The Republic of Congo follows 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: Five 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): Varies from 20 to 60 percent of the cost of insurance and freight (CIF).
• Value Added Tax (VAT): 18 percent. A reduced VAT of 10 percent is applicable to mineral water, cement, sugar, and chicken produced in Congo.  Several products are exempt from VAT when produced in Congo, including milk products, vegetables, fruits, cereals, drugs and medical supplies, and fertilizer.