In general, two main taxes make up the tariff system. A fiscal import duty of 5–66% is applied to almost all incoming goods, regardless of origin, and serves as a source of revenue. A common external tariff (CET) of maximum 22% is levied on all goods from non-WAEMU (West African Economic and Monetary Union) countries. There are also a value-added tax (VAT) of 19% and a statistical tax of 4.5%. Goods imported from countries that have trade agreements with Niger pay a minimum customs duty, while those from other countries are subject to a higher general tariff. Goods from EU countries other than France are dutiable at less than the minimum.