The external tariff of the DRC is based on a 1949 directive that became law in 1950. (Note: The DRC gained independence from Belgium in 1960). Since then, there have been no significant changes made to it. In 1998, the DRC implemented a uniform approach for classifying tariffs. 2008 saw an average tariff rate of 12 percent in the DRC, according to the World Trade Organization (WTO). Ad valorem pricing and a cost, insurance, and freight (CIF) basis apply to all of DRC’s tariffs.
Import levies and tariff structure in DRC
The following three rates are part of the DRC’s import levies and tariff structure:
- 20% for clothing, furniture, cigarettes, and other finished products.
- 5% for equipment goods, rough raw materials, agricultural and veterinary supplies, and unassembled equipment.
- 10% for large consumed food items, industrial inputs, spare parts, and items for social services.
The DRC does not impose import taxes on postage stamps, fiscal stamps, stamped papers with face values, central bank notes, or titles. Imported commodities for official use by embassies, consulates, and international organizations are exempt, as are imported products for the personal use of diplomatic agents, consular personnel, and international civil servants. 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.
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 percent when official duties on imported goods are included in. On January 1st, 2012, the government enacted a value-added tax (VAT). 16 percent is the set VAT rate.
VAT-exempt items
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.
- A ministerial decree covering pharmaceutical items and inputs.
- Fishing gear.
- Supplies and materials that mining and oil industries import for prospecting, exploring, and research.
- Items imported for official use by consulates, diplomatic missions, and international organizations.
- Items from an inheritance handed to a live DRC resident by a deceased person.
After limiting the importation of vehicles for many years to those that were less than 10 years old, a ministerial order issued in April 2017 allowed the importation of vehicles made no more than 20 years prior. 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 the main tax collection organizations in the Democratic Republic of the Congo (DRC).
Tariffs and levies
Based on set rates specified in the DRC’s tariff schedule, the DGDA evaluates 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).
By a contract with the GDRC’s customs agency, BIVAC has been the DRC’s approved agent for a pre-shipment inspection of imports valued at $2,500 or more since June 2006. An invoice with a complete description of the products to be sent and a statement accepting examination are both requirements from BIVAC for exporters.
