CUSTOMS DUTIES: SOUTH AFRICA TO GABON

Overview of Customs Duties from South Africa to Gabon

When exporting goods from South Africa to Gabon, exporters must navigate the customs regulations established by Gabon's participation in the Central African Economic and Monetary Community (CEMAC). Gabon applies a Common External Tariff (CET) structure that categorizes products into four distinct duty brackets, with rates varying based on the nature and processing level of goods. Additionally, a processing fee and Value Added Tax (VAT) apply to most imported goods. Understanding these regulations is essential for accurate cost calculations and compliance with Gabonese customs authorities.

General Duty Rates

Gabon follows the CEMAC tariff structure with the following Common External Tariff rates:

Product Category	Description	Duty Rate
Category One	Basic products (e.g., raw agricultural goods, primary materials)	5%
Category Two	Raw materials and unprocessed goods	10%
Category Three	Intermediate products (e.g., most food items, semi-processed goods)	20%
Category Four	All other products (finished goods, consumer products)	30%

Additional Fees: A processing fee known as RUSID (Redevance d'utilisation du système informatique) is applied and can vary from 2% to 80% of the Cost of Insurance and Freight (CIF) value, depending on the product classification.

Value Added Tax (VAT): A standard VAT of 18% is applied to most imported goods. However, certain products qualify for reduced VAT rates or exemptions:

• Reduced VAT (10%): Mineral water, cement, sugar, and chicken produced in Gabon
• VAT Exempt: Milk products, butter, margarine, cereals, medicine and medical supplies, and fertilizer

Required Documents

The following documentation is typically required for customs clearance when exporting from South Africa to Gabon:

• Commercial Invoice (original and copies)
• Packing List detailing contents, weights, and dimensions
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin (demonstrating country of manufacture)
• Import License or Declaration (if required by product type)
• Product specifications and technical documentation
• Insurance Certificate (if CIF terms apply)
• Customs Declaration Form (completed in accordance with Gabonese requirements)
• Any applicable health, safety, or quality certificates

Important Regulations

Exporters should be aware of the following key regulations and considerations:

• General System of Preference (GSP): No import tariffs apply to goods produced within CEMAC-member countries. South Africa, however, is not a CEMAC member, so GSP benefits do not apply to South African exports.
• Prohibited and Restricted Imports: Gabon maintains restrictions on certain product categories. Verify product eligibility before shipment.
• Labeling and Marking Requirements: All goods must comply with Gabonese labeling standards, including information in French.
• Special Economic Zone: Companies operating in Gabon's Special Economic Zone may be exempt from customs taxes and certain income taxes.
• VAT Reimbursement Issues: Companies have reported delays in receiving VAT reimbursements from the Gabonese government. Plan cash flow accordingly.

Trade Agreements

Gabon is a signatory to the African Continental Free Trade Area (AfCFTA), which was signed in April 2018. This agreement aims to create a single African market of economic cooperation among African Union member states. However, the free trade area will only take effect once all protocols are finalized and ratified by at least 22 countries. Currently, the agreement has not yet fully entered into force, so preferential tariff treatment under AfCFTA is not yet available. Exporters should monitor developments in the AfCFTA implementation for potential future duty reductions.

For specific product classifications and applicable duty rates, consult the Harmonized System (HS) codes and contact Gabonese customs authorities or a qualified customs broker with expertise in Central African trade regulations.