Republic of Congo - Import TariffsRepublic of Congo - Import Tariffs
The Republic of Congo 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% for category one products (e.g., basic products), 10% for category two (e.g., raw materials), 20% for category three (e.g., intermediate products such as most food), and 30% for category four (all other products).
- Processing Fee (Redevance d’utilisation du systeme informatique) –can vary from 20%-60% of the cost of insurance and freight (CIF).
Value Added Tax (VAT) is generally 18%. A reduced VAT of 10% is applicable to mineral water, cement, sugar and chickens produced in the Republic of Congo. The following products, when produced in the Republic of Congo, are exempt from VAT: milk products, and some agricultural products (e.g.: vegetables, fruits, cereals, drugs and medical supplies, and fertilizer).