Goods imports whose FOB value is higher than 500,000 CFA Francs must be subjected to a previous import license delivered by Foreign Trade Directorate. As for imports, whose value is lower than 500,000 CFA Francs, license is required for goods originating from countries not belonging to the European Union. Import license is required for goods submitted to quotas imposed to protect national production.
Goods manufactured in Gabon are subjected to protection, the producing company must deliver to the importer an indebtedness certificate bearing the stamp of the Ministry of foreign trade.
Documents Required
Documents should be in French unless the importer can give assurance that English will be accepted by customs and bank officials. The following documents are required for customs clearance: Air Waybill; Bill of Lading; Certificate of Origin (in a minimum of three copies); Commercial Invoice (three copies are needed); Consular Invoices/Regulations; Import Licences; Insurance Certificate; Packing List; Permits and Visas (Visas are not required for a stay of 30 days. A valid passport is required. A cholera certificate is compulsory.); Pre-shipment inspection; Pro-forma Invoice; Shipping Documents (the commercial invoice, bill of lading (or air waybill) and certain sanitary and other certificates).
Other documentation may include sanitary certificates that are mandatory according to UDEAC quarantine regulations for the importation of plants and various plant products, e.g. (banana plants, cacao plants, coffee plants, sugar cane, raw cotton, cotton seeds and cotton plants), and all containers containing earth and/or compost. Gabon requires imports of all animal products to be accompanied by a customs declaration, supplier's bill of lading, import license and the original health certificate. Gabon plans to develop a food-testing laboratory to test all imported animal products. A certification of movement is required for all goods coming from Europe.
Customs Taxation
Gabon applied the following customs tariff distinguishing between 4 products categories: (1) Staples at the rate of 5%; (2) Capital goods at the rate of 10%; (3) Intermediate goods at the rate of 20%; (4) Current consumption goods at the rate of 30%.
As concerns turnover tax, the rate is 5 or 10% according to the nature of concerned products.
It should also be noted that a temporary surtax of 30% was established in 1995 for a three years period on the imports of some goods such as olive oil, flour, lubricants, etc…
Gabon is UDEAC Member; customs taxation between Member States is submitted to a special system in pursuance of the UDEAC Act 1/92. Thus, UDEAC products that are covered by a corresponding certificate benefit from a generalized preferential tariff whose rate is equivalent to 50% of customs duties applied to goods originating from third countries. But these products remain submitted to the domestic taxes of the importing Member States.
Labeling and Marketing Requirements
All goods entering Gabon should be labeled in French if possible.
Prohibited Imports
Sugar is protected. The ministry of interior issued a decree banning the private import of all firearms and munitions. | 
