them. A simplified export declaration (DESE) is available to some exporters. For bulk cargo (ores, timber, grain), the DGDDI specific controls directorate may weigh ships to establish exported quantities. Administrative reference values are still used for processed wood products and some raw produce."
            },
            "authority": {
                "fr": "Direction générale des douanes et droits indirects (DGDDI)",
                "en": "Directorate General of Customs and Indirect Duties (DGDDI)"
            },
            "institution": {
                "slug": "dgdd",
                "name": {
                    "fr": "Direction générale des douanes et droits indirects",
                    "en": "Directorate General of Customs and Indirect Duties"
                },
                "acronym": "DGDDI"
            },
            "channel": "both",
            "location": {
                "fr": "Hôtel des douanes, 823 avenue Nelson Mandela, zone industrielle d'Oloumi, Libreville, et bureaux de douane du port, de l'aéroport et des frontières",
                "en": "Customs headquarters, 823 avenue Nelson Mandela, Oloumi industrial zone, Libreville, and customs offices at the port, airport and land borders"
            },
            "delay": {
                "min_days": 1,
                "max_days": 1,
                "label": {
                    "fr": "Durée moyenne des procédures douanières à l'exportation de 24 heures selon les autorités (OMC 2023)",
                    "en": "Average customs processing time for exports of 24 hours according to the authorities (WTO 2023)"
                },
                "official": true
            },
            "prerequisites": [],
            "url": "https://www.douanes.ga/professionnels/procedures-douanieres",
            "documents": [
                {
                    "slug": "declaration-en-detail",
                    "name": {
                        "fr": "Déclaration en détail (déclaration en douane)",
                        "en": "Detailed customs declaration"
                    },
                    "notes": null,
                    "template_url": null
                },
                {
                    "slug": "facture-commerciale",
                    "name": {
                        "fr": "Facture commerciale",
                        "en": "Commercial invoice"
                    },
                    "notes": null,
                    "template_url": null
                },
                {
                    "slug": "liste-colisage",
                    "name": {
                        "fr": "Liste de colisage",
                        "en": "Packing list"
                    },
                    "notes": null,
                    "template_url": null
                },
                {
                    "slug": "engagement-change",
                    "name": {
                        "fr": "Engagement de change",
                        "en": "Foreign exchange undertaking"
                    },
                    "notes": {
                        "fr": "Pièce du dossier de domiciliation bancaire, exigée pour les exportations hors CEMAC d'au moins 5 millions de FCFA, sauf dispense (instruction BEAC n° 006/GR/2019, art. 6, 13 et 18)",
                        "en": "Part of the bank domiciliation file, required for exports outside CEMAC worth at least 5 million FCFA, unless exempted (BEAC Instruction No. 006/GR/2019, art. 6, 13 and 18)"
                    },
                    "template_url": null
                },
                {
                    "slug": "bietc",
                    "name": {
                        "fr": "Bordereau d'identification électronique de traçabilité des cargaisons (BIETC)",
                        "en": "Electronic cargo tracking note (BIETC)"
                    },
                    "notes": null,
                    "template_url": null
                }
            ],
            "fees": [
                {
                    "label": {
                        "fr": "Droit de sortie sur le manganèse : 3,5 % de la valeur mercuriale selon l'OMC (2023) ; la DGDDI indique 3 % et le code minier de 2019 plafonne les droits de sortie à 1 % selon l'OMC. Taux à confirmer auprès de la DGDDI",
                        "en": "Manganese export duty: 3.5% of the reference value according to the WTO (2023); the DGDDI states 3% and the 2019 mining code caps export duties at 1% according to the WTO. Rate to be confirmed with the DGDDI"
                    },
                    "amount": null,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": false,
                    "source": null
                },
                {
                    "label": {
                        "fr": "Droit de sortie sur l'or, de 0 à 3 % selon la convention et le degré de transformation",
                        "en": "Gold export duty, 0% to 3% depending on the agreement and degree of processing"
                    },
                    "amount": null,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                },
                {
                    "label": {
                        "fr": "Droit de sortie sur les bois de première transformation (loi de finances n° 019/2020)",
                        "en": "Export duty on first stage processed timber (finance law no. 019/2020)"
                    },
                    "amount": 7.5,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                },
                {
                    "label": {
                        "fr": "Droit de sortie sur les bois de deuxième transformation",
                        "en": "Export duty on second stage processed timber"
                    },
                    "amount": 3,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                },
                {
                    "label": {
                        "fr": "Bois de troisième transformation exonérés de droit de sortie",
                        "en": "Third stage processed timber exempt from export duty"
                    },
                    "amount": 0,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                }
            ]
        },
        {
            "position": 4,
            "title": {
                "fr": "Contrôle, embarquement et remboursement de TVA",
                "en": "Inspection, loading and VAT refund"
            },
            "description": {
                "fr": "Après visa de la déclaration et contrôles éventuels, la marchandise est embarquée. Les exportations relèvent du taux zéro de TVA : le remboursement de la TVA payée sur les intrants se fait à la demande de l'exportateur, avec un délai de trois mois selon l'OMC.",
                "en": "After the declaration is endorsed and any inspection completed, the goods are loaded. Exports are zero-rated for VAT: the VAT paid on inputs is refunded at the exporter's request, within three months according to the WTO."
            },
            "authority": {
                "fr": "DGDDI et Direction générale des impôts",
                "en": "DGDDI and Directorate General of Taxes"
            },
            "institution": {
                "slug": "dgdd",
                "name": {
                    "fr": "Direction générale des douanes et droits indirects",
                    "en": "Directorate General of Customs and Indirect Duties"
                },
                "acronym": "DGDDI"
            },
            "channel": "counter",
            "location": {
                "fr": "Hôtel des douanes, 823 avenue Nelson Mandela, zone industrielle d'Oloumi, Libreville, et bureaux de douane du port, de l'aéroport et des frontières",
                "en": "Customs headquarters, 823 avenue Nelson Mandela, Oloumi industrial zone, Libreville, and customs offices at the port, airport and land borders"
            },
            "delay": {
                "min_days": null,
                "max_days": 90,
                "label": {
                    "fr": "Remboursement de TVA dans un délai de trois mois (OMC 2023)",
                    "en": "VAT refund within three months (WTO 2023)"
                },
                "official": true
            },
            "prerequisites": [],
            "url": "https://www.wto.org/french/tratop_f/tpr_f/s445-04_f.pdf",
            "documents": [
                {
                    "slug": "declaration-en-detail",
                    "name": {
                        "fr": "Déclaration en détail (déclaration en douane)",
                        "en": "Detailed customs declaration"
                    },
                    "notes": null,
                    "template_url": null
                }
            ],
            "fees": [
                {
                    "label": {
                        "fr": "Sans frais spécifiques publiés",
                        "en": "No specific published fee"
                    },
                    "amount": null,
                    "currency": "XAF",
                    "basis": "fixed",
                    "official": false,
                    "source": null
                }
            ]
        }
    ],
    "indicative_summary": {
        "delay": {
            "fr": "24 heures en moyenne en douane selon les autorités (OMC 2023). Doing Business 2020 (données de mai 2019) : 60 heures de conformité documentaire et 96 heures de conformité aux frontières à l'exportation.",
            "en": "24 hours on average at customs according to the authorities (WTO 2023). Doing Business 2020 (May 2019 data): 60 hours of documentary compliance and 96 hours of border compliance on exports."
        },
        "cost": {
            "fr": "BIETC de 2 500 FCFA, droits de sortie limités à quelques produits. Doing Business 2020 (données de mai 2019) : 200 USD de conformité documentaire et 1 633 USD de conformité aux frontières à l'exportation.",
            "en": "BIETC of 2,500 FCFA, export duties limited to a few products. Doing Business 2020 (May 2019 data): USD 200 for documentary compliance and USD 1,633 for border compliance on exports."
        }
    },
    "version": 2,
    "validated_on": "2026-09-22",
    "validated_by": null,
    "next_review_on": "2027-09-22",
    "freshness_override": null,
    "bpmn_xml": "<?xml version=\"1.0\" encoding=\"UTF-8\"?>\n<bpmn:definitions xmlns:bpmn=\"http://www.omg.org/spec/BPMN/20100524/MODEL\" xmlns:bpmndi=\"http://www.omg.org/spec/BPMN/20100524/DI\" xmlns:dc=\"http://www.omg.org/spec/DD/20100524/DC\" xmlns:di=\"http://www.omg.org/spec/DD/20100524/DI\" id=\"Definitions_p8\" targetNamespace=\"https://gaboneco.ga/bpmn\" exporter=\"Gabon Eco\" exporterVersion=\"1.0-generated\">\n  <bpmn:collaboration id=\"Collaboration_p8\">\n    <bpmn:participant id=\"Participant_p8\" name=\"Déclaration en douane à l'exportation et droits de sortie\" processRef=\"Process_p8\"/>\n  </bpmn:collaboration>\n  <bpmn:process id=\"Process_p8\" name=\"Déclaration en douane à l'exportation et droits de sortie\" isExecutable=\"false\">\n    <bpmn:laneSet id=\"LaneSet_p8\">\n      <bpmn:lane id=\"Lane_1\" name=\"Banques intermédiaires agréées (banques domiciliataires)\">\n        <bpmn:flowNodeRef>Start_p8</bpmn:flowNodeRef>\n        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    "sources": [
        {
            "title": "Examen des politiques commerciales des pays de la CEMAC, rapport du Secrétariat, annexe 3 Gabon (WT/TPR/S/445, 16 août 2023)",
            "publisher": "Organisation mondiale du commerce (OMC)",
            "url": "https://www.wto.org/french/tratop_f/tpr_f/s445-04_f.pdf",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "La fiscalité douanière (copie archivée de douanes.ga)",
            "publisher": "Direction générale des douanes et droits indirects (DGDDI)",
            "url": "http://web.archive.org/web/20260604210906/https://www.douanes.ga/medias/documents/15/la-fiscalite-douaniere",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Département des contrôles spécifiques (copie archivée de douanes.ga)",
            "publisher": "Direction générale des douanes et droits indirects (DGDDI)",
            "url": "http://web.archive.org/web/20260606130620/https://www.douanes.ga/medias/documents/33/departement-des-controles-specifiques",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "BIETC aérien",
            "publisher": "Conseil gabonais des chargeurs (CGC)",
            "url": "https://cgcgabon.ga/bietc-aerien/",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Doing Business 2020, profil économique du Gabon (données collectées en mai 2019)",
            "publisher": "Banque mondiale",
            "url": "https://www.doingbusiness.org/content/dam/doingBusiness/country/g/gabon/GAB.pdf",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Instruction n° 006/GR/2019 du 10 juin 2019 précisant les conditions et modalités de déclaration, domiciliation des exportations de biens et services et de rapatriement dans la CEMAC des recettes afférentes",
            "publisher": "Banque des États de l'Afrique centrale (BEAC)",
            "url": "https://www.beac.int/wp-content/uploads/2020/12/Instruction-N%C2%B0-006-GR-2019.pdf",
            "retrieved_on": "2026-09-22"
        }
    ],
    "totals": {
        "steps": 4,
        "delay_min_days": 1,
        "delay_max_days": 91,
        "steps_without_delay": 2,
        "fixed_fees": [
            {
                "currency": "XAF",
                "min": 2500,
                "max": 3500
            }
        ],
        "percentage_fees": 5,
        "variable_fees": 1,
        "official_fees_only": true
    },
    "freshness": {
        "status": "up_to_date",
        "label": {
            "fr": "À jour",
            "en": "Up to date"
        }
    },
    "url": "https://gaboneco.ga/procedures/fiche/declaration-douane-exportation",
    "exported_at": "2026-09-23T07:52:36+01:00"
}