A fiscal import duty, applied to all incoming goods regardless of origin, serves primarily as a source of revenue. A customs duty is levied on all goods coming from places other than franc zone countries. Combined, they equal a maximum of 35%. Products from franc zone countries, especially France, receive preferential customs treatment. An excise tax is levied on alcoholic beverages and tobacco; export duties and taxes are imposed on specified commodities. There is also a 20% value-added tax (VAT), and a 2.6% statistical tax that must be paid on all declarations. All imports valued at more than one million CFA Francs need licenses, which are issued on a quota basis. Bilateral customs agreements have been concluded with Burkina Faso, Niger, Benin, and some other countries. A 1997 agreement with UEMOA countries established a reduction of 60% customs duties manufactured and marketed in the zone.