Gabon, Cameroon, the Central African Republic, and the Congo are joined in a customs union, the Union Douanière et Economique de l'Afrique Centrale (UDEAC). Gabon is a part of the franc zone, within which goods and capital flow without obstruction.
Import duties consist of a fiscal duty applied to all goods entering the UDEAC area, whatever their origin. It averages 10– 40%, although it may be as high as 100% on certain luxury items. Basic products are taxed at 7.2%, raw materials at 29.8%, food products at 53.4%, and luxury items 99.42%. There is also a customs duty, ranging from 2.5–30%, applied to all imported goods. In addition, there is an entry fee, a value-added tax (VAT) of 18% on imports, a complementary import tax, and a special fee on postal and border imports. Imports from outside the franc zone and the European Union are subject to licensing fees and prior authorization is required. Export duties and taxes are levied on specific commodities.