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The customs tax applicable to the cement industry


It is the law No. 14/2011 determining the resources and expenses of the State for the year 2012 which has established incentives to support the investment effort of companies in the cement sector.
Under this text, materials, supplies, machinery and equipment included in an approved import program, as well as commercial vehicles, with the exception of those intended for the transport of personnel, imported temporarily into Gabon during the construction phase of the plant, are admitted to the regime of Normal Temporary Admission.


Materials and equipment directly necessary for the construction of the plant as well as spare parts for machines and equipment imported temporarily are admitted free of duties and taxes. Except for supplies of general use.


During the operation phase, raw materials and inputs are also exempted.


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