CUSTOMS DUTIES: GABON TO FRANCE

Overview of Customs Duties from Gabon to France

When exporting goods from Gabon to France, your shipments enter the European Union customs territory and are subject to EU import regulations and tariff classifications. France, as an EU member state, applies the Common Customs Tariff (CCT) and EU-wide import procedures. All products must be declared to customs authorities according to their classification in the Combined Nomenclature system, an eight-digit coding system that determines applicable duty rates, taxes, and regulatory requirements.

The import process involves calculating landed costs based on the Cost, Insurance, and Freight (CIF) value, which includes the product price, shipping, insurance, and other associated fees. Understanding these requirements is essential for accurate cost estimation and compliance with EU customs regulations.

General Duty Rates and Import Taxes

Tax/Duty Type	Rate/Threshold	Notes
Standard Import VAT	20%	Applied to CIF value of all imports
Reduced VAT - Medicine	2.1%	Applies to pharmaceutical products
Reduced VAT - Food & Agricultural Products	5.5%	Applies to food and agricultural goods
Reduced VAT - Selected Services	10%	Applies to specific service categories
Duty De Minimis Threshold	150 EUR	Imports below this FOB value are duty-free
Tax De Minimis Threshold	0 EUR	All imports subject to VAT regardless of value
France Low-Value Levy (Effective March 1, 2026)	2 EUR per unique HS code	Applied to parcels under 150 EUR from outside EU
EU Low-Value Import Fee (Effective July 1, 2025)	3 EUR per shipment	Additional fee on low-value imports to EU
Product-Specific Duties	Varies by HS code	Contact our experts for specific product classifications

Required Documentation

• Commercial Invoice detailing product description, quantity, unit price, and total value
• Packing List specifying contents, weights, and dimensions of each package
• Bill of Lading or Airway Bill for proof of shipment
• Certificate of Origin confirming Gabon as country of origin
• Import/Export Declaration forms as required by EU customs
• Product-specific documentation (certificates of compliance, health certificates, etc.)
• Proof of payment of duties and taxes (when applicable)
• VAT registration documentation (for B2B transactions)

Important Regulations

Harmonized System Classification: All products must be classified according to the Combined Nomenclature (CN) system, an eight-digit EU coding system based on the Harmonized System. This classification determines applicable tariff rates and regulatory requirements. Consult the EU's Integrated Tariff database for specific product classifications.

VAT Collection: France implements the Import One-Stop Shop (IOSS) system for VAT collection on cross-border imports. The standard VAT rate of 20% is applied to the CIF value. B2B transactions with valid VAT registration numbers may qualify for reverse charge mechanisms as of January 2022.

Low-Value Import Levies: As of March 1, 2026, France charges a 2 EUR levy per unique HS code on parcels valued under 150 EUR. Additionally, the EU charges a 3 EUR duty fee on low-value imports effective July 1, 2025. These fees are separate from and in addition to standard VAT.

Prohibited and Restricted Items: Certain goods may be prohibited or restricted from import into the EU. Verify that your products comply with EU import regulations before shipment.

Trade Agreements and Preferential Access

Gabon is a member of the African Union and participates in various trade arrangements. However, specific preferential trade agreements between Gabon and the European Union should be verified through official EU and Gabonese customs authorities. Most products from Gabon enter France under standard Common Customs Tariff rates unless specific preferential agreements apply. Exporters should consult with customs brokers or trade authorities to determine if any preferential duty rates are available for their specific products.

For detailed information on product-specific tariff rates and classification, consult the EU's Integrated Tariff database or contact qualified customs brokers specializing in EU imports.