Gabon - Country Commercial Guide
Import Tariffs

Includes the barriers (tariff and non-tariff) that U.S. companies face when exporting to this country.

Last published date: 2021-10-11

In April 2018, Gabon signed a free trade agreement to create a single African market of economic cooperation called the AfCFTA (African Continental Free Trade Area) with 44 out of 55 other Africa Union member states. The free trade area will only take effect when all protocols are finalized and ratified by at least 22 countries.

Gabon organized in June 2018 a series of a three-day workshop training sessions for economic stakeholders and National Committees for the Admission of Industrial Products to the ECCAS-CEMAC Preferential Tariff regime.  The training was to enable Gabonese companies to take advantage of the opportunities offered by the approximately 170 million-strong community market of the sub-region, which will extend to the rest of Africa with the advent of the AfCFTA.

Gabon and its neighbors follow the import tariff structure of Central Africa.  Import tariffs include:

General Systems of Preference:  no import tariffs for goods produced within a CEMAC-member country.

Common External Tariff:  5 percent for Category One products (e.g., basic products), 10 percent for Category Two (e.g., raw materials), 20 percent for Category Three (e.g., intermediate products such as most food), and 30 percent for Category Four (all other products).

Processing Fee (Redevance d’utilisation du systeme informatique, RUSID):  can vary from 2%-80% of the cost of insurance and freight (CIF).

The Value Added Tax (VAT) is generally 18 percent.  A reduced VAT of 10 percent is applicable to mineral water, cement, sugar, and chicken produced in Gabon.  Milk products, butter, margarine, cereals, medicine and medical supplies, and fertilizer are exempt from VAT.  Companies operating in the Special Economic Zone are exempt from customs taxes and some income taxes.