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Republic of the Congo: Customs and VAT relief on certain essential goods imports

Effective immediately and will apply through December 31, 2026

april 22, 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

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