G/SCM/N/123/COD, G/SCM/N/155/COD  
G/SCM/N/186/COD, G/SCM/N/220/COD  
G/SCM/N/253/COD, G/SCM/N/284/COD  
G/SCM/N/315/COD, G/SCM/N/343/COD  
G/SCM /N/372/COD, G/SCM/N/401/COD  
 
9 January 2024  
(24-0197) Page: 1/8 
Committee on Subsidies and  
Countervailing Measures  Original: French  
 
  
SUBSIDIES   
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1  
OF THE GATT 1994 AND ARTICLE 25 OF THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES   
DEMOCRATIC REPUBLIC OF THE CONGO 
The following communication, dated and received on 8 January 2024, is being circulated at the 
request of the delegation of the Democratic Republic of the Congo.  
 
_______________  
 
 
The following notification constitutes the subsidies notification  of the Democratic Republic of the 
Congo  for the p eriod 1 April 2003 to 31 March 2023.  
The Democratic Republic of the Congo submits this notification for the purposes of transparency and 
without prejudice to the legal status, nature or effects of the programmes or measures notified under 
the Agreement on Subsidies and Countervailing Measures ( hereinafter " SCM Agreement" ) and the 
GATT  1994, including as to whether or not the programmes notified are specific within the meaning 
of the SCM  Agreement . 
1. SPECIAL ECONOMIC ZONES UNDER LAW N O. 14/022 OF 7 JULY  2014  
1. Title of the subsidy programme  
Concessions under Law No.  14/022 of 7  July 2014 on special economic zones.  
2. Period covered by the notification  
This notification covers the following financial periods:  
- 1 April 2015 to 31 March 2017;  
- 1 April 2017 to 31 March 2019;  
- 1 April 2019 to 31 March 2021;  
- 1 April 2021 to 31 March 2023 . 
3. Policy objective and/or purpose of the subsidy  
The programme's objectives are to:  
- improve the legal and institutional framework with a view to attracting and retaining dom estic 
and foreign private investment;  
- streamline administrative procedures;  
- strengthen investment -related dispute settlement mechanisms; and  G/SCM/N/123/COD • G/SCM/N/155/COD • G/SCM/N/186/COD • G/SCM/N/220/COD • 
G/SCM/N/253/COD • G/SCM /N/284/COD • G/SCM/N/315/COD • G/SCM/N/343/COD • 
G/SCM/N/372/COD • G/SCM/N/401/COD  
 
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  - offer an attractive, transparent and consistent business environment.  
4. Background and authority  
This measure was enacted by the Head of State through Law No. 14/022 of 7 July 2014 establishing 
the special economic zones regime in the Democratic Republic of the Congo.  
The Special Economic Zone Agency (AZES) , a regulatory authority,  was established  under Prime 
Ministerial Decree No. 15/007 of 14 April 2015 to ensure the smooth operation of the zones.  
5. Form of the subsidy  
The fiscal, parafiscal and customs concessions are agreed by the public institution responsible for 
managing the special economic zones  and the developer. These may include:  
- full exemption from land, movable property and business profits taxes for five years, renewable 
once after assessment;  
- a 50% reduction on the fixed tax rate from the eleventh year;  
- application of the special depreciat ion system (meaning that a n enterprise can spread the 
purchase over a period of use, the annual rate of depreciation is constant each financial year 
and depreciation is thus faster in the initial years); and  
- full exemption from import duties and taxes on n ew or used machinery, tools and equipment 
and capital goods for 10 years.  
6. To whom and how the subsidy is provided  
The subsidy is for enterprises operating in agro -industry, the production of construction materials, 
metallurgical processing and packaging production. Only projects launched entirely by private 
developers or by public -private partnerships may be approved within the special economic zones.  
The Maluku Special Economic Zone is the country's first and  is located in Kinshasa city -provinc e. 
Enterprises operating in special economic zones are established under ordinary law. Inside the 
zones, they receive the benefits and facilities provided under this Law.  
Please note that there are two categories of enterprise : 
- Developer: a domestic or for eign economic entity that has entered into a development and 
management contract with the public institution responsible for manag ing the special economic 
zones;  
- Investor: any Congolese or foreign natural or legal person investing in a special economic zon e. 
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount 
budgeted for that subsidy  
No information is available.  
8. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/comme ncement  
The regulation has been in force since 7 July 2014 and the subsidy is ongoing . 
Once they are registered in a special economic zone, e nterprises  will receive  the concession s for: 
- Three years in the case of  investment projects.  G/SCM/N/123/COD • G/SCM/N/155/COD • G/SCM/N/186/COD • G/SCM/N/220/COD • 
G/SCM/N/253/COD • G/SCM /N/284/COD • G/SCM/N/315/COD • G/SCM/N/343/COD • 
G/SCM/N/372/COD • G/SCM/N/401/COD  
 
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  9. Statistical data  
No statistical data is available.  
2. STRATEGIC PARTNERSHIP ON VALUE CHAINS  
1. Title of the subsidy programme  
Strategic Partnership on value chains under Prime Ministerial Decree No.  13/049 of 6  October  2013. 
2. Period covered by the notification  
This notification covers the following financial periods:  
- 1 April 2015 to 31 March 2017;  
- 1 April 2017 to 31 March 2019;  
- 1 April 2019 to 31 March 2021;  
- 1 April 2021 to 31  March  2023.  
3. Policy objective and/or purpose of the subsidy  
The objective of this programme is to help the Government and the private sector to guide, structure 
and implement investment partnership programmes in sectors and industries that show significant 
integration potential , the realization of which  would enable a large segment of t he population to 
participate in economic and social activity in specific geographical areas.  
4. Background and authority  
This measure was announced by Decree No.  13/049 of 6  October  2013. The Ministry responsible for 
finance is in charge of putting a monitori ng mechanism in place to ensure the eff icient  
implementation of the commitments undertaken by enterprises involved in the partnership.  
5. Form of the subsidy  
The State grants customs and tax concessions in relation to  Decree No.  13/049 of 6  October  2013, 
through:  
- a suspension of VAT , both domestically and on imports of materials and construction materials, 
equipment, spare parts, inputs and raw materials intended exclusively for the project;  
- a suspension of VAT  on intermediate and/or finished goods, as well as on services provided by 
the enterprise;  
- an exemption from import duty and taxes  on goods, inputs, raw materials and equipment 
intended for the project;  
- a rebate on taxes collected at the initiative of vari ous ministries and fiscal departments (any 
authority or public service competent to calculate and collect duties, taxes and levies payable to 
the Treasury) at the central level; and  
- the application of preferential energy tariffs per kW/h.  
6. To whom and how t he subsidy is provided  
The subsidy is for sectors and industries that show significant integration potential , the realization 
of which would enable a large segment of the population to participate in economic and social activity 
in specific geographical ar eas. 
To qualify for the tax regime , enterprises  must:  
- be established in one of the forms of trading company recognized under Congolese positive law;  G/SCM/N/123/COD • G/SCM/N/155/COD • G/SCM/N/186/COD • G/SCM/N/220/COD • 
G/SCM/N/253/COD • G/SCM /N/284/COD • G/SCM/N/315/COD • G/SCM/N/343/COD • 
G/SCM/N/372/COD • G/SCM/N/401/COD  
 
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  - first conclude a partnership agreement with the Government under the Strategic Partnership on 
value chains;  
- submit a global investments programme for a sum in Congolese francs equivalent to at least 
USD 15 million;  
- undertake to create at least 100 jobs;  
- submit evidence of the investments and the effective fulfilment of the obligations undertaken as 
part of the preferential arrangements grant ed through  the Investment Code and/or other 
exceptional measures, including programme contracts.  
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount 
budgeted for that subsidy  
No data is available.  
8. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
The duration of the customs and tax concessions granted to an enterprise eligible for the Strategic 
Partnership on v alue chains is four years . This period may be extended depending on the value of 
the investments and their depreciation programme.   
The programme has been in place since 6 October 2013 and is ongoing.  
9. Statistical data  
No statistical data is available.  
3. CONC ESSIONS GRANTED UNDER THE INVESTMENT CODE  
1. Title of the subsidy programme  
Concessions granted under the Investment Code.  
2. Period covered by the notification  
This notification covers the following financial periods:  
- 1 April 2003 to 31 March 2005;  
- 1 April 2005 to 31 March 2007;  
- 1 April 2007 to 31 March 2009;  
- 1 April 2009 to 31 March 2011;  
- 1 April 2011 to 31 March 2013;  
- 1 April 2013 to 31 March 2015;  
- 1 April 2015 to 31 March 2017;  
- 1 April 2017 to 31 March 2021;  
- 1 April 2021 to 31 March 2023.  
3. Policy objective and/or purpose of the subsidy  
The programme's objectives are to:  
- promote the establishment of civil engineering firms responsible for building and maintaining 
roads and highways, and of public passenger and freight transport enterprises;  
- promote investment to develop agriculture and agro -industry;  
- promote major  investment s; and  G/SCM/N/123/COD • G/SCM/N/155/COD • G/SCM/N/186/COD • G/SCM/N/220/COD • 
G/SCM/N/253/COD • G/SCM /N/284/COD • G/SCM/N/315/COD • G/SCM/N/343/COD • 
G/SCM/N/372/COD • G/SCM/N/401/COD  
 
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  - promote investment in the optimal use of domestic natural resources.  
4. Background and authority  
This measure was enacted by the Head of State through Law No.  004/2002 of 21 February 20 02 on 
the Investment Code.  
The National Investment Promotion Agency (ANAPI) is a single -window body responsible for 
receiving, examining and deciding on the approval of projects, and  for promoting both domestic and 
foreign investment.  
5. Form of the subsidy  
The State grants customs and tax concessions to enterprises under the Investment Code through:  
- exemption from profits tax;  
- exemption from land tax;  
- exemption from import (customs) duty on equipment and other materials;  
- exemption from import duty on second -hand equipment and other materials;  
- exemption from import duty on industrial inputs;  and 
- deduction from taxable profits of amounts spent on training and environmental protection and 
nature conservation .  
Depreciation is calculated using  the declining balance method ( meaning that an enterprise can 
spread the purchase over a period of use, the annual rate of depreciation is constant each financial 
year and depreciation is thus faster in th e initial years ). 
6. To whom and how the subsidy is provided  
The subsidy is for agricultural and agro -industrial enterprises.  
All investors seeking concessions under the Investment Code must submit a single application for 
approval to ANAPI, which examines th e applications and forwards them to the ministers responsible 
for planning and finance for approval by interministerial order.  
To qualify under the Law's general regime, investors must:  
- be an economic entity established under Congolese law;  
- invest a minimum sum equivalent to USD 200,000;  
- undertake to train Congolese staff for specialized technical functions, managerial roles and 
positions of responsibility;  and 
- guarantee a value -added ratio of at least 35%.  
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount 
budgeted for that subsidy  
No information is available.  
8. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
Investments approved under the Code will receive the associated concessions  for a period of:  
- three years for investments in economic region A (city of Kinshasa);  
- four years for investments in economic region B (Kongo Central and the cities of Lubumbashi, 
Likasi and Kolwezi);  G/SCM/N/123/COD • G/SCM/N/155/COD • G/SCM/N/186/COD • G/SCM/N/220/COD • 
G/SCM/N/253/COD • G/SCM /N/284/COD • G/SCM/N/315/COD • G/SCM/N/343/COD • 
G/SCM/N/372/COD • G/SCM/N/401/COD  
 
- 6 - 
 
  - five years for i nvestments in economic region C (Bandundu, Équateur, Kasaï Oriental, Kasaï 
Occidental, Maniema, Nord -Kivu, Sud -Kivu, Orientale Province and Katanga).  
The regulation has been in force since 21 February 2002 and the programme is ongoing.  
9. Statistical data  
No statistical data is available.  
4. FUNDAMENTAL PRINCIPLES RELATING TO AGRICULTURE  
1. Title of the subsidy programme  
Law No. 11/022 of 24 December 2011 on fundamental principles relating to agriculture, enacted by 
the Head of State, provides th e basis for these concessions . 
2. Period covered by the notification  
This notification covers the following financial periods:  
- 1 April 2013 to 31 March 2015;  
- 1 April 2015 to 31 March 2017;  
- 1 April 2017 to 31 March 2019;  
- 1 April 2019 to 31 March 2021;  
- 1 April 2021 to 31 March 2023.  
3. Policy objective and/or purpose of the subsidy  
The programme is designed to ensure fair access to agricultural land, provide security for farms and 
farmers, stimulate public and private investment, and promote the sustainable managem ent of land 
resources.  
4. Background and authority  
This measure was announced by Law No. 11/022 of 24 December 2011 on fundamental principles 
relating to agriculture, enacted by the Head of State. The Ministry responsible for finance and the 
line ministries a re in charge of implementing the Law.  
5. Form of the subsidy  
Tax incentives that apply to farming; agricultural training, research and finance ; the marketing of 
agricultural products; environmental protection; and customs and tax regimes. The subsidy is 
provided through:  
- a deduction from the tax base of expenses relating to the maintenance of the section of road 
linking the farming concession to the highway;  
- a preferential rate for farmers with respect to their consumption of water, electricity and 
petrol eum products;  
- permission to establish a tax -free provision not exceeding 3% of turnover for the financial year;  
- an exemption from import duties and taxes on agricultural inputs;  
- an exemption from land tax on built -up and undeveloped land dedicated exclusiv ely to farming;  
and 
- an exemption from tax on all rolling stock used exclusively for farming.  G/SCM/N/123/COD • G/SCM/N/155/COD • G/SCM/N/186/COD • G/SCM/N/220/COD • 
G/SCM/N/253/COD • G/SCM /N/284/COD • G/SCM/N/315/COD • G/SCM/N/343/COD • 
G/SCM/N/372/COD • G/SCM/N/401/COD  
 
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  6. To whom and how the subsidy is provided  
The subsidy is for enterprises engaged in farming; agricultural training, research and finance ; the 
marketing of agricultur al products; and environmental protection.  
Agricultural lands are allocated to farmers and developed under the conditions established by law.  
However, applicants must  also: 
- be a Congolese natural person or a legal person established under Congolese law in which the 
Congolese State and/or Congolese nationals hold a majority stake or share, as applicable;  
- have a habitual residence, address or  known  registered office in the Democratic Republic of the 
Congo;  
- submit proof of registration in the trade register, if a person is carrying on the business;  
- provide evidence of financial capacity to bear the costs of developing the concession;  
- produce an environmental and social impact assessment.  
The agricultural contract shall specif y the types of crop that the concessionaire intends to produce.  
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount 
budgeted for that subsidy  
No statistical data is available.  
8. Duration of the subsidy and/or any other time limits attached  to it, including date of 
inception/commencement  
Investments approved under the Code will receive the associated concession s for an indefinite 
period.  
The regulation has been in force since 24 December 2011 and the programme is ongoing.  
9. Statistical data  
No statistical data is available.  
5. PROGRAMME FOR RESCUING INDUSTRIAL ENTERPRISES IN DIFFICULTY  
1. Title of the subsidy programme  
Programme for rescuing industrial enterprises in difficulty under Law No. 14/023 of 7 July 2014, 
enacted by the Head of State.  
2. Period covered by the notification  
This notification covers the following financial periods:  
- 1 April 2015 to 31 March 2017;  
- 1 April 2017 to 31 March 2019;  
- 1 April 2019 to 31 March 2021;  
- 1 April 2021 to 31 March 2023.  
Financial year  2019 2020 2021 2022 TOTAL  
Number of registered 
enterprises  59 62 116 30 267 G/SCM/N/123/COD • G/SCM/N/155/COD • G/SCM/N/186/COD • G/SCM/N/220/COD • 
G/SCM/N/253/COD • G/SCM /N/284/COD • G/SCM/N/315/COD • G/SCM/N/343/COD • 
G/SCM/N/372/COD • G/SCM/N/401/COD  
 
- 8 - 
 
  3. Policy objective and/or purpose of the subsidy  
To encourage industrial enterprises to modernize and resume their activities through restructuring 
and upgrades, with a view to making them more competitive on the domestic market.  
4. Background and authority  
This measure was announced by Law No. 14/023 of 7 July 2014. ANAPI is the responsible authority 
from which industrial enterprises in difficulty may seek assistance.  
5. Form of the subsidy  
The State  grants customs and tax concessions to enterprises under the Investment Code through:  
- full exemption from customs duties for imports of inputs, with the exception  of the relevant 
administrative fee;  
- full exemption from import duties and taxes on new machinery , tools and materials and original 
spare parts not exceed ing 10% of the c.i.f. value  of such equipment ; and 
- the application of the declining balance method of depreciation, the pace of which is set in the 
programme contract for the capital goods.  
6. To whom and how the subsidy is provided  
Any industrial enterprise in difficulty seeking these concession s must file  an application with ANAPI  
during or after the launch of the collective procedure and before the preventive settlement or 
composition agreeme nt at the latest.  
The application shall be examined by ANAPI within 90 days.  
To this end, an investigation is carried out to assess whether the applicant enterprise meets the 
conditions of rescue under the Law.  
ANAPI 's decisions  become final only after the preventive settlement or composition agreement is 
ratified by the competent court, within one month of referral.  
The programme contract shall set out the nature and extent of the enterprise's difficulty and contain 
an indicatio n of the referral.  
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount 
budgeted for that subsidy  
No statistical data is available.  
8. Duration of the subsidy and/or any other time limits attached to it, including da te of 
inception/commencement  
Industrial enterprises benefiting from the subsidy will sign a programme contract for a period not 
exceeding five years.  
The programme has been in place since 7 July 2014 and is ongoing.  
9. Statistical data  
No statistical data is available.  
 
__________