Republic of the Congo: Customs and VAT relief on certain essential goods imports
Effective immediately and will apply through December 31, 2026
The Minister of Finance on February 5, 2026, issued Circular No. 0138‑MFBPP/CAB reclassifying certain intermediate and consumer goods as essential goods. The measure is effective immediately and will apply through December 31, 2026.
To mitigate rising living costs, it provides for a reduced customs duty of 5% and either an exemption from VAT or a reduced 5% VAT rate on specified food and basic goods.
The circular also prohibits the export and re-export of the listed goods during the relief period.
For more information, contact a KPMG tax professional:
Ndeye Diarra Diouf | dndeye@kpmg.ci
Serges Kouam | sergeskouam@kpmg.cg
Destia Tome | dtome@kpmg.cg