CUSTOMS DUTIES: LIECHTENSTEIN TO GABON

Customs Duties and Import Regulations: Liechtenstein to Gabon

Trade between Liechtenstein and Gabon is subject to Gabon's customs regulations and tariff structure. As a Central African nation, Gabon applies the CEMAC (Economic and Monetary Community of Central Africa) common external tariff system to imports from non-member countries, including Switzerland and its associated territories. Liechtenstein, while not part of the EU customs union, may benefit from certain preferential arrangements depending on the specific nature of goods and applicable trade agreements. Exporters should be aware that Gabon's import process involves multiple fees and taxes beyond the base tariff rate.

General Duty Rates

Gabon applies a tiered tariff structure based on product categories under the CEMAC common external tariff system. The following rates apply to goods originating from countries outside the CEMAC region:

Product Category	Description	Tariff Rate
Category One	Basic products	5%
Category Two	Raw materials	10%
Category Three	Intermediate products (including most food items)	20%
Category Four	All other products	30%
Processing Fee (RUSID)	Redevance d'utilisation du système informatique	2-80% of CIF value
Value Added Tax (VAT)	Standard rate on imported goods	18%

The processing fee (RUSID) is calculated on the cost of insurance and freight (CIF) and can significantly impact the total landed cost of imported goods. The VAT rate of 18% is applied to the sum of the product value, tariffs, and processing fees.

Required Documentation

• Commercial invoice with detailed product descriptions and values
• Packing list specifying the contents and weight of each shipment
• Bill of lading or air waybill proving shipment details
• Certificate of origin documenting the country of manufacture
• Import license or permit (if required for specific product categories)
• Customs declaration form completed according to Gabonese requirements
• Insurance documents if goods are insured
• Product-specific certifications or compliance documents as required
• Proof of payment of customs duties and fees

Important Regulations

Prohibited and Restricted Imports: Gabon maintains lists of prohibited and restricted imports. Exporters must verify that their products are not on these restricted lists before shipment. Certain products may require special permits or licenses.

Labeling and Marking Requirements: All imported goods must comply with Gabonese labeling and marking standards. Products should be clearly marked with the country of origin and other required information in French (the official language of Gabon).

VAT Reimbursement Issues: Companies have reported delays in receiving VAT reimbursements from the Gabonese government. Plan accordingly for cash flow management when importing goods subject to VAT.

Special Economic Zones: Companies operating in Gabon's Special Economic Zones may be exempt from customs taxes and certain income taxes, which can provide significant cost advantages.

Trade Agreements

AfCFTA (African Continental Free Trade Area): In April 2018, Gabon signed the AfCFTA agreement with 44 other African Union member states. This free trade area aims to create a single African market for economic cooperation. However, the agreement only takes effect when all protocols are finalized and ratified by at least 22 countries. Once fully implemented, this agreement may provide preferential tariff rates for goods originating from other AfCFTA member states.

CEMAC Membership: As a CEMAC member state, Gabon applies a General System of Preference that eliminates import tariffs for goods produced within other CEMAC-member countries. Liechtenstein goods do not qualify for this preferential treatment.

Exporters from Liechtenstein should consult with customs brokers or trade specialists familiar with Gabonese regulations to ensure compliance and optimize tariff classifications. The specific duty rate applicable to your goods depends on their HS (Harmonized System) code classification, which may vary by product type.