The Republic of Congo adheres to Central African import tariff regulations. 

Tariffs on imports

Tariffs on imports include:

General systems of preference

CEMAC member countries do not impose import duties on products made there.

Common external tariff

5% for category one goods (such as necessities), 10% for category two goods (such as raw materials), 20% for category three goods (such as most foods), and 30% for category four goods (all other products).

Processing fee 

(Redevance d’utilisation du système informatique): Varies from 20 to 60% of the cost of freight and insurance (CIF).

18 percent value-added tax (VAT).

Mineral water, cement, sugar, and chicken produced in the Congo all have a lower VAT of 10%.

Import commodities

All commodities entering the Republic of Congo must be accompanied by a bill of lading and an invoice. Farm products (including beef and poultry) must have sanitary certificates and import permissions, and permits are also needed for hazardous products (weapons, explosives, chemical products). Except for sugar and eggs, all product categories may be imported into the Republic of Congo. All private imports of weapons and ammunition are subject to Interior Ministry regulations. Along with various equipment for the agricultural sector, imports of cement are likewise exempt from import tariffs (though transient limits have periodically been placed on cement imports). Medical supplies, pharmaceutical inputs, and equipment importers pay a favorable rate of 2% on the CIF value of these goods.

President Kabila issued a new customs code in August 2010 to improve the investment climate. The code went into effect in February 2011 and offers numerous incentives to business owners, including streamlined customs procedures, protection for intellectual property rights, the verification of goods before payment, payment facilities, particularly in established economic zones, and a process for appealing customs decisions.

In addition to tariffs, there are several levies levied by various governmental organizations on imported commodities, frequently with little to no coordination. The additional taxes that importers pay on products and services range from 0.59 to 40 when official duties on imported goods are added on. On January 1st, 2012, the government enacted a value-added tax (VAT). 16 percent is the set VAT rate.

Items exempt from VAT

When made in Congo, several products are exempt from VAT, including milk products, vegetables, fruits, cereals, medications and medical supplies, and fertilizer.

The following products are VAT-exempt: 

• Items imported for charitable, educational, sporting, cultural, or religious purposes by non-profit organizations. 
• Official papers with stamps.
• Medical facilities or accredited organizations import human blood, organs, or prosthetic devices.
• Pharmaceutical products and inputs, as well as medical supplies covered by ministerial order.
• Gear for fishing.
• Chemicals, equipment, and materials that mining and oil firms import for prospecting, exploration, and research.
• Items imported for official use by consulates, diplomatic missions, and international organizations. 
• Furniture that is brought into the country for personal use by persons. 
• Items from an inheritance given by a deceased person to a living person in the nation.
• Funeral supplies, and goods used as test products. 
• Donations, bequests, or gratuities are given to the state, provinces, and decentralized territorial entities.
• Traveler luggage is exempt from duties and taxes associated with the customs code. 

The Office of Maritime Freight Management (OGEFREM), National Office of Transportation (ONATRA), Tax Authority (DGI), General Direction of Administrative Incomes (DGRAD), and the Congolese Office of Standards, L’Office Congolais du Contrôle (OCC), the import-export control agency, is among the main tax collection organizations. Based on specified rates from the tariff schedule, the DGDA assesses and collects tariffs and levies. All imports worth more than $2,500 are subject to a 2 percent (ad valorem) tax, a fee of $5 per ton of goods, and a sliding scale for imports valued at less than $2,500.

A little fee is required from duty-free importers for internal usage and consumption. Duty-free importers are required to pay a $5 ad valorem administrative fee (This fee applies only when the importer is partially exempted).