VI. TRADE REGULATIONS AND STANDARDS

TARIFF AND IMPORT TAXES

CUSTOM TAXES ARE APPLIED TO ALL GOODS IMPORTED INTO GABON.
FOUR CATEGORIES OF TAXATION ARE APPLIED BY CUSTOMS:

CATEGORY 1: BASIC PRODUCT -  IN THIS CATEGORY ENTER MEDICINES,
VACCINES, AND OTHER MEDICAL SUPPLIES, AS WELL AS RICE AND WHEAT.
CUSTOMS TAX LEVEL FOR CATEGORY 1 IS 5 PERCENT OF CIF PRICE.

CATEGORY 2: RAW MATERIALS - THIS CATEGORY CONCERNS RAW MATERIALS
USED IN THE INDUSTRIAL SECTOR- CUSTOMS TAX LEVEL USED IS 10
PERCENT OF CIF PRICE.

CATEGORY 3: INTERMEDIATE PRODUCTS - THIS CATEGORY INCLUDES MOST
FOOD PRODUCTS IMPORTED INTO GABON - CUSTOMS TAX LEVEL ON CATEGORY
3 IS 20 PERCENT OF CIF PRICE

CATEGORY 4: USUAL CONSUMER GOODS SUCH AS DRINKS, PERFUMES,
CUSTOMS TAX LEVEL ON CATEGORY 4 IS 30 PERCENT OF CIF PRICE.

OTHER TAXES ARE ALSO APPLIED TO IMPORTED PRODUCTS ESPECIALLY THE
TURNOVER TAX (TCA) WHICH VARIES FROM 0 PERCENT TO 10 PERCENT. O
PERCENT APPLIES TO MANY PRODUCTS IN CATEGORY ONE SUCH AS RICE,
BUT 5 PERCENT IS PAID ON WHEAT.


CUSTOMS VALUATION

BASED ON CIF (COST INSURANCE AND FREIGHT) VALUE STIPULATED IN THE
BILL OF LADING.

IMPORT AND EXPORT LICENSE AND DOCUMENTATION

AN IMPORT LICENSE IS REQUIRED FOR ALL IMPORTS EXCEEDING 500,000
CFA FRANCS.  AN EXPORT LICENSE IS REQUIRED. ALL GOODS ENTERING
INTO GABON SHOULD HAVE A BILL OF LADING.

TEMPORARY ENTRY

SOME GOODS ENTER GABON DUTY FREE ON A TEMPORARY BASIS, ESPECIALLY
EQUIPMENT USED IN THE CRUDE OIL SECTOR SUCH AS SEISMIC BOATS,
DRILLING EQUIPMENT, ETC....

LABELLING

ALL GOODS ENTERING GABON SHOULD BE LABELED IN FRENCH IF POSSIBLE.

PROHIBITED IMPORTS

THE IMPORTS OF THE FOLLOWING PRODUCTS ARE BANNED: SUGAR, OIL,
SOME DOMESTIC SOAP, CEMENT, AND MINERAL WATERS HAVING THE SAME
QUALITY AS THE GABONESE MINERAL WATER ANDZA.  IN 1993, THE
MINISTRY OF INTERIOR ISSUED A DECREE BANNING THE PRIVATE IMPORT
OF ALL FIREARMS AND MUNITIONS.

STANDARDS

GABON GENERALLY USES FRENCH STANDARDS.

FREE TRADE ZONES

THERE IS NO FREE TRADE ZONE IN GABON.

MEMBERSHIP IN FREE TRADE ARRANGEMENTS

GABON IS NOT A MEMBER OF ANY FREE TRADE ARRANGEMENT.