APPENDIX TABLESGabon WT/TPR/S/86
Page 99
Table AIII.1
Import or export declarations for the CACEU customs territory
Regime Declaration form
Direct import or by warehouse customs clearance D 3
Authorization of removal or consignment of goods D 42
Inspection permit, sampling permit D 41
Entry into a private bonded warehouse D 11
Transhipment to a port in the CACEU customs territory D 4
Transport to another customs office D 15
Normal temporary admission D 18
Special temporary admission D 18 bis
Shipment of bonded goods by sea through a port in the CACEU customs territory D 24
Shipment by cabotage of goods not subject to internal charges to a port in the CACEU customs
territoryD 26
Shipment by cabotage of goods destined for consumption and subject to internal charges, to a port
in the CACEU customs territoryD 27
Warehousing – transfer of ownership and change of warehouse D 36
Commitment to produce a document or carry out a formality D 48
Simple export D 6
International transit by rail and water (Pointe-Noire-Bangui) n.a.
International transit by rail (Pointe-Noire-Brazzaville) n.a.
n.a. Not applicable.
Source: CACEU, Customs Code, implementing texts.WT/TPR/S/86 Trade Policy Review
Page 100
Table AIII.2
Effective MFN duty rates (including temporary surcharges) by HS Chapter, 2001
(Percentages and millions of US dollars)
HS
NumberNumber of HS
eight-digit
tariff itemsDescriptionMFN dutiesImports
(millions of
US dollars)
Simple
average
(%)Min.
(%)Max.
(%)Standard
deviation
(%)
01-97 5,600 Total 18.3 0.0 50.0 9.9 900.5
WTO definition
n.a. 837 Agricultural productsa22.9 0.0 50.0 10.5 165.7
n.a. 4,743 Non-agricultural products
(excluding petroleum)17.5 0.0 50.0 9.6 718.4
n.a. 20 Petroleum 12.0 10.0 30.0 6.2 16.4
Harmonized System Definition
01-24 880 Primary productsb24.0 0.0 50.0 9.7 174.6
25-97 4,720 Other productsc17.2 0.0 50.0 9.6 725.9
Detailed description
01 25 Live animals 21.0 5.0 30.0 12.2 0.5
02 55 Meat and edible meat offal 20.4 20.0 40.0 2.7 30.9
03 106 Fish and crustaceans, molluscs
and other aquatic invertebrates23.0 20.0 30.0 4.6 4.5
04 36 Dairy produce;  birds' eggs;
natural honey;  edible products ofanimal origin, n.e.s.27.1 5.0 50.0 7.8 16.4
05 18 Products of animal origin, not
elsewhere specified or included24.4 10.0 30.0 9.2 0.5
06 13 Live trees and other plants;
bulbs, roots and the like;  cut
flowers and ornamental foliage14.6 5.0 30.0 12.7 0.1
07 59 Edible vegetables and certain
roots and tubers29.6 5.0 30.0 3.3 3.1
08 60 Edible fruit and nuts;  peel of
citrus fruits or melons29.6 5.0 30.0 3.2 1.7
09 91 Coffee, tea, maté and spices 28.6 5.0 30.0 5.7 0.4
10 26 Cereals 13.1 5.0 30.0 10.6 24.4
11 35 Products of the milling industry;
malt;  starches;  inulin;  wheat
gluten22.9 10.0 50.0 9.3 13.3
12 52 Oil-seeds and oleaginous fruits;
miscellaneous grains, seeds and
fruit;  etc.10.0 5.0 30.0 5.4 0.4
13 11 Lac;  gums, resins and other
vegetable saps and extracts10.0 10.0 10.0 0.0 0.5
14 10 Vegetable plaiting materials;
other vegetable products10.0 10.0 10.0 0.0 0.0
15 46 Animal or vegetable fats and oils
and their cleavage products31.7 10.0 50.0 13.9 7.7
16 27 Preparations of meat, of fish or of
crustaceans, molluscs, etc.30.0 30.0 30.0 0.0 8.8
17 14 Sugars and sugar confectionery 18.6 10.0 30.0 10.3 4.3
18 15 Cocoa and cocoa preparations 30.0 30.0 30.0 0.0 1.0
19 24 Preparations of cereals, flour,
starch or milk;  pastrycooks'
products24.6 0.0 30.0 10.9 7.9
20 64 Preparations of vegetables, fruit,
nuts or other parts of plants29.7 10.0 30.0 2.5 7.4
Table AIII.2 (cont'd)Gabon WT/TPR/S/86
Page 101
HS
NumberNumber of HS
eight-digit
tariff itemsDescriptionMFN dutiesImports
(millions of
US dollars)
Simple
average
(%)Min.
(%)Max.
(%)Standard
deviation
(%)
21 20 Miscellaneous edible preparations 23.0 10.0 30.0 9.8 11.4
22 36 Beverages, spirits and vinegar 28.9 0.0 50.0 6.7 19.0
23 26 Residues and waste from the food
industries;  prepared animalfodder9.0 5.0 30.0 6.6 1.8
24 11 Tobacco and manufactured
tobacco substitutes20.9 10.0 50.0 13.8 8.5
25 79 Salt;  sulphur;  earths and stone;
plastering materials, lime and
cement10.2 0.0 20.0 3.0 6.0
26 38 Ores, slag and ash 8.9 0.0 10.0 3.1 0.1
27 58 Mineral fuels, mineral oils and
products of their distillation10.9 10.0 30.0 3.9 18.8
28 196 Inorganic chemicals;  compounds
of precious metals;  radioactive
elements9.9 0.0 20.0 1.2 3.7
29 317 Organic chemicals 9.7 0.0 10.0 1.7 3.4
30 34 Pharmaceutical products 0.7 0.0 5.0 1.8 29.8
31 32 Fertilizers 5.0 5.0 5.0 0.0 1.3
32 46 Tanning or dyeing extracts;
tannins and their derivatives;
dyes, pigments12.6 5.0 30.0 7.3 5.0
33 35 Essential oils and resinoids;
perfumery, cosmetic or toilet
preparations20.0 0.0 30.0 10.6 5.9
34 25 Soap, organic surface-active
agents;  washing preparations,
etc.26.2 5.0 50.0 12.2 7.4
35 20 Albuminoidal substances;
modified starches;  glues;
enzymes11.0 5.0 20.0 5.0 1.0
36 9 Explosives;  pyrotechnic
products;  matches;  pyrophoric
alloys23.3 10.0 30.0 10.0 0.7
37 40 Photographic or cinematographic
goods21.8 5.0 30.0 11.5 1.1
38 69 Miscellaneous chemical products 9.3 0.0 20.0 2.6 15.8
39 132 Plastics and articles thereof 13.3 0.0 30.0 7.6 16.7
40 74 Rubber and articles thereof 18.9 0.0 30.0 10.8 17.7
41 34 Raw hides and skins (other than
furskins) and leather10.0 10.0 10.0 0.0 0.0
42 24 Articles of leather;  saddlery and
harness;  travel goods27.9 10.0 30.0 5.9 1.7
43 19 Furskins and artificial fur;
manufactures thereof30.0 30.0 30.0 0.0 0.0
44 160 Wood and articles of wood;
wood charcoal29.8 10.0 30.0 1.8 0.9
45 7 Cork and articles of cork 10.0 10.0 10.0 0.0 0.1
46 6 Manufactures of straw, of esparto
or of other plaiting materials;
basketware and wickerwork30.0 30.0 30.0 0.0 0.1
Table AIII.2 (cont'd)WT/TPR/S/86 Trade Policy Review
Page 102
HS
NumberNumber of HS
eight-digit
tariff itemsDescriptionMFN dutiesImports
(millions of
US dollars)
Simple
average
(%)Min.
(%)Max.
(%)Standard
deviation
(%)
47 20 Pulp of wood or of other fibrous
cellulosic material;  waste andscrap, etc.10.0 10.0 10.0 0.0 0.1
48 112 Paper and paperboard;  articles of
paper pulp, of paper or of
paperboard14.5 0.0 30.0 9.3 16.1
49 23 Printed books, newspapers,
pictures and other products of the
printing industry10.0 0.0 30.0 12.4 10.4
50 10 Silk 18.0 10.0 30.0 10.3 0.0
51 36 Wool, fine or coarse animal hair;
horsehair yarn and woven fabric16.1 10.0 30.0 9.3 0.0
52 133 Cotton 18.3 5.0 30.0 6.5 1.3
53 31 Other vegetable textile fibres;
paper yarn and woven fabrics of
paper yarn12.3 10.0 30.0 5.6 0.0
54 73 Man-made filaments 14.7 10.0 30.0 6.7 0.4
55 115 Man-made staple fibres 16.0 10.0 30.0 7.4 0.7
56 38 Wadding, felt and nonwovens;
special yarns;  twine, cordage,
ropes and cables16.3 10.0 30.0 9.4 2.0
57 23 Carpets and other textile floor
coverings30.0 30.0 30.0 0.0 0.5
58 41 Special woven fabrics;  tufted
textile fabrics;  lace;  tapestries28.8 20.0 30.0 3.3 0.1
59 25 Impregnated, coated, covered or
laminated textile fabrics19.6 5.0 30.0 10.5 0.3
60 18 Knitted or crocheted fabrics 20.0 20.0 20.0 0.0 0.0
61 114 Articles of apparel and clothing
accessories, knitted or crocheted30.0 30.0 30.0 0.0 1.8
62 119 Articles of apparel and clothing
accessories, not knitted or
crocheted30.0 30.0 30.0 0.0 4.4
63 59 Other made-up textile articles;
sets;  worn clothing and worn
textile articles;  rags28.0 10.0 30.0 6.1 5.8
64 29 Footwear, gaiters and the like;
parts of such articles28.6 20.0 30.0 3.5 3.2
65 13 Headgear and parts thereof 30.0 30.0 30.0 0.0 0.3
66 7 Umbrellas, sun umbrellas,
walking-sticks, seat-sticks, whips,
etc.30.0 30.0 30.0 0.0 0.2
67 8 Prepared feathers and down and
articles made of feathers or of
down;  artificial flowers;  articles
of human hair30.0 30.0 30.0 0.0 0.5
68 54 Articles of stone, plaster, cement,
asbestos, mica or similar
materials23.3 10.0 30.0 9.5 3.4
69 31 Ceramic products 26.8 10.0 30.0 7.5 5.3
70 66 Glass and glassware 23.0 5.0 30.0 9.7 6.3
Table AIII.2 (cont'd)Gabon WT/TPR/S/86
Page 103
HS
NumberNumber of HS
eight-digit
tariff itemsDescriptionMFN dutiesImports
(millions of
US dollars)
Simple
average
(%)Min.
(%)Max.
(%)Standard
deviation
(%)
71 56 Natural or cultured pearls,
precious or semi-precious stones,precious metals, coins30.0 30.0 30.0 0.0 1.9
72 176 Iron and steel 14.7 5.0 30.0 6.0 6.7
73 134 Articles of iron or steel 18.5 5.0 30.0 9.0 45.3
74 61 Copper and articles thereof 14.2 5.0 30.0 8.3 0.8
75 17 Nickel and articles thereof 10.0 10.0 10.0 0.0 0.1
76 42 Aluminium and articles thereof 17.9 10.0 30.0 9.0 7.1
78 10 Lead and articles thereof 12.0 10.0 30.0 6.3 0.1
79 12 Zinc and articles thereof 13.3 10.0 30.0 7.8 0.1
80 8 Tin and articles thereof 12.5 10.0 30.0 7.1 0.0
81 37 Other base metals;  cermets;
articles thereof12.2 10.0 30.0 6.3 0.0
82 67 Tools, implements, cutlery,
spoons and forks, of base metal20.3 10.0 30.0 7.0 7.0
83 36 Miscellaneous articles of base
metal26.7 10.0 30.0 7.2 4.3
84 540 Nuclear reactors, boilers,
machinery and mechanicalappliances;  parts thereof11.9 0.0 30.0 5.1 147.9
85 294 Electrical machinery and
equipment and parts thereof;sound recorders18.3 10.0 30.0 8.5 52.4
86 38 Railway or tramway locomotives,
rolling-stock and parts thereof,
railway or tramway track fixtures
and fittings and parts thereof;  etc.10.0 10.0 10.0 0.0 5.5
87 96 Vehicles other than railway or
tramway rolling-stock, and parts
and accessories thereof19.4 5.0 30.0 8.2 67.1
88 15 Aircraft, spacecraft, and parts
thereof0.0 0.0 0.0 0.0 53.6
89 26 Ships, boats and floating
structures13.1 10.0 30.0 7.4 92.0
90 164 Optical, photographic,
cinematographic, checking or
precision instruments and
apparatus12.2 0.0 30.0 8.9 16.4
91 55 Clocks and watches and parts
thereof30.0 30.0 30.0 0.0 0.3
92 23 Musical instruments;  parts and
accessories of such articles30.0 30.0 30.0 0.0 0.1
93 18 Arms and ammunition;  parts and
accessories thereof27.8 10.0 30.0 5.5 2.5
94 41 Furniture;  bedding, mattresses,
mattress supports, cushions and
similar stuffed furnishings25.6 0.0 30.0 8.4 10.4
95 43 Toys, games, and sports
requisites;  parts and accessories
thereof30.0 30.0 30.0 0.0 2.0
Table AIII.2 (cont'd)WT/TPR/S/86 Trade Policy Review
Page 104
HS
NumberNumber of HS
eight-digit
tariff itemsDescriptionMFN dutiesImports
(millions of
US dollars)
Simple
average
(%)Min.
(%)Max.
(%)Standard
deviation
(%)
96 52 Miscellaneous manufactured
articles26.7 10.0 30.0 5.8 1.9
97 7 Works of art, collectors' pieces
and antiques30.0 30.0 30.0 0.0 0.0
n.a. Not applicable.
a In Annex 1 to the WTO Agreement on Agriculture, agricultural products are defined as products covered by HS Chapters   01 to
24 less fish and fish products (Chapter 3), plus certain products under Chapters 29, 33, 35, 38, 41, 43, 50, 51, 52 and 53.
b HS Chapters 01 to 24.
c HS Chapters 25 to 97.
Note: The tariff comprises 5,605 eight-digit lines.  The importation of the goods covered by five lines is prohibited (opium;  r aw and
refined sugar;  ethyl alcohol).  The arithmetic mean is calculated on the basis of the other 5,600 tariff lines.
Source : Calculations by the WTO Secretariat on the basis of data supplied by the Gabonese authorities.Gabon WT/TPR/S/86
Page 105
Table AIII.3
Bound MFN duty rates by HS Chapter, 2001(Percentages)
Bound rate
HS
NumberNumber of HS
eight-digit
tariff itemsDescriptionSimple
average
(%)Min.
(%)Max.
(%)Standard
deviation
(%)Rate applied
(%)
01-97 5,600 Total 22.2 15.0 60.0 16.5 18.3
01 25 Live animals 60.0 60.0 60.0 0.0 21.0
02 55 Meat and edible meat offal 60.0 60.0 60.0 0.0 20.4
03 106 Fish and crustaceans, molluscs
and other aquatic invertebrates15.0 15.0 15.0 0.0 23.0
04 36 Dairy produce;  birds' eggs;
natural honey;  edible products of
animal origin, n.e.s.60.0 60.0 60.0 0.0 27.1
05 18 Products of animal origin, not
elsewhere specified or included55.0 15.0 60.0 14.6 24.4
06 13 Live trees and other plants;
bulbs, roots and the like;  cut
flowers and ornamental foliage60.0 60.0 60.0 0.0 14.6
07 59 Edible vegetables and certain
roots and tubers60.0 60.0 60.0 0.0 29.6
08 60 Edible fruit and nuts;  peel of
citrus fruits or melons60.0 60.0 60.0 0.0 29.6
09 91 Coffee, tea, maté and spices 60.0 60.0 60.0 0.0 28.6
10 26 Cereals 60.0 60.0 60.0 0.0 13.1
11 35 Products of the milling industry;
malt;  starches;  inulin;  wheat
gluten60.0 60.0 60.0 0.0 22.9
12 52 Oil-seeds and oleaginous fruits;
miscellaneous grains, seeds and
fruit;  etc.60.0 60.0 60.0 0.0 10.0
13 12 Lac;  gums, resins and other
vegetable saps and extracts60.0 60.0 60.0 0.0 10.0
14 10 Vegetable plaiting materials;
other vegetable products60.0 60.0 60.0 0.0 10.0
15 46 Animal or vegetable fats and oils
and their cleavage products57.1 15.0 60.0 11.2 31.7
16 27 Preparations of meat, of fish or of
crustaceans, molluscs, etc.35.0 15.0 60.0 22.8 30.0
17 18 Sugars and sugar confectionery 60.0 60.0 60.0 0.0 18.6
18 15 Cocoa and cocoa preparations 60.0 60.0 60.0 0.0 30.0
19 24 Preparations of cereals, flower,
starch or milk;  pastrycooks'
products60.0 60.0 60.0 0.0 24.6
20 64 Preparations of vegetables, fruit,
nuts or other parts of plants60.0 60.0 60.0 0.0 29.7
21 20 Miscellaneous edible preparations 60.0 60.0 60.0 0.0 23.0
22 36 Beverages, spirits and vinegar 60.0 60.0 60.0 0.0 28.9
23 26 Residues and waste from the food
industries;  prepared animal
fodder58.3 15.0 60.0 8.8 9.0
24 11 Tobacco and manufactured
tobacco substitutes60.0 60.0 60.0 0.0 20.9
Table AIII.3 (cont'd)WT/TPR/S/86 Trade Policy Review
Page 106
Bound rate
HS
NumberNumber of HS
eight-digit
tariff itemsDescriptionSimple
average
(%)Min.
(%)Max.
(%)Standard
deviation
(%)Rate applied
(%)
25 79 Salt;  sulphur;  earths and stone;
plastering materials, lime and
cement15.0 15.0 15.0 0.0 10.2
26 38 Ores, slag and ash 15.0 15.0 15.0 0.0 8.9
27 58 Mineral fuels, mineral oils and
products of their distillation15.0 15.0 15.0 0.0 10.9
28 196 Inorganic chemicals;  compounds
of precious metals;  radioactive
elements15.0 15.0 15.0 0.0 9.9
29 317 Organic chemicals 15.4 15.0 60.0 4.4 9.7
30 34 Pharmaceutical products 15.0 15.0 15.0 0.0 0.7
31 32 Fertilizers 19.2 15.0 60.0 13.3 5.0
32 46 Tanning or dyeing extracts;
tannins and their derivates;  dyes
and pigments16.0 15.0 60.0 6.6 12.6
33 35 Essential oils and resinoids;
perfumery, cosmetic or toilet
preparations33.0 15.0 60.0 22.4 20.0
34 25 Soap, organic surface-active
agents, washing preparations, etc.15.0 15.0 15.0 0.0 26.2
35 20 Albuminoidal substances;
modified starches;  glues;
enzymes39.8 15.0 60.0 23.0 11.0
36 9 Explosives;  pyrotechnic
products;  matches, pyrophoric
alloys15.0 15.0 15.0 0.0 23.3
37 40 Photographic or cinematographic
goods15.0 15.0 15.0 0.0 21.8
38 69 Miscellaneous chemical products 20.9 15.0 60.0 15.3 9.3
39 132 Plastics and articles thereof 15.0 15.0 15.0 0.0 13.3
40 74 Rubber and articles thereof 15.0 15.0 15.0 0.0 18.9
41 34 Raw hides and skins (other than
furskins) and leather30.9 15.0 60.0 21.8 10.0
42 24 Articles of leather;  saddlery and
harness;  travel goods15.0 15.0 15.0 0.0 27.9
43 19 Furskins and artificial fur;
manufactures thereof38.7 15.0 60.0 23.1 30.0
44 160 Wood and articles of wood;
wood charcoal15.0 15.0 15.0 0.0 29.8
45 7 Cork and articles of cork 27.9 15.0 60.0 22.0 10.0
46 6 Manufactures of straw, of esparto
or of other plaiting materials;
basketware and wickerwork15.0 15.0 15.0 0.0 30.0
47 20 Pulp of wood or of other fibrous
cellulosic materials;  waste and
scrap, etc.15.0 15.0 15.0 0.0 10.0
48 112 Paper and paperboard;  articles of
paper pulp, of paper or of
paperboard15.0 15.0 15.0 0.0 15.5
49 23 Printed books, newspapers,
pictures and other products of the
printing industry18.9 15.0 60.0 13.0 10.0
Table AIII.3 (cont'd)Gabon WT/TPR/S/86
Page 107
Bound rate
HS
NumberNumber of HS
eight-digit
tariff itemsDescriptionSimple
average
(%)Min.
(%)Max.
(%)Standard
deviation
(%)Rate applied
(%)
50 10 Silk 33.0 15.0 60.0 23.2 18.0
51 36 Wool, fine or coarse animal hair;
horsehair yarn and woven fabric27.5 15.0 60.0 20.4 16.1
52 133 Cotton 17.4 15.0 60.0 10.1 18.3
53 31 Other vegetable textile fibres;
paper yarn and woven fabrics of
paper yarn23.7 15.0 60.0 18.1 12.3
54 73 Man-made filaments 15.0 15.0 15.0 0.0 14.7
55 115 Man-made staple fibres 15.0 15.0 15.0 0.0 16.0
56 38 Wadding, felt and nonwovens;
special yarns;  twine, cordage,
ropes and cables15.0 15.0 15.0 0.0 16.3
57 23 Carpets and other textile floor
coverings15.0 15.0 15.0 0.0 30.0
58 41 Special woven fabrics;  tufted
textile fabrics;  lace;  tapestries15.0 15.0 15.0 0.0 28.8
59 25 Impregnated, coated, covered or
laminated textile fabrics15.0 15.0 15.0 0.0 19.6
60 18 Knitted or crocheted fabrics 15.0 15.0 15.0 0.0 20.0
61 114 Articles of apparel and clothing
accessories, knitted or crocheted15.0 15.0 15.0 0.0 30.0
62 119 Articles of apparel and clothing
accessories, not knitted or
crocheted15.0 15.0 15.0 0.0 30.0
63 59 Other made-up textile articles;
sets;  worn clothing and worn
textile articles;  rags15.0 15.0 15.0 0.0 28.0
64 29 Footwear, gaiters and the like;
parts of such articles15.0 15.0 15.0 0.0 28.6
65 13 Headgear and parts thereof 15.0 15.0 15.0 0.0 30.0
66 7 Umbrellas, sun umbrellas
walking-sticks, seat-sticks, whips,
etc.15.0 15.0 15.0 0.0 30.0
67 8 Prepared feathers and down and
articles made of feathers or of
down;  artificial flowers;  articles
of human hair15.0 15.0 15.0 0.0 30.0
68 54 Articles of stone, plaster, cement,
asbestos, mica or similar
materials15.0 15.0 15.0 0.0 23.3
69 31 Ceramic products 17.9 15.0 60.0 11.2 26.8
70 66 Glass and glassware 17.0 15.0 60.0 9.4 23.0
71 56 Natural or cultured pearls,
precious or semi-precious stones,
precious metals, coins15.0 15.0 15.0 0.0 30.0
72 176 Iron and steel 15.0 15.0 15.0 0.0 14.7
73 134 Articles of iron or steel 15.0 15.0 15.0 0.0 18.5
74 61 Copper and articles thereof 15.0 15.0 15.0 0.0 14.2
75 17 Nickel and articles thereof 15.0 15.0 15.0 0.0 10.0
76 42 Aluminium and articles thereof 15.0 15.0 15.0 0.0 17.9
78 10 Lead and articles thereof 15.0 15.0 15.0 0.0 12.0
Table AIII.3 (cont'd)WT/TPR/S/86 Trade Policy Review
Page 108
Bound rate
HS
NumberNumber of HS
eight-digit
tariff itemsDescriptionSimple
average
(%)Min.
(%)Max.
(%)Standard
deviation
(%)Rate applied
(%)
79 12 Zinc and articles thereof 15.0 15.0 15.0 0.0 13.3
80 8 Tin and articles thereof 15.0 15.0 15.0 0.0 12.5
81 37 Other base metals;  cermets;
articles thereof15.0 15.0 15.0 0.0 12.2
82 67 Tools, implements, cutlery,
spoons and forks, of base metal17.0 15.0 60.0 9.4 20.3
83 36 Miscellaneous articles of base
metal15.0 15.0 15.0 0.0 26.7
84 540 Nuclear reactors, boilers,
machinery and mechanical
appliances;  parts thereof15.0 15.0 15.0 0.0 11.9
85 294 Electrical machinery and
equipment and parts thereof;
sound recorders15.0 15.0 15.0 0.0 18.3
86 38 Railway or tramway locomotives,
rolling-stock and parts thereof;
railway or tramway track fixtures
and fittings and parts thereof, etc.15.0 15.0 15.0 0.0 10.0
87 96 Vehicles other than railway or
tramway rolling-stock, and parts
and accessories thereof15.0 15.0 15.0 0.0 19.4
88 15 Aircraft, spacecraft, and parts
thereof15.0 15.0 15.0 0.0 0.0
89 26 Ships, boats and floating
structures15.0 15.0 15.0 0.0 13.1
90 164 Optical, photographic,
cinematographic, checking orprecision instruments and
apparatus15.0 15.0 15.0 0.0 12.2
91 55 Clocks and watches and parts
thereof15.0 15.0 15.0 0.0 30.0
92 23 Musical instruments;  parts and
accessories of such articles15.0 15.0 15.0 0.0 30.0
93 18 Arms and ammunition;  parts and
accessories thereof15.0 15.0 15.0 0.0 27.8
94 41 Furniture;  bedding, mattresses,
mattress supports, cushions and
similar stuffed furnishings15.0 15.0 15.0 0.0 25.6
95 43 Toys, games, and sports
requisites, parts and accessories
thereof52.7 15.0 60.0 16.8 30.0
96 52 Miscellaneous manufactured
articles15.0 15.0 15.0 0.0 26.7
97 7 Works of art, collectors' pieces
and antiques15.0 15.0 15.0 0.0 30.0
Note: The tariff comprises 5,605 eight-digit lines.  The importation of the goods covered by five lines is prohibited (opium;  r aw and
refined sugar;  ethyl alcohol).  The arithmetic mean is calculated on the basis of the other 5,600 tariff lines.
Source : Calculations by the WTO Secretariat on the basis of data supplied by the Gabonese authorities and Schedule of
Concessions XLVII.Gabon WT/TPR/S/86
Page 109
Table AIII.4
Imported products subject to excise duties, 2001
Tariff item Description Customs duty
(%)Excise duty
(%)VAT
(%)Cumulative
total
(%)
03038000 Livers and roes, frozen 30.0 30.0 18.0 99.42
03052000 Livers and roes, smoked, salted or in brine 20.0 30.0 18.0 84.08
03054100 Pacific salmon … , smoked, including … 20.0 30.0 18.0 84.08
09024000 Other black tea 30.0 30.0 18.0 99.42
16043000 Caviar and caviar substitutes 30.0 30.0 18.0 99.42
22011010 Natural mineral waters 50.0 32.0 18.0 133.64
22011020 Artificial mineral waters 30.0 32.0 18.0 102.48
22011030 Aerated waters 30.0 32.0 18.0 102.48
22019010 Spring waters 30.0 32.0 18.0 102.48
22019090 Other waters, ice and snow 30.0 32.0 18.0 102.48
22030010 Beer made from malt of an alcoholic strength
of 6.5% …30.0 12.0 18.0 71.80
22030090 Other beer made from malt 30.0 12.0 18.0 71.80
22041010 Sparkling wine/champagne 30.0 32.0 18.0 102.48
22041090 Other sparkling wine 30.0 32.0 18.0 102.48
22042110 Wines other than those of subheading
No. 22042120 … 2 litres or less30.0 22.0 18.0 87.14
22042120 Liqueur wine … 2 litres or less 30.0 32.0 18.0 102.48
22012911 Wines other than those of subheading
No. 22042920 … 2 to 20 litres30.0 22.0 18.0 87.14
22012920 Liqueur wine … or arrested by the addition … 30.0 32.0 18.0 102.48
22043010 Grape must in containers … 20 litres or less 30.0 32.0 18.0 102.48
22043020 Other grape must 30.0 32.0 18.0 102.48
22051000 Vermouth … holding 2 litres or less 30.0 32.0 18.0 102.48
22059000 Other vermouth and other wine of fresh grapes
…30.0 32.0 18.0 102.48
22060000 Other fermented beverages (for example cider,
perry, …)30.0 32.0 18.0 102.48
22071090 Other ethyl alcohol … 80% vol or higher 20.0 32.0 18.0 86.91
22072000 Ethyl alcohol and … of any strength 20.0 32.0 18.0 86.91
22082000 Spirits obtained by distilling grape wine or
grape marc30.0 32.0 18.0 102.48
22083000 Whiskies 30.0 32.0 18.0 102.48
22084000 Rum and tafia 30.0 32.0 18.0 102.48
22085000 Gin and Geneva 30.0 32.0 18.0 102.48
22086000 Vodka 30.0 32.0 18.0 102.48
22087000 Liqueurs and cordials 30.0 32.0 18.0 102.48
22089010 Ethyl alcohol … less than 80% vol 30.0 32.0 18.0 102.48
22089020 Anisated liqueurs of 35% volume or more 30.0 32.0 18.0 102.48
22089030 Anisated liqueurs of less than 35% volume 30.0 32.0 18.0 102.48
22089091 Other spirituous beverages … less than 15%
volume30.0 32.0 18.0 102.48
22089092 Other spirituous beverages … 15% volume or
more30.0 32.0 18.0 102.48
24021000 Cigars and cigarillos containing tobacco 30.0 28.0 18.0 96.35
24022000 Cigarettes containing tobacco 50.0 28.0 18.0 126.56
Table AIII.4 (cont'd)WT/TPR/S/86 Trade Policy Review
Page 110
Tariff item Description Customs duty
(%)Excise duty
(%)VAT
(%)Cumulative
total
(%)
24029000 Cigars ... and cigarettes … substitutes 30.0 28.0 18.0 96.35
24031000 Smoking tobacco 10.0 28.0 18.0 66.14
24039100 Homogenized or reconstituted tobacco 10.0 28.0 18.0 66.14
24039910 Chewing tobacco and snuff 30.0 28.0 18.0 96.35
24039990 Other manufactured tobacco 30.0 28.0 18.0 96.35
33030000 Perfumes and toilet waters 30.0 30.0 18.0 99.42
33041000 Lip make-up preparations 30.0 30.0 18.0 99.42
33042000 Eye make-up preparations 30.0 30.0 18.0 99.42
33043000 Manicure or pedicure preparations 30.0 30.0 18.0 99.42
33049100 Beauty powders 30.0 30.0 18.0 99.42
33049900 Other beauty/make-up products 30.0 30.0 18.0 99.42
33051000 Shampoos 30.0 30.0 18.0 99.42
33052000 Preparations for waving/straightening 30.0 30.0 18.0 99.42
33053000 Hair lacquers 30.0 30.0 18.0 99.42
33059000 Other preparations for use on the hair 30.0 30.0 18.0 99.42
33071000 Pre-shave, shaving or after-shave preparations 30.0 30.0 18.0 99.42
33072000 Personal deodorants and antiperspirants 30.0 30.0 18.0 99.42
33073000 Perfumed bath salts and other bath
preparations30.0 30.0 18.0 99.42
33074100 "Agarbatti" and other odoriferous preparations 30.0 30.0 18.0 99.42
33074900 Other preparations of subheading
No. (33.07.40)30.0 30.0 18.0 99.42
33079000 Other preparations of heading No. 33.07 30.0 30.0 18.0 99.42
Note: The cumulative total is obtained as follows:  the customs duty plus the temporary surcharge, where applicable, is added to  the
excise duty, and this total constitutes the basis for the VAT.
Source: WTO Secretariat on the basis of data supplied by the Gabonese authorities.Gabon WT/TPR/S/86
Page 111
Table AIII.5
Products subject to import prohibition or control
Prohibition on the import of slips or grafted seedlings, which may nevertheless be the subject of a waiver by the Director of A gricultural
Services, with importation being subject to an accompanying phytosanitary certificate from the country of export (viral disease s);
Ban on the import of stills and any apparatus that can be used for distilling alcohol or spirits, other than for the installati on of industrial
distilleries;
Ban on the import of denatured alcohol and methyl alcohol, unless authorized by the public health services;
Imports of live animals and meat are subject to sanitary or veterinary controls;
Imports of banana trees are subject to prior authorization by the Minister of Agriculture, and must be accompanied by a phytosa nitary
certificate from the country of export (Panama wilt);
Cocoa:  ban on importation from all countries where swollen shoot disease of witches' broom are reported;
The importation of explosives, weapons and ammunition is subject to an import licence;
Ban on the import of games of chance;
Ban on the import of hunting lamps and metal traps;
Ban on the import of marble from countries other than member countries of the CACEU;
Ban on the import of goods displaying foreign political emblems;
Ban on the import of anti-malaria drugs put up in the form of sugar-coated pills;
Ban on the import of unwrought gold, unless authorized by the Head of State;
The importation of medical, pharmaceutical or sanitary products and equipment is subject to approval by the public health servi ces;
The import of contraceptive products, remedies, devices and instruments is subject to approval by the public health services;
Ban on the import of poisonous substances and narcotics;
The import of plants or parts thereof for cultivation purposes is subject to phytosanitary control.
Source: CACEU, Customs Code, implementing texts and Gabonese authorities.WT/TPR/S/86 Trade Policy Review
Page 112
Table AIV.1
Libreville:  consumption/supply balance
(Tonnes)
Present situation Outlook 2020Products
Gabon Imports Total Gabon Imports Total
Plant products
Cereals:
- Bread, preparations with a basis of
flour.. 34,000 34,000 .. 90,000 90,000
- Rice .. 22,000 22,000 .. 60,000 60,000
Total .. 56,000 56,000 .. 150,000 150,000
Starchy foods:
- Cassava root 4,000 .. 4,000 5,000 .. 5,000
- Cassava sticks 21,000 .. 21,000 30,000 .. 30,000
- Cassava meal 2,300 2,700 5,000 3,500 11,500 15,000
- Yams, taro 6,000 4,000 10,000 8,000 7,000 15,000
Total 33,300 6,700 40,000 46,500 18,500 65,000
Sugar 5,500 500 6,000 11,000 5,000 16,000
Oils and fats 3,500 2,500 6,000 5,500 8,500 14,000
Vegetables and fruit:
- Fresh vegetables 3,000 9,000 12,000 5,000 30,000 35,000
- Plantains 20,000 5,000 25,000 30,000 20,000 50,000
- Fruit 2,700 5,300 8,000 5,400 16,600 22,000
- Preserves .. 1,000 1,000 .. 3,000 3,000
Total 25,700 20,300 46,000 40,400 69,600 110,000
Total vegetable products 68,000 86,000 154,000 103,400 251,600 355,000
Animal products
Meat and offal 3,000 17,000 20,000 6,500 48,500 55,000
Dairy produce .. 4,000 4,000 .. 12,000 12,000
Eggs 1,250 50 1,300 3,000 1,000 4,000
Fish 7,000 5,000 12,000 8,000 23,000 31,000
Total animal products 11,250 26,050 37,300 17,500 84,500 102,000
Overall total 79,250 112,050 191,300 120,900 336,100 457,000
.. Not available.
Source: Information provided by the Government of Gabon.
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