As a member of the six-nation Central African Economic Community (CEMAC), Equatorial Guinea shares customs systems and practices with its neighbors. The CEMAC, if it succeeds, promises to make trade with Central African countries much easier and more efficient. The tariff system is divided into four simple categories: basic necessities are taxed at a rate of 5%, raw materials and equipment at 10%, capital goods at 20%, and consumer goods at 30%. There is also a fiscal tax of 15–40% charged on all imports except alcohol and tobacco, for which there is a different rate, and a turnover tax of 5-12%.