RESTRICTED  
  
WT/TPR/S/339  
11 May 2016  
(16-2592)  Page: 1/126  
Trade Policy Review Body   
 
TRADE POLICY REVIEW 
REPORT BY THE SECRETARIAT 
DEMOCRATIC REPUBLIC OF THE CONGO 
This report, prepared for the second Trade Policy Re view of Democratic Republic of the Congo, has 
been drawn up by the WTO Secretariat on its own responsibility. The Secretariat has, as required 
by the Agreement establishing the Trade Polic y Review Mechanism (Annex 3 of the Marrakesh 
Agreement Establishing the World Trade Organization), sought clarification from Democratic 
Republic of the Congo on its trade policies and practices.  Any technical questions arising from this report may be addressed to Mr Jacques Degbelo 
(tel.: 022 739 5583) and Mr Faustin Mukela Luanga (tel.: 022 739 6328). 
 Document WT/TPR/G/339 contains the policy statement submitted by Democratic Republic 
of the Congo. 
 
 
Note: This report is subject to restricted circulation and press embargo until the end of the 
first session of the meeting of the Trade Policy Revi ew Body on Democratic Republic of the Congo. 
This report was drafted in French. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  CONTENTS 
SUMMARY ....................................................................................................................... . 6 
1   ECONOMIC ENVIRONMENT ........................................................................................ 10  
1.1   Main features  of the economy .................................................................................... 10 
1.2   Recent econom ic developments .................................................................................. 14 
1.3   Trade in g oods and services ....................................................................................... 15 
1.4   Investment .............................................................................................................. 20 
1.5   Econom ic outl ook ..................................................................................................... 20 
2   TRADE AND INVE STMENT RE GIME ............................................................................ 21  
2.1   Overview ................................................................................................................. 21 
2.2   Trade poli cy objectives .............................................................................................. 24 
2.3   Trade agreements  and arrang ements .......................................................................... 24 
2.3.1   World Trade Organization (WTO) .............................................................................. 24 
2.3.2   Other trade agreem ents and arra ngements ............................................................... 26 
2.4   Investme nt regime ................................................................................................... 26 
3   TRADE POLICIES AND PRACTICES BY MEASURE ........................................................ 34  
3.1   Measures direct ly affectin g imports ............................................................................. 34 
3.1.1   Registrati on and do cument s .................................................................................... 34 
3.1.2   Customs procedures ............................................................................................... 35 
3.1.3   Preshipment inspecti on and custom s valuation ........................................................... 38 
3.1.4   Rules of origin  and tariff preferences ........................................................................ 40 
3.1.5   Customs levies ...................................................................................................... 40 
3.1.5.1   Applied MFN tariff ............................................................................................... 40 
3.1.5.2   Bindings ............................................................................................................  45 
3.1.5.3   Other levies ....................................................................................................... 45 
3.1.5.4   Internal duties and taxes ..................................................................................... 45 
3.1.6   Duty and tax concessions ........................................................................................ 47 
3.1.7   Prohibitions, restrictions and import licensing ............................................................. 50 
3.1.8   Antidumping, countervai ling and safegu ard measures ................................................. 51 
3.1.9   Standards and technical regulations ......................................................................... 52 
3.1.10   Sanitary and ph ytosanitary measures ..................................................................... 53 
3.1.11   Requirements with regard to  packaging, marking and labelling ................................... 54 
3.1.12   Othe r measures ................................................................................................... 55 
3.2   Measures direct ly affectin g exports ............................................................................. 55 
3.2.1   Registration and customs procedures ........................................................................ 55 
3.2.2   Export taxes and levies ........................................................................................... 56 
3.2.3   Export prohibitions, restrictions and controls .............................................................. 56 
3.2.4   Export subsidies,  promotion an d support ................................................................... 57 
3.3   Measures affectin g production and trade ...................................................................... 57 
3.3.1   In centives ............................................................................................................  57 WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  3.3.2   Competition and price contro l policy ......................................................................... 58 
3.3.3   State trading, State-owne d enterprises and privatization ............................................. 59 
3.3.4   Governme nt procurement ....................................................................................... 62 
3.3.5   Intellectual property rights ...................................................................................... 64 
4   TRADE POLICIES BY SECTOR ..................................................................................... 66  
4.1   Agriculture, livestoc k, fishing an d forest ry .................................................................... 66 
4.1.1   Overview ..............................................................................................................  66 
4.1.2   Agricultural policy .................................................................................................. 68 
4.1.3   Trade policy by major product catego ry .................................................................... 70 
4.1.3.1   Overview ........................................................................................................... 70 
4.1.3.2   Fishing and aquacu lture ....................................................................................... 71 
4.1.3.3   Forestry ............................................................................................................. 72 
4.2   Mining and energy .................................................................................................... 74 
4.2.1   Petroleum and gas products .................................................................................... 74 
4.2.2   Mining  products ..................................................................................................... 77 
4.2.3   Mining policy by product ......................................................................................... 80 
4.2.3.1   Copper and cobalt ............................................................................................... 80 
4.2.3.2   Tin .................................................................................................................... 81 
4.2.3.3   Diamonds .......................................................................................................... 81 
4.2.3.4   Gold .................................................................................................................. 81 
4.2.4   Electricity and water ............................................................................................... 82 
4.3   Manuf acturi ng .......................................................................................................... 84 
4.4   Services ................................................................................................................ .. 86 
4.4.1   Overview ..............................................................................................................  86 
4.4.2   Telecommunication s and postal services ................................................................... 86 
4.4.3   Financial services ................................................................................................... 90 
4.4.3.1   Banking services ................................................................................................. 91 
4.4.3.2   Non-banking financial services .............................................................................. 94 
4.4.4   Transport .............................................................................................................  96 
4.4.4.1   Maritime, rive r and lake transport.......................................................................... 97 
4.4.4.2   Air transport ..................................................................................................... 100  
4.4.4.3   Rail transport ................................................................................................... 10 2 
4.4.4.4   Road  transport ................................................................................................. 103  
4.4.5   Tourism .............................................................................................................. 104  
REFERENC ES ................................................................................................................ 107  
5   APPENDIX TABLES .................................................................................................. 109  
 WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  CHARTS 
 Chart 1.1 Trend of the human development index, 1990, 2000 and 2010-2014 ......................... 11
 
Chart 1.2 Structure of mercha ndise trade, 2008 and 2014 ..................................................... 17 
Chart 1.3 Direction of merchandise trade, 2008 and 2014 ...................................................... 18 
Chart 1.4 Trade in services, 2008-2014 ............................................................................... 19 
Chart 3.1 Distribution of MFN duti es, 2016  .......................................................................... 41 
Chart 3.2 Tariff protection by subsector, 2005 and 2016 ........................................................ 44 
Chart 3.3 Escalation of MF N applied tari ff rates,  2016............................................................ 44 
Chart 3.4 Breakdown of loss of revenue due to exemptions, 2010-2014 ................................... 49 
Chart 4.1 DRC: banking system bala nce sheet ..................................................................... 92 
Chart 4.2 Logistics performanc e indicator of the DRC,  2014 ................................................... 97 
 
TABLES 
 
Table 1.1 Basic economic indicators, 2008-2015 ................................................................... 12 
Table 1.2 Balance of payments, 2008-2013  ......................................................................... 16 
Table 2.1 Main trade related laws in  force or under re view, Marc h 2016 ................................... 22 
Table 2.2 DRC participation in non-national WTO technical cooperation activities, 
2010-2015 ...................................................................................................................... 25 
Table 2.3 Investment preferences under different co des and laws ........................................... 28 
Table 2.4 Changes in the DRC's rankings for the World Bank's Doing Business indicators, 
2016 and 20 15 ................................................................................................................ 32 
Table 3.1 Tax revenue by pr incipal source , 2010-20 14 .......................................................... 40 
Table 3.2 Summary of  MFN duti es, 2016 ............................................................................. 42 
Table 3.3 Structure of MFN duties, 2010 and 2016 ................................................................ 43 
Table 3.4 Breakdown of loss of revenue due to exemptions, 2012-2014 ................................... 48 
Table 3.5 List of prohibited imports, 2015 ............................................................................ 50 
Table 3.6 List of products su bject to author izations , 2016  ...................................................... 51 
Table 3.7 List of State-owned ente rprises and public institutions ............................................. 60 
Table 3.8 List of State-owned enterprises th at have signed services and stabilization 
contra cts ..................................................................................................................... ... 61 
Table 3.9 Thresholds applicable to the vari ous methods of awardi ng contract s, 2015 ................. 64 
Table 4.1 Main agricultur al products, 2008-2013 .................................................................. 66 
Table 4.2 Organization of upstream pe troleum activities in the DR C, 2016 ............................... 76 
Table 4.3 Cobalt and copper production trends, 2008-2014 .................................................... 78 
Table 4.4 Production, export and import  of metals in th e DRC, 2008- 2014 ............................... 78 
Table 4.5 Electricity, 2010 and 2015 ................................................................................... 82 
Table 4.6 Main DRC telecommuni cations indicato rs, 2008-2 014 .............................................. 87 
Table 4.7 Structure of the ba nking system in the DRC ........................................................... 90 
Table 4.8 DRC: Financial so undness indicato rs, 2010- 2013 .................................................... 93 
Table 4.9 Number of microfinance institutio ns not meeting the regu latory norm s in 2013 ........... 94 WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  BOXES 
 Box 3.1 Single Cu stoms Terri tory ....................................................................................... 37
 
Box 4.1 Taxes and charges in th e telecommunicati ons subsector ............................................ 89 
Box 4.2 Agreements on transport services signed by the DRC .............................................. 100  
 
APPENDIX TABLES 
 
Table A1. 1 Structure of  exports, 2008-20 14 ..................................................................... 109  
Table A1. 2 Structure of  imports, 2008-20 14 ..................................................................... 110  
Table A1. 3 Destination of exports, 2008-2014 ................................................................... 111  
Table A1. 4 Origin of imports, 2008- 2014 .......................................................................... 112  
Table A3. 1 Average applied MFN tari ff rates, by HS Chapter, 2015 ....................................... 113  
Table A3. 2 Merchandise impo rt and export levies............................................................... 116  
Table A3. 3 OCC invoicing and levies ................................................................................ 121  
Table A4. 1 Customs duties, by ISIC Rev.2 cate gory, 2015  .................................................. 124  
 WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  SUMMARY 
1. Since its last Trade Policy Review (TPR) in 2010, the Democratic Republic of the Congo 
(DRC) has introduced a number of structural and economic stabilization reforms, with or without 
the help of technical and financial partners, enabling it to achieve sustained economic growth 
during the review period at an average annual rate  of 7% - well above its 3% population growth 
rate – and to move up 12 places on the Human Development Index. Thanks to a generally restrictive monetary policy, inflation was brought down from 7.1% in 2010 to 1.03% in 2014, its 
lowest level in 50 years. On the budgetary front, increased government revenue helped to reduce 
the public deficit and in some years even to achieve a surplus (based on payments). In spite of external shocks, in particular the fall in its raw material export prices, proper management of the country's capital account and financial transactions enabled it to achieve balance-of-payments 
surpluses and to build up reserves. 
2. In spite of the country's numerous strong points, such as its vast territory, favourable 
climate and fertile soil, abundant forest, lake, pe troleum and mining resources and its 7% average 
economic growth rate since 2010, the DRC remains a least developed country, with a per capita 
GDP of US$480 in 2014. Its economy is heavily depe ndent on the mining sector, which accounts, 
on average, for a quarter (approximately 24% ) of GDP and about 85 % of export revenue. 
Agriculture is underdeveloped relative to the country's potential (18% of GDP on average and only 
3% of export revenue). The manufacturing sector is in its infancy (around 10% of GDP) because of supply-side constraints such as the poor state of transport infrastructure, the non-availability of inputs such as electricity, and a financial system that mainly focuses on import/export activity. 
Services, representing around 40% of GDP, have displayed burgeoning growth since 2000, 
particularly in the mobile telephony segment. Telecommunications services have become the second source of revenue for the Government. Th e banking system, which remains relatively small 
compared to the size of the country and its population, contributes but little to financing the 
country's development. Most banking operations consist of deposit taking and short-term financing, and this does little to promote deve lopment, of small and medium enterprises in 
particular. 
3. The Congolese economy is not very diversified; the DRC imports and exports a small range 
of products. Its principal imports include foodstuffs, chemical products, transport equipment and electrical and non-electrical machinery, and come  mainly from the European Union, South Africa, 
Zambia and China. Its exports are still confined to primary (mining) products, chiefly cobalt, 
copper, diamonds, gold and petroleum. Its main  markets are China, Zambia, the EU and the 
Middle East. Apart from Zambia and South Africa, official trade with other African countries is still 
negligible despite regional and bilateral preferen tial agreements that the DRC has signed but not 
yet fully implemented. The DRC remains a net importer of services. Travel (tourism) has dominated services exports, illustrating the country's considerable advantages as a tourist 
destination, whereas transportation has been the main import item because of the remoteness of 
key markets. The ratio of trade in goods and serv ices to GDP of approximately 70% (not counting 
the extensive informal cross-border trade) is an in dication of the importance of trade for the DRC's 
economy. 
4. The DRC still faces enormous development challenges, such as its heavy dependence on the 
mining sector, the need to upgrade its infrastructure, its governance problems (including its public finance management system), and the weakness of its human development indicators. The 
greatest challenges remain the consolidation of economic growth at about 8% per year, and the 
need to make that growth inclusive through better distribution of wealth. 
5. The DRC's trade policy is based on supranational regulations resulting from multilateral, 
regional, and bilateral trade agreements; but owing to the delay in implementing those 
agreements, the national policy component remains considerable. The ultimate aim of its trade policy is to ensure that trade contributes to poverty reduction by further liberalizing the trade regime; diversifying exports; stepping up the privatization programme and sectoral reforms (in 
agriculture, mining, industry and services); and through trade facilitation. 
6. The DRC has been an original Member of the WTO since 1 January 1997. It is also a member 
of: the African Union, the African Economic Community, the Community of the Great Lakes 
Countries (CPGL), and three of the eight Regional  Economic Communities (RECs) recognized by 
the African Union, namely the Economic Community of Central African States (ECCAS), the WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  Common Market for Eastern and Southern Africa (COMESA), and the Southern African 
Development Community (SADC). The DRC is engaged in the so-called "tripartite" negotiations aimed at harmonizing the rules of the East African Community (EAC), COMESA and the SADC. It has also concluded bilateral framework trade facilitation agreements with several countries. Over 
and above the costs involved, participation in numerous agreements could lead to a lack of 
coherence in the conduct in DRC's trade policy. 
7. There has been no significant change in the regulatory framework for investment since the 
DRC's last TPR. The 2002 Investment Code remains the legal basis for investment in the country. 
This Code aims to facilitate and encourage domestic and foreign investment in spheres of activity which are key to the country's development, namely infrastructure improvement, economic utilization of natural resources, and the establishm ent of a sound industrial base. It provides for a 
single regime (the general regime), alongside special provisions for the SMEs. The Code applies to 
all enterprises that intend to develop an econom ic activity in the DRC, with the exception of 
activities relating to mining, hydrocarbons, banking, insurance and reinsurance, and defence and 
arms, as well as certain commercial activities. Investment in those sectors is governed by specific 
regulatory frameworks and special laws. Equal treatment of domestic and foreign investors is guaranteed, subject to reciprocity. 
8. The tax system has undergone major changes since the last TPR, as a result of the 
introduction of value added tax (VAT) to replace the previous turnover tax (ICA). New Customs and Excise codes were also enacted and have been in force since 2012. Although fiscal reforms have been introduced, including the elimination of certain levies, the current tax system remains 
complex and involves a multitude of levies, including customs duties; VAT; excise duty; personal 
income tax (IRPP); corporation tax; registration and stamp duties on real estate transactions; local taxes; and other levies on specific products, transport, telecommunications, and so forth. In 
practice, multiple exemptions alleviate the overa ll tax burden to some degree, which explains why 
the 2015 tax burden was only 15.4% (of GDP), despite a corporate tax rate which alone is already at 45%. 
9. The DRC has simplified its procedures and documentation in relation to trade. However, it 
has yet to notify the WTO of these measures in the categories provided for under the Trade Facilitation Agreement, which it has not yet ratified. It has adopted the 2012 version of the Harmonized Commodity Description and Coding System (HS). Its tariff is ad valorem  for all its 
5,842 lines and comprises four rates: zero, 5%, 10%  and 20%. The modal rate of the tariff is 
10%, and the simple average rate is 11.2%. On the other hand, 29.4% of tariff-lines (those with a 
rate of 20%) represent international peaks. 
10. The DRC's tariff structure has remained relatively the same since the country's first TPR. 
Agricultural and non-agricultural products (WTO de finition) enjoy about the same average levels of 
nominal tariff protection, 11.1% and 11.2% respective ly. In ISIC terms, manufacturing is the most 
protected sector with an average rate of 11.4%, followed by the agriculture, hunting and forestry 
sector (10%), and finally the mining and quarry ing sector (7.1%). A breakdown of the rates by 
HS chapter reveals a general increase in the protection levels to close to 20% for coffee and tea, beverages and tobacco, wood and paper, and textiles and clothing. 
11. Overall, the tariff shows a slight positive escalation from raw materials (9%) to 
semi-finished products (9.6%) and a decidedly positive one towards finished products (12.7%). A more detailed breakdown (ISIC two-digit) shows that this overall structure is the result, inter alia,  
of the positive tariff escalation in the industri es producing food products, beverages and tobacco; 
textiles and clothing; paper, articles of paper, pr inting and publishing; and chemical products. In 
these industries the positive escalation implies a relatively high level of actual protection, which is 
unlikely to boost the competitiveness of the prod ucts concerned and, consequently, their export. 
12. At the same time, the raw materials used in certain industries (for instance non-metallic 
mineral products) enjoy considerable protection, well above the average rate of 12.3% for the manufacturing sector as a whole, which means that the cost of inputs and semi-processed 
products remain high. This kind of tariff structure does little to encourage diversification of 
economic activity through the processing of local raw materials prior to their export; hence the many tariff and tax reductions granted under different mechanisms. As a result of these 
reductions, the tariff escalation becomes positive, and hence exacerbates the effective protection WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  of the activities concerned. Moreover, the management of a regime of this kind has its cost, and 
its transparency remains limited. 
13. The DRC has bound all its tariff lines at ceiling rates, the simple average of which is 96%, or 
97.5% for agricultural products and 95.7% for non-agricultural products. While binding its tariff 
lines at ceiling rates leaves the DRC a broad margin to increase its applied rates, it does not 
guarantee the predictability of its tariff regime, which might deter a prospective partner, whether a trading partner or one seeking a stable environment in which to invest. 
14. Other duties and taxes are bound at zero, but imports are subject to a large number of 
taxes that are unrequited or whose the proportions far exceed the utility of the services in question (rendered). In keeping with the principle of national treatment, the main internal taxes 
are levied on imports and domestic products alike. Moreover, despite the creation of single 
windows for imports and exports, several other institutions are still operating outside that 
framework, thereby prolonging the time required fo r administrative formalities and increasing their 
cost. Preshipment inspection is mandatory for most imports of US$2,500 or more, and the 
corresponding fees (0.75% of the c.i.f. value, wi th a minimum charge of US$100) are borne by the 
importer. The DRC has never made use of continge ncy measures, for which it has no legislation. 
15. The DRC is still finding it difficult to implement its 2003 legislation based on the WTO 
Customs Valuation Agreement and utilizes reference values provided by the BIVAC. Setting up the 
national system of standardization, technical regulations and accreditation is proving problematic, and this raises questions about the validity and relevance of the various control procedures being conducted, including at the border, by a myriad of institutions with overlapping activities; all 
imports and exports as well as products placed on the domestic market are subject to systematic 
checks. Imported vegetables and vegetable prod ucts must be accompanied by a phytosanitary 
certificate and imported animals and animal products by a sanitary certificate, both issued in the 
country of origin. 
16. Export duties are levied on green coffee; minerals and mineral concentrates; mineral oils; 
electric power; logs; edged timber; fresh water; and scrap metal. In principle, these duties are 
applied to certain products in order to encourage the local processing of natural resources. 
Nevertheless, a large quantity of mineral ores and logs are being exported with no prior processing. The DRC does not have any export promotion or assistance mechanism. 
17. The new Government Procurement Code aims to encourage transparency and the use of 
tendering, with national and regional preference s. The DRC is pursuing its efforts to reform 
State-owned enterprises: approximately 20 companies are still in the State's portfolio, and the rest have either been rehabilitated, restructured or privatized. The country does not have any 
competition regime; the prices of certain goods and services, deemed to be "strategic", are 
regulated. Also, because the DRC is finding it difficult to enforce any intellectual property 
legislation, it has trouble controlling IPR infringements. 
18. The DRC has also launched other reforms to facilitate doing business, including reducing the 
cost of obtaining a construction permit and the cost of registering a new building; abolishing or reducing the various costs associated with registering a new business; and abolishing a long list of "nuisance taxes". However, although some of these measures have been debated and adopted by 
the Council of Ministers, they have not yet been transposed into laws, which has not helped the 
DRC's Doing Business  ranking. The country's current ranking reflects, among other things, the 
slow pace of applying certain measures, a degree of inconsistency in implementing others, and the 
need to improve follow-up, assessment and interministerial coordination. 
19. The DRC has made commitments under the General Agreement on Trade and Services 
(GATS) in a number of services branches, namely construction and related engineering services, 
communication services, business services, education services, tourism and travel-related 
services, and recreational, cultural and sporting services. Some of these branches are being opened up almost completely, and others only partially. The extension of the DRC's multilateral commitments to all services categories that have already been liberalized should shore up the 
credibility of the reforms introduced, improve the predictability and transparency of the systems 
concerned and help attract the much needed capital for the DRC to realize its immense potential. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  20. By continuing to implement its reforms effectively, and in particular to simplify and 
rationalize its tax system and the different controls, procedures and institutions involved at all levels, it should be possible for the DRC's economy to become more competitive and for new enterprises and jobs to be created. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  1  ECONOMIC ENVIRONMENT 
1.1  Main features of the economy 1.1.  The Democratic Republic of the Co ngo (DRC) occupies an area of 2,345,095 km
2 straddling 
the equator in Central Africa. It is the second largest African country in area after Algeria, and it 
had an estimated population of 75 million in 2014, most of whom are young. About 42% of the 
population lives in urban areas. The country shares 9,165 km of borders with nine countries: the Republic of Congo to the west; the Central African Republic and South Sudan to the north; 
Uganda, Rwanda, Burundi and Tanzania to the east; Zambia to the south-east; and Angola to the 
south. 
1.2.  The DRC has huge economic potentials, with diversified land forms, hydrography basically 
consisting of the 6,000 km-long Congo river basin, and lakes and rivers either side of the equator. 
The Congo River provides a steady water flow and, with its mostly navigable tributaries, it offers 
enormous possibilities for river and lake transport. Influenced by land form, climate and hydrography, the country's soil and subsoil offer major and varied potentials in the areas of 
mining, energy, forestry, agricult ure and fisheries (Section 4). 
1.3.  With a per capita GDP of US$480 in 2014, an average infant mortality rate of 76.5‰, 
an illiteracy rate of 66.8% among persons aged 15 years and older, life expectancy at birth 
of 50.1 years in 2014, and a largely poverty-stricken population, the DRC still belongs to the 
Least Developed Country (LDC) group — despite average growth of 7% since 2010 (Table 1.1). Development is marked by the contrast betwee n the country's natural wealth and the poverty 
of the vast majority of its inhabitants. In the 2015 Human Development Report, the United Nations 
Development Programme (UNDP) ranked the DRC 176
th out of 188 countries in terms of the 
Human Development Index (HDI: 0.43). The fact that it had previously been ranked 187th out of 
188 countries in 2013, but with the same HDI of 0.43, suggests that this slight progress is not 
necessarily the exclusive result of the DRC's own efforts, but may also reflect slippage by other 
countries.1 
1.4.  The DRC is classified by the UNDP as a country of low human development, with a high 
indigence rate (71% of its population live on less than US$1.25 per day). It remains one of the 
poorest countries in the world, ranked almost last in terms of the HDI in 2013; and it failed to achieve any of the Millennium Development Goals in 2015. Having gone backwards between 1990 and 2000 following multiple wars and armed conflicts, among other problems, its general level 
of human development rose between 2000 and 2010;  but since 2011 it has improved only very 
slightly (Chart 1.1). This marginal HDI progress in the last few years stands in contrast to the DRC's strong economic growth and low inflation during the same period. Far from reducing social 
precariousness following many years of war and armed conflict, which exacerbated unemployment 
particularly among young people, this non-inclusive growth has actually aggravated it. 
1.5.  The DRC still has progress to make in combating poverty, despite efforts in the spheres of 
health and primary education.
2 Its general level of human development is below the average for 
sub-Saharan Africa and far behind the average of countries in the medium human development group (Chart 1.1). Given its natural resources and abundant labour force, the DRC has huge potential for rapid economic growth and fo r reducing poverty and improving its human 
development indicators; but it has not yet harnessed these to its development. Bad 
governance - including mismanagement of the mining and quarrying sector, weak institutions, wars and conflicts - has prevented the population from benefiting from the country's incredible 
natural resource endowment.
3 To address this paradox, in May 2012 the Government reviewed 
and adopted the country's second-generation Growth and Poverty Reduction Strategy Paper. 
                                               
1 UNDP (2016). 
2 IMF (2015). 
3 World Bank (2013). WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  Chart 1.1 Trend of the human development index, 1990, 2000 and 2010-2014 
 
0.000.100.200.300.400.500.600.70
1990 2000 2010 2011 2012 2013 2014Congo (Democratic  Republic of the) Sub‐Saharan Africa
Countries  of medium human development
 
Source: UNDP (2015), Human Development Report. Viewed at: http://hdr.undp.org/en/data . 
1.6.   The DRC economy depends heavily on the mining sector, which on average generates over 
24% of GDP and about 85% of export revenues. Agriculture is poorly developed in relation to the 
country's potential (on average contributing 18%  of GDP and just 3% of export earnings). 
The manufacturing sector is embryonic, represen ting around 10% of GDP owing to supply-side 
constraints such as the poor state of transport infr astructure, unreliable availability of inputs such 
as electricity, and a financial system that is mainly focused on import/export activities. Services, representing about 40% of GDP, have enjoyed a major boom after the 2000 decade, particularly in the mobile telephony sector. The predominance of the mining sector shrouds the relative 
importance of other activities in the Congolese economy, particularly in terms of employment and 
poverty reduction. Agriculture (including subsistence farming, livestock breeding, fishing and forestry) employs roughly 75% of the active popula tion; and it provides the main income source 
for about 80% of the Congolese population (all ru ral activities combined) and nearly half of the 
country's food supply. The DRC is heavily dependen t on the external sector; its goods and services 
trade to GDP ratio was close to 70% in 2015. Its balance of payments, which had been in deficit 
since 2000, has posted a surplus in the last few years following a recovery in the prices of 
commodities that it exports, such as copper, gold and oil (Table 1.1). 
1.7.  The informal sector represents a sizable share of DRC economic activity. The authorities 
estimate that informal employment accounts for about 80% of all non-farming jobs and generates 
between 20% and 25% of the country's GDP.
4 The sector is characterized firstly by a wide variety 
of actors and activities, and secondly, by its significant capacity to adapt to the evolution of the national economic situation. Craft production and trading, the dynamic components of the informal 
sector, have an important place in the economy. These two subsectors allow for lower-cost job 
creation, enable young people to gain practical skills, and help to conserve the country's cultural heritage, while serving the population's needs. 
1.8.  The development of the informal sector in  the DRC stems from the lack of an employment 
policy, in a situation where unemployment is estimated at 60%.
5 It is also explained, historically, 
by the economic underachievement of the postcoloni al state model; the lacklustre results of past 
economic reforms; and, lastly, by the successive socio-political crises that the country has 
experienced, particularly in the 1990s. This situat ion is aggravated by excessively rigid, lengthy 
and bureaucratic official procedures which inflate transaction costs, and by profits that are eroded 
by heavy taxation and a variety of expenses and charges, further compounded by corruption.  
                                               
4 The Central Bank of the Congo's estimate for 2010 was that the informal sector accounted for 70% of 
all jobs in the DRC. 
5 Central Bank of the Congo (2014). The unemployment rate should be treated cautiously owing to the 
size of the informal sector and the lack  of reliable statistics on this subject. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  1.9.  The DRC continues to implement reforms aimed mainly at consolidating peace, security and 
stability; further consolidating its public finances and achieving macroeconomic stabilization. It continues to face huge development challenges, su ch as reducing reliance on the mining sector; 
diversifying the economy; and upgrading its infrastructure, governance, public finance 
management system, and human development indicators. The Government's greatest challenge is 
to consolidate a high rate of growth at around 8%, to be able to address the issue of inclusive growth and better distribution of wealth. 
1.10.  Since the last WTO review of the country's trade policy in 2010
6, the Government has 
launched a large-scale programme of structural reforms and governance strengthening measures, with a view to consolidating peace, promoting the country's economic and social development
7, 
and speeding up progress towards the new Sustainable Development Goals (SDGs). In this 
connection, the country has just adopted a new Strategic National Development Plan for the DRC, 
put forward by the Office of the President of the Republic on 22 February 2016. This new plan sets 
the goal of modernizing and industrializing the co untry by 2035, by developing a reinvigorated, 
competitive private sector capable of generating  employment and helping to reduce poverty. 
Specifically, the plan aims to transform the DRC into a pool of intelligence and expertise; a wellspring of new citizenship and the middle class; a breadbasket; a major energy player; 
an economic and industrial pool; a land of peace and well-being; and a regional power at the heart 
of Africa (Section 2). 
Table 1.1 Basic economic indicators, 2008-2015 
 2008  2009  2010  2011  2012  2013 2014  2015  
Miscellaneous  
Nominal GDP (CDF billion)  11,699  19,106  22,679  28,353  33,482  36,985 33,224  n.a. 
Nominal GDP (US$ billion)  20.9  23.6 25.0 30.8 36.4 40.2 35.9  n.a. 
Real GDP (percentage annual variation at 
constant 2005 prices) 6.2 2.9 7.1 6.9 7.2 8.5 9.6 n.a. 
Per capita GDP (US$) 338  370 380 453 518 554 480  n.a. 
Inflation (CPI, variation %) 17.3 2.8 7.1 15.3 9.7 1.6 n.a. n.a. 
Population (million) 61.8  63.8 65.9 68.1 70.3 72.6 74.9  n.a. 
Urban population (%) 38.9 39.4 39.9 40.4 41.0 41.5 42.0 n.a. 
Unemployment rate (%) n.a.  n.a. n.a. n.a. n.a. n.a. n.a. n.a. 
Human Development Index (HDI) n.a. n.a. 0.41 0.42 0.42 0.43 0.43 n.a. 
Infant mortality rate (per 1,000 live births) 89.2  86.9 84.8 82.6 80.5 78.3 76.5  74.5 
 (% of GDP)  
Use of GDP (% of GDP at current prices)  
Gross domestic demand 105.4  107.4  107.3  105.2  105.4  103.1 n.a. n.a. 
Consumption 86.0  92.8 88.4 83.2 84.2 83.7 n.a.  n.a. 
Public secto r 4.4 8.3 9.4 10.7 9.9 9.9 n.a. n.a. 
Private secto r 81.6  84.5 79.0 72.5 74.3 73.7 n.a.  n.a. 
Gross investment 19.4 14.6 19.0 21.9 21.3 19.4 n.a. n.a. 
GFCF 20.1  13.6 17.6 21.1 20.4 18.7 n.a.  n.a. 
Public secto r 2.9 3.2 5.1 4.3 4.7 4.4 n.a. n.a. 
Private secto r 17.2  10.4 12.5 16.8 15.7 14.3 n.a.  n.a. 
Variation in inventories  -0.6 0.9 1.4 0.8 0.8 0.7 n.a. n.a. 
Net external demand -5.4  -7.4 -7.3 -5.2 -5.4 -3.1 n.a.  n.a. 
Exports of goods and services 36.9 21.2 35.4 33.1 24.8 27.8 n.a. n.a. 
Exports of goods 32.9  18.4 33.9 30.7 24.0 27.1 n.a.  n.a. 
Mining products 31.8 18.0 33.3 30.3 23.7 26.5 n.a. n.a. 
Other products 1.2  0.5 0.6 0.4 0.3 0.6 n.a.  n.a. 
Exports of services 4.0 2.7 1.6 2.4 0.8 0.7 n.a. n.a. 
Imports of goods and services 42.3  28.6 42.8 38.3 30.2 30.9 n.a.  n.a. 
Imports of goods 32.3 20.9 32.1 28.9 23.8 24.9 n.a. n.a. 
Consumer goods 7.0  5.5 5.4 6.6 5.1 5.7 n.a.  n.a. 
Equipment 18.6 11.7 22.8 17.9 8.5 16.2 n.a. n.a. 
Intermediate goods  6.7 3.7 4.0 4.5 10.2 3.0 n.a.  n.a. 
Imports of services 10.1 7.7 10.6 9.4 6.4 6.0 n.a. n.a. 
Memorandum item: Trade (goods and 
services) 79.2 49.8 78.2 71.4 55.0 58.7 n.a.  n.a. 
                                               
6 WTO document WT/TPR/S/240/Rev.1 of 29 March 2011. 
7 In May 2012, the Government adopted the second-generation Growth and Poverty Reduction Strategy 
Paper (GPRSP 2) covering 2011-2015, together with a Priority Action Programme (PAP) to implement it. 
The latter specifies the GPRSP 2 sectoral policies by identifying actions that could have tangible effects on 
growth, employment and poverty reduction. This unif ying document provides a frame of reference for 
international aid and public investment by all development actors. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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   2008  2009  2010  2011  2012  2013 2014  2015  
GDP by sector of economic activity 
at factor cost (at 2005 prices) 
Primary secto r 32.4 33.9 40.8 43.4 43.3 43.3 n.a. n.a. 
Agriculture, forestry, livestock, hunting 
and fishing 20.9 20.9 20.2 19.5 18.9 18.1 n.a.  n.a. 
Agriculture 20.1 20.1 19.4 18.8 18.1 17.5 n.a. n.a. 
Subsistence crops 19.8  19.8 19.1 18.5 17.9 17.2 n.a.  n.a. 
Cash crops 0.3 0.3 0.3 0.3 0.3 0.2 n.a. n.a. 
Forestry 0.8  0.8 0.7 0.7 0.7 0.6 n.a.  n.a. 
Livestock, fishing and hunting 0.0 0.0 0.0 0.0 0.0 0.0 n.a. n.a. 
Extractive industries 11.5  13.0 20.6 23.9 24.5 25.1 n.a.  n.a. 
Mining of non-ferrous metals 5.2 6.0 11.8 13.7 13.0 13.7 n.a. n.a. 
Coppe r 2.1  2.0 3.7 4.2 4.9 7.0 n.a.  n.a. 
Cobalt 3.1 3.9 8.0 9.3 7.9 6.5 n.a. n.a. 
Zinc 0.1  0.1 0.1 0.1 0.2 0.2 n.a.  n.a. 
Other extractive industry  products 6.3 7.0 8.8 10.2 11.5 11.4 n.a. n.a. 
Oil 2.5  2.8 3.5 3.9 4.7 4.2 n.a.  n.a. 
Diamonds 2.3 1.9 1.7 2.2 2.0 1.9 n.a. n.a. 
Gold 0.0  0.0 0.0 0.0 0.0 0.1 n.a.  n.a. 
Cassiterite 0.2 0.5 0.7 0.7 0.9 0.7 n.a. n.a. 
Coltan 0.0  0.0 0.0 0.0 0.0 0.0 n.a.  n.a. 
Other minerals 0.0 0.0 0.1 0.1 0.1 0.1 n.a. n.a. 
Quarrying 1.2  1.7 2.8 3.3 3.8 4.4 n.a.  n.a. 
Secondary secto r 19.4 17.5 15.9 15.7 15.8 16.1 n.a. n.a. 
Manufacturing  14.8  12.9 11.6 11.1 10.9 11.1 n.a.  n.a. 
Food, drinks and tobacco industries 11.2 9.7 9.2 8.4 8.6 8.9 n.a. n.a. 
Other manufacturing  3.6 3.2 2.5 2.7 2.3 2.2 n.a.  n.a. 
Construction and public works 3.6 3.7 3.5 3.9 4.1 4.4 n.a. n.a. 
Electricity, gas, steam and wate r 1.0  0.8 0.8 0.7 0.7 0.7 n.a.  n.a. 
Tertiary secto r 48.2 48.6 43.3 40.9 40.9 40.6 n.a. n.a. 
Commerce 16.0  17.0 15.4 14.6 15.3 15.3 n.a.  n.a. 
Transport and telecommunications 16.3 15.5 13.7 12.9 12.7 12.6 n.a. n.a. 
Other services excl. government 11.5  11.6 10.2 9.8 9.5 9.3 n.a.  n.a. 
Government services 5.2 5.4 4.7 4.5 4.1 4.0 n.a. n.a. 
Financial intermediation services indirectly 
measured (FISIM) -0.8 -0.9 -0.8 -0.8 -0.7 -0.6 n.a.  n.a. 
Public finance (% of GDP unless otherwise indicated) 
Total revenue 12.8  11.7 15.0 11.3 12.9 12.2 15.4  n.a. 
Of which:         
General budget 12.8  11.7 14.9 11.3 12.9 11.2 14.2  n.a. 
Current revenue 12.3 8.2 9.5 9.4 10.0 9.6 13.1 n.a. 
Customs and excise revenue/DGDAa 3.6  2.9 3.3 3.5 4.0 4.1 5.4  n.a. 
Tax revenue/DGI, excluding oilb 3.7 3.0 3.4 3.4 3.7 3.3 5.1 n.a. 
Non-fiscal revenue  3.0 1.6 1.6 1.3 1.1 1.2 1.7  n.a. 
Of which: DGRAD revenue, 
excluding oilc 1.0 0.9 1.5 1.1 1.1 1.0 1.5 n.a. 
Revenue from oil producers 2.0  0.7 1.2 1.3 1.2 1.1 0.9  n.a. 
Exceptional revenue 0.0 0.9 0.4 0.3 0.9 0.0 0.0 n.a. 
External revenue 0.6  2.7 4.9 1.6 2.1 1.6 1.1  n.a. 
Total expenses 11.8 10.8 14.8 12.4 11.7 12.5 15.7 n.a. 
Of which:         
General budget expenditure 11.8 10.8 14.8 12.4 11.7 11.5 14.5 n.a. 
Current expenditure  10.3 8.3 9.3 9.8 8.9 8.7 11.9  n.a. 
Remunerations 4.2 2.8 3.4 3.8 3.6 3.8 4.7 n.a. 
Operating expenses 5.6  5.0 5.4 5.3 4.6 4.3 6.6  n.a. 
Public debt 0.5 0.5 0.5 0.7 0.6 0.6 0.6 n.a. 
External debt 0.5  0.5 0.3 0.7 0.4 0.4 0.5  n.a. 
Domestic debt 0.0 0.0 0.2 0.0 0.2 0.2 0.1 n.a. 
Capital expenditure 1.5  2.5 5.5 2.6 2.8 2.8 2.6  n.a. 
Balance (income-expenses) 1.0 1.0 0.3 -1.1 1.3 -0.3 -0.3 n.a. 
External sector         
Current account (US$ billion)d -1.0 -1.1 -2.0 -1.3 -1.3 -2.9 n.a. n.a. 
% of GDP -5.0  -4.8 -8.2 -4.2 -3.5 -7.1 n.a.  n.a. 
Goods 0.7 -2.4 1.7 1.8 0.2 2.2 n.a. n.a. 
Exports  32.8  18.5 33.9 30.7 24.0 27.1 n.a.  n.a. 
Imports  32.2 21.0 32.1 28.9 23.8 24.9 n.a. n.a. 
Services -6.1  -4.9 -9.1 -7.0 -5.6 -5.3 n.a.  n.a. 
Income 4.0 2.8 1.6 2.4 0.8 0.7 n.a. n.a. 
Expenditure 10.0  7.7 10.6 9.4 6.4 6.0 n.a.  n.a. 
Exchange rate (CDF/US$; period average) 559.3  809.8  905.9  919.5  919.8  919.8 925.2  n.a. 
Nominal effective exchange rate (CPI-based, 
index 2010=100)e -10.9  -26.3  -11.6  -5.1 5.3 0.9 1.5  n.a. 
Real effective exchange rate (CPI-based, 
index 2010=100)e -0.3 472.2  -87.9  5.7 12.4 0.3 1.5 n.a. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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   2008  2009  2010  2011  2012  2013 2014  2015  
External debt (stock)         
CDF billion 6,955  11,254  4,377  4,237  4,521  4,791 4,482  n.a. 
US$ billion 10.9  12.5 4.8 4.7 4.9 5.2 4.8  n.a. 
% of GDP 59.5 58.9 19.3 14.9 13.5 13.0 13.5 n.a. 
Gross official reserves (including gold, 
US$ million)  78 1,035  1,300  1,268  1,633  1,678 1,557  n.a. 
In months of imports of goods and 
services 0.1 1.6 1.3 1.2 1.6 1.2 1.0 n.a. 
n.a. Not available. 
a Directorate-General of Cu stoms and Excise (DGDA). 
b Directorate-General of Taxation (DGI). c Income from the Directorate-General of Admi nistrative and Governme nt Property Revenue 
 (DGRAD). d Provisional for 2013. 
e A minus sign (-) indicates depreciation, index (2010 = 100). 
Source
: Central Bank of the Congo, Rapport annuels , 2013 and 2014; IMF, International Financial Statistics . 
Viewed at: http://elibrary-data.imf.org  (database accessed in January 2016); World Bank (2015), 
World Development Indicators . Viewed at: 
http://databank.worldbank.org/data/reports.as px?source=World%20Development%20Indicators  
(database accessed in January 2016); and UNDP (2015), Human Development Report . Viewed at: 
http://hdr.undp.org/en/data  (database accessed in January 2016). 
1.2  Recent economic developments 
1.11.  Despite the shocks caused by the internat ional financial and economic crisis of 2008-2009, 
the DRC's macroeconomic situation consolidated during 2010-2015. This was largely thanks to the 
pursuit of a variety of structural and sectoral reforms implemented in the period 2009-2012, under the auspices of the Government's second-generation economic programme with the IMF and, since 
2013, the Government's autonomous economic programme. 
1.12.  The country has experienced strong econom ic growth, boosted by the high prices of raw 
materials such as copper, gold and oil, which stimulated increased production; this led to a record 
rise in real GDP to 9.6% in 2014 (Table 1.1). Nonetheless, the period under review had begun 
in 2008 with a collapse of these commodity prices , triggering a reduction in economic growth 
(in real terms) from 6.2% in 2008 to 2.9% in 2009,  followed by a slow recovery to 7.2% in 2012, 
8.5% in 2013 and 9.6% in 2014. For 2015, the initial forecasts of 10.2% were downgraded 
to 7.7%, owing to another fall in commodity prices. 
1.13.  Growth is based mainly on the primary sect or, including mining. Investments in the services 
sector (transport, telecommunications and trade generally), and also in infrastructure upgrading, 
have enabled the non-mining private sector to outpace the mining sector in recent years. 
The shrinkage of production volumes that followed the recent collapse of commodity prices points 
to a strengthening of this trend. Nonetheless, the recovery of the agricultural sector is slow and 
weak, and the sector's performance is chaotic owing, among other things, to its low rate of 
mechanization, which results in poor productivity in many subsectors; a restrictive regime of land tenure (most holdings are unregistered, and there is no official market for land); fragmentation of the domestic market due basically to insufficient infrastructure and the absence of trading hubs, 
which tends to erode producers' profit margins; the embryonic state of extension services and the 
lack of a legal framework, which discourages the creation of agricultural associations and cooperatives; and difficult access to credit, which penalizes a sector that badly needs investment 
in both equipment and biological material (all the stock is old, unproductive and disease-prone). 
Moreover, import/export procedures are cumbersome and levies are high, further undermining the competitiveness of the agricultural sector, which imports most of its inputs and equipment. 
1.14.  The economic growth of the last few years, together with the fall in international food prices 
and relative stability of the Congolese Franc (CDF), made it possible to bring inflation down from over 17.3% in 2008 and 15.3% in 2011 to 1.6% in 2013; accumulate gross international reserves, which stabilized at US$1.56 billion, equivalent  to about one month of imports, by end 
December 2014; and hold the level of external debt to around 13.5% of GDP in 2014 (Table 1.1). 
The various reforms implemented since 2009 contributed to this performance. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  1.15.  As price and exchange-rate stability are the key objectives of the monetary policy 
implemented by the Central Bank of the Congo (B CC) (Section 4), the main instruments of this 
policy (interest rates on refinancing operations, Treasury bill auctions and required reserves) have also been used to enhance macroeconomic stability.
8 The foreign exchange market has also been 
normalized through prudent monetary management and measures to strengthen the financial 
sector. Since completion of the IMF programme, the Government has continued to consolidate 
international reserves and reduce inflation unaided, making it possible to stabilize the franc, 
accumulate international reserves, and bring cons umer price inflation down from 9.7% in 2012 
to 1.03% in 2014, its lowest level in 50 years (Table 1.1). The authorities see inflation remaining within the BCC's target range of 1% to 3.5% in the short term. 
1.16.  Financial instruments, such as credit gu arantee and leasing programs are not yet operating 
in the DRC, even though access to credit is the main challenge faced by Congolese entrepreneurs, 
and thus for job creation (Section 4). Law No. 15/003 of 12 February 2015 on leasing, which organizes this activity, could improve business financing possibilities. 
1.17.  On the budgetary front, excessive reliance on the mining and quarrying sector (over 75% 
of budget income) leaves the country exposed to  exogenous shocks of the type experienced 
in 2009. The sudden collapse in commodity prices (copper, gold and oil) between 2008 and 2009 
and since 2013, even in the context of a budget au sterity policy, turned the global budget balance 
and its earlier-year surpluses (2010 and 2011) into deficits in 2011, 2013 and 2014 (Table 1.1). 
1.18.  The tax system has undergone major changes since the last review of the country's trade 
policy, as a result of the introduction of value added tax (VAT) to replace the previous turnover 
tax. New Customs and Excise codes were also enacted and have been in force since 2012.
9 
Although fiscal reforms have been implemented, including the elimination of certain levies, the current system still involves a multitude of taxes, including customs duties (Section 3.1.5); 
VAT (Section 3.1.5.1); excise duty (Section 3.1.5.1); personal income tax (IRPP); corporation tax; 
registration and stamp duties, which are imposed on real estate transactions; local taxes; and other levies on specific products, transport, telecommunications, and so forth. In practice, multiple 
exemptions alleviate the overall tax burden to  some degree, which explains why the 2015 tax 
burden was 15.4% of GDP, despite a corporate tax rate that is already at a level of 30%. 
1.3  Trade in goods and services 1.19.  The DRC continues to post trade and current  transfers surpluses, but it remains prone to 
external shocks. The generally rising deficits in the service accounts, together with the equally 
large shortfall on the income account, have generated current-account deficits throughout the review period. The collapse of mineral prices and the knock-on effect on mining revenues 
generated the trade deficit in 2009, which under scores the need to diversify the economy and 
promote exports, including services (Table 1.2). Mo reover, the trade surplus is likely to be heavily 
eroded in the medium term by the expected co llapse in commodity prices. Nonetheless, having 
recorded a deficit of 9.1% of GDP in 2010, aggravat ed by the effects of the international financial 
crisis of 2008-2009, the DRC's balance of payments recovered to post surpluses until 2014. Since 2011, strong performance by the capital and financial account explain this result (Table 1.2). 
1.20.   In the trade domain, after the weakening of raw materials prices in 2009, goods trade 
volumes rebounded in 2010, with significant gr owth in both exports and imports of 94.0% 
and 62.5%, respectively (Tables A1.1 and A1.2). The global value of trade continued to rise between 2010 and 2014, regularly generating a surplus, thanks mainly to the increase in copper 
exports to emerging countries. 
                                               
8 Apart from its chief objective of en suring the stability of prices and the national currency, the BCC is 
tasked with: managing official reserves; regulating foreign exchange transactions; participating in the 
negotiation of international agreements on payment moda lities; regulating and controlling credit institutions 
and financial intermediaries; and promoting the good functioning of the money and capital markets. Law No. 005/2002 of 7 May 2002 on the establishment, organization and functioning of the Central Bank 
of the Congo. 
9 Ordinance-Law No.10/001 of 20 August 2010 establishing value added tax (VAT); Ordinance-Law 
No. 007/2012 of 21 September 2012 on the Excise Code; Ordinance-Law No. 011/2012 of 21 September 2012 
on the Tariff of Import Duties and Taxes; and Ordinance-Law No. 012/2012 of 21 September 2012 on the Tariff of Export Duties and Taxes. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  1.21.   The DRC's trade structure has not undergo ne any significant changes since the country's 
previous trade policy review (Tables A1.1 and A1.2, and Chart 1.2). Nonetheless, the share of imports of goods and services in GDP shrank by 11 percentage points, from 42.3% in 2008 to 30.9% in 2013, while the share of exports drop ped by about 9 points from 36.9% to 27.8% in 
the same period. Goods and services trade posted a deficit averaging 6.1% of GDP per year for the 
period (Tables 1.1 and 1.2). 
1.22.   Total merchandise exports were esti mated at US$7.5 billion in 2014, compared to 
US$3,765 million in 2008, mainly owing to the rise in commodity prices on world markets (mining 
products in particular) and their increased produc tion in the DRC. A doubling of export values 
enabled the country to generate a trade surplus of around US$718.9 million in 2013, compared to a deficit of US$144 million in 2008 (Chart 1.2, and Tables 1.2 and A1.1). 
Table 1.2 Balance of payments, 2008-2013 
(US$ million) 
  2008  2009  2010  2011 2012 2013a 
A. Current account -1,050  -1,123  -2,042  -1,281 -1,261 -2,864  
A1. Goods and services -1,128  -1,745  -1,839  -1,594 -1,978 -1,242  
Exports 7,698  5,021  8,867  10,211 9,031 11,176  
Goods 6,870  4,371  8,478  9,472 8,743 10,905  
Services 828  650 389 739 288 271  
Imports 8,825  6,766  10,705  11,805 11,009 12,419  
Goods 6,726  4,949  8,043  8,916 8,677 10,006  
Services 2,100  1,817  2,663  2,889 2,332 2,413  
A2. Income -918  -779 -1,046  -1,098 -1,048 -2,838  
Credit 18 26 48 168 18 49 
Compensation of employees 15  20 16 115 12 33  
Investment income 3 7 33 54 6 16 
Debit 936  805 1,095  1,266 1,066 2,887  
Compensation of employees 37 31 57 40 55 36 
Investment income 898  774 1,037  1,227 1,011 2,851  
A3. Current transfers 996 1,401  843 1,411 1,765 1,217  
Credit 1,738  1,704  1,688  2,430 2,710 2,327  
Public transfers 1,243  1,386  907 1,418 1,866 1,401  
Private transfers  495 318 782 1,013 844 927  
Debit 743 303 845 1,020 945 1,111  
Public transfers 203  76 213 247 330 319  
Private transfers  540 227 633 773 614 792 
B. Capital and financial account 402  458 678 1,326 1,832 2,935  
Capital account 110 144 158 933 486 153 
Financial transactions 292  314 839 393 1,345 2,781  
Direct investment 1,673  629 2,932  1,596 2,892 1,698  
Portfolio investment  -1,575  -1,189  -3,237  -2,137 -3,532 -4  
Other investment 194 874 1,144  934 1,986 1,088  
C. Errors and omissions 16  -247  166 30 30 -5  
D. Overall balance -632  -912  -1,198  75 601 67 
a Provisional. 
Note: According to the fifth edition of the IMF Balance of Payments Manual  (BOP5). 
Source: Central Bank of the Congo (2013), Rapport annuel . 
1.23.   The DRC continues to rely on mining expo rts. Mining and quarrying accounted for 90.2% of 
total exports in 2014 compared to 77.4% in 2008, over half of this consisting of ferrous and 
non-ferrous metals (Chart 1.2 and Table A1.1). The DRC's main export markets are China (37.6% 
of the total in 2014 compared to 42.1% in 2008); fo llowed by the European Union (19.6% in 2014 
as against 29.6% in 2008); and Zambia (19.5% in 2014 up from 14.2% in 2008). The DRC 
exports little to other African countries (4.4% in 2014 compared to 2.2% in 2008). In contrast, the Middle East share has grown significantly to repr esent 6.0% of total exports in 2014 compared to 
just 0.1% in 2008 (Chart 1.3 and Table A1.3). 
1.24.  The DRC's imports are mainly manufactures (70.2% of the total in 2014, compared to 
61.9% in 2008), followed by agricultural products (21.4% in 2014 and 22.1% in 2008). Other imports include chemicals, machinery and transport equipment, as well as non-electrical 
machinery (Chart 1.2). Africa, particularly Zambia and South Africa, followed by Europe and China, 
were the country's leading import sources in 2014 (Chart 1.3 and Table A1.4). WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  1.25.  The services sector, in which the DRC is a net importer, is dominated by transport and 
telecommunications. Imports of tradable services have fluctuated around US$2 billion every year since 2008, while the corresponding exports have declined continuously from US$828 million in 2008 to US$271 million in 2013. Government services account for a large proportion of these 
imports and exports (Chart 1.4). 
Chart 1.2 Structure of merchandise trade, 2008 and 2014 
(%) 
2008 2014
(a)    Exports 
Fuels
13.6%
Other
2.1%Non-ferrous 
metals
49.3%
Ores and other 
minerals
27.2%Extractive industries
90.2%Agriculture
3.0%Manufactures
4.7%
Total:   US$3.8 billion Total:   US$7.5 billion
(b)    Imports 
Agriculture  
22.1%Manufactures
61.9%
Chemicals
9.5%Other semi-
finished products
9.8%Other
1.3%
Iron and steel
4.7%Non-electrical 
machinery
13.5%Other 
manufactures 
8.9%
Extractive 
industries
14.7%Electrical 
machinery
7.5%Transport 
equipment
8.0%
Agriculture  
21.4%Manufactures
70.2%
Chemicals
15.4%Other semi-
finished products
10.6%Other
0.8%
Iron and steel
3.6%Non-electrical 
machinery
13.6%Other 
manufactures 
11.5%
Extractive 
industries
7.6%Electrical 
machinery
8.0%Transport 
equipment
7.5%
Total:   US$3.9 billion Total:   US$6.7 billionFuels
5.9%
Other
1.6%Non-ferrous 
metals
28.5%
Ores and other 
minerals
43.0%Extractive industries
77.4%Agriculture
7.4%Manufactures
13.6%
 
Source: WTO Secretariat calculations, in mirror st atistics, based on the UN SD Comtrade database 
(SITC Rev.3). WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 18 - 
 
  Chart 1.3 Direction of merchandise trade, 2008 and 2014 
(%) 
2008 2014
(a)    Exports
Africa
23.8%Asia
45.0%
Other Asia
7.5%
EU (28)
19.6%China 
37.6%
Zambia
19.5%
America
2.8%Other Europe
2.7%Europe
22.3%
CIS
0.1%Other Africa
4.4%Middle East
6.0%
Total:   US$3.8 billion Total:  US$7.5 billion
(b)    Imports 
EU (28)
28.0%China  6.0%CIS
0.3%
Other Europe
1.0%Africa
55.2%
Other Asia
3.0%America
6.5%Zambia 7.3%
South Africa
28.8%
Other Africa
15.4%
Europe
29.0%Asia
9.0%Middle East
0.1%Tanzania
3.7%
EU (28)
18.8%China  
20.3%
CIS
0.4%
Other Europe
1.2%Africa
45.6%
Other Asia
7.1%
America
4.1%Zambia 
11.9%
South Africa
18.5%Other Africa
10.9%
Europe
20.0%Asia
27.5%Tanzania
4.2%Middle East
2.4%
Total:   US $3.9 billion Total:   US $6.7 billionAfrica
16.4%Asia 
46.0%
Other Asia
4.0% EU (28)
29.6%China 
42.1%
Zambia
14.2%
America
7.3%Other Europe
0.3%
Europe
29.9%CIS
0.3%Other Africa
2.2%Middle East
0.1%
 
 
Source: WTO Secretariat calculations, in mirror st atistics, based on the UN SD Comtrade database 
(SITC Rev.3). WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 19 - 
 
  Chart 1.4 Trade in services, 2008-2014 
(US$ million) 
0100200300400500600700800900
2008
2009
2010
20112012
2013
2014
0100200300400500600
2008 2009 2010 2011 2012 2013 201405001,0001,5002,0002,5003,0003,500
2008
2009
20102011
2012
2013
2014Exports Imports
Transport
Travel ConstructionCommunication services
GovernmentInsurance and financial services
Other05001,0001,5002,0002,5003,000
2008 2009 2010 2011 2012 2013 2014Exports excl. government Imports excl. government
 
Source: WTO Secretariat calculations based on da ta from the WTO Statistics Database. Viewed at: 
http://stat.wto.org/Home/WSDBHome.aspx?Language=E . WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 20 - 
 
  1.4  Investment 
1.26.  Despite legislative changes and efforts to consolidate its business environment (Section 2) 
the DRC attracts very little foreign direct invest ment (FDI). Inflows peaked at US$3,312 million 
in 2012 before dropping to US$2,098 million in  2013 and to US$2,063 million in 2014 – a level 
similar to that recorded the previous year. Most FDI is channelled into the mining and mobile 
telephony industries.10 
1.5  Economic outlook 
1.27.  For 2015, the persistent weakness of commodity prices (copper, gold, oil per barrel), 
has curbed the DRC's economic growth to around 7.5%, well below the 10.26% rate that had originally been projected before being revised downwards.
11 The 2015 budget forecasts a 
zero deficit, which suggests that certain public expenses will likely be cut. 
1.28.  The current account of the balance of payments is set to deteriorate, owing to 
burgeoning imports linked to investment projects and reduced export earnings as a result of the fall in oil prices. Already in 2014, the external current account, which had been in surplus since 
2010, posted a deficit estimated at 0.8% of GDP, owing to weakness in the per-barrel price of 
crude - and faltering production. 
1.29.  Despite essentially favourable prospects, the DRC's reliance on mining and oil revenues on 
the one hand, and imported consumer goods on th e other, renders its economy highly vulnerable 
to external shocks; hence the need for structural reforms to promote economic diversification. The medium-term growth rate will depend on these structural reforms aimed at bolstering the business environment and reducing obstacles to  expanding the supply of goods and services, 
among other constraints. 
 
 
                                               
10 UNCTAD (2015). 
11 In the recent Finance Law, the forecast is based on an optimistic hypothes is for commodity prices: 
copper US$6,000/tonne; gold US$35,000/kg; and oil at US$40 per barrel, compared to US$81 initially. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  2  TRADE AND INVESTMENT REGIME 
2.1  Overview 2.1.  Since its preceding Trade Policy Review (TPR) in 2010
1 the Democratic Republic of the Congo 
(DRC) has made no substantial changes to its ge neral business framework. The 2006 Constitution 
as amended in 2011, the seventh since independence, is still in force.2 
2.2.  Under the Constitution, the President of the Re public is the Head of State. He is elected by 
direct universal suffrage for a five-year term of office renewable for one further term. He 
promulgates laws and may issue decisions by ordina nce. The President appoints the Prime Minister 
from the parliamentary majority and, on the latter's proposal, the other members of the government. He invests the elected provincial Governors and Deputy Governors by ordinance. 
2.3.  The Parliament is bicameral, comprising the National Assembly (500 members elected by 
direct universal suffrage for a renewable term of five years) and the Senate (108 Senators elected 
by the provincial assemblies for a renewable term of five years). The most recent parliamentary elections were held in December 2011, and senatorial elections in February 2007. Under the 
Constitution, the power to initiate legislation rests with the President, the Government, and with 
deputies and parliamentary groups. Draft laws are prepared by the relevant ministries, and must be approved by the Council of Ministers before th ey are submitted to the National Assembly. Once 
adopted and voted on by Parliament, a draft law becomes law after its promulgation by the 
Head of State within 30 days and publication in the Official Journal.
3 The ratification of 
international agreements, including trade agreem ents, must be authorized by Parliament by 
means of laws. 
2.4.  The Constitution provides for the separation of powers. Executive power is vested in the 
President of the Republic and the Government; legislative power belongs to Parliament; and judicial power is exercised by the Constitutional Court, the Supreme Court, the Courts of Appeal 
and other national courts. The legal aspects of commercial matters are dealt with at national level, 
except where a remedy is sought under the OHADA Uniform Act on Arbitration
4, more specifically 
from the Common Court of Justice and Arbitration. At the domestic level, trade disputes are 
handled by the commercial courts, which are now being set up throughout the country. 
2.5.  The design and implementation of trade polic y falls under the Ministry responsible for trade, 
which deals with issues relating to the DRC's participation in the WTO and in regional, subregional and bilateral trade institutions. A Ministry representative chairs the National Development and 
Trade Policy Forum (FNDPC). Despite being covered by the state budget, the funding of the Forum 
is the greatest problem. 
2.6.  Other ministries and institutions are also involved in trade policy formulation and 
implementation, including the Ministry of Finance (t ax matters), the Ministry of the Economy (price 
setting matters), the Ministry of Health (human he alth), the Ministry of the Status of Women and 
the Family (gender issues), the Ministry of Planning (which centralizes and coordinates all national 
macroeconomic programmes), the Ministry responsible for justice, the Ministry of the Environment, 
Nature Conservation, Water and Forests, the Ministry of Scientific and Technological Research, the Ministries responsible for foreign affairs and international cooperation, agriculture, industry, tourism, and transport (sectoral issues), as well as  certain services attached to the Offices of the 
Prime Minister and the President, each in their own specific area. This leads to certain functions 
being split up and undermines the effectiveness of State action by giving rise to numerous jurisdictional disputes and substantial additional costs. In addition, the legislative and regulatory 
framework for trade policies is characterized by the adoption of various laws and regulations by 
                                               
1 WTO document WT/TPR/S/240/Rev.1 of 29 March 2011. 
2 The first Constitution dates from 19 May 1960; the second from 1 August 1964; the third from 
24 June 1967; the fourth from April 1994; the fifth from 27 May 1997; the sixth from 4 April 2003; and the seventh, dated 18 February 2006, as amended in 2011, is still in force. 
3 Organic laws may not be promulgated until they ha ve been declared to be in conformity with the 
Constitution by the Constitutional Court. 
4 Through Law No. 10/002 of 11 February 2010 the DRC acceded to the Treaty on the Harmonization of 
Business Law in Africa (OHADA Treaty) but has not yet adopted implementing legislation at the domestic level. 
It should be noted that the OHADA Uniform Act on Arbitration, which was adopted on 11 July 1999 and supposed to take effect 90 days late r (Article 9 of the Treaty), is not yet being applied in the DRC. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 22 - 
 
  the central government and by decentralized admini strative entities, without any harmonization or 
arrangements for their evaluation. 
2.7.  The private sector, in this case the Federation of Congolese Enterprises (FEC), the 
Confederation of Small and Medium-sized Enterpri ses of the Congo (COPEMECO) and the National 
Federation of Congolese Artisans and Small and Medium-sized Enterprises (FENAPEC), as well as 
civil society associations and NGOs, is also consulted on an ad hoc basis about trade policy, and participates by invitation in the National Trade and Multilateral Negotiations Monitoring and 
Coordination Committee in particular.
5 Apart from the Legislature and the Court of Auditors, there 
is no national body responsible for evaluating the trade policy of the DRC. The Economic and Social Council, created by Decree No. 11/48 of 3 Decemb er 2011 and set up in 2015, should provide a 
framework for coordination with development partners, namely the unions, civil society and the 
private sector.
6 
2.8.  Trade policy is formulated and implemented by means of legal instruments such as laws, 
decrees and treaties (Table 2.1). The hierarchy of laws follows the monist system under which 
treaties and international agreements, once ratifi ed, take precedence over laws, subject, with 
respect to each individual agreement or treaty, to  its being applied by the other party, except in 
the case of human rights treaties.7 The Constitution prevails over all domestic legal instruments. 
Below the Constitution come the components of the legislative bloc, namely (in order) laws (both 
organic and ordinary), ordinance-laws, edicts or  provincial laws; these are followed by the 
components of the regulatory bloc, namely ordinances, decrees, orders, administrative regulations, circulars, instructions, directives, decisions; and finally, the customary realm. 
International treaties and agreements are signed by  the President or by a Minister to whom such 
powers have been delegated. Once signed, they mu st be brought before Parliament for ratification. 
2.9.  The rules relating to the following areas are established by law: commerce; 
privatization/nationalization of companies; status of foreign nationals and immigration; tax base, 
rates and collection procedures for taxes of all kinds; fundamental principles of civil and commercial rights and obligations. The main trade-related legal instruments are listed in Table 2.1. 
Table 2.1 Main trade related laws in force or under review, March 2016 
Instrument Entry into force 
General area 
Ratification of the Marrakesh Agreement establishing the WTO by Decree No. 5/194 of 
26 September 1995 1 January 1997 
Constitutional law 18 February 2006 
Trade law 
Law No. 73/009 on trade 5 January 1973 
Ordinance No. 73-236 establishing the national tax identity number 13 August 1973 
Ordinance-Law No. 79-021 on regulations governing small-scale trade 2 August 1979 
Law No. 002/2001 on commercial courts 3 July 2001 
Decree-Law No. 011/37 of 11 October 2011 amending Decrees Nos. 79-021 of 
2 August 1979 and 90-046 of 8 August 1990 which prohibit foreign investors from entering the retail trade  
Presidential Decree No. 008/01 of 23 February 2001 establishing the Permanent Economic 
Coordination Framework (CPCE)  
Trade 
Law No. 73-009 on trade 5 January 1973 
Law No. 74-014 10 July 1974 
Ordinance-Law No. 80-010 30 July 1980 
Congolese Control Office 
Ordinance-Law No. 74-013 10 July 1974 
Decree No. 09/42 on the rules governing the Congolese Control Office (OCC)  3 December 2009 
Taxation 
Law No. 009/03 on the Customs Valuation of Goods 18 March 2003 
Customs Code 28 February 2010 
Ordinance-Law No. 011/2012 of 21 September 2012 establishing the Tariff of Import Duties 
and Taxes  
                                               
5 Presidential Decree No. 008/01 of 23 February 2001 establishing the Permanent Economic 
Coordination Framework (CPCE). 
6 The role of the Economic and Social  Council is to provide advisory op inions on the economic and social 
questions referred to it by the President of the Republic, the National Assembly, the Senate or the 
Government. 
7 Article 215 of the Constitution. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  Instrument Entry into force 
Ordinance-Law No. 012/2012 of 21 September 2012 establishing the Tariff of Export Duties 
and Taxes  
Decree-Law No. 086 on the tax regime for SMEs 10 July 1998 
Tax Code 30 September 2003 
Decree No. 04/099 amending and supplementing Decree No. 017/2003 of 2 March 2003 
establishing the Directorate-General of Taxation 30 December 2004 
Ordinance-Law No. 10/001 of 20 August 2010 establishing value added tax (VAT)   
Ordinance-Law No. 007/2012 of 21 September 2012 on the Excise Code  
Ministerial Order No. 072 of 30 December 2011 on provisional measures to suspend the 
collection of value added tax at importation on goods imported by petroleum producing 
enterprises and mining enterprises operating under a contractual regime  
Tax Code, updated on 15 July 2014  
Standards and technical regulations 
Ministerial Order No. 1250/CAB/MIN/SP/008/CJ/OMP/2013 of 16 July 2013 amending and 
supplementing Ministerial Order No. 1250/CAB/MIN/S/CJ/KIZ/56/2003 of 16 May 2003 
regulating cosmetic produc ts and other toiletries; 
Order No. 1250/CAB/SP/008/CPH/OBF2015 of 18 September 2015 regulating trade in pharmaceutical products in the DRC  
Ministerial Order No. 012/CAB/MINECI/2001 of 31 March 2001 on approval of standards for 
wheat flour  
Price regulation 
Interministerial Orders Nos. 06/CAB/MIN-ECO&COM/2012 and 08/CAB/MIN/HYDRO/2012 
determining the components of petroleum product price structure 14 December 2012 
Interministerial Order No. 05/CAB/MIN/FINANCES/2012 of 14 December 2012 establishing 
the procedures for reviewing the structure of ground and aviation fuel prices   
Orders Nos. 410/CAB/SG/TC/9 50/96 of 4 December 1996 and 409/CAB/MIN/TVC/082/2009 
of 3 December 2009, and Decisions Nos. RVA/DG/12.00/00476/91.A and 00477/91.A of 
1 November 1991 setting the rates for aviation  and non-aviation charges applicable to 
domestic and international traffic in the DRC  
Competition and consumer protection 
Ordinance-Law No. 41-63 of 24 February 1950 on unfair competition 
Decree-Law of 20 March 1961 on pricing  
Ministerial Order No. DENI/CAB/06/013/87 of 26 May 1987 on the establishment and 
functioning of the Competition Commission  
Intellectual property 
Ordinance-Law No. 86-033 on protection of copyright and related rights  5 April 1986 
Law No. 82-001 on industrial property 7 January 1982 
Government procurement 
Law No. 10/010 of 27 April 2010 on government procurement 27 April 2010 
Investment and business climate 
Law No. 004/2002 of 21 February 2002 on the Investment Code 21 February 2002 
Decree No. 065/2002 on the regulations, orga nization and methods of operation of the 
National Investment Promotion Agency (ANAPI) 5 June 2002 
Decree No. 09/31 of 8 August 2009, as amended and supplemented by Decree No. 10/28 of 
30 August 2010 on the Steering Committee for the improvement of the business and 
investment climate in the DRC  
Law No. 015/2002 on the Labour Code 16 October 2002 
Law No. 016/2002 on the establishment, organization and operation of the labour courts 16 October 2002 
Mining and hydrocarbons 
Ordinance-Law No. 81-013 on general legislation on mining and hydrocarbons 2 April 1981 
Law No. 007/2002 of 11 July 2002 on the Mining Code 11 July 2002 
Decree No. 038/2003 containing the mining regulations 26 March 2003 
Law No. 08/001 repealing Law No. 86/007 of 27 December 1986 on residence and 
movement of aliens in mining areas 26 March 2008 
 
Law No. 15/012 of 1 August 2015 on the general hydrocarbons regime – Hydrocarbons Code  
Forests 
Law No. 011/2002 of 29 August 2002 on the Forest Code  29 August 2002 
Decree No. 08/09 laying down the procedure for the award of concessions 8 April 2008 
Decree No. 08/08 laying down the procedure for the listing and de-listing of forests 8 April 2008 
Ministerial Order No. 011/CAB/MIN/ECN-EF/2007 on regulations governing the authorization 
of industrial harvesting of wood for lumber and authorizations to purchase, sell and export lumber  12 April 2007 
Telecommunications and information technology 
Framework Law No. 013/2002 of 16 October 2002 on telecommunications in the DRC 16 October 2002 
Banking/foreign exchange 
Foreign exchange regulations issued by the Central Bank of the Congo (BCC) on 
28 March 2014  
Decree-Law No. 004 on transactions in the national currency and in foreign currencies in the 
DRC 31 January 2001 
Law No. 022/2002 on the special regime governing the restructuring of credit institutions 30 October 2002 
State-owned enterprises 
Law No. 08/007 on general provisions concerning the conversion of State-owned enterprises 7 July 2008 
Law No. 08/008 on general provisions concerning the withdrawal of the State from 
State-owned enterprises 7 July 2008 WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 24 - 
 
  Instrument Entry into force 
Law No. 08/009 on general provisions applicable to public institutions  7 July 2008 
Law No. 08/010 establishing the rules governing the organization and management of 
State-owned enterprises  7 July 2008 
Insurance and pension funds 
Law No. 15/005 of 17 March 2015 on the Insurance Code was adopted and promulgated and 
took effect in March 2016 1 March 2016 
Law No. 15/003 of 12 February 2015 on leasing  
Electricity 
Law No. 14/011 of 17 June 2014 on the electricity sector in the DRC  
Agriculture 
Law No. 11/02 of 24 December 2011 on the fundamental principles relating to agriculture – 
Agricultural Code  
Single window 
Prime Ministerial Decree No. 04/18 of 11 April 2011 on the manual of transitional harmonized 
procedures applicable to the Single Window fo r merchandise imports, Annex XI of Volume I, 
laying down the pre-clearance import modalities  and procedures, securing of revenue during 
the customs clearance process  
Transport 
Law No. 10-014 of 31 December 2010 on civil aviation  
Source: Information supplied by the authorities of the Democratic Republic of the Congo. 
2.2  Trade policy objectives 
2.10.  In 2013 the DRC began developing its National Trade Strategy Paper (DNSC) with a view to 
identifying approaches and options for promoting trade development, in the light of domestic and foreign challenges, including those inherent in globalization, more specifically integration into 
global value chains and the regional economy. According to the authorities, the Government's 
trade policy vision for the coming years will be to develop an enabling economic environment in 
which domestic and foreign trade will thrive unhindered. This will entail opening up the national 
territory, integrating the different sectors of th e domestic economy and strengthening links to 
regional and international trade channels. The DRC will therefore strive to finalize and adopt its National Trade Strategy Paper in the near future and will ensure that it is disseminated and 
implemented. 
2.11.  The trade policy of the DRC is based on re gulations established at supranational level (the 
result of multilateral, regional and subregional integration), and on national regulations which complement the supranational provisions and deal with all the aspects that lie outside their scope. 
The ultimate aim of the DRC's trade policy is for trade to contribute to poverty reduction by further 
liberalizing the trade regime, diversifying exports; continuing the privatization programme and sectoral reforms (in agriculture, mining, industry and services); and through trade facilitation. The 
primary aim of some of these initiatives is to improve the competitiveness of local goods and 
services in order to speed up growth. 
2.12.  The planned actions should come within  the broader context of the new government 
programme, the Strategic National Development Plan for the DRC put forward by the Office of the 
President of the Republic on 22 February 2016. Th is new plan sets the goal of modernizing and 
industrializing the country by 2035 by developing a reinvigorated, competitive private sector capable of generating employment and helping to reduce poverty. Specifically, the plan aims to 
transform the DRC into a pool of intelligence and expertise; a wellspring of new citizenship and the 
middle class; a breadbasket; a major energy player ; an economic and industrial pool; a land of 
peace and well-being; and a regional power at the heart of Africa. 
2.3  Trade agreements and arrangements 
2.3.1  World Trade Organization (WTO) 2.13.  The DRC has been an original member of the WTO since 1 January 1997.
8 Between 2010 
and 2013 the Republic has been subject to "administrative measures" regarding sanctions against 
countries that have remained in arrears in the payment of their contributions, and this has limited 
                                               
8 The Congo inherited the status of contractin g party on 3 May 1963 (Article XXVI:5(c) of the 
GATT 1994) after applying the GATT de facto since 11 September 1971. The DRC ratified the Marrakesh Agreement Establishing the WTO through Decree No. 5/194 of 26 September 1995. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 25 - 
 
  its participation in WTO decision-making bodies.9 Although the DRC has cleared its arrears in 
contributions, its participation in WTO activities remains limited. The DRC accords at least MFN treatment to all its trading partners. 
2.14.  The DRC is not party to any of the plurilateral agreements concluded under WTO auspices. 
It did not participate in the WTO negotiations on basic telecommunications, or in those relating to 
financial services. Despite having been active during the negotiations of the Trade Facilitation Agreement, the country has so far neither ratified this agreement nor notified its commitments. 
2.15.  As pertains to trade-related technical assistance, the WTO has organized three national 
technical cooperation activities in the DRC since the previous TPR in 2010.
10 The WTO has also 
invited the DRC to participate in regional activities ( 41) in Africa and in global activities (72) at its 
headquarters in Geneva, in which 43 and 21 Congolese officials took part, respectively. In 
addition, a substantial number of officials from the DRC (436 out of a total of 799 Congolese 
enrolled) have also successfully completed e-learning courses on the WTO in several fields during the review period, representing a success rate of 55%. Table 2.2 below provides a year-by-year 
summary of DRC participation in non-national WTO technical cooperation activities.
11 
Table 2.2 DRC participation in non-nation al WTO technical cooperation activities, 
2010-2015 
Year Regional activities in 
Africa Global activities in 
Geneva E-learning 
Activities Participants Activities Participants Number of 
courses Participants Successful 
participants 
2010 13 13 7 7 4 35 28 
2011 6 16 11 5 14 152 79 
2012 4 1 4 2 7 63 29 
2013 5 5 7 2 14 130 66 
2014 4 4 24 2 53 225 110 
2015 9 4 19 3 66 194 123 
Total 41 43 72 21 158 799 436 
Source:  WTO Institute for Training and Technical Coop eration Database. 
2.16.  The DRC is experiencing difficulties with regard to WTO notifications. With just one 
notification to its name since its previous review in 2010 and a total of ten since its accession to the WTO, the DRC has one of the lowest numbers of notifications by Members. Consequently, the 
country's trade policy remains something of an unknown quantity to the WTO Membership. 
Technical assistance is requested to enable the DRC to fulfil its notification obligations more effectively. 
2.17.  According to the authorities, the issues of greatest concern in the DRC in terms of 
implementation of the Agreements are those relati ng to notifications, technical barriers to trade 
(TBT), sanitary and phytosanitary measures (SPS), and copyright and related rights. The DRC would like some capacity building to bring its sa nitary and phytosanitary (SPS) measures regime 
into line with the relevant WTO provisions. The country intends to establish a national framework 
for standardization and a quality control system to improve access to regional and international markets for its exports. According to the authoritie s, the DRC also wishes to receive WTO technical 
assistance in the following areas: General Agreement on Trade in Services (GATS), rules of origin, 
trade statistics, Government Procurement Agreement (GPA), public-private partnership, export promotion (see ITC), Agreement on Agriculture, intellectual property, regional trade agreements, 
trade facilitation, IP/health (trade-related aspects), TBT, SPS, academic support, and outreach 
activities. 
                                               
9 In 2010, the DRC accepted a payment plan that rescheduled its arrears over several years. The 
penalties resulted from the DRC's failure to abide by that plan. WTO (2011). 
10 The topics covered were notifications, the Doha negotiations, and trade facilitation. The DRC has also 
seen the establishment of referenc e centres and national enquiry po ints under the WTO-International 
Organisation of la Francophonie (OIF) partnership and two missions in connection with this TPR. 
11 Global Trade-Related Technical Assistance Database (GTAD). Viewed at: 
http://gtad.wto.org/index.aspx?lg=fr . WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 26 - 
 
  2.3.2  Other trade agreements and arrangements 
2.18.  The European Union is one of the DRC's major trading partners, in terms of both imports 
and exports of goods and services (Section 1). Along with the other ECCAS countries, the DRC is 
participating in the negotiation of the Economic Partnership Agreement (EPA) between the 
ACP States and the European Union. 
2.19.  The DRC benefits from the trade preferences of other developed countries in accordance 
with their national preference schemes, including the Generalized System of Preferences. The DRC 
has been eligible for the United States' African Growth and Opportunity Act (AGOA, Public Law 106 
of 18 May 2000) since 2004. 
2.20.  The DRC is a member of the following regi onal and subregional organizations: the African 
Union, the African Economic Community, and the Community of the Great Lakes Countries (CPGL). 
The country also belongs to three of the eight Re gional Economic Communities (RECs) recognized 
by the African Union, namely the Economic Community of Central African States (ECCAS), the Common Market for Eastern and Southern Africa (COMESA) and the Southern African Development 
Community (SADC). The DRC is engaged in the tripartite negotiations aimed at harmonizing the 
rules of the East African Community (EAC), COMESA and the SADC. The DRC currently accords no preferences but is preparing to grant tariff pr eferences to the other COMESA members after the 
progressive dismantling of tariffs over three years. The DRC has also concluded framework trade 
facilitation agreements with several countries. 
2.4  Investment regime 2.21.  The regulatory framework for investment has not changed significantly since the previous 
review of the DRC's trade policy. The 2002 Investment Code is still the basic law applicable to 
foreign investment and to private investment in general in the country
.12 
2.22.  The formulation of national investment policy is a matter for the Ministry of Planning.13 The 
aims of the DRC's investment policy include the improvement of infrastructure, the establishment 
of a sound industrial base and the development of natural resources. The National Investment 
Promotion Agency (ANAPI) is responsible for the implementation of government investment policy 
and follow-up with the enterprises and national authorities concerned by the incentive measures taken.
14 
2.23.  The Investment Code defines the overall framework and the guarantees given to investors 
in the DRC. It provides for a single regime, the general regime, alongside special provisions for SMEs.
15 The Code applies to all enterprises that intend to develop an economic activity in the DRC, 
with the exception of activities relating to mining and hydrocarbons, banking, insurance and 
reinsurance, defence and arms, as well as certain commercial activities. Investment in those sectors is governed by specific regulatory frameworks and special laws (Table 2.3, and Section 4). 
Equal treatment of domestic and foreign investors is guaranteed. 
2.24.  The Code generally applies primarily to value added activities. However, some goods or 
services provided under a State monopoly (water, electricity, postal services and fixed telecommunications) (Sections 3 and 4) are not open to private investment. Moreover, 
on-the-shelf retail trading, traditional crafts, small public transport enterprises, bread-making, 
                                               
12 Law No. 004/2002 of 21 February 2002 on the Investment Code. 
13 Pursuant to Ordinance No. 15/015 of 21 March 2015 laying down the functions of Ministries. 
14 The National Investment Promotion Agency (ANAPI) was established under Law No. 004/2002 of 
21 February 2002 on the Investment Code. Decree No. 08/082009 of 8 August 2009 laid down provisions on 
its regulations, organization and methods of operation. 
15 To qualify under the general re gime, investors must be an economic entity established under 
Congolese law, be respectful of the environment and na ture, provide training to Congolese staff, guarantee a 
ratio of value added of at least 35%, and investments must be for a minimum sum of US$200,000 for large 
companies and US$10,000 for SMEs. Filing fees are US $1,000 for large companies and US$500 for small and 
medium-sized enterprises (SMEs). WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 27 - 
 
  establishments providing light meals and refreshm ents, and hotel services (fewer than ten beds) 
and urban transport are reserved for Congolese nationals.16 
2.25.  In addition to the various guarantees (including non-discrimination, freedom of movement and the free transfer of earnings), newly created companies engaging in one of the eligible 
activities may benefit from customs, tax and land-related measures envisaged under the different 
codes. 
2.26.  The 2002 Investment Code provides a number of fiscal, customs and general measures 
intended to attract direct investment.
17 Customs concessions consist in exemption from import 
duties and taxes on new equipment, machinery and tools and original spare parts where the value of such equipment does not exceed 10% of it s customs value. Imports of second-hand heavy 
vehicles, vessels and aircraft are admitted fully exempt . Similarly, exports of all or part of finished 
products that are worked or semi-worked so as to impact favourably on the balance of payments 
are exempt from export duties and taxes. Unde r the exemptions regime, capital and imported 
equipment must not leave the territory of the DRC for a minimum of five years.
18 An 
administrative fee of 2% is nevertheless levied on  the c.i.f. value of imports exempt from duties 
and taxes. 
2.27.  Companies approved under the Investment Code are also exempt from the business tax on 
income for profits resulting from a new investment; from the property tax for areas used solely for 
the investment project; from the proportional ch arge for public limited companies when they are 
set up or their capital is increased; and for comp anies other than public limited companies, from 
the fixed charge of US$175 or US$800 payable on initial capital. 
2.28.  To be eligible for the preferential regime, investors must submit an application for approval 
to the ANAPI. Approval is given by interministerial order after the ANAPI has examined the file. The term of the preferential regime depends on the "economic region" (geographic location of the 
investment) and it is not renewable. It is three years for economic region A (city of Kinshasa); 
four years for economic region B (cities of Lubumbashi, Likasi and Kolwezi, and Kongo-Central province); and five years for economic region C (all other locations in the DRC). 
2.29.  In addition to the Investment Code, there are other specific codes and specific laws in the 
DRC governing investment in sectors such as mining, agriculture including forestry, energy and hydrocarbons, banking and insurance (Table 2.3).
19 
2.30.  In the mining sector in particular, the Mi ning Code provides for a preferential customs and 
fiscal regime (Table 2.3). This applies to all holders of mining or quarrying licences, to affiliated 
companies engaged in mining activities, and to subcontractors engaged in mining activities that are exclusively covered by a contract signed with the holder of the mining licence. 
2.31.  Before work commences, the holder of the mining licence must submit a list showing the 
number and value of movable property, vehicles, equipment and other inputs falling within the 
scope of the preferential regime. This list must be approved in a joint order from the Ministers 
responsible for mining and finance within 30 days following receipt of the application. 
                                               
16 Small enterprises are still subject to Decree-Law No. 011/37 of 11 October 2011 amending Decrees 
Nos. 79-021 of 2 August 1979 and 90-046 of 8 August 1990 which prohibit foreign investors from entering the 
retail trade. Yet in practice, foreign investors have a presence in all activities, according to COPEMECO and 
FENAPEC. 
17 Law No. 004/2002 of 21 February 2002 on the Investment Code. 
18 Under the Code, goods may only be exempted from import duties and taxes if at least one of the 
following criteria is met: the goods in question cannot be manufactured in the DRC; the price excluding tax of 
the goods delivered to the enterprise is over 10% hi gher than the price of identical imported goods. 
19 Law No. 004/2002 of 21 February 2002 on the Investment Code; Law No. 007/2002 of 11 July 2002 
on the Mining Code; Law No. 11/02 of 24 December 2011 on the fundamental principles relating to agriculture – Agricultural Code; Law No. 011/2002 of 29 August 2002 on the Forest Code; Law No. 15/012 of 1 August 2015 on the general hydrocarbons regime – Hydrocarbons Code; Law No. 14/011 of 17 June 2014 on 
the electricity sector in the DRC; Framework Law No. 013/2002 of 16 October 2002 on telecommunications in 
the DRC; and Law No. 15/005 of 17 March 2015 on the Insurance Code, which was adopted and promulgated and took effect in March 2016. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  2.32.  The DRC has entered into public-private partnership (PPP) contracts. Yet no regulatory 
framework or specific laws govern these types of partnership, which cover areas previously 
reserved for the State and in which investment and private management, whether or not hitherto under a concession regime, have been deemed  conducive to accelerating infrastructure 
development, in areas such as: basic sanitation; generation, transport and distribution of 
electricity for public consumption; collection, treatment and distribution of drinking water through fixed networks; operation of port and airport serv ices, railway transport, and scheduled passenger 
air transport on domestic airlines; and telecommunications infrastructure which is not part of the 
national network. These concession contracts may relate to: public works, public utilities, provision of services, uninterrupted supply, management and, in cases involving the use of a pre-existing establishment or infrastructure, collaboration. PPPs are appraised and decided on by an 
interministerial commission (Ecofin) on a case-by-case basis before being approved by the 
President of the Republic, upon proposal by th e Government. The Bukanga Lonzo agro-industrial 
park, the rehabilitation and management of th e Hotel Kempinski Fleuve Congo, and the Hotel 
Karavia were appraised and approved in this manner. PPP-related investment is eligible under the 
provisions of the legislation on investment described above. 
2.33.  Besides the tax exemptions granted under the different codes, there is a business or 
occupation tax levied on income earned by businesses, irrespective of their activities, and on net 
income in the liberal professions. The business licensing system concerns enterprises whose turnover does not exceed CDF 10 million. The single flat-rate tax ( impôt synthétique libératoire ) 
regime applies to enterprises whose turnover is between CDF 10 and CDF 80 million. Beyond this 
threshold it is the common system that applies. Under Article 83 of the General Tax Code, the rate 
of the business tax on small and medium-sized enterprises, whether foreign or set up under domestic law, is set uniformly at 40% of company profits. The Government's decision to lower this 
rate to 35% was to become effective as of 2013. This reduction will align the DRC's rate with those 
of the subregion, which are generally higher than in many industrialized or developing countries. 
2.34.  Taxation in the DRC is burdensome and seems to run counter to the aim of competitiveness. 
Collection is at the same time formal and informal, owing to the transfer of State responsibilities to 
the provinces without an accompanying transfer of sufficient resources. This prompts local authorities to introduce new taxes and charges th at increase the burden and make the system 
more opaque, all of which could become a real impediment to investment. Indeed, the system 
may prevent entrepreneurs from taking tax risk adequately into account in their economic 
calculations. 
According to the authorities, however, compan ies approved under different codes enjoy other 
preferential facilities, including: (i) tax exemptio n for corporate profits for the first three years of 
operation; (ii) the possibility of depreciation by the declining balance method or accelerated depreciation,
 and to carry forward losses to subsequent periods during the initial years of 
operation; (iii) for companies with subsidiaries, the option to deduct the income from shares or 
ownership interests in those subsidiaries from their taxable profits; and (iv) tax reduction when profits are reinvested. 
Table 2.3 Investment preference s under different codes and laws  
A. Concessions granted under the Investment Codea 
Type Granting procedure  Duration 
Exemption from profits tax  Filing of 3 copies of the dossier with 
the ANAPI 
Processing time: 
30 days maximum Region A (Kinshasa): 
3 years 
 
Region B (Kongo-Central, 
some cities in Katanga): 
4 years 
 
Region C (other 
provinces): 5 years 
 Exemption from land tax 
Exemption from import duty on equipment and other 
materials 
Exemption from export duty on finished products 
SMEs receive the following specific benefits in addition:  
Exemption from import duty on second-hand equipment and 
other materials  
Exemption from import duty on the industrial inputs required 
for carrying out the approved investment 
Deduction from taxable profits of amounts spent on training and environmental protection and nature conservation 
Calculation of depreciation by the declining balance method  WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  B. Concessions granted under the Mining Codeb 
Customs concessions Tax concessions  
Full exemption from customs duty on exports of tradable 
goods  Exemption from land tax 
 Exemption from the vehicle tax and the special 
highway tax 
 Exemption from movable property tax 
 Taxation of dividends at the rate of 10%; 30% of 
the rate of the profits tax 
 10% of the rate of the special tax on expatriate 
remuneration (IERE) 1% cap on the payment of fees and charges for 
export-related services provided 
Customs duty of 2% before the mine actually starts to 
operate, and 5% afterwards 
Customs duty of 3% on fuels, lubricants, reagents and 
consumables 
C. Concessions granted under the Agricultural Codec 
Type Granting procedure  Duration 
Deduction from the tax base of expenses relating to the maintenance of the section of road linking the farming concession to the highway Letter to the Minister of Agriculture
 
Processing time: 30 days maximum Indefinite duration  
Preferential rate for farmers with respect to their 
consumption of water, electricity and petroleum products 
Permission to establish a tax-free provision not exceeding 
3% of turnover for the financial year, for the purpose of rehabilitating arable land and preventing major risks and 
agricultural disasters 
Exemption from import duties and taxes on agricultural 
inputs 
Exemption from land tax on built-up and undeveloped land dedicated exclusively to farming   
Exemption from tax on all rolling stock used exclusively for 
farming 
D. Concessions granted to enterprises eligible under the Strategic Partnership on value chainsd 
Type Granting procedure  Duration 
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 First conclude a  partnership 
agreement with the Government 
under the Strategic Partnership on 
value chains 4 years 
Suspension of VAT on services provided as part of operations 
directly linked to the project 
Suspension of VAT on intermediate and/or finished goods, as 
well as on services provided by the enterprise 
Exemption from import duty and taxes on goods, inputs, raw 
materials and equipment intended for the project 
Rebates on taxes collected at the initiative of various 
Ministries and fiscal departments at central, provincial and 
local levels by interministerial order 
Application of preferential energy tariffs per kW/h  
E. Concessions granted under the tax, customs, paraf iscal, non-tax revenue and foreign exchange regimes 
applicable to cooperation agre ements and cooperation projectse 
Type Granting procedure  Duration 
Exemption from internal, import or export 
taxes, duties, charges, customs duties, and national, provincial and municipal levies, whether direct or indirect -
 The value of the investment may not be less 
than the CDF equivalent of US$1 billion; - Incorporation of social and environmental clauses; - Submission of an offer in the form of a financial 
package for the project; 
- Undertaking to ensure transfer of technology; - Undertaking not to recruit foreign labour unless qualifications and skills are unavailable locally Life of the project
 
These exemptions do not apply to fees for 
services rendered and to information 
technology, the highway tax, tax on the 
vehicle used for work under the cooperation 
agreement and cooperation projects, as well as 
the tax on profits after the repayment of 
funding, etc.  
Suspension of customs duty and VAT on 
imports of capital goods, equipment, tools and spare parts intended exclusively for electricity generation Approval by the Minister of Finance of the list of 
goods to be imported, after consultation with the Ministers responsible for mining and energy, when the goods are imported by the owner of mineral 
rights  
Suspension of customs duties and VAT on 
imports of electricity 
F. Concessions under the special ec onomic zones regime in the DRCf 
Type Granting procedure  Duration 
Concessions granted under the Investment 
Code The fiscal, parafiscal and customs concessions are 
set between the public institution responsible for 
managing the special economic zones and the 
developer 3 years for investment 
projects 
- project duration for the 
developer WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  G. Concessions granted pursuant to the rules relating to the conditions and procedures for rescuing an industrial 
enterprise in difficultygh 
Type Granting procedure  Duration 
Full exemption for imports of inputs, with the 
exception of the related administrative fee Be the subject of a collective preventive 
settlement or legal redress procedure designed 
to: 
- guarantee direct and indirect jobs; 
- develop local raw materials; 
- ensure tax contributions to the revenues of the 
central government, provinces and decentralized 
territorial entities Once only 
Full exemption from import duties and taxes 
on new equipment, machinery and tools and 
original spare parts where the value of such 
equipment does not exceed 10% of its c.i.f. value Ensure the sustainability of the socio-economic 
impacts on the local and national environment   
Application of the declining balance method of 
depreciation, the pace of which is set in the 
programme contract for the capital goods 
purchased To be filed, during or after the launch of the 
collective procedure, at the latest before the 
preventive settlement agreement (between the 
creditors and the company to prevent bankruptcy) 
or the composition agreement (between the 
creditors and the company for its redress)  
H. Concessions involving tax and customs relief measures applicable to the generatio n, import and export of 
electricityi 
Type Granting 
procedure Duration 
Suspension of customs duty and VAT on imports of equipment, materials, tools 
and spare parts Inform the 
Minister of Finance  4 years  
Suspension of customs duty and VAT on electricity imports  
a Law No. 004/2002 of 21 February 2002; filing of 3 copies of the dossier with the ANAPI and 
processing time: 30 days maximum 
b Law No. 007/2002 of 11 July 2002. c Law No. 11/022 of 24 December 2011. d Decree No. 13/049 of 6 October 2013. e Law No. 14/005 of 11 February 2014. f Law No. 14/022 of 7 July 2014. g and h Law No. 14/023 of 7 July 2014 and Law No. 14/005 of 11 February 2014. i Decree No. 15/009 of 28 April 2015. 
Source: Information provided by the authorities. 
2.35.  Apart from the exemptions stipulated in the Law on VAT, the only other advantages 
envisaged are those contained in Order No. 072 of 30 December 2011 suspending the collection of 
VAT on imports by petroleum producing enterprises and mining enterprises operating under a 
contractual regime. According to the FEC, this provision creates discrimination between operators in the same sector and penalizes national operators. 
2.36.  Other measures will arise from the application of the provisions of the revised OHADA 
Uniform Act on General Commercial Law. These include the elimination of publication costs when starting a business (simply displaying the information publicly at the commercial court or posting it 
to the single window website will suffice), and th e possibility to provide a sworn statement instead 
of a copy of a police record. 
2.37.  In return for these benefits, companies and enterprises formed for the purposes of private 
investment and having received approval must implement the programme as described and within 
the time-limits laid down in the Order; keep a ccounts in compliance with the OHADA system of 
accounts; monitor the performance of the investment; and allow inspections by the competent authority. They must also train and promote Congolese staff and comply with environmental 
protection and nature conservation regulations. 
2.38.  The settlement of disputes (concerning application of the Investment Code and other 
specific codes) between the Government and an investor complies with the substantive laws and 
regulations and administrative procedures in force. Disputes can first be settled within Congolese 
jurisdictions, or an investor may choose freely between domestic or international institutional arbitration. In the event of international arbitration, the case must be referred to the International Arbitration Chamber of Paris or heard in accordance  with the arbitration rules of the International WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  Centre for Settlement of Investment Disputes (ICSID), of which the DRC has been a member 
since 1970.20 
2.39.  The DRC is a member of the Convention es tablishing the Multilateral Investment Guarantee 
Agency (MIGA), which enables foreign investors to  cover themselves against four types of risk 
linked to the country of establishment: (i) restrictions relating to currency transfer; 
(ii) expropriation; (iii) war and civil disturbance; and (iv) breach of contract. The DRC is also a member of the Africa Trade Insurance Agency (ACA ), which insures investments against risks of all 
kinds, including commercial risk. Moreover, the ac cession of the DRC to the Organization for the 
Harmonization of Business Law in Africa (OHADA) is under way.
21 The OHADA Treaty should 
enhance legal certainty by providing the parties with common, simple and modern business legislation. It establishes appropriate judicial mechanisms for the settlement of trade disputes. 
2.40.  The DRC has signed Investment Promotion and Protection Agreements (IPPAs) with 
Germany, Belgium, Luxembourg, Fran ce, Italy, United States, Republic of Korea, South Africa and 
China. These agreements contain all the usual provisions to be found in IPPAs concerning eligibility 
criteria; protection, with fair and equitable trea tment, and security and protection excluding any 
unjustified or discriminatory measures, including treatment not less favourable than that given to citizens of the country where the investment is made; a ban on taking any measures on forfeiture 
or restriction of ownership rights, except for reasons of public necessity, security or national 
interest, with the payment of adequate and effective compensation; guarantee of freedom to transfer assets; and the option of recourse to conc iliation or arbitration by the ICSID in the event 
of a dispute with the State and the investor concerned so requests. 
2.41.  According to the World Bank, the DRC is sti ll one of the countries of the world where it is 
very difficult to do business. The business climate is characterized by excessive taxation, red tape, high costs of factors of production, weak infrastr ucture, and restricted, expensive access to credit. 
Some reforms have marginally improved the business climate since the previous TPR in 2010. 
Admittedly, it is becoming easy to start a business and obtain a building permit in the DRC. Yet the 
other indicators have remained unchanged if not worsened, placing the DRC only 184
th among 189 
countries worldwide in the World Bank's ease of Doing Business rankings for 201622, just ahead of 
the Central African Republic in 185th place, Venezuela (186th), South Sudan (187th), Libya (188th) 
and Eritrea (189th). The DRC had already ranked 182nd out of 183 countries in 2010.23 Table 2.4 
below charts the trends in the DRC's rankings for the various Doing Business indicators over the 
past two years. 
2.42.  Improving the business climate in the DRC is  one of the areas that will receive priority 
government attention so as to attract private investors and indirectly support economic growth 
and job creation. The Government has thus undertaken to introduce institutional and legal reforms 
by, for example, adopting incentives to encourag e foreign direct investment (FDI), improving the 
services provided with the introduction of the Single Window for Business Startups and the Single 
Window for Foreign Trade, developing infras tructure, and rationalizing and streamlining 
procedures. Since 2009 the Government has had to strengthen its institutional framework by establishing the Steering Committee for the improvement of the business and investment climate (CPCAI). The CPCAI was dissolved in 2016 and the ANAPI is now the only institution responsible 
for the business climate, investment promotion, and receiving, appraising and proposing 
investment projects for approval in the DRC. 
                                               
20 The ICSID Convention relates to investment disputes between States and nationals of other States 
and was ratified by the DRC on 29 April 1970. 
21 Through Law No. 10/002 of 11 February 2010 the DRC acceded to the Treaty on the Harmonization of 
Business Law in Africa (OHADA Treaty) but has not yet adopted implementing legislation at the domestic level. It should be noted that the OHADA Uniform Act on Arbitration, which was adopted on 11 July 1999 and 
supposed to take effect 90 days late r (Article 9 of the Treaty), is not yet being applied in the DRC. 
22 World Bank (2016). 
23 World Bank (2010). WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  Table 2.4 Changes in the DRC's rankings for the World Bank's Doing Business indicators, 
2016 and 2015  
Indicator Ranking 2016 Ranking 2015 Change 
Starting a business 89  172 +83 
Obtaining construction permits  131 157 +26 
Getting electricity 174  173 -1 
Registering property 135 135 No change  
Getting credit 133  128 -5 
Protecting minority investors 174 173 -1 
Paying taxes  173  170 -3 
Trading across borders 187 187 No change  
Enforcing contracts 165  165 No change  
Resolving insolvency 189 189 No change  
Source:  World Bank (2016), Doing Business . Viewed at: 
http://francais.doingbusi ness.org/data/exploreeconomies/congo-dem-rep . 
2.43.  According to the authorities, and pursuant to the recommendations of the first review of the 
country's trade policy in 2010, the DRC has introduced a number of reforms and measures designed to streamline taxes and other levies at the border with a view to improving the business 
environment and easing the financial burden on economic operators. 
2.44.  Decree No. 011/32 of 29 June 2011 eliminated 16 border levies deemed to be illegal 
(lacking any legal basis or introduced through texts adopted in breach of the law). As part of this move, an interministerial order was issued in June 2014 with a view to the fiscal consolidation of 
the river and lake transport sector, which is an im portant means of goods transport in the DRC. Of 
the 59 charges listed, this text abolishes 38 (or 64.4% of them), which are either devoid of any legal basis or are redundant (Section 4). 
2.45.   Besides, several joint orders were issued  by the Ministry responsible for foreign trade and 
the Ministry of Finance in 2011 and 2015, respectively, which have gradually reduced to two the total number of levies to be collected at the initiative of the Ministry of Trade. The levels of the 
abovementioned charges have also declined si gnificantly. For example, between 2011 and 2015 
the fee for an import/export number fell from US$250 to US$125, then to US$75 and finally to US$45 (about CDF 42,500) for natural persons; and from US$500 to US$250, then to US$125, and finally to US$75 (about CDF 70,800) over the same period for legal persons. The fee on 
import transactions has also been abolished. In addition, several measures were implemented over 
the period 2010-2015 that affect local trading. Fo r example, the fee for th e national tax identity 
number, which is required for engaging in any economic activity in the DRC, went from US$200 to 
US$100, then to US$30 for legal persons; and from US$100 to US$50, then finally US$10 for 
natural persons (Section 3). 
2.46.  Furthermore, as part of the drive to simplify foreign trade procedures and formalities, the 
Central Bank of the Congo (BCC) has digitized the import and export declaration forms for goods 
and services, and they are now processed online. Li kewise, to reduce the number of parties to be 
dealt with at the customs cordon, the Government decided, through Decree No. 13/052 of 11 November 2013, to consolidate into a single levy several charges collected by government 
departments and entities when goods are imported or exported. This single amount will be now 
paid to the customs authority, which will in turn distribute it to the relevant government departments and entities. 
2.47.  These various actions come within a broader framework involving the creation of an 
integrated single window for foreign trade, the pilot phase of which began in September 2015. 
2.48.  As pertains to labour legislation and in order to enhance legal certainty on the job market, 
the DRC set up three labour courts during the review period, in Kinshasa (Matete, Gombe) and 
Lubumbashi. In 2012 the Government also decided th at the level of recruitment of foreign labour, 
which varies across different sectors of activity, would be reduced as follows: from 15% to 4% for general trade, banking, insurance, transp ort, and new information and communications 
technologies; and to 6.5% for agriculture, mining  and quarrying, manufacturing, construction and 
public works, electricity and water and general health services. Moreover, in 2011 the Government 
published the National Action Plan (PAN) to combat the worst forms of child labour adopted in 
2010; and in November 2015, the country also adopted the National policy paper on employment 
and vocational training. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  2.49.  The DRC is committed to continuing reforms to enhance and make its business environment 
more attractive. In the realm of justice, there ar e plans to liberalize the professions of notary and 
bailiff, which services have hitherto been prov ided by government departments. The Government 
furthermore plans to amend the law on the operation of commercial courts, particularly with a 
view to reducing the time it takes to settle trade disputes. With the same objective in view, new 
labour courts will be set up in other provinces. As regards domestic trade, the DRC is also moving to pass a new law on competition and consumer protection so as to remedy its regulatory 
shortcomings in this field. 
2.50.  DRC has also instigated other reforms to facilitate doing business, including reducing the 
cost of obtaining a construction permit, and the cost of registering a new building with the land register; encouraging business startups by abolishing or reducing the various costs associated with 
registering a new business; and by abolishing a long list of "nuisance taxes". However, although 
some of these measures have been debated and adopted by the Council of Ministers, they have not yet been transposed into laws. Conseque ntly, despite these measures, the DRC's Doing 
Business ranking has barely improved, reflecting the slow pace of applying certain measures, a 
degree of inconsistency in implementing others and the need to increase interministerial coordination. 
 
 WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  3  TRADE POLICIES AND PRACTICES BY MEASURE 
3.1  Measures directly affecting imports 3.1.1  Registration and documents 3.1.  Any economic operator wishing to engage in a commercial activity in the Democratic Republic 
of the Congo (DRC), including foreign trade, must  obtain a national identity number (IDNat) from 
the Ministry responsible for the national econom y; be registered and enrolled in the Trade and 
Personal Property Credit Register maintained by the Ministry responsible for justice, as a company 
or natural person; be registered in the index of the National Centre for Statistics and Economic 
Studies; and obtain an unique identifier from the Directorate-General of Taxation.
1 To carry out 
import/export operations, the trader must obta in an import/export number from the Ministry 
responsible for trade, whose relevant services operate outside the Single Window for Business 
Startups. The import/export number has to be re newed annually. These conditions are the same 
for DRC nationals and for foreigners. 
3.2.  National identification costs amount to US$30 for legal persons and US$10 for natural 
persons; an import/export number costs US$75 for legal persons and US$45 for natural persons.2 
The costs of a business licence, for small traders (an occupation reserved exclusively for Congolese)
3 are fixed by provincial edict and vary with  the category of activity and the province. 
The costs of setting up a public limited company amount to 1% of the capital.4 Whatever the 
nature of the company, the certificate of enrolm ent in the Trade Register and the tax identity 
number are among the documents required. The need for these three numbers is highly 
questionable, particularly as, although the unique id entifier is free, the other two have to be paid 
for, even though the costs, which do not reflec t the services rendered, have sharply decreased. 
3.3.  All the administrative procedures for setti ng up a company can be completed at a Single 
Window for Business Startups5, and those relating to foreign trade at a Single Window for Foreign 
Trade (GUCE). The former has been fully operational since 2012 and the national roll-out of the 
GUCE has been going on progressively since February 2015. 
3.4.  Several data-processing systems belonging to  different institutions are in place: the BCC's 
YSIS Mail; BIVAC's Verigates; the DGDA's ASYCUDA World and ASYCUDA++; and the Import and 
Export Log of the Congolese Control Office (OCC). However, there is still no integrated (shared) platform for the exchange of data between thes e various institutions; the mechanism currently 
being used for this purpose is fairly limited in scope. 
3.5.  In the DRC, except in frontier traffic, any merchandise import or export transaction, whatever 
the mode of financing, requires the signature and prior validation, by an approved bank or other 
authorized agent appointed by the Central Bank for the purpose, of an "EB" declaration form for 
                                               
1 Small traders do not have to register  but must pay for a business licence ( patente ). 
2 See Interministerial Orders No. 009/CAB/MIN.COM/2015 and No. CAB/MIN/FINANCES/2015/0231 of 
4 September 2015 fixing the rates of the duties, taxes and fees to be levied on the initiative of the Ministry of Trade. 
3 Small trading is deemed to be any activity with a turnover of not more than US$5,000. 
4 Interministerial Orders No. 009/CAB/MIN. COM/2015 and No. CAB/MIN/FINANCES/2015/0231 of 
4 September 2015 fixing the rates of the duties, taxes and fees to be levied on the initiative of the Ministry of Trade. 
5 Interministerial Orders No. 001/CAB/MIN/J&DH/2013, No. 003/CAB/MIN/ECO.COM/2013 and 
No. 784/CAB/MIN/FINANCES/2013 of 15 April 2013 fixing the ra tes of the duties, taxes and fees to be levied 
on the initiative of the Ministry of Justice and Human Rights, the Ministry of the Economy and Trade and the Single Window for Business Startups; and Interministerial Orders No. 003/CAB/MIN/J&DH/2013 and No. 808/CAB/MIN/FINANCES/2013 of 20 May 2013 amending and supplementing Interministerial Orders No. 001/CAB/MIN/J&DH/2012 and No. 455/CAB/MIN/FINANC ES/2012 of 24 May 2012 fixing the rates of the 
duties, taxes and fees to be levied on the initiative of  the Ministry of Justice and Human Rights, establish the 
costs of administrative formalities in single windows. A ccording to the schedule provided by the authorities, the 
costs of the formalities for setting up a single-person business (establishment) amount to the equivalent of 
US$40, while those for setting up other forms of comp any amount to the equivalent of US$120. This sum 
covers the costs relating to the authen tification of the articles of associ ation; enrolment in the Register of 
Trade and Personal Property Credit; the national identity number; the publication of the articles in the Official 
Journal of the Democratic Republic of the Congo; an d the authorization to open for business or single 
establishment tax. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  goods exports and an "IB" declaration for imports.6 Moreover, any export or import transaction 
involving the provision of services requires the prior signature, by an approved bank, of an "ES" declaration form for exports of services and an "IS" declaration form for imports of services, whatever the amount. The "ES" form remains valid for 90 calendar days following validation. The 
"IS" form has a period of va lidity of 360 calendar days.
7 
3 . 6 .   T o  b e  a c c e p t e d  a s  a n  i n t e n t i o n  t o  i m p o r t ,  a n  " I B "  f o r m  m u s t  b e  d u l y  v a l i d a t e d  b y  t h e  
Central Bank of the Congo (BCC) or an approved bank upon presentation of the following 
documents: the contracts and/or invoices and the specific authorizations required by the 
Government, where appropriate. 
3.7.  In the case of imports, the bank involved is authorized to make payment in favour of the 
foreign supplier in conformity with the exchange regulations, upon presentation of the following 
supporting documents: the contracts and/or invoices, the clean report of findings (AV) of the 
Congolese Control Office or its approved agent, proof of release for consumption issued by the 
Directorate-General of Customs and Excise, and other documentary evidence.8 
3.8.  The BCC levies an exchange control fee of 2‰ on all foreign exchange transactions 
irrespective of the status of the payer or the payee. It may also authorize approved banks or any other body to collect the exchange control fee on its behalf. Any participating approved bank 
automatically levies the exchange control fee on the total amount of the transaction it validates 
when export earnings are repatriated or when imports are paid for, or at the time of any other inward or outward transfer. In the case of imports not involving the purchase of foreign currency and exports not involving the repatriation of foreign currency, the fee is levied when the foreign 
exchange document is validated. The bank also levies other administrative charges linked, in 
particular, with: the authorization of the modification, extension, reinstatement, cancellation and transfer of foreign exchange documents; the late  transmission of statistical data; the incorrect 
codification of foreign exchange transactions; the monitoring of foreign exchange transactions; 
and the registration of mineral trading counters, as  well as with mineral treatment and processing 
entities.
9 
3.9.  An "IB" form is not required for imports of the following goods provided they are not intended 
for resale, namely: objects deemed to be of no commercial value or for use as models; newspapers, periodicals and magazines intended for personal use within the context of a subscription; baggage and personal effects; and articles whose total value, including transport and 
insurance costs, does not exceed US$2,500 per consignment, order splitting being prohibited.
10 
3.1.2  Customs procedures 3.10.  The Directorate-General of Customs and Ex cise (DGDA) is under the supervision of the 
Ministry responsible for finance. Since the DRC's last TPR, efforts have been made to modernize 
and computerize all the main customs offices. 
3.11.  The DRC has ratified the Revised Kyoto Conv ention on the Simplification and Harmonization 
of Customs Procedures; however, the instrument of ratification has not yet been deposited with 
the WCO. Goods under any customs procedure, whet her imports or exports, must form the subject 
of a customs declaration, whatever their value; their being exempt from customs duties and taxes 
does not release them from this obligation. The documents required for completing customs 
procedures in the DRC are: a clean BIVAC report (AV); the supplier's invoice; the bill of lading; the 
certificate of origin, where appropriate; the orig inal of the FERI; the packing list; the customs 
declaration form; and the waybill. Various additi onal supporting documents must be submitted 
depending on the nature and/or mode of transpor t of the goods: a sanitary, phytosanitary and/or 
disinfection certificate; authorization from the Mini stry of Hydrocarbons (for the petroleum sector); 
evidence of eligibility for the incentives regime; and/or the original of the registration document 
(used vehicles). The customs administration may ask the importer to provide supplementary 
                                               
6 Article 23 of the Foreign Exchange Regulations of the DRC, Central Bank of the Congo, 
Democratic Republic of the Congo: February 2014. 
7 Article 50 of the Foreign Exchange Regulations of the DRC, op. cit . 
8 Articles 41 and 42 of the Foreign Exchange Regulations of the DRC, op. cit. . 
9 Articles 13 and 14 of the Foreign Exchange Regulations of the DRC, op. cit . 
10 Article 46 of the Foreign Exchange Regulations of the DRC, op. cit . WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 36 - 
 
  supporting documents. According to Doing Business 2015 , customs procedures in the DRC require, 
on average, the submission of ten documents.11 
3.12.  Since 11 April 2011, there has been a requirement for merchandise imports and exports, 
whatever their origin/intended use or the customs procedure applicable, to be accompanied by an 
electronic import or export information form (FERI/FERE, respectively); however, the latter is not 
yet in use. These documents are issued by the Multimodal Freight Management Office (OGEFREM), under the authority of the Ministry responsible for transport.
12 The FERI is required for the 
customs declaration. It is intended to provide the customs services with information concerning 
the approximate value of the cargo, its tonnage and the nature of the merchandise. Once the 
charges have been paid, the FERI is made out in the port of shipment and validated by OGEFREM or its authorized agent. The documents required fo r issuing the form are: the bill of lading; the 
commercial invoice; and a form specifying the weight, nature (tariff line) and quantity of the 
goods. Since all these documents are already required for clearance, the result is duplication. 
3.13.  The charges made by OGEFREM for each form amount to €60 for a 20-foot container and 
€110 for a 40-foot container; normally, the cost is €0.50 per unit of payment (weight, volume, 
linear metre). In the case of cargos bound for the DRC unloaded at transit ports, since the FERI covers the goods from the port of shipment to the port of unloading, a destination certificate (AD) 
must be issued in the transit ports to accompany the goods to the borders of the DRC. This costs 
US$20. Moreover, for the enrolment in the shippers' register of economic operators exercising activities in the DRC, personally or through forwarding or shipping agents, OGEFREM charges a US$50 annual subscription fee.  
3.14.  The customs declaration may be lodged by a third party or directly by the importer on his 
own behalf. The goods may be cleared by a third party only if the latter is an approved customs broker. The approval of a customs broker for cleari ng all goods (other than petroleum products) is 
subject to the payment of a US$100,000 deposit (US$250,000 for those authorized for petroleum 
products). The approval granted to customs brokers is valid throughout the national territory for a renewable period of three years. For goods transp orted inside the country under customs control, 
the broker may be required to provide security covering the whole of the duties and taxes payable. 
For his services, the broker receives a commission freely negotiated between himself and the importer. In 2015, there were 130 approved custom s brokerage agencies established in the DRC. 
3.15.  The importation of agricultural and fore stry products is subject to authorizations 
(Section 3.1.10). Specific conditions also apply to persons granted approval to import petroleum 
products (Section 4.2.2). 
3.16.  Customs clearance procedures are computer ized in 39 customs offices located throughout 
the Republic, on the basis of the Automated Customs System: 28 under ASYCUDA World and 
11 under ASYCUDA++. It has been possible to file customs declarations electronically since 1989. 
3.17.  The transfer of all customs clearance procedures to ASYCUDA World is in progress. 
According to the customs authorities, 97% of cu stoms transactions are being processed in this 
way. During the first half of 2015, DRC Custom s registered 145,901 declarations on ASYCUDA 
World and 39,633 declarations on ASYCUDA++. However, the computerization of the customs service faces several challenges, including the reliability of the network; training for all the users; 
and the financing of the implementation of ASYCUDA World in the Sud-Kivu and Orientale 
Provinces. For all these operations, the customs levi es an IT charge of 1% of the c.i.f. value on 
imports and 0.1% on exports. 
3.18.  The risk management mechanism used in the processing of customs declarations involves 
four channels: low risk – green (goods released as  soon as the duties and taxes are paid, subject 
to payment facilities; the declaration is discharged automatically without any controls); relatively 
low risk – blue (see green channel but with deferred controls); medium risk – yellow (documentary 
checks and examination of the declaration); high risk – red (inspection of the goods; in-depth 
examination of the declaration with the goods being subjected to both documentary and physical 
                                               
11 World Bank (2015), p. 71. 
12 Prime Ministerial Decree No. 04/18 of 11 April 2011 on the manual of transitional harmonized 
procedures applicable to the Single Window for mercha ndise imports, Annex XI of  Volume I (pre-clearance 
import modalities and procedures , securing of revenue during the customs clearance process). WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 37 - 
 
  controls before the declaration is discharged).13 In the course of the year 2015, 1.58%, 44.53%, 
38.13% and 15.76% of all customs declarations passed through the green, blue, yellow and red 
channels, respectively. 
3.19.  The main factors taken into account during risk assessment are: the customs procedure; 
the reputations of the importer, the exporter, th e forwarding agent, the carrier and the customs 
broker; goods frequently undervalued in the declaration; the type of product imported; the country of origin; high-duty goods (tariff peaks); and major fluctuations in the quantity of goods 
imported. The risk factors are regularly assessed and analysed using economic and econometric 
methods. 
3.20.  In addition to the traditional system, th e DRC has a special risk management system called 
Système Orange , a centralized value-checking mechanism installed with the aid of UNCTAD in the 
form of a value database. This system makes it possible, through the use of tariff specification 
codes (CST), to identify goods that pose a valuation risk (declared value 5% below or above the reference value in ASYCUDA World) and provide the Congolese Customs with a reliable (value) 
database. 
3.21.  The Customs Code of October 2010 provides for the following main customs procedures: 
release for consumption, suspensive and economic  customs procedures and outright exportation. 
There are several subdivisions, namely, customs warehousing (public and private); transit 
(customs transit, transhipment, cabotage); temporary admission; re-importation in the same state; inward processing; and outward processing.
14 
3.22.  Moreover, the DRC and Tanzania grant ea ch other special customs facilities under the 
"Single Customs Territory between the United Republic of Tanzania and the Democratic Republic of 
the Congo" arrangement. These facilities are si milar to those of a customs union (Box 3.1). 
3.23.  In addition to its own responsibilities, th e DGDA collects money and performs other tasks, 
as appropriate, on behalf of the Directorate-Gene ral of Taxation (DGI), the Industrial Promotion 
Fund (FPI), the Directorate-General of Admi nistrative and Government Property Revenue 
(DGRAD), the Multimodal Freight Management Office (OGEFREM), the National Insurance 
Company (SONAS), and the National Transport Offi ce (formerly ONATRA) and now the STPC since 
the previous reform of State-owned enterprises (Section 3.1.5.3). 
Box 3.1 Single Customs Territory 
Single Customs Territory (TDU) between the Unit ed Republic of Tanzania and the Democratic 
Republic of the Congo 
 
Modelled on the integration process under way within the East African Community (EAC), the single customs 
territory project is the result of the initiative taken by Tanzania to extend to goods destined for the 
Democratic Republic of th e Congo, a non-member country with its own customs legislation and tariff, the 
customs procedures applied between the member countries of the EAC. 
 
Thus, it has been agreed that dedicated facilities fo r receiving imports destined for the DRC, to which the 
Congolese customs legislation wo uld be applicable, may be set up on Tanzanian territory. 
 
The existing mutual assistance agreement between the customs administrations of the two countries has been 
converted into a comprehensive customs cooperation protoc ol so that it can serve as a legal basis within the 
single customs territory. 
 
In accordance with TDU procedures, imports transiting  through Tanzanian territory and goods produced or 
released for consumption in the United Republic of Tanzania will not be the subject of formalities relating to the 
signature of the transit or export de claration when destined for the Democratic Republic of the Congo. The 
formalities relating to the declaration of these goods will  be completed exclusively in the DRC, before the goods 
in question leave Tanzanian territory. 
Source: Information provided by the DGDA. 
                                               
13 Directorate-General of Customs and Excise (DGDA): Decision No. DG/DGDA/DG/2011/296 of 
11 August 2011 on measures for the implementation of Ordinance-Law No. 10/002 of 20 August 2010 on the 
Customs Code, Article 40. 
14 Democratic Republic of the Congo: Ordinance-Law No. 10/02 of 20 August 2010 on the Customs 
Code, specifically Title VI co ncerning customs procedures. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 38 - 
 
  3.24.  At the written request of importers and ex porters, the Directorate-General of Customs will 
issue advance rulings on the tariff classification of goods. Applications must be accompanied by: 
the pro-forma invoice; samples, photographs or instruction manuals; sanitary, phytosanitary, origin, fumigation or quality analysis certificates; and/or documents relating to the payment of 
royalties. Advance rulings are free and valid for three years, provided that no changes in the 
Harmonized System nomenclature have been transpos ed in the DRC; there is no charge for issuing 
them (Article 14 of the Customs Code). 
3.25.  In the DRC, operators who are dissatisfie d with a customs ruling may seek a discretionary 
or hierarchical remedy from the Minister responsible for finance. There is provision in the regulations for a Customs Dispute Settlement Committee, but it is not yet operational. Moreover, an electronic dispute management system (GELEC), with a module to assist with the completion of 
infringement reports online, has been designed and is in process of being implemented. In 2015, 
out of the 103 disputes handled by the customs, with a total value of US$52 million, about 60% concerned valuation and the total or partial non-fulfilment of obligations to the customs, 
13% concerned the absence of declarations, 8.5% attempts at exemption fraud, and the rest 
attempts to evade the payment of duty on goods, forgery and the use of forged documents, diversion to other uses and the misapplication of duties. 
3.26.  According to the World Bank's Doing Business  2015 report, the average time taken to clear 
goods through customs, including technical inspecti on, is ten days for imports as compared with 
seven days for exports; handling at the point of en try (exit) adds 10 and 11 days to these times, 
respectively.
15 
3.27.  The DRC has not yet ratified the Trade Facilitation Agreement. Nor has it sent the WTO its 
Category A commitments notification within the context of the Agreement. 
3.1.3  Preshipment inspection and customs valuation 
3.28.  Since the previous review of the DRC's trade policy in 2010, preshipment inspection has 
remained compulsory for all imports, except for those with an f.o.b. value of less than US$2,500.16 
3.29.  The following categories of goods are exempt from preshipment inspection but, with some 
exceptions, are subject to inspection by the OCC on arrival: gold and precious stones; works of 
art; explosives and pyrotechnic products; ar ms and ammunition imported by the State; 
live animals; fresh eggs; fruit,  vegetables, fish, meat, fresh or refrigerated (not frozen); 
newspapers and periodicals; exports from the DRC re-imported in the same state as that in which 
they were exported; personal effects upon removal, including one motor vehicle, provided that it 
meets the criteria applicable to residents returning to the DRC (all other vehicles must be inspected); scrap metal; parcels of no commercial value; commercial samples; gifts from foreign 
governments or international organizations to recognized humanitarian foundations or 
organizations; personal gifts; aid from foreign governments or foreign organizations or from private persons for disaster relief; gifts and suppl ies imported for their own needs by diplomatic 
and consular missions or by United Nations agencies or other international organizations with 
duty-free privileges; and goods acquired by  means of external grants or financing.
17 
3.30.  The company BIVAC has been authorized by the Government to carry out preshipment 
inspection on behalf of the DRC since 1 February 2006. Under the contract, inspection by BIVAC 
has to cover verification of the documents, quantity, price and tariff heading, on the one hand, and 
quality and conformity, on the other. Preshipment inspection applies to all imports irrespective of their mode of transport. It is carried out at the place of production, storage or shipment. 
3.31.  The inspection procedure gives rise to a report. If the inspection is satisfactory, an AV 
(clean report of findings) is issued. If the inspec tion is not satisfactory, BIVAC issues a discrepancy 
report and an ARA (rejection notice). If an oper ator disagrees with the BIVAC value, he may apply 
to the customs for a ruling. Presentation of the BIVAC AV is mandatory for clearing imports. It 
indicates the tariff heading, the price and the quantity imported; it must accompany the other 
                                               
15 World Bank (2015). 
16 See BIVAC contract signed on 30 November 2005 with the Government of the DRC, together with 
Amendments Nos. 1, 2 and 3 of 28 December 2011, 12 February 2015 and 29 February 2016, respectively. 
17 The DRC notified its laws and regulations relating to preshipment inspection in 2008. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 39 - 
 
  documents required by the customs for the comple tion of clearance formalities (Section 3.1.1). 
However, the DGDA is not bound by it. Since th e beginning of March 2016, BIVAC has no longer 
been checking prices and quantities for customs valuation purposes. 
3.32.  The documents required for preshipment inspection include the following: a copy of the 
import permit or prior declaration obtained from the BCC or from an approved commercial bank; a 
copy of the pro forma invoice for the goods, the pu rchase order, the price list, the letter of credit, 
and any other document which BIVAC considers necessary for providing its services; a copy of the 
tender documents, if the goods are being shipped fo llowing an invitation to tender; and a copy of 
the contract or confirmation thereof if the goods concerned are customarily sold on the basis of a sales contract. Copies of the report are sent to the OCC and the DGDA through the OCC-DGDA coordination unit located in BIVAC's liaison office. These documents are now being transmitted 
electronically using the following software: the Central Bank's ISYS Mail; BIVAC's Verigates; the 
DGDA's ASYCUDA World and ASYCUDA++; and the OCC's Log Import and Export. 
3.33.  Inspection costs are charged at the rate of 0.75% of the f.o.b. value, with a minimum 
charge of US$100. At a rate of 0.75%, US$100 would correspond to imports worth US$13,333. As 
the minimum amount at which imports begin to be affected is US$2,500, this lump sum corresponds to a maximum levy that is much greater than 0.75%. Thus, for any imports with a 
value on the range from US$2,500 to US$13,333, th e charges will be greater than 0.75% and 
could amount to as much as 4% in the case of imports worth US$2,500. The DRC being an LDC with limited revenue, it is quite likely that the flat rate is often charged, which would make the preshipment inspection costs even higher. 
3.34.  According to the authorities, in 2014, 70,939 inspections were carried out on goods with a 
total value of about US$4 billion. In the same year, total preshipment inspection costs amounted to about US$51 million. In fact, its objectives notwithstanding, the mandatory nature of this 
inspection is increasing the cost of imports by  the amount of the charges (especially the lump 
sum) levied on the importers and is duplicating th e work of the customs, but not that of the OCC 
for which BIVAC works as a subcontractor. 
3.35.  The inspection contract between the DRC and the company Bureau Veritas ended on 
14 November 2015 and was extended until 14 November 2016. Since, according to the Congolese authorities, the preshipment verification programme is still necessary, no reforms are currently envisaged to make the preshipment inspection of Congolese imports non-mandatory. However, the 
autonomization of the OCC is being encouraged in order to at least reduce if not eliminate the 
need for subcontracting. The BIVAC "import declaration" and the corresponding AV (clean report of findings) have still not been completely digitized. 
3.36.  In principle, the DRC has applied the WTO Customs Valuation Agreement since 2003. It 
transposed the provisions of the Agreement into its national legislation by enacting Law No. 009/03 of 18 March 2003 on the customs valuation of imported goods. The provisions 
were reproduced in the Customs Code in force, which was adopted on 10 August 2010. However, 
the country is having difficulty in effectively implementing the Agreement. Thus, from time to time Congolese Customs resorts to reference values supplied by BIVAC for determining the value for customs purposes.
18 
3.37.  According to the DRC's customs authorities, as a result of the difficulty in verifying the 
authenticity of the documents submitted in connection with the valuation of imports for customs purposes, the lack of genuine collaboration between the economic operators and the customs 
administration, and the near impossibility of defe rring the valuation of the goods (Article 16 of 
Law No. 009/03 of 18 March 2003), in particular because the customs lacks control over the national index of importers' tax identifiers, out of the six methods of valuing goods available, the 
last, so-called reasonable means method is that most used in the DRC (around 50% of the cases 
handled). 
3.38.  Technical assistance is requested to improve the implementation of the multilateral 
provisions on customs valuation. 
                                               
18 DGDA: Technical Note, Kinshasa, July 2015. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 40 - 
 
  3.1.4  Rules of origin and tariff preferences 
3.39.  There has been no change in the system of  rules of origin in force in the DRC since its 
previous review in 2010.19 The authorities have indicated that they do not make use of 
non-preferential rules of origin. However, Ordinance-Law No. 10/002 of 20 August 2010 on the 
Customs Code of the Democratic Republic of the Congo provides for the application of rules of 
origin. Moreover, the DRC does not yet apply preferential rules of origin, because it has not yet implemented the provisions of the trade agreements it has signed. However, the Order for the 
implementation of the COMESA free trade area was adopted on 1 December 2015.
20 
3.40.  Thus, the DRC is not yet granting tariff preferences to its trading partners. However, 
according to the authorities, to facilitate and pr omote small-scale cross-border trade, the DRC has 
set up a simplified tariff system comprising a single 5% tariff levied essentially on local products.21 
The dissemination of this simplified tariff was planned for the second half of 2015. For the 
provinces of Nord-Kivu and Sud-Kivu, it will have the support of the World Bank, which has a regional integration project in the Great Lakes region (PIRGL). 
3.41.  With regard to non-reciprocal preferences, including under the Generalized System of 
Preferences (GSP), the DRC applies the rules of or igin of the countries of destination concerned. 
3.1.5  Customs levies 
3.1.5.1  Applied MFN tariff 
3.42.  The DGDA remains one of the principal sources of budgetary and global State revenue 
(Table 3.1). The DRC adopted the 2012 version of the Harmonized Commodity Description and 
Coding System (HS) in 2012. The tariff is ad valorem  for all its 5,842 lines and comprises four 
rates: zero, 5%, 10% and 20%. The zero rate is a pplicable to a limited number of products, in 
particular, postage stamps, stamped paper and coins. The 5% rate applies to capital goods; raw materials; agricultural and livestock inputs; parts, components, accessories and subassemblies 
intended for assembly under the Completely Knocked Down (CKD) conditional destination regime; 
pharmaceutical inputs; automatic data-processing machines; and milk and other infant food preparations. The 10% rate applies to parts, components, accessories and subassemblies intended 
for assembly under the Medium Knocked Down (MKD) conditional destination regime
22; staple 
foodstuffs; replacement parts; spare parts and accessories; and industrial inputs. The 20% rate is imposed on other finished products.
23 
3.43.  The DGDA also collects excise duties and VAT on imports. 
Table 3.1 Tax revenue by principal source, 2010-2014 
(US$ million)  
  2010  2011  2012 2013 2014  
General budget 3,725  3,487  4,712 4,514 5,107  
Current revenue 2,381  2,914  3,626 3,876 4,696  
Customs and excise revenue/Directorate-General of 
Customs and Excise (DGDA) 831 1,088  1,443 1,646 1,938  
Tax revenue/Directorate-Gene ral of Taxation (DGI), 
excluding oil 857 1,040  1,354 1,331 1,830  
Non-fiscal revenue  390  386 407 468 615  
                                               
19 WTO document WT/TPR/S/240/Rev.1 of 29 March 2011. 
20 Law No. 15/018 of 1 December 2015 amending and supplementing Ordinance-Law No. 011/2012 of 
21 September 2012 establishing a new Tariff of Import Duties and Taxes, under the Treaty on the Common Market for Eastern and Southern Africa  (COMESA), signed on 5 November 1993. 
21 Democratic Republic of the Congo, Ministry of Finance: Order No. CAB/MIN FINANCES/2014/003 of 
21 August 2014. 
22 Eligibility for the CKD and MKD conditional destination regimes is conditional upon authorization by 
the relevant customs administration department. 
23 Ordinance-Law No. 011/2012 of 21 September 2012 establishing the Tariff of Import Duties and 
Taxes and Ordinance-Law No. 012/2012 of 21 September 2012 establishing the Tariff of Export Duties and Taxes. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 41 - 
 
    2010  2011  2012 2013 2014  
Of which:       
Revenue from the Dire ctorate-General of 
Administrative and Government Property Revenue (DGRAD)/excluding oil 384
 348 407 401 546  
Revenue from oil producers 303 399 423 431 312 
DGI 129  152 178 175 112  
DGRAD 174 247 245 255 200 
Exceptional revenue 106  84 331 0 0  
External revenue 1,238  490 755 638 412 
Budgetary support revenue 124  48 0 35 25  
Of which:       
Budget grants 0  48 0 35 25  
Investment fina ncing revenue 1,114  441 755 602 386 
Project grants 725  411 583 532 386  
Project loans 389 31 172 70 0 
Supplementary budgets 0  0 0 109 126  
Special accounts/third-party transactions 0 0 0 276 296 
Provincial revenue 39  0 0 0 0  
Consular receipts 0 0 0 13 0 
Financing to be sought 0  0 0 0 0  
Total revenue 3,764  3,487  4,712 4,912 5,530  
Source: Information provided by the authorities. 
3.44.  Since the last TPR a few innovations have been introduced in the DRC's new Tariff of Import 
and Export Duties and Taxes. These include: the transposition into the customs tariff of the 
amendments to the HS nomenclature, value added tax (VAT) and Law No. 11/022 of 
24 December 2011 on the fundamental principles relating to agriculture; the exemption of 
banknotes; the adoption of other provisions authorizing the Government to take measures of a 
regulatory nature; and the provision relating to the transitional clause.24 Moreover, the 
transposition of the VAT involved the adaptation of a number of provisions, in particular, the drafting of new paragraphs to implement the exemptions provided for by the Ordinance-Law 
establishing value added tax. 
3.45.  The modal rate of the DRC tariff is 10%, closely followed by the 5% rate and then that of 
20%, with a small percentage of zero-rated lines (C hart 3.1). The simple average of the tariff rates 
is 11.2% with a standard deviation of 6.1, i.e. a coefficient of variation of 0.5, which corresponds 
to moderate dispersion. On the other hand, 29.4%  of tariff lines (those with a rate of 20%) 
represent international peaks (Table 3.3). 
Chart 3.1 Distribution of MFN duties, 2016 
(% of total lines) 
Duty free
0.4%
Tariff rate: 5%
33.8%Tariff rate: 10%
36.3%Tariff rate: 20%
29.4%
 
Note: No duty rate for four tariff lines (0.1% of total lines). 
                                               
24 Democratic Republic of the Co ngo, Ministry of Finance, Dire ctorate-General of Customs and 
Excise (DGDA): Ordinance-Law No. 011/2012 of 21 September 2012 establishing the Tariff of Import Duties 
and Taxes and Ordinance-Law No. 012/2012 of 21 September 2012 establishing the Tariff of Export Duties and Taxes. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 42 - 
 
  Source: WTO Secretariat calculations, based on data provided by the authorities. 
3.46.  Agricultural and non-agricultural products (WTO definition) enjoy about the same average 
levels of nominal tariff protection, 11.1 and 11.2%, respectively. In ISIC terms, manufacturing is 
the most protected sector with an average rate of  11.4%, followed by the agriculture, hunting and 
forestry sector (10%), and finally the mining and quarrying sector (7.1%). A breakdown of the 
rates by HS Chapter reveals a general increase in the protection levels for coffee and tea; 
beverages and tobacco; and wood and paper, together with textiles and clothing (Table 3.2). The DRC's tariff structure has remained relatively the same since the country's previous review in 2010 
(Table 3.3 and Chart 3.1). 
Table 3.2 Summary of MFN duties, 2016 
 Number of  
lines Simple average 
rate 
(%) Range of 
rates 
(%) Standard 
deviation  
Total 5,842 11.2 0-20 6.1 
Harmonized System (HS)  
Chapters 1 to 24 997 11.6 0-20 5.0 
Chapters 25 to 97 4,845 11.1 0-20 6.3 
By WTO definition     
Agriculture 841 11.1 0-20 5.3 
Animal products 125 10.8 5-20 3.8 
Dairy products 21 10.7 5-20 6.8 
Fruit, vegetables, plants 236 10.7 5-20 4.1 
Coffee, tea 24 16.0 5-20 5.8 
Cereals and other preparations 100 9.3 0-20 5.5 
Oilseeds, fats and oils 85 10.8 5-20 5.1 
Sugar and sugar confectionery 18 11.9 5-20 5.3 
Beverages and tobacco 85 18.8 5-20 3.7 
Cotton 5 5.0 5-5 0.0 
Other agricultural products 142 8.2 5-20 3.2 
Non-agricultural products 5,001 11.2 0-20 6.2 
Fish and fish products 225 12.0 5-20 4.0 
Metals and minerals 996 11.1 0-20 5.6 
Chemicals 898 8.1 5-20 5.2 
Wood, paper, etc. 342 15.6 0-20 5.6 
Textiles 699 12.9 5-20 6.2 
Clothing 227 20.0 10-20 0.7 
Leather, footwear, etc. 187 13.7 5-20 5.8 
Non-electrical machinery 549 7.1 5-20 4.4 
Electrical machinery 255 10.5 5-20 4.8 
Transport equipment 184 9.7 5-20 6.1 
Other manufactured articles n.e.s. 412 12.3 0-20 6.7 
Petroleum 27 8.7 0-10 2.9 
By ISICa sector  
Agriculture, hunting, forestry and fishing 395 10.0 0-20 4.8 
Mining and quarrying 99 7.1 5-20 4.3 
Manufacturing 5,347 11.4 0-20 6.1 
By stage of processing  
Raw materials 787 9.0 0-20 4.3 
Semi-finished products 1,890 9.6 5-20 5.4 
Finished products 3,165 12.7 0-20 6.4 
a International Standard Industrial  Classification of All Economic Activities (Rev.2), excluding 
electricity, gas and water (one tariff line). 
Note: No duty rate available for four tariff lines. Source: WTO Secretariat calculations, based on data provided by the authorities. 
3.47.  Overall, the tariff shows a slight positive escalation from raw materials (9%) to 
semi-finished products (9.6%) and a decidedly positive one towards finished products (12.7%). A more detailed two-digit breakdown (ISIC) shows that this overall structure is the result, inter alia , 
of the positive tariff escalation in food products, beverages and tobacco; textiles and clothing; 
paper, articles of paper, printing and publishing ; and chemicals (Chart 3.2). In these industries, 
the positive escalation implies a relatively high level of actual protection, which is unlikely to boost 
the competitiveness of the products concerned and hence their exportation. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 43 - 
 
  Table 3.3 Structure of MFN duties, 2010 and 2016 
 2010  2016 Bound duty rates 
1. Bound tariff lines (% of total lines) N/A N/A 100.0 
2. Simple average MFN applied rate 11.3 11.2 96.0 
 Agricultural products (WTO definition) 11.2 11.1 97.5 
 Non-agricultural products (WTO definition) 11.3 11.2 95.7 
 Agriculture, hunting,  forestry and fishing (ISIC 1) 10.0 10.0 96.4 
 Mining and quarrying (ISIC 2) 7.1 7.1 100.0 
 Manufacturing (ISIC 3) 11.4 11.4 95.9 
3. Duty-free tariff lines (% of all tariff lines) 0.1 0.4 0.0 
4. Non- ad valorem duties (% of all tariff lines) 0.0 0.0 0.0 
5. Tariff quotas (% of all tariff lines) 0.0 0.0 0.0 
6. National tariff peaks (% of all tariff lines)b 0.0 0.0 0.0 
7. International tariff peaks (% of all tariff lines)c 30.3 29.4 99.1 
8. Overall standard deviation of applied rates 6.1 6.1 17.4 
9. Nuisance applied rates (% of all tariff lines)d 0.0 0.0 0.0 
N/A Not applicable. 
a The final bound rates are based on the 2016 customs tariff in the HS12 nomenclature. 
b National tariff peaks are duties that are higher than three times the simple average of all applied 
rates. 
c International tariff peaks are duties that exceed 15%. d Nuisance duties are rates higher than  zero but less than or equal to 2%. 
Note: No duty rate available for four tariff lines.  
 The 2016 tariff consists of 5,842 lines (eight-dig it, in accordance with the HS12 nomenclature). 
 The 2005 tariff consisted of 5,646 lines (eight-dig it, in accordance with the HS07 nomenclature). 
Source: WTO Secretariat calculations, based on data provided by the authorities. 
3.48.  On the other hand, the tariff structure of the following sectors: wood and articles of wood; 
non-metallic mineral products; and other manufacturing industries, as well as other industries (basic metals and metal products, machinery and equipment) shows mixed escalation, now heavily 
negative from raw materials to semi-finished products and then positive for finished products; now 
slightly positive from raw materials to semi-finished products and then negative for finished 
products (Chart 3.3).  
3.49.  Overall, the substantial protection accorded to the raw materials used by these industries, 
well above the average rate of 12.3% for manufac turing as a whole, keeps the costs of certain 
inputs and semi-processed products at high levels . This tariff structure does not encourage the 
diversification of economic activity by adding value through processing, a shortcoming reinforced 
by the tariff and tax relief granted under numerous provisions (Sections 2 and 3). As a result of 
this relief, the tariff escalation becomes positive  and hence exacerbates the effective protection of 
the activities concerned. Furthermore, the high le vel of tariff protection given to some finished 
products does not encourage the sectors concerned to improve their international competitiveness 
and hence their export performance. 
3.50.  According to the authorities, the new tariff structure is intended to help achieve the 
following strategic objectives: stimulate and protect domestic production; attract investment; and 
promote the use of domestic labour. Unfortunately, an analysis of the tariff structure suggests that 
it is having the opposite effect. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  Chart 3.2 Tariff protection by subsector, 2005 and 2016 
 % 
020406080100120
1 2 3 4 5 6 7 8 9 1 01 11 21 31 41 51 61 71 81 92 02 12 22 32 41 Agriculture
2 Animal products3 Dairy products
4 Fruit, vegetables, plants
5 Coffee, tea6 Cereals and other preparations7 Oilseeds, fats and oils8 Sugar, sugar 
confectionery9 Beverages and tobacco
10 Cotton
11 Other agricultural products12 Non-agricultural products13 Fish and fish products14 Metals and minerals15 Chemicals
16 Wood, paper, etc.17 Textiles
18 Clothing19 Leather, footwear, etc.
20 Non-electrical machinery
21 Electrical machinery
22 Transport equipment23 Other manufactured articles n.e.s.24 PetroleumAverage bound 
tariff rate
(96.0%)
Average applied rate 
2015
(11.2%)MFN applied rates 
Bound duty rates
 
Source: WTO Secretariat estimates, based on data provided by the authorities, and WTO Consolidated Tariff 
Schedules (CTS) database. 
Chart 3.3 Escalation of MFN applied tariff rates, 2016 
%  
 0 5 10 15 20 25
Not applicableUnprocessed
productsSemi-finishedproductsFinished productsFood products, 
beverages and 
tobacco
Textiles and 
clothing
Wood and 
articles of 
wood
Paper and articles 
of paper, printing 
and publishing
Chemicals
Non-metallic 
mineral products
Basic metal 
industry
Metal articles, 
machinery and 
equipment
Other 
manufacturing 
industriesNot applicableAll products
 
Note:  The groups of products are those defined by the two-digit ISIC. 
Source: WTO Secretariat calculations, based on data provided by the authorities. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 45 - 
 
  3.1.5.2  Bindings 
3.51.  The DRC has bound all its tariff lines at ceiling rates, which leaves it a broad margin to 
increase its applied rates. The simple average bound rate is 96%, i.e. 97.5% for agricultural products (WTO definition) and 95.7% for non-agricultural products. In addition, the rates are 
96.4% for agriculture, hunting, forestry and fi shing (ISIC 1), 96.4% for mining and quarrying 
(ISIC 2) and 100% for manufacturing (ISIC 3) (Table 3.3). However, binding at ceiling rates does not guarantee the predictability of the DRC's tariff regime, which might deter a prospective 
partner, whether a trading partner or one seeking a favourable environment in which to invest 
(Chart 3.3). 
3.52.  Where other duties and taxes are concerned, the DRC has bound them at zero. However, in 
addition to the tariff, several other duties and ta xes are levied on imports by or on behalf of 
various administrations. 
3.1.5.3  Other levies 3.53.  Since its previous TPR, the DRC has undertaken a very extensive programme of tax reforms 
to improve its business environment. The taxes and levies on imports have been rationalized and a 
good number abolished. However, out of 127, ab out 44 taxes and other charges continue to be 
imposed solely on imports (Table A3.2). Thus, t h e  D G D A  c o l l e c t s  a n  I T  c h a r g e  o f  1 %  o f  t h e  
c.i.f. value of the goods on imports and 0.1% on exports. The OCC makes a 2% charge on the 
c.i.f. value for controlling imports, including 0.75% on behalf of BIVAC. The Industrial Promotion Fund (FPI) levies 2% duty on the c.i.f. value of imported goods, with the exception of raw materials and products imported duty free. The Multimodal Freight Management Office (OGEFREM) 
charges commissions of 1.8% on the freight and 0.59% for transhipment, and recovers the costs 
of the electronic import information form (FERI) at the rate of €60 for a 20-foot container or €110 
for a 40-foot container. The National Transpor t Management Office (SCTP, formerly ONATRA) 
collects US$20/tonne for ship handling at the quayside and US$32/tonne for transit fees. 
All import/export operations require a licence issu ed by a private bank against payment of US$12 
and the BCC charges a 2‰ foreign exchange control fee on any payment that approved banks 
make abroad or receive from abroad, as well as on any exports not accompanied by foreign 
currency repatriation. 
3.54.  In addition to these duties and charges, several other taxes and fees are levied exclusively 
on imports (Table A3.2). Some of these duties, ta xes and charges are for the inspection or control 
of goods. However, because they are often ad valorem , very high (disproportionate in relation to 
the controls carried out) and levied several times on the same goods by the same or several different bodies, they can hardly be rega rded as payment for services rendered. 
3.1.5.4  Internal duties and taxes 
3.55.  Since the previous TPR, value added tax (VAT) at the standard rate of 16% was been 
introduced into the Congolese tax system on 1 January 2012 in place of the turnover tax (ICA).
25 
According to the authorities, the introduction of VAT should enable the DRC to improve its 
competitiveness by correcting the many distortion s generated by the imposition of the ICA, in 
particular, cascading taxation. 
3.56.  The tax base for VAT is determined by Article 27 of the Ordinance-Law on VAT and varies 
according to the nature of the taxable transaction. Thus, in the case of imports, the tax base is the 
value for customs purposes (c.i.f.) plus customs du ty and, where appropriate, excise duty. In the 
case of internal VAT, the tax base is the price charged by the supplier or service provider as 
consideration for the delivery or service.26 
3.57.  In the DRC, legal and natural persons, including members of the liberal professions, become 
subject to VAT when their annual turnover reache s or exceeds CDF 80 million. VAT is applied to 
most products, whether local or imported, on the basis of national treatment. Exports and 
                                               
25 Democratic Republic of the Congo, Office of the President (2010), Ordinance-Law No. 10/001 of 
20 August 2010 establishing value adde d tax (VAT), Kinshasa, August 2010. 
26 Articles 28 to 29 of the Ordinance-Law on VAT. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 46 - 
 
  operations treated as exports are subject to VAT at the zero rate (Article 7, Law on VAT). In 
addition, exemptions are granted (Section 3.1.7)  and refunds are paid via the banking system. 
3.58.  Generally speaking, VAT credit refunds are received by exporters, businesses that have 
suspended their activities, businesses that are no longer liable to the tax, and businesses making 
heavy investments. These taxpayers are classified in three categories according to the degree of 
risk (A, B and C). The time taken to process reques ts for VAT credit refunds is a function of these 
various categories. An Order of the Minister resp onsible for finance concerning supplementary VAT 
credit refunds establishes the various categories of businesses eligible for the refund mechanism 
and the relevant processing time. 
3.59.  For low-risk businesses in category A the ti me for processing VAT credit refunds is 30 days. 
T h e  r e f u n d  i s  s u b j e c t  t o  a  f o r m a l  c h e c k .  I n  p r a c t i c e ,  p r o c e s s i n g  m a y  t a k e  u p  t o  6 0  d a y s .  F o r  
category B businesses, which are medium-risk, the pr ocessing time is set at 45 days. The refund is 
subject to a documentary check. In practice, processing may take up to 60 days. For high-risk category C businesses, the processing time is set at 90 days. The refund is subject to an 
on-the-spot check. In practice, processing may take up to 120 days.
27 These overshoots impose a 
burden on the cash flow of small and medium-sized enterprises with insufficient liquidity, which sometimes have to wait for three months to receive VAT refunds. 
3.60.  To guarantee the refunding of VAT credits, a "refundable VAT" account is opened in the 
name of the Director-General of Taxation in the books of the Central Bank of the Congo. This account is currently funded by debiting the Treasury 's general purpose account, within the limits of 
the VAT revenue collected. 
3.61.  The DRC is experiencing difficulties in collecting VAT since accounting practice and 
traceability are poor and a number of businesses operate in the informal sector and thus escape VAT. Moreover, the long VAT refund  processing times, up to three times the statutory waiting 
period, penalize businesses by reducing their liquidity. 
3.62.  Excise duties are levied, inter alia , on fuel, sugar, tobacco products, alcoholic beverages, 
aerated beverages, vehicles and telecommunications. The duties are ad valorem  or specific and 
levied at rates that vary from 2 to 60%, accordin g to the type of product, on both imports and 
domestic products.
28 
3.63.  These duties may be imposed for fiscal reasons, to protect consumers or the environment, 
or because of the harmful effects of the products, their luxury nature or their mass consumption.  
3.64.  At importation, the clearance procedure for products subject to excise duties is the same as 
that for customs duties. The tax base is the c.i.f.  value plus the amount of the tariff, except for 
mineral oils, for which the tax base is the average fiscal price at the border. In the case of 
domestic production, there are seven main formalities to be completed when paying excise duty, 
namely: declaration of work carried out (registration with the customs service); inventory and control of the raw materials used; registration of the finished products in their final commercial 
form; payment of the duty on all the quantities pr oduced, not only those to be sold or distributed 
free of charge but also those consumed or used in the manufacturing process in the manufacturer's own facilities. As the duty is ad valorem , the rate applies to the ex-factory price, 
and every ten days declarations must be made to the customs and excise inspector, indicating the 
total quantities subject to the duty and the amount  of duty payable, to be settled in a single 
payment. 
                                               
27 Ministerial Order No. CAB/MIN/FINANCES/2015/020 of 31 July 2015 establishing supplementary 
procedures for the refund of value added tax credits, an d information provided by the Federation of Congolese 
Enterprises (FEC). 
28 Under the terms of Article 3 of Ordinance-Law No. 007/2012 of 21 September 2012 on the 
Excise Code, excise duties are levied on the followi ng products known as "excise products": alcohol and 
alcoholic beverages (2%); table water, lemonade and juices (5%); manufactured tobacco (8%); petroleum products (10%); lubricating oil and lubr icants (15%); fluids for hydraulic br akes and other fluids for hydraulic 
transmissions (20%); perfumes (25%); beauty or cosmet ic products (27%); hair treatment preparations 
(30%); soap, organic surface-active agents, lubricating preparations and polishes, as well as shoe cream 
(35%); articles of plastic (37%); articles of rubber (45%); vehicles (45%); and telecommunications (60%). WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  3.65.  In the DRC, the Constitution of 18 Fe bruary 2006, as amended by Law No. 11/002 of 
20 January 2011, divides up taxation powers between the central government and the provinces. The former collects income tax from companies and individuals, while the local authorities collect provincial taxes and levies, in particular the taxes on rental income and motor vehicles. 
3.66.  Central government taxes are fixed and levied in accordance with a law passed by 
Parliament and enacted by the President of the Repu blic. Provincial taxes stem from the provincial 
tax legislation. Businesses complain of the heavy fiscal pressure, including from local authorities, 
and its unpredictability; this pressure adversely a ffects their self-financing capacity, adds to the 
uncertainty of the business environment and restricts their capacity to invest.  
3.1.6  Duty and tax concessions 3.67.  The DRC grants various concessions (total or partial relief/exemptions) for imports and 
exports. However, goods eligible for concessions ar e subject to the administrative fee of 2% on the 
c.i.f. value at importation. Exports of agricu ltural products are exempt, but subject to a 
compensatory fee of 0.25% f.o.b. In the mining sector, tradable goods are subject to a fee and 
charges of 1% f.o.b. for services rendered. 
3.68.  The aim of the main concessions is to offer incentives for production in certain branches (in 
particular, agriculture and mining) or to encourag e exports, job creation or the establishment of 
businesses inside the country. 
3.69.  The relief and exemptions from customs duties and taxes are incorporated, as appropriate, 
in the DRC's customs legislation, which also takes suspensive and economic procedures into account (Articles 156a and 174 of the Customs Code), as well as specific regimes for investment in 
free zones and special economic zones; the Tax Code; the Investment Code (Section 2.4); the 
Forest Code (Section 4.2); mining agreements and the Mining Code (Section 4.3); as well as petroleum agreements and the Hydrocarbons Code (Section 4.3). Exemptions from customs duty 
are also granted to goods imported by the State, foreign NGOs, diplomatic missions and 
international organizations. Other exemptions ar e accorded to "large enterprises" under their 
particular establishment agreements and also in connection with multilateral or bilateral 
conventions and agreements. 
3.70.  Temporary admission with total relief from import duties is granted for goods provisionally 
introduced into Congolese territory. The time lim it for re-exportation may be extended if, for 
special reasons beyond the control of the beneficiar y, it cannot be met. Requests for an extension 
must state the reasons and be submitted in writing before the original deadline expires. 
3.71.  Goods in transit are exempt from import, consumption and export duties and taxes. 
However, security corresponding to 125% of the duty has to be paid in order to guarantee the 
payment of any duties or fines that may be owing. 
3.72.  The law also incorporates exemptions from VAT (Articles 15 to 19).
29 Moreover, the 
collection of value added tax on imports of good s by petroleum producing enterprises and mining 
enterprises operating under a contractual regime has also been suspended until further notice.30 
3.73.  During the period 2010-2015, the total value of the exemptions granted annually amounted 
to between 7 and 11% of the country's global revenue and about 30% of State customs revenue (Section 3.1.5.1, Table 3.1), which deprived the State of considerable resources for implementing 
its various programmes. The scale of the loss of revenue resulting from all these exemptions 
(Table 3.4), which has increased considerably and for some items more than tripled since the first TPR, suggests that the existing system of ta xation is not well adapted to the structure of the 
economy. 
                                               
29 Ministry of Finance, Directorate-General of Taxation (2014). Tax Code, updated 15 July 2014, 
Kinshasa: July 2014, Section 3 on exemptions. 
30 Ministerial Order No. 072 of 30 December 2011 on provisional measures to suspend the collection of 
value added tax at importation on goods imported by petroleum producing enterpri ses and mining enterprises 
operating under a contractual regime. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  3.74.  The main beneficiaries from exemptions at the customs cordon have been enterprises 
benefiting from concessions under various codes and agreements, particularly those of the Mining Code, followed by institutions that enjoy diplomatic privileges and the like (Chart 3.4). 
Table 3.4 Breakdown of loss of re venue due to exemptions, 2012-2014 
(CDF million and %) 
 2012 2013  2014 
 CDF 
million % of 
total % of total 
revenue CDF 
million % of 
total % of 
total 
revenue  CDF 
million % of 
total % of 
total 
revenue 
Investment 129,921 49.8 3.5  252,546  57.9 6.1 134,935 31.9 n.a.  
Investment Code 
General regime 14,354 5.5 0.4  9,190  2.1 0.2 10,628 2.5 n.a.  
Contractual regime  0 0.0 0.0       
Special agreements 
Petroleum producers 27,914 10.7 0.7 17,945  4.1 0.4 61,672 14.6 n.a. 
Mining agreements 14,498 5.6 0.4  14,386  3.3 0.3 6,586 1.6 n.a.  
Mining Code 73,155 28.1 1.9 211,026  48.4 5.1 54,655 12.9 n.a. 
Other investments 0 0.0 0.0  0 0.0 0.0 1,394 0.3 n.a.  
Diplomatic privileges and 
the like 90,826 34.8 2.4 150,604  34.5 3.7 221,479 52.3 n.a. 
Cooperation projects 8,162 3.1 0.2  4,414  1.0 0.1 10,167 2.4 n.a.  
Philanthropic 
organizations 12,904 4.9 0.3 15,136  3.5 0.4 17,101 4.0 n.a. 
Externally financed 
government procurement          
Exempt by way of 
derogation 15,111 5.8 0.4 9,714  2.2 0.2 8,119 1.9 n.a. 
Other laws and 
regulations  3,106 1.2 0.1  2,789  0.6 0.1 30,588 7.2 n.a.  
Removals 711 0.3 0.0 765 0.2 0.0 688 0.2 n.a. 
Total 260,741 100.0 6.9  435,968  100.0  10.6 423,078 100.0 n.a.  
n.a. Not available. 
Source: WTO Secretariat calculations, based on data provided by the authorities. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 49 - 
 
  Chart 3.4 Breakdown of loss of re venue due to exemptions, 2010-2014 
050100150200250300350400450500
2010 2011 2012 2013 2014I. Investment II. Diplomatic privileges and the like
III. Cooperation projects IV. Philanthropic organizations
V. Externally financed government procurement VI. Exempt by way of derogation
VII. Other laws and regulations VIII. Removals
050100150200250300
2010 2011 2012 2013 2014(CDF billion)0.05.010.015.020.025.030.0
2010 2011 2012 2013 2014
0.02.04.06.08.010.012.014.016.018.0
2010 2011 2012 2013 2014(% customs and excise revenue)(CDF billion) (% customs and excise revenue)
Investment Code
Petroleum producers (Special agreements)
Mining agreements (Special agreements)Mining Code
Other investmentsInvestment-related exemptions
 
Source: WTO Secretariat estimates, based on data provided by the authorities. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 50 - 
 
  3.1.7  Prohibitions, restrictions and import licensing 
3.75.  Article 13 of Special Law No. 73-009 of 5 January 1973 on trade, as amended in 1974, 
stipulates that the Minister responsible for foreig n trade is empowered to take restrictive measures 
and prohibit the import of certain products. Such measures may be imposed for reasons of 
security and morality, to protect public health an d the environment, or because of their strategic 
nature. The exchange regulations define the list of products subject to prior declarations, the 
corresponding regime being administered by the Central Bank of the Congo. Frontier traffic is not 
affected. 
3.76.  Article 30.3 of the new exchange regulations requires operators to make provisions or set 
up bank security when the declaration is valida ted, with a view to ensuring that the OCC and 
BIVAC receive payment for the services they provide in connection with importation and 
exportation. Moreover, the importation of pharmaceutical products is conditional upon a prior 
authorization invoiced at up to 2‰ of the c.i.f. value.31 
3.77.  The goods subject to import prohibitions and restrictions are, in principle, those indicated in 
the customs tariff and the exchange regulations (Tables 3.5 and 3.6).32 
Table 3.5 List of proh ibited imports, 2015 
Description 
Goods that infringe industrial property rights or copyright; counterfeit  goods and imitations 
Counterfeit notes and coins Any silver failing to meet the standa rds relating to weight or fineness 
Animals and animal products from area s affected by epizootic diseases 
Plants from areas affected by phyllo xera or other epiphytic diseases 
Distilled beverages with an alcoholic strength of more  than 40 degrees or containing essences or products 
recognized as being harmful, such as  derivatives of absinthe or ether 
Hazardous waste and its sale 
Pharmaceutical and food produc ts harmful for public health 
Food products containing saccharin 
Food products that do not satisfy the conditions laid down by the legislation in force or arrive in a poor state of 
preservation 
Pornographic publications and other related products 
Vehicles with right-hand drive and such  vehicles converted to left-hand drive 
Second-hand vehicles more than ten years old 
Roulette tables and other gambling machines 
Non-iodized salt 
Drugs 
Goods prohibited by the Montreal Protocol (CFCs) 
Goods which because of their nature, characteristics, f unctions or resemblance could be confused with those 
used by the defence, security or police services 
All varieties of genetically modified or transgenic seed s, except for those intended for food aid programmes 
Source: DGDA (2015), Information note. 
3.78.  Since August 2015, the importation of grey cement has been conditional upon the 
possession of a programme contract concluded between the economic operator interested in the 
activity and the Ministry responsible for the national economy33, since the authorities consider 
grey cement to be a strategic product. 
                                               
31 Ministry of Finance (2015), finance law for financia l year 2015, Article 24. See also Interministerial 
Order No. 103 of 3 September 2014. 
32 Democratic Republic of the Co ngo, Ministry of Finance, Dire ctorate-General of Customs and 
Excise (DGDA), Ordinance-Law No. 011/2012 of 21 September 2012 establishing the Tariff of Import Duties and Taxes and Ordinance-Law No. 012/2012 of 21 September 2012 establishing the Tariff of Export Duties and Taxes. 
33 Since 28 May 2015, the grey cement market has been subject to new regulations, namely, Ministerial 
Order No. 037/CAB/MIN/ECONAT/MBL/DKL/dag/2015 of 28 May 2015 requiring all grey cement importers in the Democratic Republic of the Congo to sign a programme-contract with  the Ministry of the National Economy. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 51 - 
 
  Table 3.6 List of products subject to authorizations, 2016 
List of authorizations by Ministry and by product 
i. Ministry of Foreign Trade 
Annual authorization to export  scrap (ASYCUDA code: AEM) 
1. Ferrous scrap 
2. Non-ferrous scrap 
ii. Ministry of Agriculture, Fisheries and Livestock 
1. Authorization to import plants, plant products an d products of plant origin (valid for three months) 
(ASYCUDA code: AIV) 
2. Authorization to export plants (ASYCUDA code: AEV) 
3. Certificate of origin for plants (ASYCUDA code: COV) 
4. Authorization to import phytosanitary products  (valid for three months ) (ASYCUDA code: APP) 
5. International veterinary certificate (ASYCUDA code: CVI) 
6. Authorization to import animals and biological  and veterinary products (ASYCUDA code: AIA) 
7. Authorization to export animals, biological products , veterinary pharmaceuticals and veterinary and livestock 
inputs (ASYCUDA code: AEA) 
Fish 
1. Authorization to export aquarium fish (quota of 75,000 specimens per year) (ASYCUDA code: AEP) 
2. Authorization to import new species of fish (for one year) (ASYCUDA code: AIP) 
iii. Ministry of Public Health 
1. Tax on the authorization to import phar maceutical products (ASYCUDA code: AIM) 
2. Quality certificate fo r pharmaceutical exports 
iv. Ministry of Hydrocarbons 
Authorization to import and market petroleu m products and bitumen (ASYCUDA code: APB) 
1. Petroleum products (12 months  per permit or authorization) 
2. Bitumen 
v. Ministry of Energy 
Authorization to import calcium ca rbide and gas (ASYCUDA code: ACC) 
vi. Ministry of Mining 
1. Authorization to export mining products othe r than gold and diamonds (ASYCUDA code: APM) 
2. Authorization to export minera l substances in the crude state 
3. Authorization to export tradable mining products (ASYCUDA code: AOD) 
vii. Culture and arts 
Authorization to export works of art an d craft products (ASYCUDA code: AEO) 
1. Works of art 
2. Craft products 
viii. Ministry of the Environment, Nature Conservation and Tourism 
a. Permit to exploit wildlife products and by-products 
(import, export and re-export of animals, whether or not protected) 
1. Totally protected animals 
2. Partially protected animals 
3. By-products 
4. Unprotected animals 
b. Phytosanitary certific ate for exporting timber 
1. Logs, class 1 
2. Logs, class 2 
3. Sawnwood, edged 
ix. Ministry of the Interior and Security  
Special authorization to import ar ms for hunting and self-defence 
x. Ministry of Transport and Communications 
Authorization to import an aircraft (ASYCUDA code: AAF) 
Source: DGDA (2015), Information Note. 
3.1.8  Antidumping, counterva iling and safeguard measures 
3.79.  The DRC does not yet have any legislation on contingency measures. However, Article 4 of 
Decree No. 0011 of 22 January 199734 establishing a commission responsible for controlling 
imports of protected goods allows for the possibility of taking safeguard measures to protect and 
encourage domestic production. Moreover, since July 2014, the country has had a law establishing rules concerning the conditions and procedures for rescuing industrial enterprises in difficulty.
35 
                                               
34 The Decree was followed by Ministerial Order No. 013/CAB/MIN/FIN&BUD/2000 of 21 October 2000. 
35 Democratic Republic of the Congo, Office of the President of the Republic (2014). Law No. 14/023 of 
7 July establishing rules and procedures for rescuing an industrial enterprise in di fficulty, Official Journal, 
Special issue, Kinshasa: 25 July 2014. WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 52 - 
 
  3.80.  According to the authorities, the DRC has never taken any contingency measures. Its latest 
notification to the WTO in this connection dates from 2006.36 
3.1.9  Standards and technical regulations 3.81.  Standardization policy falls within the purview of the Ministry responsible for industry. At 
operational level, the OCC oversees compliance with standards. The National Standardization 
Committee includes representatives of several agencies, among them the OCC, and is chaired by the Ministry responsible for industry. The Congoles e Control Office (OCC) is the national enquiry 
point for standardization and certification. The DRC does not have its own accreditation service. 
The OCC has the task of ensuring compliance with the obligations assumed under the Agreement on Technical Barriers to Trade.
37 However, no notifications concerning standards and technical 
regulations have been made to the WTO. 
3.82.  Pending enactment of the law on standardization in the DRC, standardization and metrology 
policy and management remain in the hands of the Ministry responsible for industry, which draws up an annual programme and makes it available to the National Standardization Committee (CNN). 
Standards and technical regulations are introduced at the request of suppliers, consumers or the 
Government through the ministry concerned. Draft standards are prepared by the sectoral technical standardization committees set up by the Minister responsible for industry, at the 
proposal of the CNN, in cooperation with the stak eholders in their respective areas of competence. 
However, according to the authorities, the level of commitment of the main players remains low. Standards are adopted by the CNN. Only the Mini ster responsible for industry is empowered to 
publish them, by issuing an order, and, where appropriate, may make them mandatory in the 
DRC. 
3.83.   According to the authorities, the DRC currently has 271 standards concerning the following: 
foodstuffs (141), sizes and units of measurement (14), steel (44), timber (13), cement (11), 
conformity assessment and quality management (1 ), electrical engineering (15), and plastic 
packaging (6). Salt and salted fish are the only products with technical regulations drawn up in the DRC; cement is subject to European standards and the remaining standards have been 
harmonized with the COMESA standards adopted in 2008, 2009 and 2015. All these standards are 
mandatory in the DRC, in accordance with Ordinance No. 75-271 of 22 August 1975 creating the National Standardization Committee. 
3.84.  The Congolese Control Office (OCC) is responsible inter alia  for carrying out controls on 
imports and exports and domestic markets, including those relating to technical regulations and 
standards in the DRC. The OCC was established by Ordinance-Law No. 74-013 of 10 January 1974 and is a national government agency with its own legal status. It was converted from a 
State-owned enterprise into a government institution of a scientific and technical nature and its 
new status, missions, activities and financing were clarified in Decree No. 09/42 of 3 December 2009. According to this Decree, it is the task of the OCC, as a third party, to assess 
conformity, meaning inspection, certification, test ing or analysis, metrology and technical controls 
with reference to national, regional and/or international standards. The OCC is approved and recognized throughout the DRC for the purpose of issuing certificates of conformity with standards and technical regulations. The Directorate of St andardization of the Ministry responsible for 
industry also acts as technical secretariat for the National Standardization Committee, composed 
of representatives of the various parties concerned. 
3.85.  Although only salt and salted fish are su bject to national technical regulations, it is 
mandatory for goods imported into the DRC to be inspected at the border or prior to shipment 
from the country of provenance. Control of confor mity with standards and technical regulations is 
compulsory for both domestic and imported products . Control involves the following: inspection on 
the production site or at the border; laboratory tests (chemical, microbiological, physical and 
mechanical) on samples taken either at the end of  the production chain when domestic production 
is being inspected or upon unloading or destuffing, in the case of imports.  
                                               
36 WTO documents G/ADP/N/139/Add.1/Rev.1 of 18 October 2006 and G/ADP/N/145/Add.1 of 
18 October 2006. 
37 WTO document G/TBT/2/Add.79 of 15 July 2004. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  3.86.  Any product covered by a certificate of  conformity with the standards or technical 
regulations in force may still be subject to further conformity inspection when it is imported into the DRC, unless there is either a mutual recognit ion agreement or an explicit subcontracting or 
cooperation arrangement between the body whic h conducted the conformity assessment abroad 
and the OCC. Even if such an agreement or arrangement exists, the OCC may conduct further 
controls if it considers, inter alia , that there is a risk that the product may have deteriorated during 
transport. The OCC has a technical control and metrology department. The scientific and industrial 
metrology laboratory is in the process of being accredited to ISO 17025, with support from the 
German Metrology Institute (PTB). However, verification of temperature, pressure and electrical measurements are not yet possible. 
3.87.  The OCC is an active member of ISO, the IEC and ARSO (ORAN). It is the enquiry point for 
standards and has a centre for the dissemination of standards and certification. The OCC has 
signed mutual recognition agreements with two countries: Kenya (Kenya Bureau of Standards (KeBS) for standardization and conformity assessment) and Zimbabwe (Standards Association of 
Zimbabwe (SAZ) for certification). The agreement with Zimbabwe is in the process of being 
renewed. Inspection prior to shipment from the co untry of provenance is the responsibility of a 
subcontractor, the company BIVAC, whose contract expired on 15 November 2015 and has been 
extended to 14 November 2016. 
3.88.  The DRC does not have a national accreditation system but participates, through the OCC, 
in the Standards, Quality Assurance, Accreditation and Metrology (SQUAM) programme launched by the SADC in 2000. This programme has provided the subregion with a technical framework for 
quality management involving accreditation, certification, standardization and metrology, with a 
view to extending it to the legal and regulatory level. 
3.89.  At importation, the OCC makes various charges, which may amount to 2% of the 
c.i.f. value, for the various mandatory controls, which cover about 3,500 of the DRC's tariff lines. 
Details of the entire range of OCC invoicing and le vies are provided in Table A3.3. These levies are 
imposed several times on the same goods by the same or several bodies, are generally ad valorem  
and can hardly be regarded as payment for services rendered. 
3.90.  The DRC requires multiple forms of assistance to fill the gaps in the area of standards and 
technical regulations. 
3.1.10  Sanitary and phytosanitary measures 
3.91.  The Ministry of Trade continues to coordinate activities relating to the adoption of sanitary 
and phytosanitary measures in the DRC; it also serves as secretariat and national focal point for regional and international harmonization in the field. An SPS enquiry point has been set up within 
the Ministry of Trade; the Ministry is also responsible for submitting the relevant notifications to 
the WTO's SPS Committee. Since the previous review in 2010, no measures (either ordinary or of an emergency nature) have been notified. 
3.92.  There is considerable overlapping in sanitary controls, particularly between the services of 
the Ministry of Trade; the OCC; the Ministry of  Agriculture, Fisheries and Livestock; and the 
Ministry of Health. The DCR is aware of this and is seeking solutions to improve the sharing of responsibilities, after receiving assistance from th e FAO. Meanwhile, an Interministerial Sanitary 
and Phytosanitary (SPS) Commission has been set up by Ministerial Order No. 013 of 
13 August 2011 to ensure a better distribution of  roles among these various departments. This 
Commission, which is chaired by the Secretary-General for Trade and for which the OCC is acting 
as secretariat, consists of the Ministries responsi ble for trade, small and medium-sized enterprises, 
the national economy, agriculture, fisheries an d livestock, public health, and the environment, 
nature conservation and tourism; the OCC; the Directorate-General of Customs and Excise 
(DGDA); and the Congolese National Police (Border Police). 
3.93.  The Ministry of Agriculture, Fisheries and Livestock (MAPE) is the competent authority for 
animal and plant health.
38 It draws up and implements regulati ons on animal and plant protection, 
including the import and export control of plant material and phytosanitary, veterinary and food 
                                               
38 Law No. 05/162 of 18 November 2005. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  products. Its tasks include issuing the phytosanitar y certificates needed for the export of plants, 
plant products or foodstuffs of plant or mineral origin, and controlling the distribution of phytosanitary and veterinary products. The Ministry of Health is responsible for health monitoring 
at the border and public health measures. The Ministry of Trade is in charge of verifying 
compliance with the provisions of agreements on technical barriers to trade. 
3.94.  In the DRC, all phytosanitary products must be approved for import, packaging, sale on the 
domestic market or use. The import of plants, plant products or foodstuffs of animal origin requires 
a permit issued by the relevant services in the Mi nistry responsible for agriculture. They must be 
accompanied by a sanitary or phytosanitary certificate from the country of origin. Upon the payment of charges that vary according to valu e and quantity, these products are subjected to 
sanitary or phytosanitary control, in the same way as products for export.
39 
3.95.  If the animals, plants, animal or plant produc ts or foodstuffs of animal or plant origin turn 
out to be contaminated, the competent services decide, as the case may be, to place them in quarantine, treat them, reject them or destroy all or part of them. The cost  of implementing these 
measures is borne by the importer or exporter. 
3.96.  The authorities have indicated that there are no legal provisions on genetically modified 
organisms (GMOs), but that a draft law is under consideration. 
3.97.  All goods of animal or plant origin must be inspected at importation and exportation, 
whatever the country of origin or destination. Sampling and physico-chemical and bacteriological analyses are performed by the OCC's Plant and Animal Quarantine Service (SQAV), or by the 
inspection services. According to the OCC, during the period since 2010, SPS analyses were carried 
out on an average of 45,000 samples annually, of which 424 per year were found to be 
non-compliant. 
3.98.  The DRC is a member of the World Organisation for Animal Health, the FAO/WHO Codex 
Alimentarius Commission and several conventions at the African and global levels. It acceded to 
the International Plant Protection Convention (IPPC) on 27 April 2015. 
3.99.  The DRC has concluded two mutual recognition agreements, with Kenya and Zimbabwe, in 
certain areas of conformity assessment and standardization, but no mutual recognition 
agreements specifically concerned with SPS measures. 
3.1.11  Requirements with regard to packaging, marking and labelling 
3.100.  National provisions apply to packaging whether it is manufactured or used locally or 
imported. They are intended to guarantee people's  personal safety and security and protect the 
environment. Accordingly, materials used for packaging must not present any risk of leakage of the substances they contain and, if their condition deteriorates over time, the packaging must be 
clearly labelled to that effect. The legislation also  provides that the packaging must be reusable, 
recyclable and/or biodegradable. According to th e authorities, the DRC's current legislation was 
drawn up in conformity with the technical regula tions of ISO and the World Packaging Organisation 
(WPO). The Packaging Standardization Director ate (DNE) in the Ministry of Transport and 
Communications is responsible for the monitoring and implementation of the regulations on packaging.
40 
3.101.  According to the authorities, labelling requirements are based, in particular, on the 
international recommendation OIML R 79/Labelling requirements for prepackaged products. Thus, 
food and other edible products may only be plac ed on the Congolese market if their labelling 
provides certain basic information, so-called "compulsory information", in French and English or 
one of the four national languages understood by the Congolese consumer. The labelling on any 
food product must include: a description of the product; a list of all the ingredients (in decreasing order in terms of quantity); the use-by and the best-before date; the quantity of the product 
expressed in terms of volume or weight; the volume of alcohol (where appropriate); the batch 
                                               
39 Interministerial Orders No. CAB/MIN/AGRI/2013 and No. 1016.CAB/MIN/FINANCES/2013 of 
3 September 2013 establishing the rates of the duties, taxes and charges to be levied at the initiative of the 
Ministry of Agriculture. 
40 Ministerial Order No. 409/CAB/MIN/TC/0082/2006 of 18 July 2006. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  number; and the name or corporate name and place of business of the manufacturer, packer or 
seller.41 
3.102.  The DRC also applies the recommended international code of practice – General Principles 
of Food Hygiene (CAC/RCP 1-1969/2003) – and, in addition, has adopted several standards that 
specify requirements for labels and labelling, in particular, the following standards of the Codex 
Alimentarius: Codex STAN 1-1985 (Revision 1-1991), general standard for the labelling of prepackaged foods, Codex STAN 108-1981 (Revision 1-1997), standard for prepackaged natural 
mineral waters suitable for human consumption,  and Codex STAN 227-2001, general standard for 
bottled/packaged drinking waters (other than natural mineral waters). 
3.103.  In addition, there are several other regulations under Ministerial Order 
No. 1250/CAB/MIN/S/CJ/KIZ/56/2003 of 16 May 2003 regulating cosmetic products and other 
toiletries; Ministerial Order No. 012/CAB/MINECI/2001 of 31 March 2001 on approval of standards 
for wheat flour; the Interministerial Order prohibiting non-biodegradable packaging; and the Ministerial Order regulating the manufacture of alcoholic beverages. Food and other edible 
products may not be imported if, on the date of arrival at the point of entry into the DRC, less than 
a quarter of their shelf life remains; for pharma ceutical and cosmetic products, the corresponding 
threshold is 50% of the shelf life , with a minimum of six months. 
3.1.12  Other measures 
3.104.  Article 1 of Law No. 14/023 of 7 July 2014 establishing the rules relating to the conditions 
and procedures for rescuing an industrial enterprise in difficulty makes the granting of State support conditional upon "development of the use of local raw materials".
42 However, this law is 
not yet being applied. 
3.105.  Moreover, the DRC has signed countertrade agreements with some of its partners (for 
example, with China). Except for hydrocarbons, the DRC does not have any arrangements for 
building up and holding buffer stocks/compulsory reserve stocks. 
3.106.  According to the authorities, the DRC applies the trade sanctions adopted by the 
United Nations and the regional bodies to which it belongs. 
3.2  Measures directly affecting exports 
3.2.1  Registration and customs procedures 3.107.  The formalities which have to be comp leted in order to import goods for commercial 
purposes also apply to exports (Section 3.2.1 above). The export of precious stones and forest 
products is subject to specific approval conditions. Only the holders of mining titles, approved 
purchasing offices and organized and approved mining cooperatives can export precious stones and precious and semi-precious metals.
43 The Centre for Valuation, Expertise and Certification 
(CEEC), a State body, values gold and diamonds f o r  p u r p o s e s  o f  a p p l y i n g  e x p o r t  d u t i e s  a n d  
taxes.44 The FERE (a cargo tracking note) is intended for exports but is not yet in use.  
3.108.  A customs declaration is mandatory for all exports. The conditions of recourse to approved 
customs brokers are the same for exports as for im ports. Exports require the prior signature of a 
declaration with an approved bank.  
3.109.  Export and re-export earnings must be repatriated within a maximum of 30 calendar days 
from the date of shipment of the goods, except in the case of gold and diamonds produced on a 
small scale, for which the earnings must be received by the bank within 10 days of the date of 
shipment.  The earnings do not have to be converted.  
                                               
41 Viewed at: http://www.dzm.hr/_download/repository/direktive/OIML_R_79.pdf . 
42 Democratic Republic of the Congo, Office of the President of the Republic (2014). Law No. 14/023 of 
7 July 2014 establishing the rules relating to the conditions  and procedures for rescuing an industrial enterprise 
in difficulty, Official Journal, Special issue, Kinshasa: 25 July 2014. 
43 Article 85 of the Mining Code for mining titles and Article 120 for purchasing offices. 
44 The CEEC is the government agency responsible for the application of the Kimberley Process 
in the DRC. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  3.2.2  Export taxes and levies 
3.110.  Goods exports are subject to several exit duties and taxes ranging from 1 to 10%, in 
particular those on coffee (1%); fresh water (1% ); gold and diamonds produced on a small scale 
(1.5%); industrially produced gold and diamonds (3%); electricity (5%); mineral products and 
their concentrates (10%); and mineral oils (5%). The tax on timber exports depends on the 
species and the degree of processing (Section 4.2)45: exported logs are taxed at 10%; and edged 
sawnwood at 5%.46 The tax base is the f.o.b. value. However, Article 73 of Law No. 11/025 of 
24 December 2011 places a ceiling of 0.25% on all of the taxes levied on all exports of agricultural 
products. 
3.111.   Exports of certain types of timber (forest species for promotion) are subject to a charge of 
2% of the ex-works (EWK) value per cubic metre of  timber in the rough exported, which goes to 
the Ministry of the Environment. There is also a mining export levy of 0.5% on iron and ferrous 
metals, 1% on industrial metals, other metals and solid hydrocarbons, 2% on non-ferrous metals, 2.5% on precious metals, and 4% on precious stones (gold, diamonds), for products covered by 
the Mining Code, in place of the 10% tax on minerals. The basis for calculating these charges is 
the selling price less the costs of analysis, insurance, transport, and marketing; the deductible costs may not exceed 15% of the market value (Mining Code, Article 241). 
3.112.  Since the previous review in 2010, the prin cipal innovations with regard to export duties 
and taxes have been the introduction of VAT, at the zero rate for exports, and taxation of the 
goods exported in accordance with their real value on world markets. In principle, the declared value may not be lower than the reference values regularly published by the DGDA on the basis of 
market price data compiled from world prices.
47 
3.2.3  Export prohibitions, restrictions and controls 3.113.  Goods subject to prohibitions and restrictions at importation are also subject to them at 
exportation (Section 3.2.1 above).
48 All exported and re-exported goods are subject to the export 
declaration. At exportation, the goods undergo controls carried out by the OCC, which charges fees for its services (Table A3.3). 
3.114.  The quantitative restrictions (including prohibitions) and controls applicable to exports 
stem mainly from the treaties to which the DRC is party.
49 However, for economic reasons, 
restrictions are maintained on exports of unrefined  mineral ores and logs, with the operators being 
required to carry out first-stage processing on Congolese soil. 
3.115.  In principle, domestic legislation authorizes the export of unrefined mineral ores only on an 
exceptional basis. Thus, the owner of the mineral rights must apply to the Directorate of Mines for authorization to export mineral ore for processing or marketing, subject to the payment of filing 
fees amounting, in Congolese francs, to the equivalent of US$280 for mineral substances classified 
in the mining category and US$200 for thos e classified in the quarrying category.
50 In his 
application, the owner of the rights must demonstrate the advantages of such a transaction for the 
DRC. Moreover, he must prove that the ore cannot be processed in DCR territory at lower cost. In 
practice, however, this export restriction is rare ly observed by the country’s mining companies.  
3.116.  Timber may only be exported in the form of  logs by owners of duly authorized operational 
processing units and national foresters for a maximum period of ten years from the date on which 
                                               
45 Order No. 6383/MEFB of 31 December 2002 and Order No. 6387/MEFB of 31 December 2002. 
46 The Customs Code of the DRC. 
47 The base values for the applicatio n of rates are determined by the National Commission for Reference 
Prices. They correspond to the prices achieved abroad as represented by the average of the known prices net 
of all costs necessarily incurred for the delivery, sale and marketing of the goods and customs duties plus any premiums and bonuses granted. If the value of the goods is not determined in an Order, the value to be declared for the purpose of applying export duty is the normal value of the goods at the time they leave 
DRC territory, i.e. the value at the border  or at the port or airport of shipment. 
48 Democratic Republic of the Cong o, Ministry of Finance, Directorate-General of Customs and Excise 
(DGDA): Ordinance-Law No. 011/2012 of 21 September 2012 on the Tariff of Import Duties and Taxes and 
Ordinance-Law No. 012/2012 of 21 September 2012 on the Tariff of Export Duties and Taxes. 
49 Basel Convention on the Control of Transbound ary Movements of Hazardous  Waste, CITES, etc. 
50 Decree No. 038/2003 of 26 March 2003 containing the mining regulations. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  the exploitation commenced and under a quota that must not exceed 30% of their total annual 
output.51 Moreover, forestry operators must set up sawmills at the various tree-felling sites in 
order to create jobs.  
3.117.  The DRC has participated in the Kimberley Process (KP) concerning the traffic in rough 
diamonds since 2003.52 The Centre for Valuation, Expertise and Certification (CEEC) is the service 
designated by the State for this purpose, in partic ular, for valuing and certifying exported gold and 
batches of rough diamonds, as well as for verifyin g the traceability of the diamonds produced in 
the country. A fee of 2.5% of the value is charged for this service.  
3.118.  Special permits are required to export precious substances and species of wild fauna and 
flora listed in the appendices to the CITES. The DRC has not signed an export self-limitation agreement and does not apply voluntary export restrictions.  
3.2.4  Export subsidies, promotion and support 
3.119.  In addition to the zero rate VAT regime for exports, the Customs Code provides for various 
procedures that allow importation with suspension of  duties and taxes in order to boost exports, in 
particular, the inward processing regime, for which only persons established in the DRC are 
eligible. Moreover, some goods and economic operators, mainly in the mining sector, can benefit from concessions on export duties and levies, including reduced rates (Section 2).  
3.120.  The DRC has not submitted any notifications to the WTO under the Agreement on 
Subsidies and Countervailing Measures. According to the authorities, the State is not involved in financing exports, has no export financing mechanism and does not grant any export subsidies. The DRC does not have any export guarantee and insurance scheme. There is no government 
body responsible for export promotion. However, firms can promote their products at the annual 
Kinshasa International Fair (FIKIN).  
3.121.  There are currently no free zones in the DRC.  
3.3  Measures affecting production and trade 
3.3.1  Incentives 3.122.  The DRC has not notified the WTO of any su bsidies or aid. The principal support measures 
in place concern the advantages accorded to approved enterprises under the Investment Code 
(Section 2.4), the Forest Code (Section 4.2), the Mining Code (Section 4.3), and the Hydrocarbons 
Code (Section 4.3). Concessions are also granted to promote SMEs (Section 4.4). In addition, there are various measures which the State employs to support agriculture (Section 4.2). Public 
utility services such as electricity (Section 4.3), water (Section 4.3) and transport (Section 4.5), 
also benefit from State support. The DRC grants exemptions for imports of certain specific inputs and capital goods (Section 3.1.5). Moreover, it pursues a policy of production subsidies, in 
particular, through reduced retail prices for fuel, electricity and water. 
3.123.  Law No. 14/022 of 7 July 2014 governs the special economic zones (ZES). A regulatory 
authority for the ZES was set up by Decree No. 15/007 of 14 April 2015. By way of experiment, a 
pilot ZES is being established in Maluku, in Kinshasa city-province.
53 The following activities are 
being promoted there: agro-industry; production of construction materials; metallurgical processing; and packaging production.  
3.124.  In general, enterprises eligible for a ZES will not be subject to an export obligation and will 
enjoy the benefits of the Investment Code, as well as other advantages such as security of tenure, 
single window for the payment of taxes within th e ZES, simplified customs procedures, simplified 
tax payment procedures, exemption from the paym ent of security in the event of an appeal 
against tax rulings, customs clearance of imports destined for ZES within their perimeter, and 
                                               
51 Law No. 011/2002 of 29 August 2002 on the Forest Code. 
52 Viewed at: http://www.kimberleyprocess.com . 
53 Prime Ministerial Decree No. 12/021 of 16 Ju ly 2012 establishing the Maluku pilot ZES. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  recourse to arbitration in the event of disputes. Moreover, tax, customs and parafiscal concessions 
for ZES developers are to be negotiated within th e context of public-private partnership contracts. 
3.3.2  Competition and price control policy 3.125.  Competition and price control policy in th e DRC is the responsibility of the Ministry in 
charge of the economy. The price structures ar e determined by interministerial commissions. 
3.126.  The legislation on the DRC’s competition regime is obsolete. It can be reduced to the 
following group of laws and regulations: Ordi nance-Law No. 41-63 of 24 February 1950 on unfair 
competition; Decree-Law of 20 March 1961 on prices; and Ministerial Order 
No. DENI/CAB/06/013/87 of 26 May 1987 on the esta blishment and functioning of the Competition 
Commission.  
3.127.  Intended as a strictly repressive measure, Ordinance-Law No. 41-63 of 24 February 1950 
has only five Articles containing provisions distributed as follows: a provision that allocates 
responsibilities and establishes the capacity to act and interest in matters of unfair competition (Article 1); a non-exhaustive list, for guidance pu rposes, of acts contrary to honest practice in 
trade and industry (Article 2); determination of the persons able to act with a view to 
implementing Article 3 (Article 4); and a final provision (Article 5). 
3.128.  Decree-Law of 20 March 1961, as amende d and supplemented by Ordinance No. 83-026 of 
12 September 1983, determines the modalities of economic control (prior and post facto ), as well 
as the nature of the offences relating to prices and supply. Set up within the Ministry of the National Economy by Ministerial Order No. DE NI/CAB/06/013/87 of 26 May 1987, the Competition 
Commission was given the task of seeking out, investigating and sanctioning restrictions on free 
competition, but has not functioned in practice.  
3.129.  Thus the present competition legislation is ill-adapted to the economic realities of the times 
(economic concentration, anticompetitive practices,  intellectual property, competitiveness, etc.). 
The Government is endeavouring to modernize competition law by introducing a new draft law on 
the subject. 
3.130.  Regulatory authorities play a role in th e field of competition in certain sectors of the 
economy, such as electricity and telecommunications, where a regulatory authority is responsible 
for subjecting the basic and value added services to competition. Thus, Framework Law No. 013/2002 of 16 October 2002 on telecommunications established the Post and Telecommunications Regulatory Authority of th e Congo (ARPTC). Law No. 14/011 of 17 June 2014 
on the electricity sector in the DRC provides for a Regulatory Authority for the Electricity Sector 
(ARE), but this authority has not yet been set up. 
3.131.  In principle, prices are determined by the free play of competition, except under the 
approval regime for hydrocarbons, water, electricit y and public transport. However, to improve the 
country’s supply channels for fast-moving consumer goods, a committee for monitoring the prices of staple products was set up by Order No. 029/CAB/MINECOM/2013 of 2 October 2013.  
3.132.  The DRC’s price control system has remained unchanged since the previous TPR in 2010. 
Under the legislation in force
54 there are two aspects to price regulation: prior and post facto price 
control. However, according to the authorities, problems of stocks, prices and distribution are resolved in consultation with all the stakeholders, both public and private. 
3.133.  A number of products and services, deemed  to be strategic, are subject to prior price 
control (price setting) by the Ministry responsible for the economy, in consultation with the operators. This is the case with petroleum products, water and electricity (Section 4.2); 
telecommunications and postal services (Section 4.4.2); and transport (Section 4.4.4). There is 
also provision for the regulation of the prices of  cereals, frozen food, cement, sugar, and wheat 
flour. 
                                               
54 Decree-Law of 20 March 1961 and Ordinance No. 83/026 of 12 September 1983. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  3.134.  The sellin g prices of other products and services are determined by those who offer them 
for sale. They do not have to be approved, but must be notified to the Ministry responsible for the economy for purposes of post facto  control, on the basis of their constituents. 
3.135.  The regulations in force limit the margins that wholesalers and retailers can incorporate in 
their selling prices. Thus, the profit margins incorporated in the selling price of an industrial 
product are limited to 20% for industrial-scale and 25% for small-scale production.
55 For imports, 
the profit margin is 10% for wholesalers and 20% for retailers.56 
3.3.3  State trading, State-owne d enterprises and privatization 
3.136.  The DRC has not yet notified the WTO of any State trading enterprises within the meaning 
of Article XVII of the GATT. Ne vertheless, some commercially active State-owned or private 
enterprises have monopoly status (Section 4). 
3.137.  The finding that the State-owned enterprises were in decline led to the conclusion that 
they were in urgent need of reform. The reform of the State-owned enterprises has two main objectives, namely: (i) to instil a new dynamism so as to enhance their output and profitability 
potential and the quality of the services they provide for the public and to help improve their 
competitiveness and that of the economy as a whole;  and (ii) to ease the burden on the Treasury 
by eliminating the balancing subsidies they have been granted.
57  
3.138.  There have been no changes in the regula tory and institutional framework of State-owned 
enterprises or privatization since the DRC’s previous TPR.58 The Steering Committee for the 
Reform of State-owned Enterprises (COPIREP) is responsible for implementing the reform 
programme, while the mission of the High Council for the State Portfolio (CSP) is to assist the 
Government in administering and managing the St ate portfolio and in assessing the performance 
of authorized agents of the State; to advise the Minister, in particular with regard to the acquisition and/or disposal of holdings, and to carry out specific missions to assess State-owned 
enterprises and the performance of authorized agents, etc.
59 
3.139.  According to the authorities, first of all, the State-owned enterprises concerned were 
reorganized to ensure that they were properly managed, while still remaining under State 
ownership. The reorganization was proposed on a case-by-case basis following a comprehensive 
diagnostic study of the enterprise and the option for reorganization, endorsed by the Government on a proposal from COPIREP. The next phase saw the State’s possible withdrawal and the involvement of private partners to upgrade the management and provide the necessary financing. 
Privatization would take the form of a concession, a management contract or a subcontracting 
arrangement. 
3.140.  The State-owned enterprises concerned have been converted into commercial companies; 
converted into public institutions or public services so as to resolve the problem of the legal status 
                                               
55 Order No. 017/CAB/MENI/PME/96 of 1 July 1996 on measures for implementing Decree-Law of 
20 March 1961 and Order No. BCE/ENI/0018/76 of 30 March 1976 on the method of calculating import prices. 
56 Order 020/CAB/MINECOCOM/2012 of 18 September 2012. 
57 Law No. 08/007 of 7 July 2008 on general provisions concerning the conversion of State-owned 
enterprises. 
58 The legal and institutional framework governing State-owned enterprises includes the four laws 
enacted by the President of the Republic in July 2008: Law No. 08/007 of 7 July 2008 on general provisions 
concerning the conversion of State-owned enterprises; Law No. 08/008 of 7 July 2008 on general provisions concerning the withdrawal of the State from State-owned enterprises; Law No. 08/009 of 7 July 2008 on general provisions applicable to public institutions ; and Law No. 08/010 of 7 July 2008 establishing the rules 
governing the organization and mana gement of State-owned enterprises, plus the implementing decrees 
issued by the Prime Minister: Decree No. 09/11 of 24 April 2009 on transitional measures concerning the 
conversion of State-owned enterprises; Decree No. 09/12 of 24 April 2009 establishing the list of State-owned enterprises converted into commercial companies, public  institutions and public services; Decree No. 09/13 of 
24 April 2009 on the dissolution and liquidation of six State-owned enterprises; Decree No. 09/14 of 24 April 2009 concerning the creation, organization and functioning of a public institution called the 
"Special Portfolio Fund"; and Decree No. 011/28 of 7 June  2011 on the conversion of the Centre for Valuation, 
Expertise and Certification of Precious and Semi-Precious Mineral Substances (CEEC) into a public institution. 
59 Decree No. 09/15 of 24 April 2009 on the creation, orga nization and functioning of a public institution 
called the Steering Committee for the Reform of Stat e-Owned Enterprises (COPIREP); and Decree No. 13/036 
of 3 September 2013 on the organization and functionin g of the High Council for the State Portfolio (CSP). WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  of institutions that are classified as State-owned enterprises but whose activities are in fact an 
extension of those of government; or simply dissolved or liquidated, insofar as they were insolvent or their economic activities were no longer justified. Thus, out of 51 State-owned enterprises, 20 have been converted into commercial companies, 21 into public institutions and 4 into public 
services, while 6 have been liquidated (Table 3.7). 
3.141.  Since the previous TPR in 2010, 21 State-owned enterprises have been converted into 
public institutions. Their conversion is now complete. For each of them, a decree establishing the 
new regulations has been adopted. In the case of the other 20 enterprises that were to be 
converted into commercial companies, the conversi on process involved two phases: a legal phase 
and a financial and accounting phase. After these 20 enterprises had had their provisional minimum equity capital fixed, they adopted their ne w articles of association, which were published 
in the Official Journal on 29 December 2010. 
Table 3.7 List of State-owned en terprises and public institutions  
State-owned enterprise Sector 
Converted into public institutions 
Office national du café: ONC Agriculture 
Régie des voies fluviales: RVF Transport 
Office de gestion du fret maritime: OGEFREM Transport 
City-Train Transport 
Agence congolaise de presse: ACP Media 
Radio télévision nationale congolaise: RTNC Media 
Fonds de promotion de l'industrie: FPI Financial 
Institut national de sécurité sociale: INSS Financial 
Office des routes: OR Construction 
Office des voiries et drainage: OVD Construction 
Office national du tourisme: ONT Services 
Office de promotion des petites et moyenn es entreprises du Congo: OPEC Services 
Foire internationale de Kinshasa: FIKIN Trade 
Office congolais de contrôle: OCC Trade 
Institut national des statistiques: INS Research 
Institut national d'études  et de recherches agro nomiques: INERA Research 
Institut congolais pour la conservation de la nature: ICCN Nature conservation  
Institut des jardins zoologiques et botaniques du Congo: IJZBC Nature conservation 
Institut des musées nationaux du Congo: IMNC Culture and the arts 
Fonds de promotion culturelle Culture and the arts 
Institut national de la préparat ion professionnelle: INPP Training 
Converted into public services 
Office national de dé veloppement de l'élevag e: ONDE Agriculture 
Centre d'évaluation, d'expertise et de certification des substances minérales 
précieuses et semi-précieuses: CEEC Mining 
Office de gestion de la dett e publique: OGEDEP Financial 
Office des douanes et des accises: OFIDA Financial 
Converted into commercial companies 
Générales des carrières et des mines: GECAMINES Mining 
Société de développement industriel et  minier du Congo: SODIMCO Mining 
Office des mines d'or de Kilo-Moto: OKIMO Mining 
Entreprise minière de Kisenge Manganèse: EMK-Mn  
Régie de distribution d'eau: REGIDESO Energy 
Société nationale d'électricité: SNEL  
Congolaise des hydr ocarbures: COHYDRO  
Société sidérurgique de Maluku: SOSIDER Industry 
Société africaine d'explosifs: AFRIDEX  
Société nationale des chemins de fer du Congo: SNCC Transport 
Office national des transports: ONATRA  
Régie des voies aériennes: RVA  
Régie des voies maritimes: RVM  
Lignes aériennes congolaises: LAC  
Compagnies maritimes du Congo: CMC  
Chemin de fer de s uélés: CFU  
Office congolais des postes et télécommunications: OCPT Telecommunications 
Caisse d'épargne du Co ngo: CADECO Financial 
Société nationale d'assurance: SONAS  
Hôtel Karavia: KARAVIA Services WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  State-owned enterprise Sector 
Liquidated 
Cacaoyer du Bulu: CACAOCO Agriculture 
Palmeraie de Gosuma: PALMECO Agriculture 
Cotonnière du Congo: COTONCO Agriculture 
Complexe sucrier de Lotokila: CSL Agriculture 
Caisse de stabilisation co tonnière: CSCO Agriculture 
Office des biens mal acquis: OBMA Services 
Source: Official Journal – Special issue, 30 April 2009, and information provided by the authorities. 
3.142.  In the DRC, the State may withdraw from ec onomic activities in one of the following ways: 
(i) by selling shares in all or part of the assets or all or part of the equity capital of a State-owned enterprise and (ii) through public-private partne rships (concession, lease, management contract, 
subcontracting arrangement, technical assistance, etc.). However, withdrawal remains based on a 
partnership between the State and the private sector.  
3.143.  In 2015, none of the 20 commercial compan ies resulting from the conversion process was 
the subject of a State withdrawal by transfer of  ownership. In fact, State-owned enterprises may 
be recapitalized by the participation of foreign or domestic private partners in their capital only at 
the end of the conversion process and in accordance with the withdrawal option that the Government has defined for each enterprise, with account for its nature and the economic and 
social impact of its activities.  
3.144.  Moreover, the Congolese legislator has set preliminary conditions for State withdrawal 
from an enterprise. These relate, in particular, to the evaluation of the net worth of the enterprise 
concerned; the determination of the strategic sectors and the share that the State intends to 
retain; seeking the most favourable terms; the pr omotion of local entrepreneurship; the rights of 
the employees and all other social aspects; the ending of the monopoly and the prohibition of 
abuse of a dominant position; diversifying the State portfolio and making it profitable; and the 
recovery of the enterprise concerned. 
3.145.  According to the authorities, the following actions have been taken: the Hotel Karavia has 
been put out on concession for 15 years to the LONR HO group; part of the Société industrielle et 
sidérurgique (SOSIDER), the Maluku iron and steel  complex, has been put out on concession to 
Global Steel ITCM; the State has sold its shares in the telecommunications company CCT to Orange Telecom; and the State has also signed an ROT concession contract for the former CCIC building, which has been converted into the Hotel Kempinski Fleuve Congo (Kinshasa). Moreover, 
58% of the State’s shares in the National Ceme n t  W o r k s  ( C I N A T )  h a v e  b e e n  s o l d  t o  t h e  N o v a  
Cimangola group; and 27 mining sites of the Sakima Mining Company have been put out on concession to a new company whose name is not known. Concession transactions are also being 
prepared at the Transport and Ports Company (SCTP) and the Congolese National Railway 
Company (SNCC), as well as a partial sale of sh ares to the Congolese Savings Bank (CADECO). 
3.146.  The State has also signed service and stabilization contracts for certain enterprises 
(Table 3.8). 
Table 3.8 List of State-owne d enterprises that have signed services and stabilization 
contracts
 
Enterprise Service and stabilization contract 
Water Supply Board 
(REGIDESO) The Congolese Government has signed a service contract with the SDE/Finagestion 
grouping 
National Electricity 
Company (SNEL) The Congolese Government has signed a se rvice contract with the firm Manitoba 
Congolese National 
Railway Company (SNCC) In 2008, the Congolese Government signed a service contract with the firm Vecturis 
and the contract is  still in effect 
Transport and Ports 
Company (STPC) 
(formerly ONATRA) A technical assistance contract between COPIREP and PROGOSA was signed on 
2 June 2008 and ended on 2 June 2010 
Air Navigation Board 
(RVA) A technical assistance contract between COPIREP and the firm ADPI was signed on 
14 October 2008 and ended in 2010. The operator made experts in management functions available to the RVA, in particular  to manage it over a period of 26 months, 
stabilize it and prepare for its restructuring WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  Enterprise Service and stabilization contract 
Gécamines A technical assistance contract between COPIREP and the SOFRECO-JT Boyd 
grouping was signed on 18 January 2006 and ended in 2008. The operator made 
experts in management functions available to Gécamines to stabilize its industrial 
activities, reorganize the company’s ev eryday management and draw up an 
emergency plan for the rapid re-startup of production by proposing a definitive plan 
for its restructuring 
Source: WTO Secretariat, on the basis of information provided by the Congolese authorities. 
3.147.  The implementation of the privatization programme for the period 2010-2015 continues to 
experience delays. The high cost of converting State-owned enterprises into commercial companies is the main factor responsible for slowing down the reform programme. The costs of having asset positions, the opening balance sheet and the accounts certified by foreign firms are 
judged by some enterprises to be too high. State-owned companies operating in the "strategic" 
sectors will not be subject to the reform process. However, a list of these enterprises is not available. 
3.3.4  Government procurement 
3.148.  The DRC has not signed the WTO’s Plurilateral Agreement on Government Procurement nor 
is it an observer. 
3.149.  The regulatory and institutional framework for government procurement has undergone 
extensive reform since the DRC’s previous TPR.
60 It is based on Law No. 10/010 of 27 April 2010 
on government procurement and seven implementing decrees.61  
3.150.  The new regime has introduced profound changes in the system of management of 
government procurement in the DRC, in particular  by abandoning adjudication and adopting the 
principle of separation of the functions of regula tion, control and management of the awarding of 
contracts by the State, local authorities and other public contractors.  
3.151.  The Law on government procurement (the Code) establishes the rules governing the award 
of government procurement contracts and public service concessions; execution; supervision; and the settlement of disputes relating to the procurem ent of works, supplies, services and intellectual 
services by the State, the provinces, decentralized  territorial entities, State-owned enterprises and 
public institutions. Provincial edicts organize the specific provisions relating to contracts and public service concessions awarded by the provinces and decentralized territorial entities. These rules 
provide for freedom of access to government orders, equal treatment for bidders, allowance for 
national expertise and skills, and respect for ethi cs and transparency in the procedures (Articles 1 
to 3 of the Law). Moreover, Article 4 of the Law determines the conditions relating to external 
financing contracts. Contracts awarded under international financing agreements or treaties are 
subject to the provisions of the Law, insofar as th ey are not inconsistent with the provisions of the 
agreements or treaties in question. 
3.152.  From the institutional viewpoint, the legisl ation enshrines the principle of separation of the 
contract award and execution function, the control and regulatory function and the contract 
approval function. The project management and contract award function is performed by the 
contracting authorities, which must include public projects and contracts management units 
                                               
60 WTO document WT/TPR/S/240/Rev.1 of 29 March 2011. 
61 The Democratic Republic of the Congo updated its legal framework governing the award of 
government procurement contracts by enacting Law No. 10/010 of 27 April 2010 on government procurement 
(repealing Ordinance-Law No. 69-054 of 5 December 1969) and adopting the following seven implementing decrees: (i) Decree No. 10/21 of 2 June 2010 on the crea tion, organization and functioning of the Regulatory 
Authority for Government Procurement; (ii) Decree No . 10/22 of 2 June 2010 on the procedural manual for the 
law on government procurement; (iii) Decree No. 10/27 of 28 June 2010 on the creation of the Directorate-General for the Control of Government Procurement; (iv) Decree No. 10/32 of 28 December 2010 on the creation, organization and functioning of th e Public Projects and Contracts Management Unit; 
(v) Decree No. 10/33 of 28 December 2010 establishing the procedures for the approval of government procurement contracts and public service concessions; (vi) Decree No. 10/34 of 28 December 2010 
establishing the thresholds for the award, control and approval of gove rnment procuremen t contracts; and 
(vii) Decree No. 12/027 of 25 July 2012 on the appointment of members of the Dispute Settlement Committee of the Regulatory Authority fo r Government Pr ocurement.  WT/TPR/S/339 • Democratic Republic of the Congo 
 
- 63 - 
 
  (CGPMP) within their structure.62 The prior control function is the responsibility of the 
Directorate-General for the Control of Government Procurement (DGCMP).63 The regulatory, 
post facto  control and dispute settlement function is performed by the Regulatory Authority for 
Government Procurement (ARMP).64 The contract approval function is performed by the 
Prime Minister or the minister for the budget or the supervising minister for contracts awarded by 
international or national tender or by the su pervised services and State-owned enterprises, 
respectively. 
3.153.  The Law provides for four types of government procurement contract, namely: contracts 
for works, supplies, services, and intellectual se rvices. Contracts for works, supplies and services 
may be awarded by means of an invitation to tender, by single tendering, or by consultation of suppliers. The single tendering method should, in principle, be used only exceptionally. There are 
five possible ways of inviting tenders: an open invitation where anyone interested in the contract 
may submit a bid; a restricted invitation, with or without prequalification, where only candidates selected or prequalified by the contracting authority may bid; and an invitation with competition, 
in connection with the design of a work or archit ectural project. Use of the restricted invitation 
procedure must be justified and authorized by the Directorate-General for the Control of Government Procurement. In any event, the contracting authority must ensure that there is 
competition among all the candidates responding to the invitation. For intellectual services, on the 
other hand, the Law provides for four methods of selection, namely, that which combines technical 
quality and cost, that based on technical quality only, that based on a predetermined budget, and the least-cost method.
65  
3.154.  Decree No. 010/34 of 28 December 2010 establishing the thresholds for the award, control 
and approval of government procurement contract s specifies the thresholds applicable to the 
various methods of awarding contracts (Table 3.9). Government procurement contracts and public 
service concessions for amounts below the thresholds indicated in Table 3.9 are not awarded by 
invitation to tender. Nevertheless, in these cases, rules of good practice in government procurement are applied, namely: (i) competition between at least three suppliers; and 
(ii) publication of the allocation of the contracts by the contracting authority on the ARMP's website 
and in the government procurement review. Failur e to publish renders the contract null and void. 
3.155.  The Directorate-General for the Control of Government Procurement systematically 
subjects the procedure for awarding and allocati ng government procurement contracts and public 
service concessions to prior control if the value of the contract is equal to or greater than: 
(i) CDF 200 million for works contracts; (ii) CDF 1 00 million for contracts fo r the supply of ordinary 
goods or services; and (iii) CDF 50 million for intellectual services contracts and public service 
concessions (Article 14). 
3.156.  Moreover, the same directorate carries out a preliminary review of the tender documents 
and requests for proposals in the case of contracts with an estimated value equal to or greater 
than: (i) CDF 300 million for works contracts; (ii) CDF 200 million for contracts for the supply of 
ordinary goods and services; and ( iii) CDF 100 million for intellectual  services contracts and public 
service concessions (Article 15). The ARMP carries out post facto  controls on the procedure for 
awarding and allocating government procurement contracts and public service concessions, 
whatever the value of the contract or concession (Article 16). 
                                               
62 In 2015, at central level, 110 contracting authorities were identified, of which 94 (i.e. 85%) had set 
up public projects and contracts mana gement units (CGPMP). CGPMPs are al so in process of being set up at 
decentralized entity and provincial levels.  
63 Each province has its own Provincial Directorate for the Control of Governme nt Procurement (DPCMP). 
64 The ARMP is operational at central level, but wa iting for express authoriz ation from the Supervisory 
Authority to deploy in the provinces. The Dispute Se ttlement Committee has been set up and is operational 
within the ARMP, as the deliberative  body in disputes arising out of the award of government procurement 
contracts. 
65 Articles 7 to 21 of the Government Procurement Code. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  Table 3.9 Thresholds applicable to the va rious methods of awarding contracts, 2015 
 Works Supplies Services Intellectual services 
National open 
invitation to 
tender For works exceeding 
CDF 50,000,000  For supplies exceeding 
CDF 50,000,000  For services exceeding 
CDF 50,000,000  For services exceeding 
CDF 20,000,000  
International open 
invitation to 
tender For works exceeding 
CDF 8,000,000,000  For supplies exceeding 
CDF 500,000,000  For services exceeding 
CDF 500,000,000   For services exceeding 
CDF 250,000,000  
Restricted 
invitation to tender (1) For works exceeding 
CDF 100,000,000  For supplies exceeding 
CDF 100,000,000   For services exceeding 
CDF 100,000,000  For services exceeding 
CDF 100,000,000  
Award of 
low-value 
contracts (2) For works not 
exceeding 
50,000,000 currency 
points For supplies not 
exceeding 
20,000,000 currency 
points For services not 
exceeding 20,000,000 
currency  points For services not 
exceeding 20,000,000 
currency points 
Note: (1) As soon as they relate to government procurement contracts with a value equal to or greater 
than CDF 100 million, the restricted invitations to  tender provided for in the Law on government 
procurement become the subject of a prequalificat ion procedure for the purpose of drawing up a 
restricted list.  
 (2) Contracts for works, supplies, services and inte llectual services below the thresholds established 
for national invitations to tender are awarded using the simplified formula involving the comparison of at least three invoices set out in Article 9 of Decree No. 010/34. 
Source: WTO Secretariat, on the basis of Decree No. 010/34 of 28 December 2010 establishing the 
thresholds for the award, control and approv al of government procurement contracts.  
3.157.  Contracts awarded by open invitation to tender or in two stages must necessarily be 
preceded by the publication of a notice of competitive tender in the Official Journal and in a 
newspaper with a wide circulation in the DRC; the Government Procurement Office must also be notified for the purpose of publishing a notice on the government procurement website.
66 
Invitations to tender that are open to foreigners must also be publicized by appropriate means on 
the international markets. Single tendering contracts must form the subject of a notice of receipt 
of applications in the Official Journal and in a newspaper with a wide circulation in the DRC. The period for submitting bids or applications may not be less than 20 days or more than 120 days; at 
the option of the contracting authority, bids an d applications may also be submitted online.  
3.158.  Rejection of a bid may be challenged, within five days of the delivery of the 
certificate/minutes of public proceedings, before the head of the competent ministerial department 
(in the case of a contract with the State) or befo re the executive body of the contracting authority 
(in other cases). The award decision must be notified to the winning bidder and must expressly indicate the value of the performance bond, payable within a maximum period of six days. Contract awards must be published. Violations of the Government Procurement Code are subject 
to pecuniary, disciplinary and criminal sanctions, depending on the gravity of the offence.  
3.159.  The criteria used for evaluating bids may give preference to goods produced in the DRC 
and/or to services supplied by providers who are Congolese or based in the DRC.
67 The Law 
specifies that this preference is to consist of an abatement of the financial terms of the bid and 
that it must be indicated and quantified in the in vitation to tender. Preference is also given to a 
foreign bidder that plans to subcontract 30% of the total value of a contract for works, supplies or 
services to a DRC enterprise or to use 40% of DRC nationals in the key team of experts. Such a 
bidder will then be accorded a preference margin of 5%, again in the form of an abatement of the financial terms of the bid. The evaluation criteria  and the preference margin may also be designed 
to favour goods and service providers originating in the COMESA or SADC countries. 
3.3.5  Intellectual property rights 
3.160.  The DRC has not made any notification to the WTO concerning the protection of intellectual 
property rights. 
                                               
66 In the case of a restricted invitation to tender, the invitation to submit a bid must be sent to (at least) 
three prospective bidders  at the same time. 
67 Winning bidders for public works contracts must give preference to materials produced in the DRC. WT/TPR/S/339 • Democratic Republic of the Congo 
 
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  3.161.  There have been no changes in the regula tory and institutional fr amework for intellectual 
property rights since the DRC’s previous TPR.68 Industrial property continues to be governed by 
Law No. 82-001 of 7 January 1982, whose implementation is still being entrusted to the Industrial Property Directorate of the Ministry responsible for industry and SMEs. Copyright remains 
protected by Ordinance-Law No. 86-033 of 5 April 1986 and managed by the National Office for 
the Management of Copyright and Related Rights (ONADA) under the Ministry of Culture and the 
Arts. ONADA should have been an institution of common public interest but it never came into 
existence. In practice, copyright was protected by the National Society of Publishers, Composers 
and Authors (SONECA), in principle a cooperative association, although it never operated as a real cooperative association as it continued to be financed by the State. SONECA was wound up in 2011 and replaced by the Congolese Society of Copy right and Related Rights (SOCODA), which, in 
the form of a cooperative society, has managed copyright and related rights in the DRC since then. 
Other bodies that participate in the protection  of copyright are the DGDA; the OCC; and the 
Congolese National Police Force (PND). The DRC does not have any courts that specialize in 
intellectual property rights. The lower and higher courts may be called upon if need be.  
3.162.  The DRC has been a member of the Convention establishing the World Intellectual 
Property Organization (WIPO) since 28 January 1975 and of the Singapore Treaty on the Law of 
Trademarks since 28 March 2006. It signed the Berne Convention for the Protection of Literary and 
Artistic Works on 8 October 1963; the Paris Convention for the Protection of Industrial Property on 31 January 1975; and the Convention for the Prot ection of Producers of Phonograms against 
Unauthorized Duplication of Their Phonograms on 29 November 1977. However, the instruments 
which the DRC has signed are not yet being fully implemented.  
3.163.  The authorities acknowledge the existence of numerous gaps in the regulatory framework 
in force and shortfalls in terms of administrative capacity. Discussions and work on the 
modernization of the laws on the protection of industrial property and copyright have been in 
progress since the previous review of the DRC’s trade policy. 
 
 
                                               
68 WTO document WT/TPR/S/240/Rev.1 of 29 March 2011. WT/TPR/S/339 • Democratic Republic of the Congo 
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  4  TRADE POLICIES BY SECTOR 
4.1  Agriculture, livestock, fishing and forestry 4.1.1  Overview 4.1.  With its vast expanse of farmable land, ex tensive water resources, and large, mainly young 
population, the DRC has a huge potential to become a major agricultural producer and exporter. 
Climatic conditions, including rainfall, vary greatly from one region to another and offer an excellent basis for the development of a range of agricultural, forestry and livestock activities. 
The steady growth of domestic demand shou ld also favour the sector's development. 
4.2.  Out of a total area of 227 million hectares, 75 million (33%) are classified as arable and 
pasture land. However, the area under active us e is estimated at about 7.5 million hectares, 
3.5 million for agriculture and 4 million for pasture. There are also 55 million hectares of 
exploitable dense forest. The Congo Basin, with a drainage system that accounts for half of Africa's 
fresh water, has a climatic range that favours the cultivation of crops such as bananas, cassava, rubber, oil palm, cocoa and coffee, to mention but a few, while the mountainous areas in the east 
and north-east of the country, with a temperate climate, lend themselves to livestock production 
and the cultivation of sugar cane, potatoes, te a and coffee. In the centre of the country, 
the savannah areas are suitable for growing grain legu mes, cereals, rice and cotton, as well as for 
livestock.
1 
4.3.  Despite its huge potential, the sector has lagged in becoming an important factor in economic 
diversification and poverty reduction. It employs over 70% of the active population and provides 
the main source of income for about 80% of the population, considering all rural activities 
together, but its contribution to national wealth (GDP) has fallen steadily. Agriculture's share 
of GDP, estimated at 70% between 1960 and 1980, fell to 50% in 2000 and a mere 30% in 2015. Productivity is extremely low, and export earnings have been declining since 1995. 
4.4.  The cocoa, coffee, cotton, rubber, palm oil and tea crops that used to bring in substantial 
export income have collapsed. The areas available for grazing, which could potentially be used to raise more than 40 million head of cattle, currently support only about 700,000 head, or half the 
1990 level of 1.5 million. The vast inland fresh wa ter system (lakes and rivers, large and small), 
with a potential annual production of more than 1 million tonnes of fish, currently produces only about 200,000 tonnes. Annual food production is  below 20 million tonnes, for a total demand 
of 25 million tonnes.
2 Despite a recovery in some categori es of products, the DRC remains a net 
importer of agri-food products, and the situation may worsen as production is growing at an 
annual rate of 2% compared with an annual popu lation growth rate of over 3% (Table 4.1). 
4.5.  The main food crops (roughly 75% of agricultural production) are cassava, maize, sugar 
cane, bananas (plantains and sweet bananas), groundnuts, palm nuts, dried beans, sweet 
potatoes, fresh vegetables and rice. Agricultural exports (about 15% of production) include wheat 
flour, palm oil, wheat bran, green coffee, natu ral rubber (dried), cocoa beans, and wood and 
leaf tobacco. Fishery and livestock products make up about 10% of production (see Table 4.1). 
Table 4.1 Main agricultural products, 2008-2013 
(Thousands of tonnes, unless otherwise indicated) 
 2008 2009  2010  2011  2012  2013 % of 
total % of 
world 
Exports 
 Wheat flou r 10.4 15.0 14.1 15.0 14.5 n.a. 27.9 0.1 
 Palm oil 0.5 0.5  0.5 13.4 10.3 n.a. 19.9 0.0  
 Wheat bran 13.7 18.4 29.0 12.0 9.0 n.a. 17.4 0.2 
 Coffee, green 7.1 2.2  6.0 4.5 4.2 n.a. 8.0 0.1  
 Spices n.e.s. 0.0 3.9 3.9 3.9 3.9 n.a. 7.5 0.9 
 Rubber, natural (dried) 1.1 0.7  0.6 0.8 2.9 n.a. 5.5 0.0  
 Cocoa beans 0.9 1.6 1.2 0.8 1.8 n.a. 3.4 0.1 
 Maize 0.0 91.2  93.4 46.4 1.3 n.a. 2.5 0.0  
 Palm kernel oil 0.1 0.6 0.2 0.9 1.0 n.a. 1.9 0.0 
                                               
1 Ministry of Agriculture and Rural Development (2009). 
2 Ministry of Agriculture and Rural Development (2009). WT/TPR/S/339 • Democratic Republic of the Congo 
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   2008 2009  2010  2011  2012  2013 % of 
total % of 
world 
 Tobacco, leaf 9.0 7.2  6.8 1.2 0.8 n.a. 1.6 0.0  
Imports 
 Wheat 249.9 278.6  398.8  459.9  506.7  n.a. 38.5 0.3  
 Wheat flou r 136.5 76.9 134.6  140.7  128.9  n.a. 9.8 1.0 
 Rice – total (milled rice 
equivalent) 98.2 73.0  47.5 59.8 99.6 n.a. 7.6 0.3  
 Poultry meat 52.5 64.7 58.3 66.4 70.2 n.a. 5.3 0.6 
 Cornflou r 25.4 179.0  183.3  59.7 69.4 n.a. 5.3 3.5  
 Malt 38.8 30.8 46.1 47.0 41.6 n.a. 3.2 0.6 
 Refined suga r 34.1 30.1  15.5 46.8 32.3 n.a. 2.5 0.2  
 Barley malt 32.1 16.6 20.1 13.6 25.9 n.a. 2.0 0.2 
 Sugar, raw, centrifuged 43.3 138.9  124.5  102.4  24.4 n.a. 1.9 0.1  
 Olive-pomace oil 0.2 0.2 0.0 4.5 22.3 n.a. 1.7 13.9 
 Food preparations n.e.s. 13.6 13.6  14.6 18.2 19.5 n.a. 1.5 0.1  
 Non-alcoholic beverages 22.7 14.6 16.5 21.4 18.1 n.a. 1.4 0.1 
 Palm oil 77.5 74.0  78.0 21.0 16.0 n.a. 1.2 0.0  
 Food preparations, p reparations 
of flour, malt extract 9.1 6.9 9.7 14.0 15.2 n.a. 1.2 0.7 
 Tomato purée 16.0 16.0  12.5 14.1 15.2 n.a. 1.2 0.6  
Production 
 Cassava 15,013 15,054  15,014  15,024  16,000  16,500 57.5 6.0  
 Sugar, cane 1,793 1,827  1,950  1,950  1,950  2,000 7.0 0.1 
 Palm kernel oil 1,135 1,150  1,164  1,675  1,790  1,820 6.3 0.7  
 Maize 1,156 1,156  1,156  1,156  1,375  1,373 4.8 0.1 
 Plantains  1,207 1,200  1,300  1,300  1,350  1,350 4.7 3.6  
 Roots and tubers n.e.s. 716 751 800 850 865 860 3.0 8.7 
 Fresh vegetables n.e.s. 420 468  410 382 400 400 1.4 0.1  
 Groundnuts, with shell 370 371 388 394 371 370 1.3 0.8 
 Rice, paddy 317 317  318 319 350 355 1.2 0.0  
 Bananas 315 316 316 317 322 323 1.1 0.3 
 Mangoes, mangosteens and 
guavas 208 210  212 314 325 310 1.1 0.7  
 Barley bee r 255 204 305 310 310 310 1.1 0.2 
 Palm oil 182 185  187 280 296 300 1.0 0.6  
 Sweet potatoes 240 243 247 251 265 275 1.0 0.3 
 Papayas 222 224  226 228 230 225 0.8 1.8  
 Pineapples 198 199 201 202 205 203 0.7 0.8 
 Oranges 181 181  181 182 182 183 0.6 0.3  
 Beans, dry 113 114 115 116 125 130 0.5 0.6 
 Potatoes 94 94  95 95 100 110 0.4 0.0  
 Yams 88 89 90 91 100 100 0.3 0.2 
 Cowpeas, dry 58 59  60 73 80 80 0.3 1.3  
 Legumes n.e.s. 10 10 62 64 74 74 0.3 1.5 
 Avocados 65 66  67 68 70 66 0.2 1.4  
 Melon seeds 51 51 52 61 62 62 0.2 8.0 
 Oilseeds n.e.s. 35 37  37 44 45 46 0.2 1.3  
 Bambara beans 10 11 11 13 14 14 0.0 5.7 
 Jute-like fibres  6 5  5 6 7 7 0.0 2.5  
Livestock 
 Goats (thousand head) 4,046.1 4,046.1  4,052.2  4,058.2  4,065  4,100 N/A 0.4  
 Pigs (thousand head) 96,513 96,716  97,738  9,811  1,000  1,050 N/A 0.1 
 Sheep (thousand head) 90,227 90,317  90,408  90,498  9,055  910 N/A 0.1  
 Poultry (thousand head) 19,948 20,007  20,067  20,128  20.5 21 N/A 0.1 
 Eggs (millions) 214 249  254 255 257 257 N/A 0.0  
 Milk (thousands of tonnes) 6,788 6,863  7.5 8 9 9.5 N/A 0.0 
n.a. Not available. 
N/A Not applicable. Source: FAOSTAT online information. Viewed at: http://faostat3.fao.org/home/E . 
4.6.  Access to land remains a problem for the cr eation of new industrial plantations despite the 
low population density of the DRC (24 inhabitant s per square km). Although the establishment 
of small or medium-sized, often family-run farms presents no difficulties, this cannot be said 
of large-scale integrated farms, particularly as land law is ambiguous, reflecting a progressive 
transition from customary law to a modern law of land tenure. The present system of 25-year 
leases is discouraging foreign investors and impeding the emergence of large industrial units. 
4.7.  The classification of land and condit ions of access to the land are governed by 
Law No. 73-021 of 20 July 1973 on the general regime of property, land tenure, real estate and WT/TPR/S/339 • Democratic Republic of the Congo 
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  securities as amended and supplemented by La w No. 80-008 of 18 July 1980. Access conditions 
are set out at Articles 183, 181 and 192 of the Law. Land management raises legal and customary problems: the DRC Constitution proclaims the State's permanent sovereignty over land, water and forests, and guarantees individual and collective pr operty rights in Articles 9 and 34. Nevertheless, 
Law No. 11/022 of 24 December 2011 on fundamental principles relating to agriculture 
(Article 18), Law No. 15/015 of 25 August 2015 establishing the status of customary chiefs (Articles 10 and 26) and Article 388 of the Law on Land Tenure recognize the lands of local 
communities. These laws establish the procedures  t o  b e  f o l l o w e d  f o r  l a n d  r e q u e s t s  a n d  t h e  
conditions for acquisition both by nationals and by foreigners. 
4.8.  Agriculture is still largely based on a system  of mixed crop farming combined with small-scale 
livestock breeding (goats, sheep, pigs and poultry) on small, largely unmechanized family holdings 
of 1 to 2 hectares, leading to low productivity in many subsectors. Apart from the private coffee, 
tea and oil palm plantations, farms are mainly held under the customary regime of land tenure, with the result that most holdings are unregistered and there is no official market for land. 
The sector is also characterized by fragmentation of the domestic market, basically owing to the 
lack of infrastructure and trading hubs, which tends to erode producers' profit margins. Extension services remain embryonic and the lack of a legal framework discourages the creation of 
agricultural cooperatives and associations. Access to credit remains difficult and penalizes a sector 
that badly needs investment in biological material (all the stock is old, unproductive and disease-prone) and in agricultural equipment. Mo reover, export procedures remain difficult and 
levies are high, further undermining the competitiveness of the agricultural sector, which imports 
most of its inputs and equipment. 
4.1.2  Agricultural policy 4.9.  In 2011, the DRC enacted the Law of 24 December 2011 on fundamental principles relating 
to agriculture – the Agricultural Code - whose ob jective is to promote and develop agricultural 
production in order to guarantee food security and rural development (Article 1). 
4.10.  An agricultural and rural policy Paper was drafted in 2009, the primary objective being 
to contribute to the achievement of food secu rity in accordance with the first Millennium 
Development Goal. The Government's objective was sustainable agricultural development that would safeguard the country's productive asset endowment, which is the foundation for national economic recovery. Mention is specifically made of (i) increasing market access and value added 
for agricultural production, (ii) improving agricultural productivity, including food crops, 
horticulture and vegetables, fishing and livestock;  (iii) promoting decentralized financial systems 
adapted to the nature of agricultural activities; and (iv) strengthening the technical and 
organizational capacities of public and private institutions that provide support for production. 
4.11.  In September 2013 the DRC adopted the National Agricultural Investment Plan 
(PNIA 2013-2020) running until 2020, with an estima ted cost of US$5,730.8 million. This Plan is 
the National Planning Framework for national and external funds for agriculture and rural 
development. It takes into account the needs, achievements and gaps in coverage, providing 
a blueprint for the investment and operation of the sector over a period of eight years (2013-2020). The PNIA brings together all the on going and future programmes and projects in the 
sector. The overall objective is to stimulate sustained annual growth of the agricultural sector 
of over 6%, which is essential to reduce povert y, ensure food and nutritional security for the 
population, and sustainably generate jobs and incomes. 
4.12.  The PNIA is organized into five programmes, addressing five major priorities of the sector, 
and is developed through 18 subprogrammes with 66 sub-components. The 5 major priority programmes include various sectoral or crosscutting actions, including: (i) improving agricultural 
governance, promoting the gender approach an d human and institutional capacity building; 
(ii) sustainable promotion of agricultural value chains, first and foremost food crops, and developing agribusiness in order to boost income of rural workers and other agricultural stakeholders; (iii) improving the management of  food and nutrition security and strategic 
agricultural reserves; (iv) developing and disseminating research results among users and 
enhancing the professional competencies of the various stakeholders; and (v) reducing 
vulnerability to climate change. WT/TPR/S/339 • Democratic Republic of the Congo 
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  4.13.  In order to implement the PNIA, the Government, with the support of donors and 
development partners, aims in particular to open up the countryside, gradually develop 22 agribusiness parks, and tap foreign investment. Various measures have been taken to this end, including the establishment of the fundamental pr inciples for the agricultural sector, exemption 
from export duties and taxes for imports of ag ricultural inputs and products (Law No. 11/022 
of 24 December 2011), and the creation of a National Agricultural Development Fund (FONADA). The first such agribusiness park, that of Bukanga Lonzo in Kwango Province, has been operational 
since 2014. 
4.14.  The Ministry responsible for agricultur e (MINAGRI) is tasked with formulating and 
implementing agricultural policy relating to crops and livestock, while the Ministry in charge of rural development is responsible for forestry.
3 Apart from MINAGRI, a number of other ministries 
are involved in the sector: Ministry of Trade (in matters relating to trade regulations), Ministry 
of Finance (tax matters), Ministry of the Econom y (price setting matters), Ministry of Health, 
Ministry of the Environment, Nature Conservation, Water and Forests (MECNEF), Ministry 
of Scientific and Technological Research (MINREST), Ministry of the Status of Women and 
the Family (CONDIFA) (gender matters), and Ministry of Planning (which centralizes and coordinates all national macroeconomic programmes), as well as certain services attached to the 
Offices of the Prime Minister and the President, each  in their own specific area. It should also be 
noted that since 2001 a Central Coordination Offi ce (BCeCo) is responsible for coordinating 
external resources from some major international donors such as the World Bank and its institutions and the European Union. This leads to certain functions being split up and undermines 
the effectiveness of State action by giving rise to numerous jurisdictional disputes and substantial 
additional costs. In addition, the legislative and regulatory framework for agricultural policies is 
characterized by the adoption of various laws an d regulations by the central government and by 
decentralized administrative entities, without any harmonization or arrangements for their 
evaluation. 
4.15.  In 2016, various parapublic bodies are still active and directly involved in the agricultural 
sector: the National Coffee Office (ONC), the National Institute for Agronomic Studies and 
Research (INERA), and the Maize Research Centre  (CRM). These parapublic agricultural bodies 
were set up to provide technical assistance to farmers and monitor the production, processing and marketing of foodstuffs but never achieved their objectives for a number of reasons, in particular 
lack of funds and bad management. Nevertheless, several of these services may be rehabilitated 
and revitalized and come to play an important role in the recovery of the agricultural sector. Government funding for these public bodies an d and/or enterprises is limited and sporadic. 
4.16.  The agricultural sector enjoys high nominal tariff protection as well as some tax exemptions 
or relief (Section 3.2). In 2015, the simple arithmetic average of tariff rates in the sector was 10%, with a coefficient of variation of 0.48 indicating moderate dispersion of rates 
(Section 3.1.5). Relatively high rates apply in particular to imports of fruit, vegetables and plants; 
beverages and tobacco; animal or vegetable fats and oils; and coffee and tea (Table A3.1). In addition, there is a mixed escalation of agricultural tariffs owing to the relatively high protection for unprocessed agricultural products (Section 3.1.5). This tariff structure distorts the 
competitiveness of Congolese goods, in particular processed agricultural products. 
4.17.  Imports of plant products are subject to  phytosanitary measures while those of animal 
products are in principle subject to sanitary requ irements (Section 3.2). Other duties and taxes, 
including excise taxes, are also levied on agricultural products. Together with burdensome import 
formalities, all of this encourages fraud, which reduces the level of protection the authorities believe they are granting to local producers (Section 3.2). 
4.18.  The production, import, export, packaging, storage and distribution of fertilizers and other 
agricultural inputs are regulated jointly by the Mi nistries responsible for agriculture, trade, the 
environment and health. The taxes specifically impo sed on the agricultural sector are relatively 
                                               
3 Article 6 of the Agricultural Code provides that th e Government defines and implements national policy 
with a view to the promotion and growth of agricultur al production and rural development and food security. 
This policy is the basis of the programme for the provin ces. It includes the main policy guidelines for land 
tenure, agricultural activity , training and research, promotion, producti on and marketing of agricultural inputs 
and products, development of agribu siness and basic infrastructure, conservation and sustainable use of 
phytogenetic resources for food and agriculture, and financing for agriculture. WT/TPR/S/339 • Democratic Republic of the Congo 
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  low. Exemptions are also provided in order to encourage investment in agriculture. Thus, land 
taxes are waived on undeveloped land dedicated exclusively to agriculture or livestock as regards the areas actually cultivated or normally necessary for fertilizer or livestock. Rolling stock used exclusively for agricultural purposes is also tax exempt.
4 Agricultural inputs, such as fertilizers, 
pesticides and fungicides, are entirely imported and exempt from import duties and taxes, apart 
from administrative fees and other charges in pa yment of services provided by the many public 
bodies operating at border posts (Section 3.2), which discourages their use.5 
4.19.  Agricultural products are exempted from export duties and taxes. The fees and charges 
levied for services provided by public bodies op erating at border posts may not exceed 0.25% of 
the value of the exported product (Sections 2.2 and 3.2.2). Despite these exemptions, according 
to economic operators such as the Federation of  Congolese Enterprises (FEC), the levies imposed 
by a wide range of institutions (the Congolese Control Office (OCC), the ONC (with a levy f.o.b. 
of 4.5% on Robusta coffee, 3.5% on Arabica coffee, 3% on cocoa and 2% on other products), the Multimodal Freight Management Office (OGEFR EM) and the provinces, among others) bring the 
total tax on exports to about 11-13%, to which mu st be added the "multiple facilitation charges" 
which private operators have to pay to prevent their exports from being delayed and which may 
amount to 3-4% of the f.o.b. value of the export s. Some food staples (for example, sugar, wheat 
flour, rice, and salted or smoked fish) are subject to prior import authorization (Section 3) and 
price controls (Section 3) in order to control their supply and price on the domestic market. Agricultural products, including foodstuffs, are also subject to sanitary and phytosanitary measures, such as the prohibition on importation of live birds and products thereof (Section 3). 
Thus, these various measures (taxation, procedures and controls) are of a nature such as to 
discourage both imports and, when imposed on  inputs, production and exports as well. 
4.20.  Domestic support for the agricultural sector takes various forms, such as: credit at reduced 
interest rates, and other forms of subsidy provided by the Industrial Promotion Fund (FPI); tax 
concessions; the provision/loan of materials and equipment; advantages associated with government procurement and direct State intervention on purchasing; subsidization or free 
provision of veterinary, sanitary and phytosanitary services (such as vaccination against animal 
diseases, foot-and-mouth disease, contagious bovine pleuropneumonia, sheep and goat plague (PPR), Newcastle disease, etc.); supply/subsidization  of seeds, fertilizers and tillage equipment to 
crop farmers, farm animals to livestock farmers and fishing inputs to fishermen and sometimes the 
provision of fish feed for fish farmers. Furthermor e, Article 40 of the Agricultural Code provides for 
mechanisms for subsidizing electricity and fuels intended for agricultural activities. These mechanisms have yet to be spelled out in the implementing regulations (interministerial decree) 
that are still being drafted. 
4.21.  The DRC plans to establish a number of  agribusiness parks (PAI) (Bukanga Lonzo and 
others) financed through public-private partnershi ps intended for a broad range of entrepreneurs 
and agricultural activities. The PAIs are production  parks that bring together various agricultural 
stakeholders (professionals, small farmers, etc.) wo rking land areas of varying size but sharing the 
basic infrastructure (roads, water, energy, tele communications, etc.), local services (finance, 
quality control laboratories, transport services, maintenance and waste management services, cold 
storage plants etc.), agricultural know-how and good practices (training, research, support and 
technology transfer). They involve three comp onents: the development of commercial farms; 
support for small farmers living on the periphery of the selected sites; and the development of 
capital-, technology- and labour-intensive agricultural cooperatives. In 2016, 22 sites in all have 
been identified for the installation of agribusiness parks throughout the country. 
4.1.3  Trade policy by major product category 
4.1.3.1  Overview 
4.22.  The DRC's agricultural policy by subsector has not changed substantially since the previous 
TPR in 2010.
6 However, the DRC has taken some steps to  revitalize a number of agricultural 
                                               
4 Democratic Republic of Congo: Articles 74 and 75 of the Law of 24 December 2011 on the 
fundamental principles relating to agriculture – Agricultural Code. 
5 Democratic Republic of Congo: Article 72 of  the Law of 24 December 2011 on the fundamental 
principles relating to agriculture – Agricultural Code. 
6 WTO document WT/TPR/S/240/Rev.1 of 29 March 2011. WT/TPR/S/339 • Democratic Republic of the Congo 
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  exports that used to be the pillars of its econ omy. These are in particular the cocoa and coffee 
subsectors, which have enjoyed support from the EU in the context of the 10th EDF for the period 
2013-2015, aimed at improving productivity of pl antations, crop quality and producer incomes. 
The Government has also extended support to agri-food crops. Thus, the oil palm subsector is 
currently receiving support under the project to su pport the recovery of the oil palm industry in 
the DRC, whose pilot phase was launched in August 2015 with the support of the Enhanced Integrated Framework (EIF). 
4.23.  With the support of multilateral donors, including the FAO, World Bank and African 
Development Bank (AfDB), the DRC has also targeted  cassava; rice, with the national rice-growing 
development strategy; and milk, in the framew ork of the Regional Great Lakes Integrated 
Agricultural Growth Project, which will receive ID A funding. The Government hopes that partners 
and donors will provide support for the financing an d implementation of this  project. In the case 
of livestock farming, attention has focused on short-cycle animals (poultry, pigs, sheep and goats, and pond or cage fish). Thus, the Government has undertaken the rehabilitation of the 
N'sele presidential farm, and the development of poultry- and pig-raising farms around cities and 
major towns, with the support of the FPI. 
4.24.  The DRC obtained US$35 million in financing from the ADB for the implementation of 
an entrepreneurship programme for young people in  agriculture and agro-industry (PEJAA). As the 
programme is intended to cover the entire nati onal territory, the two partners (Government and 
AfDB) are considering inviting other donors to join the programme. 
4.25.  The growth potential for cash crops in the DRC remains considerable (Section 4.1.1). 
However, for this subsector to develop it will be necessary to eliminate various bottlenecks that 
hinder the country's competitiveness in the produc tion of these crops (coffee, tea, rubber and 
palm oil): low agricultural productivity owing, inter alia , to difficulties of access to improved plants 
and the renewal of plantations; inefficient industrial  processing due to the lack of financing for the 
rehabilitation of factories and personnel traini ng; and prohibitive transport and export costs 
stemming from red tape and the various high le vies (Section 3). Furthermore, the lack of 
a coherent agricultural policy for specific subsectors is also one of the main causes of the 
stagnation or indeed disappearance of some of these subsectors that have been badly hit by the rural exodus and pockets of insecurity, primarily in the east of the country. 
4.26.  The sector is also still protected by various high, non-uniform levies (Table A4.1). 
Thus, imports of unprocessed coffee, other than seed, are subject to an average customs duty 
of 14% (HS 0901) and the tariff on tea is 20% (HS 0902), as is that on rubber (20%). The tariff on cassava is 10% (HS 071410); the average tariff on rice is 9% (HS 1006), the average on maize 
is 7.5% (HS 1005) and on maize flour, 10% (H S 110220). Aside from customs duties, all these 
imports are also subject to a multitude of other duties and taxes, as well as controls and the related charges (Section 3.2). This heavy taxation of cassava, rice, maize and maize flour, staple 
products and basic foods for the Congolese, not only exacerbates household poverty but also does 
nothing to encourage efforts to achieve competitiveness in these subsectors. Hence, these measures tend to discourage investment in these subsectors and thus impede the development of processing of these products in the DRC. 
4.1.3.2  Fishing and aquaculture 
4.27.  Fishing is a major sector in the DRC. It creates many direct and indirect jobs, employing 
about 250,000 people in 2015 and providing the live lihood for thousands of people. It supplies 
about 60% of domestic consumption of fish protein from annual catches of about 235,000 tonnes 
in 2014. The remainder is provided by imports, either frozen (70% of imports) or salted (30%). The country's annual fishing potential is estima ted at 700,000 tonnes of fish, compared with 
annual production estimated at about 200,000 tonne s, or barely 0.5% of the country's GDP. 
According to the authorities, there are some 400 species of fish in Congolese waters, of which 
about a hundred are commercially important.
7 
4.28.  Fishing in the DRC is small-scale (non-industrial), semi-industrial or industrial. 
Small-scale fishing is the most widespread and accounts for more than 90% of the catch. It is 
carried on using rudimentary means in numerous rivers, large and small, ponds (for aquaculture) 
                                               
7 Ministry of Agriculture and Fisheries (undated). WT/TPR/S/339 • Democratic Republic of the Congo 
- 72 - 
  and lakes, and on the Atlantic coast. The fishing units consist mainly of paddle-propelled dugout or 
plank canoes 4-6 m long. Only a very small proporti on is motorized. The fishing gear used consists 
mainly of gill nets, seine nets, longlines, pots and cast nets. Yields remain low. 
4.29.  Fish caught near consumption centres is consumed fresh, whereas in the interior it is 
processed on the spot, given the lack of conser vation facilities, either by smoking or by 
salting-drying. This work is primarily carried out by women, who are very active in processing and marketing and account for about 80% of smoking, dr ying and salting activities. Aquaculture is still 
in its infancy, and is based on the tilapia species. The fresh fish trade provides fishermen with food 
and income but its scale is restricted by the la ck of appropriate infrastructure and equipment, 
in particular for the cold chain. Processed products have been developed only to a very limited extent, owing to the lack of infrastructure. 
4.30.  According to the authorities, an international integrated project for the development and 
support of fisheries (PRODAP) grouping four countries (Burundi, Tanzania, Zambia and the DRC) has been developed. Its main deliverables are the construction of three fishing schools, joint 
surveillance of the waters of Lake Tanganyika through the purchase of four fishery launches, 
the construction of a fully equipped wharf, harmon ization of fishing legislation among the countries 
concerned, etc. In addition, the fisheries ad ministration has trained over 6,000 fishermen 
throughout the country in co-management syst ems and disseminated the code of conduct for 
responsible fisheries. 
4.31.  The average level of tariff protection for fishery activities (ISIC 13) is 15%, with rates 
ranging from 10 to 20% (Section 3 and Table A4.1), not to mention the other import levies and 
taxes and other administrative surcharges (Section 3.2) that further depress the sector's 
productivity. 
4.32.  Despite the country's fishery potential, there are numerous obstacles to the development 
of fishing, such as institutional instability, old and unsuitable means of production and lack 
of infrastructure. The many obstacles also include lack of a strategy and appropriate legislative and regulatory instruments, since the Fish ing Code (Decree-law) dates back to 1937. 
In the meantime, ministerial orders have modified  and reorganized the sector. The latest law was 
drafted with the aid of the FAO. The aim of this  new law, under discussion within the Government, 
is to introduce "responsible" fishing that respec ts the ecosystem and upgrades the fishing trades. 
Nevertheless, despite the existence of a code of conduct for responsible fisheries in the framework 
of cooperation with the FAO, which has been translated into four languages, its applicability 
raises real problems owing to the lack of competent public services for some bodies of water. Closed fishing seasons, for exampl e, are generally not respected. 
4.33.  The DRC has concluded fishery agreements with Namibia and Tanzania, which it has not 
ratified. Nevertheless, according to the Congolese authorities, vessels from Angola, Namibia and Tanzania may fish in the DRC's territorial waters. 
4.1.3.3  Forestry 
4.34.  The forests of the DRC cover around 155 mi llion hectares (more than 60% of the national 
territory), of which 60 million hectares are expl oitable by the timber industry, for a declared 
annual production of around 500,000 m
3, properly managed and with rotation every 25 years.8 
4.35.  The regulatory framework for the timber in dustry in the DRC has not changed substantially 
since the previous TPR. Law No. 011/2002 of 29 August 2002 on the Forest Code and its 
38 implementing texts continue to govern the se ctor. This framework is administered by the 
Ministry responsible for forests. The DRC is a member of the Treaty on the Conservation and 
Sustainable Management of Forest Ecosystems in Central Africa9, which is the framework for its 
plan for sustainable forest management. However, the Government has begun a process of legal 
review of former forest title deeds with a view to their conversion into forest concession contracts, 
as have now been signed with a dozen economic operators in the forestry sector. 
                                               
8 Democratic Republic of the Congo (2003). 
9 This treaty, which set up the Central Africa Forest Commission (COMIFAC), was adopted at the 
Summit of Central African Heads of State, held at Brazzaville on 4-5 February 2005. The Congo Basin Forest 
Partnership (CBFP), launched at th e Johannesburg Summit in Septembe r 2002, is financed by donors. WT/TPR/S/339 • Democratic Republic of the Congo 
- 73 - 
  4.36.  According to the authorities, the DRC is committed to the protection of the environment and 
the sustainable management of forests and natural resources. To this end, the Support for Sustainable Forest Management project (AGEDUFO R), backed by the French Development Agency 
(AFD), aims to support this process by focusi ng on: (i) capacity building for the central and 
provincial administrations for the validation, monitoring and implementation of forest development 
plans; (ii) capacity building for timber companies; and (iii) strengthening of the institutional framework for sustainable management of forests and information on international mechanisms 
linked to sustainable management. 
4.37.  With World Bank support, the DRC has de veloped the Timber Production and Marketing 
Control Programme (PCPCB), leading to the operational organization of a new TRABOC platform on timber traceability in collaboration with the OCC. The OCC carries out the following activities: 
measurement and volume calculation, qualitative inspection, document checks, tallying during 
loading on trucks or into containers, issuing of ready consignment and sealing reports, and export verification certificates (CVE). 
4.38.  Enterprises that exploit timber must in principle pay a surface rent on the forest concession 
of CDF 560 per hectare; a tax on the small-scale timber cutting permit of CDF 28,000 per hectare; a reforestation tax of 4% of the ex-works
10 (EWK) value per m3 of timber in the rough exported; a 
tax of 2% of the EWK value per m3 of timber of promoted species exported in the rough11; a felling 
tax of 1.25% of the EWK value of the species conc erned. In addition, the charges involved in the 
O C C  c o n t r o l ,  i n  t h e  c a s e  o f  e x p o r t ,  a m o u n t  t o  0 . 8 5 %  o f  t h e  f . o . b .  v a l u e  f o r  s a w n  t i m b e r  a n d  veneer, and 1.2% of the f.o.b. value in the case of  logs. In the case of local sales from sawmills, 
these costs are in the order of 1% of the sales price excluding tax. 
4.39.  The forestry sector is heavily protected. Th e simple average of the tariffs applied to timber 
subsector imports (ISIC 33) is 19.1%, with an av erage rate of 16.3% on inputs (Table A4.1). 
To this should be added other levies and taxes, together with various import and export controls 
(Section 3.2). The mixed tariff structure in the timber industry, with average rates of 16.3% for goods in the first stage of processing, 19.6% fo r semi-processed products and 18.5% for finished 
products, poses several problems. The fact that all these rates are above the global average of 
11.3% is hardly calculated to expose the subs ector to competition and thus encourage greater 
competitiveness. The heavy taxation of first-stage products tends to push up the production costs of the associated semi-finished products, and ca n hardly be justified. These various factors, 
combined with export taxes, levies and the various forms of red tape, are limiting the 
competitiveness of these export products. Thus, the Government's proclaimed aim of promoting the export of processed timber products is being frustrated. Moreover, there is no national 
structure or organization for the promotion of timber processing to support this objective. 
4.40.  Despite its huge potential, forestry exploitation in the DRC thus remains below the country's 
capacity. The sector, which could have represented a source of appreciable tax and export income 
and hence of poverty reduction in rura l areas, is struggling to develop. 
4.41.  As far as the environment and nature conservation are concerned, the DRC has 
implemented a number of initiatives over the pe riod 2010-2015 through legislation and sectoral 
strategies.
12 A strategy for this purpose would be worthwhile. Under the Kyoto Protocol, for a 
country without emission reduction commitments such as the DRC, the Clean Development 
Mechanism (CDM) offers an enormous carbon credit market potential. Congolese forests constitute 
                                               
10 The ex-works value is calculated on the basis of th e f.o.b. price less an average transport cost linked 
with the location of the source of the timber. 
11 The list of species for promotion is established by an order of the Ministry with responsibility for 
forests. 
12 These include: (i) the definition of fundamental principles on environmental protection (Law 
No. 11/009 of 9 July 2011), based on the fundamental and uni versal principles recognized at international level 
such as the obligation to carry out an environmental and social impact study, and an environmental audit; 
(ii) the adoption in 2012 of a REDD+ National Strategy; (iii) adoption of a policy and research plan for the Congolese Institute for Nature Conservation, in June 2011; (iv) adoption in September 2012 of a national 
strategy for biodiversity conservation in protected areas of the Democratic Republic of Congo; (v) adoption of 
measures to regulate classified installations, with the aim of establishing the nomenclature, categorization, 
procedures for obtaining a national or provincial permit, and conditions for the exploitation of classified 
installations (Decree No. 13/015 of 29 May 2013); (vi) adoption of a national sanitation policy in December 2013; and (vii) promulgation of Law No. 014-003 of 11 February 2014 on nature conservation. WT/TPR/S/339 • Democratic Republic of the Congo 
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  an important "carbon sink" at the global level and are therefore a latent asset in the same way as 
mining or hydroelectric resources. With a low rate of deforestation of 0.27% in 2009, Congolese forests are the foremost carbon sink in the world.
13 Given the growth prospects for the carbon 
market (in volume and price), utilization of this resource in the form of carbon credits could turn it 
into a significant source of revenue for the DRC. 
4.42.  The DRC has submitted the project for en vironmental protection in the province of 
Maï-Ndombe for co-financing by the Green Clim ate Fund for an amount of US$70 million. Other 
projects in the country concern the creation of timber production centres in rural areas, and the 
creation of the carpentry and cabinet-making hub. 
4.43.  At the international level, the DRC ratified the International Plant Protection Convention 
(IPPC) in April 2015. In the context of the fight against climate change, since August 2015 the 
DRC has reduced its Intended Nationally Determined Contribution (INDC). It also participated 
actively in the United Nations Climate Conference held in Paris in December 2015, and supports the effective implementation of the agreement reached at the Conference. 
4.2  Mining and energy 
4.44.  With enormous mining resources that could have contributed to its development, the DRC is 
often described as a geological scandal. Despite its huge potential, the mining sector currently 
makes only a very small contribution to the country 's growth. It is estimated that 200,000 people 
directly or indirectly depend on industrial mining, while small-scale mining is estimated to employ between 500,000 and 2 million miners.
14 Each year, between US$400 and 600 million in fiscal 
revenue is derived from the mining sector, i.e. be tween 30 and 50% of the total. Moreover, if well 
organized, the development of this sector would have had a carry-over effect on the economy in 
general through, on the one hand, the development of certain related services and agriculture and, 
on the other, the expansion of local processing of the raw materials. In fact, the DRC's 
development problems suggest that it might be a victim of the perverse effects of its natural 
resources (generally known as "Dutch disease syndrome"). 
4.45.  The Government considers that mining, ener gy and water are pillars of economic growth in 
the DRC. Its objectives in the subsector are to increase investment relating to the supply of and 
access to energy, by promoting partnership be tween the public and private sectors and by 
improving governance. According to the authorities, cooperation with the financial community and business circles, for which World Bank intervention is crucial, is the key to mobilizing resources 
and raising the level of investment, especially in the DRC's mining, water and energy subsectors. 
4.46.  The Ministry in charge of mining is responsible for formulating and implementing the 
country's mining policy. The activities upstream of the energy subsector come under the Ministry 
in charge of mining, which is responsible for exploration and extraction. The Ministry in charge of 
hydrocarbons regulates petroleum refining, distribution and storage. The Ministry in charge of energy deals with the production, transport and distribution of electricity and gas, as well as water 
production, transport, distribution and quality control. The DRC depends on imports for 90% of its 
gas and petroleum requirements. 
4.2.1  Petroleum and gas products 4.47.  The DRC ranks 68
th among petroleum producers, with 25,000 barrels per day 
(15,000 onshore and 10,000 offshore), which co ntribute US$200-300 million annually to the 
national budget. However, its petroleum resources remain underexploited. According to the official data, with ten blocks on Lake Ta nganyika, five in the Albertine Graben and those in the Central 
Basin (in process of being explored), the count ry holds 6% of Africa's petroleum reserves. 
4.48.  Prior to the adoption of the Hydrocarbons Code in August 2015, the sector was governed by 
Ordinance-Law No. 81-013 of 2 April 1981, whose Article 80 authorizes the granting of mineral 
rights by agreement solely to legal persons whose objects are limited to the prospection and 
exploration, exploitation and processing of hydroc arbons and to operations tending to promote the 
                                               
13 International Timber Organization (2008). 
14 Potentially, almost 10 million Congolese co uld depend solely on small-scale mining. WT/TPR/S/339 • Democratic Republic of the Congo 
- 75 - 
  realization of these objects. Moreover, the conditions for the granting of mineral rights include the 
obligations to be domiciled in the DRC, to provide appropriate evidence of commercial morality, and to establish a registered place of busine ss and administrative headquarters in the DRC 
(Article 7).
15 
4.49.  The hydrocarbons sector is now governed by Law No. 15/012 of 1 August 2015 on the 
general hydrocarbons regime – the Hydrocarbons Code.16 This new law establishes mechanisms 
for boosting prospection, exploration and exploi tation activities, with a view to evaluating 
hydrocarbon resources and a more balanced sharing of petroleum revenue. The law also 
establishes the principles that will from now on govern refining, transport/storage and distribution of petroleum products. The marketing segment remains liberalized, but the State plays a role upstream as regards supply contracts and downstream through price regulation. These new 
provisions offer business opportunities in terms of private investment and public-private 
partnerships. 
4.50.  For the grant of hydrocarbon exploratio n and exploitation rights (Article 33), the 
Hydrocarbons Code provides for production-sharing contracts (PSCs) or block service concession 
contracts awarded by a tender procedure. Expl oration and exploitation rights are exercised 
in accordance with the provisions of the law, the hydrocarbons regulations and the hydrocarbons 
contract. The law also provides for a totally tax-free regime for imports of goods specifically 
intended for petroleum operations in connection wi th upstream hydrocarbon activities, as well as 
for the export and re-export of goods specifically intended for petroleum operations (see Articles 143 and 146). 
4.51.  As regards upstream hydrocarbon activities, prospection authorizations are granted to any 
legal person under Congolese or foreign law that has subscribed to the specification requirements of the Ministry of Hydrocarbons. The prospection authorization is a non-exclusive right that is valid 
for 12 months, renewable once only for a period of six months. The exploration right is exclusive 
and awarded for an initial period of three years,  renewable twice for the same length of time. 
Exploitation rights are also exclusive, and gran ted for a period that may not exceed 20 years, 
renewable once only for a maximum of ten years. 
4.52.  Through the Ministry of Hydrocarbons, the State plays the role of regulator of the sector, 
by overseeing the implementation of the provis ions of the law by all the parties concerned. 
The National Hydrocarbons Company (COHYDRO) supports the State in implementing the national 
petroleum policy in the exploration/production se gment. The Hydrocarbons Code provides that the 
State participates in hydrocarbon activities through a national company, in this case COHYDRO, which participates in hydrocarbon activities both  upstream and downstream, either directly or 
indirectly in association with a Congolese or foreign legal person.
17 The national company has 
a mandatory shareholding of 20% in upstream  activities, which cannot be transferred. 
4.53.  The DRC has three oil basins and a small refinery unit for imported crude. However, the 
country imports almost all of its refined hydrocarbon requirements. Storage is provided by 
SEP Congo, which is 40% State-owned, the rest of the capital being held by private oil companies. 
SEP coordinates deliveries to the various depots, ensures that the distributors are supplied and installs the infrastructure needed to build up strategic reserves. Distribution is still dominated by 
the subsidiaries of the large international groups within the Professional Grouping of Petroleum 
Product Distributors (GPDPP), which holds almost 90% of market share. 
4.54.  Multinational companies have acquired permits in the areas open to exploration/production 
activities in the three sedimentary basins (Coastal Basin, Central Basin, and Albertine and 
Tanganyika Grabens). They also own shares in each  of the companies specializing in the marketing 
of petroleum products; the State holds 20% of the capital (see Table 4.2). The main companies 
                                               
15 Ordinance-Law No. 81-013 of 2 April 1981 on general legislation on mining and hydrocarbons. Viewed 
at: http://www.droit-afrique.com/images/textes/RDC/RDC - Code hydrocarbures et mines 1981.pdf . 
16 Office of the President of the Republic (2015). Law No. 15/012 of 1 August 2015 on the general 
hydrocarbons regime. 
17 The National Hydrocarbons Company (Congolaise des hydrocarbures S.A. (C OHYDRO)), is a public 
limited company of which the Congolese State is the sole  shareholder. It is a St ate-owned enterprise with 
technical, commercial and industrial activities. The right of association with a Congolese or foreign legal person 
is recognized by the law (see Article 15). COHYDRO was established by Decree-Law No. 245 of 9 August 1999 to meet the challenge of oil independence for the DRC. WT/TPR/S/339 • Democratic Republic of the Congo 
- 76 - 
  specializing in the marketing of petroleum products are subsidiaries of multinationals grouped 
together in the GPDPP: COBIL (risen from the ashes of the company MOBIL OIL), CONGO-OIL18, 
SONANGOL19, and COHYDRO, the national company. 
Table 4.2 Organization of upstream pe troleum activities in the DRC, 2016 
Blocks: Partners  Contract types  Phases of activity 
Coastal Basin (onshore) 
(Atlantic Coast) PERENCO-LIREX Concession (1969) Production phase 
10,000 barrels/day  
Coastal Basin (offshore) MIOC-ODS-TEIKOKU Concession (1969) Production phase 
15,000 barrels/day 
Coastal Basin (onshore) 3 blocks SURESTREAM 
PETROLEUM-COHYDRO PSC 16-11-2005 Exploration phase  
Coastal Basin (onshore) ENERGULF  PSC 16-11-2005 Exploration phase 
Coastal Basin NESSERGY  Pending ZICa 
Central Basin COMICO PSC Contract not approved 
Central Basin HOIL  Contract not approved 
Albertine Graben CAPRIKAT Ltd.-FOXWHELP Ltd. PSC (blocks I & II), 
5 May 2010 Exploration phase 
Albertine Graben TOTAL E&P DRC PSC (block III) Exploration phase 
a In the case of the ZIC (common interest zone),  the Republic of Angola ratified in a Council 
of Ministers held on 14 April 2003, under a simplified procedure, the Agreement signed on 30 July 2003 in Luanda between the two countries for hydrocarbon exploration and production in a maritime common interest zone. The Democratic Republic of the Congo in turn ratified the 
Agreement on 19 May 2008 by virtue of Law No. 074/004 of 16 November 2007. However, the implementation of this Agreement is held up by a divergent understanding of the sharing of the petroleum exploitation blocks in the ZIC. 
Source: Democratic Republic of the Congo (2016), Ministry of Hydrocarbons. 
4.55.  Hydrocarbon trading is organized by Ministerial Order No. 058.CAB.MIN.ENER/2006 of 
7 October 2006 regulating the importation and ma rketing of petroleum products. There are three 
main supply routes for petroleum products to the DRC: from the west, on the Atlantic coast, the south by rail, and the east by road. This activi ty is operated by suppliers, national or foreign 
legal persons, who sign a supply contract with the Ministry of Hydrocarbons. Supply contracts are 
valid for four years and are renewable. This activity remains liberalized and governed by Interministerial Order No. 068 CAB.MIN.ENER/MIN-ECO/2006 of 28 December 2006. 
4.56.  The distribution of petroleum products for consumption is carried out by companies known 
as "importation and marketing companies". This activity is subject to prior authorization by the Ministry of Hydrocarbons. Three main groupings are concerned: two multinationals (ENGEN and 
TOTAL RDC); two State companies (COBIL and COHYDRO); and several independent private 
companies. 
4.57.  Hydrocarbon selling prices are set by minister ial order initiated by the Minister in charge of 
the economy, after consulting with the Interministerial Petroleum Price Structure Monitoring 
Committee consisting of the State and the oil companies represented by the GPDPP. In the 
absence of an equalization system, prices vary sharply between Kinshasa and Katanga provinces and the two Kasaïs and Maniema, which are completely landlocked. 
4.58.  The petroleum product price structure is expressed in Congolese francs but also in 
US dollars as a reference currency. It is based on the entry point of the petroleum products and type of product (ground or aviation). The consti tuent components of the petroleum product price 
structure are defined by the Minister responsible for the economy and the Minister responsible for 
hydrocarbons. These components include: volume (quantity), average border price (ABP), which is a weighted average of the import price (supplier price) and price within the country; the market-based exchange rate; the various elements  of the operating charge structures of the 
importing companies (COBIL, TOTAL, etc.) and se rvice companies (SEP and SOCIR, for example), 
including distribution costs and margins of commercial companies; and tax elements (entry duties and consumption duties) as well as parafiscal elements (National Road Maintenance Fund and 
molecular marking - a form of tax in the context of the fight against fraud in petroleum products 
                                               
18 A Swiss (X-OIL: 50%) and Congolese (COHYDRO: 50%) limited liability company. 
19 A subsidiary limited liability company of the Angolan company SONANGOL, in which the Congolese 
State owns 40% of the shares. WT/TPR/S/339 • Democratic Republic of the Congo 
- 77 - 
  entering the DRC.20 The combination of these various elements determines the selling prices of the 
products at the pump, which must be displayed in CDF at the average exchange rate on the day before that on which the structure is applied. 
4.59.  The petroleum distribution companies are free to adapt the structure to the variations 
of one of the following elements: volume (quant ity), ABP and exchange rate. These variations 
consist, for the ABP and exchange rate, in an increase or decrease of at least 5%, while for volumes the average of the last two accounting months published by SEP-CONGO is taken into 
account. 
4.60.  Special tax (Section 2) and customs (Secti on 3) regimes apply to the hydrocarbons sector. 
Imports intended for the direct and exclusive use of the petroleum and gas industry, as well as 
petroleum exports (crude or refined), are exempt from customs duties and taxes, with the 
exception of stamp duty. 
4.61.  Imports of refined petroleum products are subject to an average tariff of 10%, with 
a minimum of 5% and a maximum of 20%, not to mention the other import levies and taxes 
(Section 3.2). Altogether, the various levies and taxes collected represent around 75% of the price 
at the pump, which has the effect of placing cons iderable upward pressure on production costs 
in the DRC. 
4.62.  The DRC has substantial reserves of gas at Lake Kivu in the east of the country, on the 
border with Rwanda, which is already exploiting 2 production units: KIBUYE POWER, which produces 1.9 MW with an installed capacity of 3.6 MW, and KIVU WATH, which started up in November 2015 with 2.4 MW. The DRC is at the stage of completing the tender process for the 
selection of the company that is to produce at the north of the lake in the Goma block, one out 
of the country's four blocks. Start-up production of 5 MW is foreseen. On 19 October 2015 the DRC and Rwanda signed a monitoring protocol with a view to maintaining the stability of the lake. 
A bilateral ad hoc committee consisting of 5 members from each country has been set up. 
4.63.  Industrial gases (oxygen and butane) are currently being imported into the DRC by 
reference to the regulations governing petroleu m products. The land petroleum product price 
structure also takes account of gas. The gas ma rket is open but its development is limited. 
Operators are free to set gas prices. 
4.64.  The Democratic Republic of the Congo adhe red to the Extractive Industries Transparency 
Initiative (EITI) in 2005 and was accepted as a "Candidate Country" in November 2007. 
It was declared a "compliant country" by the EITI  Board on 2 July 2014. Since joining the EITI the 
DRC has so far published eight reports on the years 2007 to 2014, essentially covering industrial mining and petroleum exploitation. 
4.2.2  Mining products 
4.65.  The Congolese subsoil holds a wealth of very  varied mineral resources which have yet to be 
properly identified and evaluated. The mining sector remains the spearhead of the country's 
economy in terms of its contribution to GDP and ec onomic growth (Section 1). It continues to be 
driven by the performance of the copper-cobalt subsector, whose volume of production reached 
1,065,744.39 tonnes for copper and 56,474.96 tonnes for cobalt in 2014 (Table 4.3) 
                                               
20 The components of the petroleum product price stru cture are laid down by Interministerial Orders 
Nos. 06/CAB/MIN-ECO&COM/2012, 08/CAB/MIN/HY DRO/2012 and 05/CAB/MIN/FINANCES/2012 of 
14 December 2012 establishing the procedures for reviewing the structure of ground and aviation fuel prices. WT/TPR/S/339 • Democratic Republic of the Congo 
- 78 - 
  Table 4.3 Cobalt and copper production trends, 2008-2014 
(Thousands of tonnes) 
 2008 2009  2010  2011  2012 2013 2014  
Cobalt n.a. 40.0  60.0 59.0 50.0 54.0 56.0  
% of world production  n.a. 49.9%  56.1%  54.6%  49.5% 49.1% 50.0%  
Copper 230.0 330.0  420.0  530.0  660.0 970.0 1,100.0  
% of world production 1.5% 2.1%  2.6%  3.3%  3.9% 5.3% 5.9%  
n.a. Not available. 
Note: Estimates for the Democratic Republic of Congo. Source: US Geological Survey, Minera l Resources Programme. Viewed at: 
http://minerals.usgs.gov/minerals/index.html . 
4.66.  The DRC accounts for over 50% of world cobalt production and about 6% of world copper 
production. Mining represents on average 75% of  the country's total exports (Table 4.4). Other 
minerals currently being exploited include amethyst, bauxite, bismuth, cassiterite (tin ore), 
wolframite (tungsten ore), colombite-tantalite (coltan), coal, cobalt, copper, diamonds, gold, manganese, tourmaline, germanium, silver, zinc, and various precious stones such as sapphire, 
and other mineral substances, as well as mineral waters. 
Table 4.4 Production, export and impo rt of metals in the DRC, 2008-2014 
 2008  2009  2010  2011  2012 2013 2014  
Exports (US$ million) 3,162  2,066  4,411  5,059  5,940 6,381 6,023  
% of total exports 84.0 73.6 76.2 71.3 82.9 78.4 80.3 
 (% of total minerals and metals) 
Copper and articles thereof 16.6 29.9 44.1 49.1 58.5 53.3 49.3 
HS 7403 Refined copper and copper alloys, 
unwrought 5.8 20.0 33.3 33.9 44.0 43.7 42.2  
HS 7402 Unrefined copper; copper anodes for 
electrolytic refining 10.6 9.1 10.2 14.6 12.3 8.5 6.6 
HS 7404 Copper waste and scrap 0.1  0.1 0.1 0.2 0.2 0.3 0.3  
Ores, slag and ash 49.1 46.4 37.5 35.7 24.8 30.9 32.8 
HS 2603 Copper ores and concentrates 18.9  18.6 14.8 17.6 14.7 22.0 21.3  
HS 2605 Cobalt ores and concentrates 29.6 27.3 22.1 17.7 9.1 7.7 9.8 
Other base metals; cermets; articles thereof 17.7  14.1 13.0 9.6 9.5 9.8 12.5  
HS 8105 Cobalt mattes and other intermediate 
products of cobalt metallurgy 17.7 14.1 13.0 9.6 9.5 9.8 12.5 
Pearls, natural or cultured, gem stones or the like, 
precious metals 15.8 8.2 4.0 4.6 6.6 5.4 5.0  
HS 7102 Diamonds, worked or not, not mounted 
or set 15.8 8.1 4.0 4.5 6.2 5.0 4.2 
HS 7108 Gold unwrought or in 
semi-manufactured forms, or in powder form 0.0 0.1 0.0 0.1 0.4 0.4 0.8  
Iron and steel 0.3 0.2 0.2 0.1 0.1 0.1 0.1 
HS 7204 Ferrous waste and scrap, remelting 
scrap of ingots of iron/steel 0.1 0.1 0.0 0.0 0.1 0.1 0.1  
Imports (US$ million)a 725 461 690 734 1,075 1,177 980 
% of total imports 18.6  14.4 15.8 14.3 17.5 16. 7 14.6  
 (% of total minerals and metals) 
HS 2523 Hydraulic cements 8.5  14.3 10.8 12.0 8.7 19.5 12.2  
HS 7308 Structures and parts thereof 12.9 9.3 10.9 11.9 14.3 8.8 10.5 
HS 7210 Flat- rolled products of iron or non-alloy steel  4.3 5.6 4.2 3.7 4.0 5.5 7.3  
HS 2522 Quick lime, slaked lime and hydraulic lime  1.0 4.1 3.6 6.8 5.2 4.2 5.3 
HS 7326 Other articles of iron or steel 1.8  3.1 2.5 2.3 1.9 2.5 3.9  
HS 7306 Other tubes, pipes and hollow profiles of iron 
or steel  3.9 4.0 3.6 5.0 3.6 2.8 3.5 
HS 3102 Mineral or chemical fertilizers, nitrogenous  1.2 1.0 1.1 0.5 1.0 1.3 2.6  
HS 2503 Sulphur of all kinds 0.7 0.5 1.5 0.7 1.6 1.7 2.5 
HS 7214 Bars and rods of iron or non-alloy steel 3.4  4.4 3.8 2.8 2.0 2.3 2.3  
HS 7117 Imitation jewellery 0.0 0.1 0.1 0.1 0.0 0.0 2.2 
a Data for Saudi Arabia not available in 2014. In 201 3, exports to Saudi Arabia represented 10% of total 
imports. 
Note: WTO product groups: 2601-17, 2620, Chap ters 72-76 (except 7321-22), Chapters 78-83 
(except 8304-05), Chap. 25, 2618-19, 2621, 2701-04, 2706-08, 2711-15, Chapter 31, 3403, 
Chapters 68-71 (except 6807, 701911-19, 701940-59), 911310-20. The main products are identified 
on the basis of their 2014 trade value. 
Source: WTO Secretariat estimates, in mirror statistics, based on the UNSD Comtrade database. WT/TPR/S/339 • Democratic Republic of the Congo 
- 79 - 
  4.67.  The regulatory framework has not changed since the previous TPR in 2010.21 The mining 
sector continues to be governed by the Mining Code of 2002. The DRC's mining policy is based on guiding principles which include the exclusive, inalienable and imprescriptible ownership of the State over the Congolese soil and subsoil, the open ing of the sector to national and international 
private investment, and the definition of an appropriate legal framework for small-scale mines and 
artisanal mining. 
4.68.  The Mining Code also establishes a mining property registry, and a single tax and customs 
regime applicable to all mining operators. Accordin g to the authorities, this regime is exhaustive, 
exclusive, competitive and attractive, seeking to establish a balance of profits between the State 
and investors. Between 2002 and 2014, the number of mining enterprises rose from 35 to 260. However, the State undertook a rationalization of mining title deeds which reduced them from 
6,000 to 2,510 at 31 December 2014. Nevertheless, despite this consolidation the structure of the 
Congolese mining industry remains bimodal. On the one hand, there is a vast artisanal sector mining for diamonds (almost entirely informal), gold (also mostly informal), and to a lesser extent 
other minerals such as coltan and cobalt. On the other hand, there are some multinationals such 
as Freeport McMoran, Banron, Ashanti Gold, Rand Gold, Anglo Gold, and Anvil, which operate in a structured manner in the formal sector. Despite the attractiveness of the Mining Code, 
the DRC has difficulty in attracting major multinationals to the sector and some have either 
suspended production (as in the case of Glencore) or left the country altogether (as in the case of First Quantum Minerals). 
4.69.  Holders of operating permits must pay fixed fees for the grant of the permits; royalties that 
depend on the area exploited; an extraction tax at a rate that varies with the nature of the 
substances; an ad valorem  tax; and a multitude of other taxes and charges. According to the FEC, 
the fiscal burden on the mining sector is around 56% of earnings, to which must generally be 
added 15-25 percentage points in the form of info rmal payments. The combination of the two give 
an overall rate of taxation of close to 80%. A ccording to some estimates, the DRC ranks second 
in the world in terms of taxation of the mining sector. It is likely that such a heavy fiscal burden 
acts as a strong disincentive to external investment, particularly when added to recurrent political 
and military disturbances in the east of the country, a region rich in mining resources. 
4.70.  This heavy fiscal burden appears to be related, inter alia , with the proliferation of 
intervening government agencies with the power to tax. These include the Directorate-General of 
Customs and Excise (formerly OFIDA), the Director ate-General of Administrative and Government 
Property Revenue (DGRAD), the Directorate-Ge neral of Taxation (DGI), the decentralized 
administrative bodies, as well as the agencies that invoice largely superfluous services, such as the 
Centre for Valuation, Expertise and Certification of Precious and Semi-precious Mineral Substances 
(CEEC), the National Intelligence Agency, and th e OCC. The lack of coordination among these 
fiscal and parafiscal actors exacerbates fiscal pressure, none of those intervening having an overall 
vision. According to the FEC, the modus operandi of the fiscal and parafiscal actors often consists 
in identifying a problem – whether real or not – in a company's operations and imposing fiscal penalties together with a "payment note" and penalties of up to 40%, payable immediately, either in cash or into a separate account. The remainder may then be negotiated downwards.
22 
4.71.  The mining sector could be a vehicle for the development of the country. Through the 
upstream links with transport, security, catering  and cleaning services, vehicle maintenance and 
repair, health and security equipment, earthwor ks, electrical equipment and rubber, the mining 
sector could have a huge industrial carry-over e ffect. Thus, the agricultural sector could also 
benefit from the demand generated by the wages paid in the mining sector, as several mines in Katanga currently import much of their food. Downstream, prospects for the local processing 
of raw materials could become a reality, thus solv ing the problem of the high cost of transporting 
them. However, change is slow in coming to the sector and private investment in processing plants on Congolese soil is still lacking. 
4.72.  The mining sector faces several challenges, of which the most important remain: the lack of 
suitable infrastructure, including transport; the energy deficit; the lack of geological studies and 
data; the very low domestic supply of inputs and services that are essential for geological and mining activities; and the absence of financing and credit mechanisms targeted at the mining 
                                               
21 WTO Document WT/TPR/S/240/Rev.1 of 29 March 2011. 
22 FEC (2007) and FEC interviews with the WTO Secretariat staff mission to Kinshasa in June 2015. WT/TPR/S/339 • Democratic Republic of the Congo 
- 80 - 
  industry on the Congolese market. Nevertheless, despite the enormous potential of the mining 
sector, with the exception of a few initiatives the DRC does not have any coherent global or 
sectoral policy for the promotion and development of this sector. 
4.73.  There is not much importation of mini ng products; imports are subject to duty at 
an average rate of 7.1% for the extractive industries and 15.6% for non-metallic mineral products, 
with a minimum of 5% and a maximum of 20%, not to mention the other import levies and taxes (Section 3.2). 
4.2.3  Mining policy by product 
4.74.  The DRC has huge mineral resources, in particular some 60 to 75% of the world's cobalt 
reserves, 10% of its copper reserves, 30% of its diamonds and a considerable potential in gold, uranium and manganese. The DRC's mineral resources may be grouped in the following 
subsectors: copper-cobalt, tin, gold, iron, diamonds, fossil fuels and other mineral resources. 
However, the carry-over effect of the mining sector on other sectors remains limited, including in terms of the contribution to national income and employment. 
4.75.  The DRC participates in the Kimberley Process (KP) certification system, which defines the 
conditions for controlling the production and trade of rough diamonds in order to ensure that they 
do not serve to finance armed conflict. The DRC is not a signatory to the WTO KP waiver
23 and has 
not notified any measures taken to implement the certification system. Since 27 June 2013, 
the DRC has implemented the certificate of origin  of the International Conference on the Great 
Lakes Region (ICGLR) covering traceability of gold, coltan, wolframite and cassiterite. 
4.2.3.1  Copper and cobalt 
4.76.  The authorities estimate reserves at ab out 750 million tonnes of copper and 7 million tonnes 
of zinc, mostly situated in the province of Katanga but also in Kasaï-Oriental, Bas-Congo and Équateur provinces. The DRC's cobalt reserves are evaluated at 2.5-3.5 million tonnes, 
representing 60 to 75% of world reserves. The DRC's cobalt production comes primarily from 
Katanga province through copper extraction (about 38% of world production) and nickel co-production (about 39% of world production). 
4.77.  The company Générale des Carrières et des Mines (Gécamines), alone or in partnership with 
private companies, exploits copper, cobalt and zinc in Katanga province. Some foreign-owned private companies that held exploration permits launched major exploration campaigns from 2002 onwards following the promulgation of the Mining Code. They used modern techniques and 
procedures and obtained positive results, the most remarkable of which was the discovery in 2012 
by IVANPLATS of one of the biggest high-grade copper fields in the world in Kamoa, in Katanga province. The field contains over 739 million tonnes of copper graded at 2.76%, at a minimum 1% 
economic threshold, and is not yet exploited. Ne vertheless, much of current cobalt production 
comes from the numerous small-scale mining operations that mainly export on an informal basis. 
4.78.  Gécamines (a State-owned company) holds exploration permits that it does not use, owing 
to lack of capacity; these permits were cede d to private companies that exploited them. 
Gécamines has signed an agreement with a consortium of Chinese firms to establish a business partnership worth US$6 billion over a period of 25 years. In this partnership, called Sicomines, the Chinese consortium would hold 68% of shares and Gécamines 32%. Sicomines will begin 
production in July 2016 with a capacity of 250,000 tonnes of copper per year, limited to 105,000 
in 2016 because of energy problems; 475 jobs wi ll be created, 319 for Congolese nationals and 
156 for expatriates.  
4.79.  The management of mining contracts in th e DRC is a problem. The sale of several mining 
titles at rock-bottom prices to intermediaries who almost immediately sell them on at 10 to 
                                               
23 In 2003 the WTO General Council agreed a waiver, from 1 January 2003 to 31 December 2006, with 
respect to Articles I:1, XI:1 et XIII:1 of the GATT 1994 relating to measures for the implementation of the KP certification system. WT/TPR/S/339 • Democratic Republic of the Congo 
- 81 - 
  15 times the price has led the IMF to suspend all financial support to the country since 2011. 
According to the authorities, all mining contracts are currently published on the Ministry website.24 
4.80.  The customs duty on copper (HS 2603, coppe r ores) and on cobalt (HS 2605, cobalt ores) 
is 5%, not to mention the multitude of other levies and taxes, as well as various controls and their 
associated charges. 
4.2.3.2  Tin 4.81.  In the case of tin, mineral resources are estimated at 800,000 tonnes for cassiterite and 
455,000 tonnes for lithium. These resources are essentially located in the north and south-east 
of the country, primarily in the provinces of Katanga, Maniema, Sud-Kivu and Nord-Kivu. Currently, small-scale miners produce the bulk of tin. At present, SAKIMA (formerly SOMONKI) has the largest number of exploitation permits (36)  but unfortunately it is not in the production 
phase. Small-scale miners encroach upon the perime ters of its exploitation permits. Several other 
mining companies are at the exploration phase, in particular Mining and Processing Congo, whose BISIE field is potentially the biggest in terms of cassiterite, under their exploration permits with 
a view to discovering cassiterite and tin deposits. 
4.82.  The customs duty on coltan is 5%, not to mention the multitude of other levies and taxes, 
as well as various controls and their associated charges. The Government has no sectoral policy. 
4.2.3.3  Diamonds 
4.83.  The DRC possesses over 700,000 carats of diamond, primarily in Kasaï-Oriental, 
Kasaï-Occidental, Bandundu, Équateur and Province-Orientale. Industrial diamonds are mined and marketed by Minière de Bakwanga (MIBA), wher eas jewellery diamonds are mined and marketed 
by a number of private companies in the two Kasa ï provinces and by small-scale miners in the 
artisanal mining zones established in these provinces. 
4.84.  Alluvial diamonds are exploited on a smal l scale by about 500,000 miners. A large quantity 
of diamonds produced in the DRC, plus diamonds from other countries introduced fraudulently into 
the DRC, is exported informally. This is partly due to the shortcomings of the control mechanism of the CEEC.
25 The accession of the DRC to the Kimberley Process in January 2003 has failed to 
bring about a significant reduction in the illegal traffic since it still accounts for between 30% and 
40% of trade. 
4.85.  Diamond exports are subject to a tax of 3.75%, the revenue from which is divided up 
between government services and the producing regions. 
4.86.  The sector is heavily protected. The cu stoms duty on diamond imports is 20% (HS 7102). 
Diamonds are also subject to a myriad of other levies and taxes, as well as to multiple controls and the associated charges (Section 3). 
4.2.3.4  Gold 
4.87.  According to the authorities, the DRC has 10% of known world gold reserves. Currently, 
gold resources are estimated at 750 tonnes, spread over the regions of Orientale, Maniema, 
Katanga, Bas-Congo, Nord-Kivu, Sud-Kivu and Équa teur provinces. Previously exploited only by 
the Kilo-Moto Gold Mines Office, a State-owned company, now the Société minière de Kilo-Moto (Sokimo), the mines of Mongwalu, D7 Kanga and neighbouring mines are under concession to 
Sokimo partner companies, such as Randgold Resources, and AngloGold Ashanti. The exploration 
programmes of other Sokimo partners are in progre ss. Some joint companies are at the production 
phase, including Banro de l'Or under the Twangiza project. 
4.88.  The sector is heavily protected. The tariff on imported gold is 20% (HS 71081). As in the 
case of diamonds and most mining products, in a ddition to customs duty, gold is also subject to 
                                               
24 Online information of the Ministry. Viewed at: www.mines-rdc.cd/fr . 
25 The CEEC is the public agency responsible for implementing the Kimberley Process in the DRC. WT/TPR/S/339 • Democratic Republic of the Congo 
- 82 - 
  a multitude of other levies and taxes, as well as to multiple controls and their associated charges 
(Section 3). 
4.89.  A country such as the DRC, bursting with reserves of raw materials, has no interest 
in protecting the local production of precious stones and metals. The advertised objective of the 
heavy protection appears to be to encourage the processing of these materials; however, 
no national structure has been provided for this purpose. Furthermore, the heavy taxation of both 
imports and exports, combined with levies and controls of all descriptions, reinforces the loss 
of competitiveness of the mining industries in general and of Congolese precious metals (diamonds 
and gold) in particular. These measures encourage the fraud and contraband observed in the trade of these products, besides being unlikely to encourage investment in this sector. It should also be noted that despite all the potential offered by the subsector, the Government has no sectoral 
policy for its promotion and development. As in the case of wood, the positive escalation of the 
tariff structure is not likely to encourage processing for export. 
4.2.4  Electricity and water 
4.90.  Two major reforms have taken place in the electricity and water sectors since the previous 
TPR in 2010. These are the reform and liberalization  of the electricity sector, and the promulgation 
of the Water Code of 31 December 2015. 
4.91.  Law No. 14/011 of 17 June 2014 on the electricity sector in the DRC has been promulgated 
and now establishes the liberalization of all branch es of the sector, namely production, transport, 
distribution and marketing, as well as importatio n and exportation. This new legal framework also 
provides for institutional architecture, including in particular an electricity regulatory authority and 
a public institution responsible for the promotion and financing of electricity projects in rural and 
semi-urban areas. 
4.92.  This reform opens the way for private enterprise and the development of partnerships. 
The Government thus intends to speed up the construction of a national electricity market that is 
more attractive for national and foreign private investment, so as rapidly to remedy the country's energy deficit, and also to cater for a regional electricity market. 
4.93.  The DRC has the largest energy potential in Africa (estimated at around 100,000 MW). 
However, only 3% of this potential is being exploited. Generating capacity amounts to 2,459 MW, of which 2,417 MW corresponds to hydroelectric and 42 MW to thermal generation. As the country's electricity requirements are estimated at 1,300 MW while the current level of production 
of the National Electricity Company (SNEL) is around 700 MW, there is a shortfall of 600 MW. 
Only 6% of the country's households are connected to the grid, whereas in Kinshasa 40% of households have access to electricity (Table 4.5). The penetration rate, i.e. the ratio 
between electrified and identified localities, is estimated at 1.4 in a thousand, well below the 
average of African countries (41%).
26 
Table 4.5 Electricity, 2010 and 2015  
 2010 2015 
SNEL DRC 
Current capacity (operable)   1,022.05 MW 1,690 MW 
Annual production  7,517,218 GWh 8,929,934 GWh 10,140 GWh 
Annual exports  429,894 GWh 58,248 GWh 58,248 GWh 
Distribution losses  60% 14% 14% 
Coverage (access) or el ectricity supply  9.34%  n.a. 15%  
n.a. Not available. 
Source: Information provided by SN EL and the Congolese authorities. 
4.94.  Despite its de facto monopoly, SNEL is incapable of fulfilling its statutory missions and there 
are numerous power cuts (some 180 a year). Sudden power outages remain a major problem and 
oblige many consumers and companies to rely on standby generators. The cost of a stable supply, 
by a generator running on a continuous basis, remains very high. Moreover, facilities are 
                                               
26 Address of the Head of State to the nation, Kinshasa, 15 December 2015. WT/TPR/S/339 • Democratic Republic of the Congo 
- 83 - 
  maintained and repaired on an ad hoc  basis and only in response to emergencies; the equipment 
is obsolete or inoperative. 
4.95.  The Congolese electricity production, transp ort and distribution system remains fragmented 
and insufficient to satisfy the entire territory of the country. The present system comprises 
five main networks (North, East, Centre, South an d West). Each of these operates independently, 
linking the power plants with consumption centres. However, the West and South networks are interconnected. In order to reduce the electricity shortfall, it is planned to rehabilitate the old 
power stations and build new hydroelectric plants, including those of Grand Inga. 
4.96.  The Grand Inga project is planned to be carried out in seven phases, and will comprise 
six hydroelectric plants (INGA III, INGA IV, INGA V,  INGA VI, INGA VII and INGA VIII) with a total 
estimated capacity of 42,000 MW. The optimal development study for the INGA site and its 
interconnections also included considering the feasibility of the INGA III low-head power station 
project. 
4.97.  The project is to be implemented under a private-public partnership (PPP). The procedure 
for the selection of the private partner is under way. It was launched in 2010 and led to the 
preselection in February 2012 of three candidat e developer/concessionaire groups, followed 
in February 2016 by the sending of the "bid phase"  tender documents to these groups. Bids are to 
be submitted in June 2016. The choice of the conce ssionaire is expected to take place at the end 
of August 2016, and the partnership contract could be signed in late 2016. The INGA III low-head project is scheduled for implementation in six years' time and should result in a hydroelectric power station with an installed capacity of 4,800 MW. The power from Inga III is planned to be 
distributed as follows: 1,300 MW for the mining industry in Katanga; 1,000 MW for the SNEL; and 
2,500 MW for South Africa. 
4.98.  The feasibility studies estimate the cost at US$12 billion. However, the cost of the project 
will be determined only after the bids have been received. The multinational donors (ADB, WB) are 
supporting the DRC in the implementation of this project. 
4.99.  For the governance of the project, th e Grand Inga Development and Promotion Agency 
(ADPI-DRC) was set up by Ordinance No. 15/079 of 13 October 2015, and a Special Adviser to the 
Chief of State has been appointed at ministerial level to head the ADPI-DRC (Ordinance No. 15/080 of 13 October 2015). The Office of the Pres ident of the Republic now runs this project. 
4.100.  The abundance of natural water resources, both surface and underground, in the DRC 
(about 53% of Africa's fresh water reserves) contrasts with the low levels of access to and 
availability of drinking water. According to the Congolese authorities, only 23% of the country's 
population is being supplied with drinking water (41.5% in urban and 12% in rural areas). 
Out of an installed production capacity estimated at 361,289,900 m
3, REGIDESO, a State-owned 
company with a de facto monopoly, annually produces 238,900,427 m3, which corresponds to 
a utilization ratio of 66%. The minimum global demand for drinking water is 3.2 million m3 per day 
as compared with a daily production of 0.75 million m3. Thus, there is a drinking water deficit 
of 2.45 million m3 per day. 
4.101.  In order to reduce this deficit and revitalize the sector, since 31 December 2015 the 
Government has liberalized the production, distribution and transport of water, but not its export. 
It is also according priority to the revival of the rural water engineering programme, 
the completion of the water supply works in progress, the boring of new wells and the improvement of the distribution network. With re gard to infrastructure, the Government has made 
efforts to improve electricity and drinking water supply in both urban and rural areas. These efforts 
include the rehabilitation of the existing infrastructure managed by the national electricity and water companies (SNEL and REGIDESO); the construction of new infrastructure such as the 
Matebe power station inaugurated on 16 December 2015 with a capacity of 12.6 MW; the 
rehabilitation and strengthening of installations; th e search for alternative solutions, such as solar 
energy; and energy imports. 
4.102.  As a result of these various measures , between 2013 and 2015 the national electricity 
supply rate rose from 9% to 15%, which remains low compared with the African average of 30%. 
The national drinking water supply stands at 26% compared with an African average of 60%. WT/TPR/S/339 • Democratic Republic of the Congo 
- 84 - 
  4.103.  The Government has taken a number of steps to improve access to electricity and water. 
This has led to measures to facilitate and streamline procedures for access to electricity, reduce the time-frames and costs of medium-voltage connection to the SNEL networks. The cost of connection has fallen from US$28,801 in 2011 to US$15,247 in 2015, a reduction of 47%. 
4.104.  Tariffs for the electricity consumed by households are fixed by consultation between SNEL 
and the State, while the tariffs for industrial cu stomers (large consumers) are negotiated between 
the customer and SNEL. In the case of water, pr ices are administered by the Ministry of the 
Economy through the Tariff Monitoring Committee on which the Ministry of the Economy, 
the Ministry of Energy, the Ministry of Financ e, the Ministry of the Budget, the Ministry 
of State-owned Enterprises, SNEL and REGIDESO, the National Energy Commission and the FEC are all represented. Notwithstanding the liberalization measures for water and electricity, prices 
remain very low and regulated, which do es not tend to encourage investment. 
4.105.  Imported electricity and petroleum products are subject to a customs tariff of 10%, with 
rates that vary between 5 and 20%, not to mention other levies and taxes (Section 3). At the 
international and subregional level, the DRC is a participant in the International Commission for 
the Congo – Oubangui – Sangha Basin (CICOS) and the Nile Basin Initiative (NBI). 
4.3  Manufacturing 
4.106.  The manufacturing sector contributes very little to the country's GDP (1.1% in 2013) 
(Section 1). The main activities consist of a few small production units in the agri-food, chemicals, beverages, tobacco, building materials, textiles an d clothing, metal recycling, and wood processing 
subsectors.
27 The DRC remains a net importer of manufactures, primarily machinery and transport 
equipment, non-electrical machinery and other semi-finished articles (Section 1). The considerable 
potential for growth and diversification of Cong olese manufacturing would benefit from better use 
of the available resources and a strengthening of linkages with other sectors of the economy, 
in particular agriculture and the extractive industries. 
4.107.  The manufacturing sector has long suffered from the socio-political crisis which has 
gripped the country in recent decades. Processing  units have been cut off from their sources of 
supply, which has made it difficult for them to oper ate. The sector is currently characterized by its 
low level of competitiveness due, in particular, to obsolescence of the industrial base and the heavy burden of factor costs. The shortcomings in terms of basic infrastructure and qualified manpower continue to impede the growth of industrial activity. The lack of a reliable electricity 
supply is one of the main constraints; most operators in the sector are still obliged to resort to 
their own thermal generating capacity, which further reduces their competitiveness. 
4.108.  The Ministry of Industry (MIND) is respon sible for implementing industrial policy, but the 
country does not currently have a clear industrial policy. The efforts to draw up an industrial policy 
led to an Industrial Policy and Strategies Paper (DPSI), adopted in 2011. The Paper focuses on the promotion of four priority areas, namely, agro-ind ustry based on agri-food with cassava, palm oil, 
coffee and tea; mining and metallurgy; building materials; and packaging. 
4.109.  The DRC has decided to implement a regime of special economic zones (ZES) under 
Law No. 022/14 of 7 July 2014. This regime offers several fiscal and customs advantages in order 
to attract both foreign and local investment and develop business. The first pilot site was opened 
at Maluku on the outskirts of Kinshasa. At the same time the State has signed a mutual 
cooperation agreement with India for the installation of incubation centres in the DRC as well as for industrial potential evaluation and feasibility studies to identify development sectors and 
opportunities for SMEs in the DRC. 
4.110.  According to the FEC, Congolese enterprises buy more than 50% of their inputs and sell at 
least a quarter of their production abroad. Consequently, trade policy, particularly duties and taxes 
and other border measures, has a significant impact on the sector. Moreover, some segments are 
faced with strong competition from informally produced and smuggled goods, in particular in the 
                                               
27 UNIDO Statistical Country Brief. WT/TPR/S/339 • Democratic Republic of the Congo 
- 85 - 
  textile and clothing and basic cereal product industries, where the informal sector and smuggling 
are believed to account for around 40% or even as much as half of production.28 
4.111.  Again according to the FEC, overall th e business environment remains very difficult.29 
Among the factors that are making it particularly hostile, the FEC mentions: (i) a proliferating, 
complex and non-transparent system of taxes levied by a multitude of bodies at every level (44 of 
them at the customs cordon; down from 117 in 2010) , with the interpretation of the rules often 
being left to the discretion of the officials conc erned; (ii) the generalized corruption of public 
services, reflected in omnipresent racketeering and widespread "facilitation" charges; (iii) the high 
cost and uncertain outcome of legal proceedings; and (iv) an uninviting Investment Code which, 
in particular, does little to attract agricultural and agro-industrial enterprises, whose investments are generally long term and relatively high risk. 
4.112.  The principal trade measures applied to the manufacturing sector consist of rather 
irregular protection rates that depend on the branch of production. Some of the most important branches (food products, beverages, tobacco, and w ood and wood products) operate with levels of 
tariff protection ranging from 10 to 20%, not to mention other import levies and taxes (Section 3 
and Table A4.1). Moreover, textiles and the chemical industry enjoy favourable effective protection, whereas the high nominal protection of the timber subsector does not distinguish 
between inputs and finished products (Section 3). 
4.113.  High customs duties are not calculated to  encourage improvements in the competitiveness 
of processed food products; the same applies to  the structure of thes e duties. For example, 
customs duty is around 20% on bakery, pastry and confectionary products; manufactured cocoa 
and chocolate products; and preserved fruit and vegetables (Table A4.1). In view of the preference 
shown by higher income groups for some of thes e categories of imported products despite their 
being heavily taxed, the solution for the problems of the local industries might also lie with 
improvements in quality. 
4.114.  An analysis by principal industry reveals important differences in terms of trade policy and 
performance. For example, the country has a dozen breweries whose main products are beer and 
aerated beverages (including mineral waters). Un like most other manufacturing industries, the 
beverages industry has succeeded in increasing its value added. Local inputs include sugar, 
bottles, stoppers and labels, and packaging; on the other hand, barley and (barley) malt are imported. The customs duties on imports of comp eting products average 18.5%, with a rate of 
20% on non-alcoholic beverages and mineral waters, not to mention other import levies and taxes 
(Section 3). The textile industry is protected by an  average tariff rate of nearly 15% (Table A4.1), 
not to mention other import levies and taxes (Section 3). Despite the heavy protection, some 
major industries including CONGO TEX and SYNT EXKIN went bankrupt in 2007, in particular owing 
to declining cotton production, the decay of the road infrastructure for transporting the cotton, smuggling, and counterfeiting of their patterns on printed fabrics which are then imported into the 
DRC at prices with which it is impossible to compete. 
4.115.  The tariff structure does not encourage the subsectors concerned to improve their 
international competitiveness and hence their export performance, and is not likely to encourage investment in manufacturing. The Government's objective of adding value is undermined by such 
a tariff structure (Section 3.1.5.1). Overall, the tariff has slightly positive escalation from raw 
materials (9%) to semi-finished products (9.6%) and is clearly positive for finished products (12.7%). A more detailed two-digit breakdown (ISI C) shows that the overall tariff structure is 
above all the result of a positive tariff escalation  for food products, beverages and tobacco; textiles 
and clothing; paper and paper articles, printing an d publishing; and chemical products (Chart 3.2). 
The positive escalation for these industries suggests a rather high level of effective protection, 
which does little to boost competitiveness of the products concerned and hence their exports. 
4.116.  In order to promote industry, the State has taken various measures to improve the 
business climate and also to provide fiscal relief (Section 2). Thus, under the Investment Code, the Government has provided for exemption from duties and taxes for imports of machinery, tools 
and used equipment, as well as for original sp are parts not exceeding 10% of the c.i.f. value 
                                               
28 BCC (2009). 
29 The DRC is ranked 178th among the 184 countries analysed by the World Bank in its Ease of Doing 
Business 2015  and 158th out of 163 by Transparency International. WT/TPR/S/339 • Democratic Republic of the Congo 
- 86 - 
  (Decree No. 12/046 of 1 November 2012). The financing issue has also been addressed to some 
extent by the promulgation of Law No. 15/003 of 12  February 2015 on leasing in order to provide 
an attractive mode of financing for SMEs/SMIs, so that they can overcome the difficult problem of obtaining medium- and long-term financing. 
4.117.  In addition, one of the instruments of the national industrial strategy remains the 
Industrial Promotion Fund (FPI), whose purpose is to mobilize resources for financing entrepreneurial initiatives concerning industry and SMEs, and thus act as a major catalyst for 
Congolese industry. Its interventions take the form of loans at preferential rates, shareholdings or 
subsidies. Between 2009 and 2013, total FPI financing rose from CDF 32.1 billion to CDF 49.3 billion, of which 95.8% consisted of loan s. This action was directed primarily towards 
manufacturing industry, in particular agro-industry (59.55% of the 2013 total), as against 
support/maintenance (14.17%), water and energy (11.03%), agriculture and livestock (9.66%), 
building and public works (5.29%) and lastly applied research (0.29%). 
4.4  Services 
4.4.1  Overview 
4.118.  Services are an important sector for the DRC (Section 1). The country is a net importer of 
services. Exports of services consist predominantly of travel (tourism), which illustrates the 
country's great assets as a tourist destination, whereas transport is the main import item simply 
because the country is so far from its main markets. 
4.119.  Despite the vast potential for exports and the gradual liberalization of trade in services, 
this sector is experiencing problems stemming from the breakdown of infrastructure, outdated 
regulations and high taxation. By way of solutions, the main planks of the Government's services 
trade policy are institutional reform, improved access to services and boosting exports and regional integration. The Government also intends to improve efficiency of delivery. However, 
State intervention remains high, and as a result essential services are inefficient and costly. 
Service providers are subject to several taxes and a variety of controls (Section 3). 
4.120.  The DRC currently has no known sector-specific policy for promoting trade in services. 
Nevertheless, some attempts to design sectoral policies have been made, drawing on the 
Government's overall policy as embodied in the poverty reduction strategy paper. The Government is aware of the importance of trade in services  for the country's economy and for tackling its 
various challenges and with the support of donors such as the World Bank, IMF and 
African Development Bank, has therefore undertaken a series of negotiated reforms of the 
economy and of the services sector in particular in the WTO, COMESA, SADC, and in the framework of the Economic Partnership Agreement with the EU that is under negotiation. 
4.121.  The DRC has undertaken GATS commitments in a number of service branches, namely 
business services, construction and related engineering services, communication services, education services, tourism and travel-related services, and recreational, cultural and sporting 
services.
30 Some of these branches are being opened up almost completely, and others only 
partially. The Congolese schedule includes some horizontal restrictions on market access. The Mode 4 restrictions take the form of measures governing entry and temporary stay for one year. These measures are subject to authorization that may be extended for senior executives 
and specialists who possess knowledge essential for the provision of the service concerned, 
without requirement of the economic needs test. Un der Mode 3, the acquisition of real estate by 
foreigners is subject to authorization for all the services in the schedule, including both market 
access and national treatment. Access to land titl es is also subject to authorization. The DRC did 
not participate in the WTO negotiations on basic telecommunications or financial services. 
4.4.2  Telecommunications and postal services 
4.122.  Since the previous TPR in 2010 there has been no serious modification of the legal 
framework for this subsector, which remains governed by Framework Law 013/2002 of 16 October 2002. The Law separated the regulato ry, oversight and operational functions and 
                                               
30 World Trade Organization (1995). WTO document GATS/SC/103 of 30 August 1995. WT/TPR/S/339 • Democratic Republic of the Congo 
- 87 - 
  placed the subsector in a competitive environment designed to stimulate competition. It entrusted 
regulation of postal services and telecommunication/ICTs to the Post and Telecommunications Regulatory Authority of the Congo (ARPTC). In addition, two public actors are involved in operations, the Post and Telecommunications Company (SCPT) and the National Satellite 
Telecommunications Network (RENATELSAT). 
4.123.  Six operators are present in the mobile telephony segment, one operator in the fixed 
telephony segment and 25 in internet provision. In 2015, the mobile telephony market was shared 
among the South African operator Vodacom, Airtel RDC, the Belgian operator Oasis 
Telecommunications (Tigo), Orange RDC (French capital), Africell and Yozma (being installed, not yet operational). Two operators, Vodacom and Airtel DRC, which have two thirds of the market, dominate the market. 
4.124.  Information and communications technologies (ITCs) are booming in the DRC, to the point 
that this subsector has become the second source of income for the State budget after mining. ITCs have continued to attract investment of several hundred million US dollars every year. 
Illustrating the dynamism of the subsector, between 2012 and 2015 telephone penetration rates 
rose from 1% to 7.55% for internet and from 27% to 50% for mobile telephony, although with a disparity between the major urban centres and the rest of the country (Table 4.6). 
Table 4.6 Main DRC telecomm unications indicators, 2008-2014  
 2008  2009  2010  2011  2012 2013 2014  
Investment 
Annual investment in telecommunications 
(US$ million) 474.3  209.2  120.9  402.6  n.a. n.a. n.a. 
Fixed telephony 2.1  1.5 1.3 [n.a.]  n.a. n.a. n.a.  
Mobile telephony 472.2  207.7  119.5  402.6  n.a. 268.0 303.9  
Revenue 
Total revenue from telecommunication services 
(US$ million) n.a. n.a. 595.4  815.8  998.9 1,012.7 n.a. 
Fixed telephony n.a.  n.a. n.a. 0.4 0.3 n.a. n.a.  
Mobile telephony 1,191.3  726.5  644.3  791.0  998.6 996.5 987.0  
Subscribers 
Telephone lines (per thousand) 37 42 42 57 60 0 0 
Telephone lines (per hundred inhabitants) 0.06  0.07 0.07 0.09 0.09 0.00 0.00  
Mobile telephony (millions) 9.9 9.5 11.8 15.6 20.1 28.2 37.1 
Mobile telephony (per hundred inhabitants) 16.9  15.6 19.0 24.5 30.6 41.8 53.5  
Prepaid mobile telephony (millions) 9.9 9.4 11.7 15.6 20.1 28.2 37 
Internet statistics 
Broadband subscriptions (per thousand) n.a. n.a. 8.7 15.2 661.5 2,177.6 5,503.3  
Broadband subscriptions (per hundred) n.a.  n.a. 0.0 0.0 1.0 3.2 7.0  
International internet bandwidth 
(bits per person) 50.2 50.2 245.7  1,042.8  724.8 538.6 384.5  
Total telecommunications full-time staff 2,027  1,870  2,142  1,718  2,068 2,000 n.a.  
n.a. Not available. 
Source: International Telecommunication Union, Telecommunication/ICT Indicators, 2015 (CD ROM 2015) 
and Congolese authorities. 
4.125.  In October 2009, the DRC adopted the Development Strategy for the 
Telecommunication/ICT Sector in the DRC, a sectoral policy paper which served as the reference framework for government action over the period 2010-2015, with the overall objective of bringing 
the DRC fully into the global information society. The main planks of the framework were: to 
improve accessibility to telecommunication services; create a national and international high-speed infrastructure; guarantee universal access to ICTs throughout the territory; promote a competitive, coherent and innovative telecommunications market; and boost the contribution 
of ICTs to the country's economic and social  development. To improve accessibility to 
telecommunication services, the Government is financing and installing backbone fibre-optic cabling for the public operator (SCPT), thus establishing the national infrastructure. 
About 4,000 km of cable have already been laid. Th is will guarantee countrywide universal access 
to ICTs, promote a competitive, coherent and innovative telecommunications market, and boost the contribution of ICTs to development. WT/TPR/S/339 • Democratic Republic of the Congo 
- 88 - 
  4.126.  The telecommunications law also addresses matters relating to monopoly, the status of the 
public telecommunications operator, the universal service and radio facilities.31 The definition of 
universal service includes private residential fixe d-line services, telephone booths, dial-up internet, 
emergency services, telecentres, and services for handicapped and elderly persons. The universal 
service obligations are to be financed from a univers al service fund that is to be set up and funded 
by operators, but the fund has not yet been established. 
4.127.  Aside from the monopoly granted to the SCPT over the fixed-line network, 
telecommunication services are partially open to competition. As pertains to the universal service, 
the law provides for the right of every consumer  to benefit from various types of high-quality 
telecommunication services, at a reasonable cost. In 2015 the Government also adopted and implemented a roadmap for the following State priorities in the subsector: deploying and 
exploiting 3,300 km of optical fibre; automation of government services, specialized services and 
border posts; enhancing governance and competition in the subsector by reorganizing the frequency spectrum and regulating markets; and updating the legal framework for the post, 
telecommunications and new information and communications technologies (PTNTIC) subsector. 
4.128.  The framework law imposes a blanket network interoperability and interconnectivity 
obligation which goes beyond that set out in the WTO reference paper on telecommunications, 
which is confined to dominant operators.
32 However, some improvements to the regulation of the 
telecommunications sector are needed. The termination cost on mobile networks (interconnection cost) is set by the Government, that is, the ARPTC, on the basis of cost modelling at US$0.034/minute and the cost of interconnection is negotiated between operators, under the 
supervision of the authorities, who adhere to the principle of cost-oriented tariffs, i.e. a floor rate 
of US$0.051 for intra-network and US$0.085 for interconnection services. Tariffs are thus set freely by operators, taking into account the floor rates set, and submitted to the ARPTC for its 
opinion. Over the period 2010-2015, competition has led to a steady fall in unit costs of mobile 
national and international calls. 
4.129.  Since the backbone network envisaged in the law has not yet come into being, mobile 
operators have developed their own infrastructure independently. Two problems arise in the 
present situation. First, the way in which frequencies are currently allocated reduces the space available for newcomers. The problem is not physical availability of bandwidth but rather its management, because some frequencies have been allocated to companies that were never set up 
or which are no longer operating. Second, the 2002 regulatory framework is ambiguous in that it 
could be interpreted as giving the Congolese Post and Telecommunications Office (OCPT) (or its successor) a monopoly on the entire transmission  infrastructure. The OCPT has proved incapable 
of fulfilling its task and private operators have therefore set up their own infrastructure (mainly 
satellite links), the legal status of which is complex. This legal uncertainty could prove highly detrimental to future investors, especially in a business climate that has traditionally been subject 
to unexpected and radical changes. In order to address these problems, the Government is 
considering improvements to the whole regulatory framework.  
4.130.  According to the economic operators, the subsector is heavily taxed. The costs of operating 
licences or concessions are shown in Box 4.1. 
                                               
31 Democratic Republic of the Congo (2002). Framework Law No. 013/2002 of 16 October 2002 on 
telecommunications in the Democratic Republic of the Congo. 
32 The DRC has undertaken no specific GATS commitments regarding telecommunications and did not 
participate in the WTO negotiations on basic telecommunications that ended in 1997. WT/TPR/S/339 • Democratic Republic of the Congo 
- 89 - 
  Box 4.1 Taxes and charges in the telecommunications subsector 
I. Operating licences 
1.1. Tax on the concession authorization or operating contract for public tele communications services 
(licence): 
 Telephony 
 Fixed-line 
 Fixed, wireless 
 Mobile 
Note: Cost of acquisition by auction or at a price that may not be lower than that of the previous concession 
licence sold, namely US$65 million. 
 Implementation of generational variants (GPRS, EDGE, WAP, HSDPA, HSUPA, HSPA, H+, 
WiDEN, etc. LTE, WiMax, other ): 10% of the previous licence 
 By GMPCS satellite, mobile satellite telephony: US$30,000 
 High-speed fibre-optic telecommunications network: 
 International connectivity: US$50,000 
 National connectivity: between US$50,000 and US$150,000 
 Service provision: 
 Broadcasting (cable, wireless and satellite): US$25,000 
1.2. Tax on the authorization to own, instal l and exploit transceiver earth stations: 
(a) HUB (nodal) station: 
 Standard A: US$100,000 
 Standard B: US$60,000 
 VSAT: US$25,000 
(b) Transceiver station: 
 Standard B: US$10,000 
 F1, F2, F3, ABS, other: US$1,000 
 VSAT station: US$500 
1.3. Tax on the authorization to  supply intern et services: 
 To the public without own network: US$50,000 
 To the public with own network: US$150,000 
1.4. Tax on the authorization to operate channels: 
 Sound broadcasting: US$12,500 
 Television broadcasting: US$25,000 
II. Annual fees 
1.5. Annual fee for concession holders (operators): 
 Mobile telephony: 2% of pre-tax turnover 
 Internet providers: 2%  of pre-tax turnover 
 Broadcasting: US$25 
1.6. Annual fee for earth station operation (all  categories): 10% of cost of licence 
Source: Information provided by the Congolese authorities. 
4.131.  Postal services are still governed by Law No. 012/2002 of 16 October 2002, which 
liberalized them. However, the law reserves for the historic public operator basic postal services such as reception, handling, transport and distribution of ordinary postal mailings, i.e. letters (up to 2 kg), postcards, literature for the blind, and printed matter and small parcels (up to 2 kg). 
For other services, the market is shared by a public operator and several authorized private 
operators that operate a local national or international network, as the case may be. 
4.132.  The contribution of postal services to the national budget remains very small, in the order 
of 0.5%. The combined effects of the past soci o-political crises, on the one hand, and strong 
competition coupled with sluggish responsiveness to ICT expansion, on the other, have led to a decline in traffic and low postal density, especially as only 107 of the country's 365 post offices 
are operational. WT/TPR/S/339 • Democratic Republic of the Congo 
- 90 - 
  4.4.3  Financial services 
4.133.  The financial system of the DRC is shallow and underdeveloped. It comprises 18 licensed 
banks; the National Insurance Company (SONAS) and the National Social Security Institute (INSS); 5 specialized non-bank institutions including the Congolese Savings Bank (CADECO), the 
Financial Development Company (SOFIDE) and the FPI; 143 microfinance institutions (MFIs) and 
cooperatives; 59 transfer institutions; 3 electronic money institutions, and 16 forex exchange bureaus. There is neither a stock market nor a debt capital market (Table 4.7).
33 
Table 4.7 Structure of the banking system in the DRC 
 Number of 
institutions Branches  Assets Deposits 
US$ 
million % US$ 
million % 
Commercial banksa 18 278 3,624.6 94,7 2,610.9 94.8  
 By size       
 - Top five banks 5 n.a. 2,318.3 60,5 1,785.3 64.8 
 - Medium banks 6 n.a. 1,004.3 26,2 700.9 25.4 
 - Small banksb 7 n.a. 302.0 7,9 124.7 4.5 
 By ownership       
 - Domestic-owned banks 5 n.a. 2,072.4 54,1 1,575.0 57.2 
 - Foreign-owned banks 13 n.a. 1,552.2 40,5 1,035.9 37.6 
Non-bank financial institutions 228 421 204.5 5,3 144.0 5.2 
 Insurance companies 2 n.a. 13.6 0,4 n.a. n.a. 
 - State social security/pension fundc  1 n.a. n.a. n.a. n.a. n.a. 
 - Insurance companyd 1 n.a. 13.6 0,4 n.a. n.a. 
 Microfinancee 143 208 190.9 5,0 144 5.2 
 - Cooperatives (COOPEC) 120 172 141 3,7 122.3 4.4 
 - Microfinance institutions 23 36 49.9 1,3 21.7 0.8 
 -- Deposit taking  5 n.a. 16.5 0,4 6.8 0.2 
 -- Non-deposit takingf 19 n.a. 33.4 0,9 14.9 0.5 
 Savings fund 1 82 n.a. n.a. n.a. n.a. 
 Specialized financial institutions 2 27 n.a. n.a. n.a. n.a. 
 Finance companies 2 2 n.a. n.a. n.a. n.a. 
 Transfer institutions 59 83 n.a. n.a. n.a. n.a. 
 Electronic money institutions  3 3 n.a. n.a. n.a. n.a. 
 Currency exchange 16 16  n.a. n.a. n.a. n.a. 
Total 246 699 3,289.1 100.0 2,754.9 100.0 
n.a. Not available. 
a As of December 2012. Based on audited financial statements. 
b Assets less than US$100 million. c The pension fund operates more like a social secu rity fund. It is funded through fees charged on 
salaries of existing workers. 
d As of 2007. More recent data is not available.  A monopoly insurance company established in 1966. 
e As of end 2012. f These institutions can only take co mpulsory deposits from their borrowers. 
Source: Central Bank of the Congo (BCC). 
4.134.  One of the major reforms of the financial sector in the DRC is the liberalization of the 
insurance sector, given that the sector is still a State monopoly, through the National Insurance 
Company (SONAS). Law No. 15/005 of 17 March 2015 on the Insurance Code has been adopted 
and promulgated. It is supposed to enter into force in March 2016. It will open up and regulate the insurance market in the DRC and provide for the cr eation of an insurance regulatory authority. 
4.135.  In 2014 the DRC also adopted new foreign exchange regulations which establish the 
primacy of the national currency, the Congolese fran c, on the national territory as the currency for 
the settlement of transactions. Transactions in the DRC may only be made in foreign currency by agreement among the parties. The law on leasing (Law 15/003 of 12 February 2015) which 
organizes leasing as a mode of financing for enterprises, particularly SMEs, has also been 
promulgated and should make it possible to improve their access to financing and further encourage and favour economic growth underpinned by the private sector. 
                                               
33 This section is based on IMF Report No. 14/315 of October 2015, DRC: Financial System Stability 
Assessment,  supplemented by information and documentation provided by the Congolese authorities, including 
the BCC. WT/TPR/S/339 • Democratic Republic of the Congo 
- 91 - 
  4.136.  The State has pursued its action to clean up and strengthen the viability of actors in the 
banking sector, which has led to a rationalization of the number of banks to 18. The sector remains open; all banks are private and none is wholly Congolese-owned. 
4.137.  In order to boost financial inclusion, the Government has also taken steps to foster the use 
of banking facilities, including the payment of civil servants via bank accounts. However, the 
process is encountering difficulties owing to the limi ted coverage of bank facilities in the country, 
but could be strengthened by the rapid development of mobile banking services. 
4.138.  Although the Central Bank of the Congo (BCC) and the Congolese Government have 
undertaken reforms since the previous TPR, the Co ngolese financial system remains narrow, highly 
dollarized and characterized by weak balance shee ts. Additional measures will be necessary to 
develop the payment systems, facilitate recourse to  financial services and strengthen control over 
the non-banking sector. The consolidation and strengthening of the microfinance subsector and 
reform of the insurance and pensions subsector could facilitate the expansion of financial services and attract long-term investment. There is an urgent need to create a modern payment system 
and a credit registry to support the efforts aimed at strengthening the financial sector and 
dedollarizing the economy. Another pressing priori ty is to review the situation of a number of 
non-bank institutions that are facing serious operating and financial difficulties. In addition, there 
are major risks as regards money laundering, owing above all to the size of the informal economy 
operating on a cash basis, the large foreign exchange-related transactions and the buoyant 
domestic real estate market. 
4.4.3.1  Banking services 
4.139.  Credit establishments must be set up as legal entities in the DRC. Subject to specific legal 
provisions, they must take the form of a public limited company (SA), which requires prior authorization from the President of the Republic , they must meet the minimum paid-up capital 
requirement set by the BCC (US$10 million) and fulfil a local and general economic need. 
4.140.  Commercial banks must obtain authorization from the BCC before launching their activities 
in the DRC. The application for BCC authorization must include: (i) an original copy of the statutes 
in the French language; (ii) a list of shareholders and managers; (iii) the setting up and 
organizational activities planned; (iv) a breakdown of the technical and financial resources that the credit establishment plans to utilize; and (vi) all other elements that can help inform the BBC's decision. The BCC has a 90-day period in which to ascertain whether the application complies with 
the requirements of the banking law and make a decision as to the granting or refusal of 
authorization. Once this deadline has passed, the bank may set up, pending the conclusion of the authorization procedure. 
4.141.  The requirements relating to establishment do not indicate a priori that there are 
restrictions on establishment within the meaning of the GATS, that is to say restrictions, whether or not discriminatory, on the number of providers, the value or volume of services, the assets of 
the providers, the number of employees, legal forms, limitation of participation by foreign capital, 
reservation of some advantages such as land ownership or subsidies, or tax advantages for 
domestic providers alone. 
4.142.  One of the features of the DRC's banking system is its relatively small size compared to 
the size of the country and its population, which constrains its capacity to contribute towards 
financing the country's development. The number of bank accounts has increased significantly 
since the previous TPR, but the figure of some 500,000 bank accounts in 2015 for a population 
of 75 million is well below par. 
4.143.  Banks account for the bulk of the financial sector, with total assets estimated at 
US$3.6 billion (about 13% of end-2012 GDP) representing about 95% of the total assets in the 
financial system (Table 4.7 and Chart 4.1). Bank deposits account for the bulk of total deposits 
(95% of the financial sector's deposit), with the balance being held in the MFIs. Four of the largest banks are local and another is controlled by foreign holding companies (with ties to Congolese interests). The subsector is concentrated; by end 2012, the five largest banks held nearly 64.8% 
of bank deposits and over 60.5% of total bank assets. WT/TPR/S/339 • Democratic Republic of the Congo 
- 92 - 
  Chart 4.1 DRC: banking system balance sheet 
Cash
16.0%Interbank activity
25.4%Reserves 6.6%Loans gross of 
provisions
35.9%Government
securities
3.2%Other assets
12.8%
Provisions
-0.8%Total assets
(CDF 3,691 
billion)Deposits
66.0%Deposits at 
BCC
0.1%Equity
11.3%
Total 
liabilities
(CDF 3,275 
billion)Other liabilities
22.7%Equity 
(CDF 416 
billion)
 
Source: IMF Report No. 14/315, October 2014. 
4.144.  Like the entire economy of the DRC, banks are highly dollarized. Bank funding is 
dominated by deposit collection, of which about 90% are in US dollars and in sight deposit 
accounts. About 94% of the loans are also in US  dollars, as are 45% of overdrafts (less than 
one year). Clients are primarily companies with working capital deposits: loans target mainly daily 
operations and export/import activities. Deposit and lending rates are driven by developments in 
global US dollar markets, DRC country risk, and operational cost mark-ups. The central and local governments hold significant balances in some banks (earmarked dollar deposits for investments) but also borrow funds from a few banks to finance administrative expenses. 
4.145.  Correspondent transactions with associated  banks abroad are a significant share of banks' 
activities. These correspondent accounts represent over 25% of banks' assets and over 98% of the 
interbank market activity. They allow banks to conduct the settlement of US dollar-denominated 
transactions, reflecting efforts to hedge domestic political and settlement risks. These holdings of 
dollars in correspondent accounts are particularly expensive for depositors (zero remuneration and subject to high transaction costs). However, lending rates and remuneration of client deposits are 
set freely by authorized banks in the DRC. 
4.146.  According to the authorities, the BCC is co ntinuing to strengthen supervision of banks and 
microfinance institutions. Supervision has benefited from capacity building for the control of financial and prudential statements established in accordance with international accounting 
standards (IFRS). Efforts are continuing to be made with a view to carrying out comprehensive 
on-site inspections following risk-based supervision procedures (Table 4.8). This table shows the apparent solvency of the system as a whole (average ratios that are very high for a regulatory 
minimum of 10%). The low level of bad loans and the high provisioning rate for these could 
explain this apparent solvency. In addition, the proportion of large risk positions in relation to equity has declined slightly over time indicating the relative soundness and quality of the 
Congolese banking system during the period under review. 
4.147.  Moreover, the analysis of bank balance sheets and financial soundness indicators in the 
DRC shows: a predominance (over 50%) of liquid reserves in the bank's consolidated assets, i.e. cash in hand, at bank, at the Central Bank, and short-term advances; a relatively low 
proportion of outstanding loans relative to total bank assets; liabilities consisting predominantly 
of deposits, essentially sight (92%) and term (8%)  deposits, reflecting the virtual non-existence 
of savings accounts as well as the abundance of short-term liquid reserves fuelling the interbank 
market; the high preponderance of sight deposits that can be withdrawn at any moment, with the 
corollary of a lack of long-term resources, stemming from a choice of operating in the short term, which undoubtedly reflects some reluctance vis-à-vis  long-term loans and risks. 
4.148.  The apparent excess liquidity of banks in th e DRC is also explained by the smallness of the 
interbank market, limited access to instruments such as treasury bills, and the lack of development of advanced payment systems (automated teller machines). The uncertainty and WT/TPR/S/339 • Democratic Republic of the Congo 
- 93 - 
  relative distrust surrounding the banking sector which is emerging from a long period of lethargy, 
the high propensity of the population to hold cash, the relatively unattractive remuneration of term deposits, together lead clients who use banks to confine themselves to sight accounts which can be withdrawn at will as necessary. 
Table 4.8 DRC: Financial so undness indicators, 2010-2013 
 2010  2011 2012 2013  
Capital adequacy  
 Regulatory capital to risk-weighted assets 28.8 29.7 28.3 24.5 
 Regulatory Tier 1 capital to risk-weighted assets 21.1  21.2 19.9 17.0  
Asset quality  
 Non-performing loans to gross loans 6.6  6.7 6.3 7.2  
 Non-performing loans net of provision to capital 10.0 10.0 8.3 7.0 
Earnings and profitability n.a n.a n.a n.a. 
 Return on assets 0.7 0.6 0.2 0.9 
 Return on equity 7.9  6.4 2.7 11.7  
 Interest margin to gross income 26.0 32.0 31.0 33.0 
 Non-interest expenses to gross income 73.7  73.5 73.1 73.9  
Liquidity  
 Liquid assets to total assets (liquid asset ratio) 60.0  52.0 n.a  n.a 
 Liquid assets to short-term liabilities 123.0  119.2 121.3 122.0  
Sensitivity to market risk  
 Net open in foreign exchange position to capital -5.0 1.8 5.2 -16.0  
 Foreign currency-denominated liabilities to total liabilities  76.2  77.4 n.a  n.a 
Memorandum items  
 Capital adequacy     
 -SSA 19.4 20.9 n.a n.a 
 - Fragile countries 24.3  34.7 n.a  n.a 
 Return on assets     
 - SSA 2.2 2.2 n.a  n.a 
 - Fragile countries 1.7 1.0 n.a n.a 
 NPLs to total gross loans     
 - SSA 9.8 8.4 n.a n.a 
 - Fragile countries 10.4  12.8 n.a  n.a 
n.a. Not available. 
Note: Prudential norms were altered throughout the observation period. 
Source: Central Bank of the Congo (BCC) , Directorate of Bank Supervision. 
4.149.  In any event, it seems that the general si tuation described above varies from one bank to 
another, as regards apparent solvency, liquid reserv es or the predominance of credit operations in 
relation to total assets. In the absence of a detailed analysis of bank loan portfolios, it is hard to 
judge the real quality of the latter. The banking sector remains weak, despite apparently high capital adequacy ratios (Chart 4.1 and Table 4.8) . The reliability of solvency and other financial 
soundness indicators is compromised by poor data quality, including because of weak application 
of the international best practices for accounting definitions and methods. For example, end-2012 
data for some banks show zero provisioning, balance-sheet data reported to the Central Bank were inconsistent with audited statements, and low-risk weights are applied on exposures to foreign 
correspondents' assets, claims on the State and central government agencies, and collateralized 
claims.
34 
4.150.  Thus, because overdrafts are the principal means of assisting enterprises in the DRC, it is 
not easy to evaluate the real risks. However, according to the information gathered, some banks 
appear to be restructuring overdrafts in advance so  as not to have to consider them as bad loans, 
and others do not categorize commitments according to the risks they represent. Moreover, the 
data on non-performing loans appear unreliable; under the BCC's regulatory framework, many 
banks are only recording unpaid balances rather than the full amount of the non-performing loan. 
                                               
34 International Monetary Fund (IMF) (2014), Financial system stability assessment, IMF Report 
No. 14/315 of October 2015. WT/TPR/S/339 • Democratic Republic of the Congo 
- 94 - 
  Analysis of banking trends is challenging, given changes in reporting requirements and prudential 
norms, as well as the entry and exit of banks.35 
4.151.  Banks' profitability and earnings are weak  and deteriorating, reflecting high operational 
and foreign exchange costs. Fees are a main source  of banks' revenue. Operating in US dollars is 
highly costly, especially for some banks, given that foreign currency settlements are done via 
correspondents (Table 4.8). Furthermore, under Ar ticle 3 of the foreign exchange regulations the 
BCC charges a control fee of 2‰ on all payments made to or received by licensed banks from 
abroad, as well as on all exports without repatriation of foreign exchange. 
4.4.3.2  Non-banking financial services 4.152.  Non-banking financial services (consisting of microfinance, insurance, pension funds and 
other specialized institutions), like the banks, ar e governed by the BCC regulations. Microfinance 
has been growing rapidly since 2011, but remains undeveloped.
36 By end-September 2013, the 
size of the microfinance subsector's balance sheet  was close to US$222 million, with over a million 
accounts opened; savings and loans cooperatives accounted for 60% of the accounts and MFIs for 
the remaining 40%. These activities are largely concentrated in savings and loan services; and as 
in the case of the banks, deposits and loans are mostly in US dollars. Activity remains highly 
concentrated: two institutions account for 51% of deposits and 42% of the credit of the entire 
microfinance subsector. 
4.153.  The microfinance subsector has great potential to support financial inclusion, but it is 
underperforming (Table 4.9) and profitability is very weak. In 2013, only two institutions, accounting for 3% of the assets, were operationally self-sufficient. 
Table 4.9 Number of microfinance institutio ns not meeting the regulatory norms in 2013 
Key indicators June 2013 
Prudential indicators 
 Solvency ratio 13 
 Liquidity ratio 2 
Profitability indicators 
 Operating revenues to operating expenses ratio 34 
 Operating expenses to the average gross loan portfolio 15 
 Return on equity 27 
 Return on assets 18 
Capital levels 
 Capitalization 30 
 Total number of institutions surveyed 36 
Source: Central Bank of the Congo (BCC). 
4.154.  According to the authorities, the operational and financial difficulties affecting some 
savings and loans cooperatives (COOPEC) are linked  to serious governance, financial management 
and internal audit deficiencies.37 In addition, the National Microfinance Fund, a government 
initiative aimed at integrating vulnerable segments of the population into the financial sector with 
a US$2.5 million budget, has not yet started operations. 
4.155.  Law No. 15/005 of 17 March 2015 on the Insurance Code liberalizes the insurance market 
in the DRC.38 Despite the publication of the new insurance law, and pending the actual opening up 
of the market, SONAS has a de facto State monopoly on the Congolese insurance market. SONAS 
is not currently able to meet the Government's mandatory insurance obligations (automobile 
                                               
35 IMF (2014). 
36 Savings and loan cooperatives have existed in the DRC for a long time, but many of them went 
bankrupt during the crisis years (1990s). 
37 By end-March 2013, 37 largely inactive institutions  were put under involuntary liquidation status 
(34 COOPECs and three MFIs) and, by end-Au gust 2013, 63 licences had been withdrawn. 
By end-December 2013, eight out of the 23 MFIs faced difficulties in raising capital levels to the minimum 
required levels. Analysis of the subsector points to the need for its consolidation and the strengthening of 
supervision. 
38 Democratic Republic of the Congo (2015). Law No. 15/005 of 17 March 2015 on the Insurance Code. WT/TPR/S/339 • Democratic Republic of the Congo 
- 95 - 
  third-party liability, sea, river, and air transp ortation, and fire hazard for certain buildings).39 
An audit undertaken by an international firm in 2012 identified a capital shortfall of about US$211 million, as well as numerous operational weaknesses. 
4.156.  Apart from the legal obligation for insurance companies to be public limited companies, 
the new Law No. 15/005 of 17 March 2015 on the Insurance Code does not contain any restriction 
on market access or national treatment for commerc ial presence in terms of the GATS, that is to 
say restrictions, whether or not discriminatory, on the number of providers, value or volume of 
services, assets of providers, number of employees , and reservation for national suppliers of some 
advantages such as land ownership, subsidies or tax advantages. 
4.157.  The new law also provides that Congolese companies may cover risks abroad if authorized 
by the foreign country's legislation. On the other hand, foreign companies may only cover risks 
situated in the DRC if they have a branch established in the national territory. Under 
Law No. 15/005 of 17 March 2015, mandatory insurance in the DRC consists of the following: automobile third-party liability, air transportation civil liability, sea, river and lake and inland 
waterway civil liability, builders liability, fire hazard insurance, and import cargo insurance. 
Insurance companies may provide both life and non-life services. They are free to set their 
premiums, which is currently done by SONAS, the only insurance company operating in the DRC 
pending the actual opening up of the market. 
4.158.  Pension services are provided by the Nati onal Social Security Institute (INSS), a public 
institution which offers very limited coverage (less than 1.6% of the active labour force). Management costs absorb the bulk of the social security contributions, which are among the 
highest in Africa (7% of wages for pensions). The INSS operates through a decentralized model 
of 45 centres. End-June 2013 estimates point to a shortfall in contributions to obligations of CDF 23.8 billion in  2015 (about 0.1% of 2013 GD P) and of CDF 229 billion in 2060 
(1.4% of 2013 GDP). The actuarial liability of the social security system is estimated at 28.3% 
of 2013 GDP.
40 Strengthening the current system would require prompt action to streamline costs 
and significantly increase contributions. 
4.159.  The other non-banking structures include CADECO, the FPI and SOFIDE. The effectiveness 
of these three State institutions is very limited. 
4.160.  CADECO is a State-owned enterprise that provides financial services in rural areas. 
It handles the payment of CDF 146 billion in wages and CDF 47 billion in taxes of public 
enterprises' employees (2012 figures).41 The company is in process of being restructured, and it 
has not had access to the BCC clearing house since 1996. 
4.161.  The FPI was established in 1989 to promot e national industry by financing industrial 
projects. It draws its resources from the industri al promotion tax (TPI) levied on imports (2% of 
the c.i.f. customs value) and on domestic industri al production (2% of the industrial cost price). 
4.162.  In the course of 2014, the FPI collected US$76.3 million, of which 74.14%, or 
US$56.5 million, were devoted to project finance. It grants loans to the industrial sector in general 
and agro-industry in particular with three to five year maturity at an interest rate of 8-10% together with a grace period of between 6 and 12 months. 
4.163.  The FPI is not supervised by the BCC but do es participate in the BCC's credit bureau and in 
the BCC's work in the context of migration toward s the IFRS. The FPI's upstream risk management 
takes place at four levels: screening service, a ssessment service, credit committee and approval 
committee; and downstream management takes place at two levels, portfolio management and 
financed project supervision. However, the FPI possesses neither risk management nor operational 
audit tools. 
                                               
39 According to the FEC, a number of companies have  taken out insurance services abroad after paying 
the mandatory premiums owing th e limited capacity of SONAS. 
40 IMF (2014). 
41 It operates through its 93 operating centres in the country and its 669 employees. It also provides 
salary advances to its customers (CDF 4.8 billion by end-2012) at monthly rates of 5–10% interest for 
6 months maximum. In 2012, non-performing loans from the Government reached US$46 million and the year results improved only because of a questionable reversal of US$29 million in provisions. WT/TPR/S/339 • Democratic Republic of the Congo 
- 96 - 
  4.164.  A 2015 parliamentary commission revealed serious problems in the governance of the FPI, 
45.37% of whose total loan portfolio (about US$315 million) was in arrears at end-2014. It should be pointed out that this amount of about US$140  million represents the accumulated stock of 
arrears for the FPI's 25 years of existence. These loans are guaranteed by real property mortgages 
for which the FPI holds the title deeds. However, the administrative and legal machinery for 
enforced recovery is not conducive to enabling the FPI to recover these sums by these means. 
4.165.  In view of the difficulties it has encounter ed in recovering these debts, largely owing to the 
complexity of the administrative and legal procedures, the FPI has explored the institutional 
mechanism of recovery of public claims. To this end, it has submitted to the Government, through the Ministry of Industry, two texts that were ad opted by its governing board. These are the draft 
law or Ordinance-Law granting the FPI the preferen tial right of the Public Treasury; and the draft 
Decree establishing the implementing procedures fo r the preferential right of the Public Treasury 
to be granted to the FPI. 
4.166.  SOFIDE is the financial development company with a large State ownership stake, with a 
mandate to promote the medium- and long-term financing of small and medium-sized enterprises 
(SMEs).
42 As part of its efforts to enhance SME financing in 2012, the Government injected 
US$22 million in capital, and some additional US$40 million is expected in the near future. 
By end-September 2013, SOFIDE had funded about 63 SME projects for US$20 million with 
three months to three and a half year collateralized loans at 15% interest. Oversight mechanisms are weak and SOFIDE lacks proper risk management controls; an independent review of its financial situation is needed.
43 Some form of collaboration with the banking system to reinforce 
SME financing could also foster greater effectiveness. 
4.4.4  Transport 4.167.  The DRC is bordered by nine countries and has a 40-km coastline on the Atlantic Ocean 
(Section 1). The country depends heavily on its neig hbours for access to regional or international 
markets. Mobility within the country is one of the main challenges facing the DRC in order to 
achieve sustainable development. Multimodal tran sport therefore appears as a major issue to be 
addressed, and the DRC must optimize the potential of each mode, i.e. land (road and rail), river, 
lake, maritime and air transport. 
4.168.  The DRC is a country of subcontinental dimensions, much of which has no access to 
the sea. The distances to be covered and transp ort conditions act as a tax on exports, by 
increasing the transport costs for exported go ods and the costs of inputs into the country. 
The World Bank estimates this additional cost at  about 30 to 40% of the normal export cost.
44 
These costs have many sources: the level of decay of rail and port infrastructure, both at Boma 
and Matadi, the slowness of customs procedures, security on roads (lack of security creates the 
need for controls and sometimes police escorts within the territory, which slows down traffic), and the state of roads. The high cost of building and rehabilitating new transport infrastructure, 
together with the equally high cost of transport, is a major constraint on economic development. 
The logistics performance index of the DRC, which is below the African average, indicates the country's poor performance in this field to bring about a substantial reduction in logistics and transport costs (Chart 4.2).
45 
                                               
42 Its activities were suspended between 1990 and 2012 after international assistance had ceased; its 
only revenue derived from the rental of  its property assets and the granting  of three- to six-month loans under 
a US$1.5 million portfolio. 
43 IMF (2014). 
44 World Bank (1996). Transport costs are in themselves a form of natural protection of which the level 
depends on their scale. 
45 The overall ranking of the Logistics Performance In dex reflects perceptions of a country's logistics 
based on the efficiency of customs clearance procedures , the quality of trade and transport infrastructure, the 
ease of arranging competitively priced shipments, the quality of logistics services, the ability to track and trace consignments, and the frequency with which shipments reach the consignee within scheduled delivery times. The index goes from one to five, with the highest score representing the best perfo rmance. The data used in 
the ranking come from Logistics Performance Index survey s carried out by the World Bank in partnership with 
university and international institutions as well as private companies and professionals involved in the international logistics market. WT/TPR/S/339 • Democratic Republic of the Congo 
- 97 - 
  4.169.  The Constitution of the DRC establishes that  maritime, river and lake navigation, air traffic 
management, rail transport, and the national highway network are all the responsibility of the central government alone. Three ministries are involved: the Ministry of Transport and Communications, the Ministry of State-owned Ente rprises, and the Ministry of Public Works and 
Infrastructure. The Ministry of State-owned Enterprises and the Ministry of Transport and 
Communications share responsibility for supervising State-owned enterprises in the transport sector, and this poses problems of coordination. 
4.170.  Transportation in the DRC was previously a monopoly but is now witnessing the gradual 
entry of private-sector players in almost all modes of transport. Yet competition has come about in the sector with no clearly defined rules. One of the Government's priorities is to improve the efficiency of delivery of these services; however,  State intervention remains high, which renders 
essential services inefficient and costly. All told, the government agencies involved in the transport 
sector in the DRC generate an estimated turnover of US$400 million, or between 3 and 5% of GDP. Service providers are subject to several taxes and various controls (Section 3). 
Chart 4.2 Logistics performance indicator of the DRC, 2014 
0.00.51.01.52.02.53.0
LPI Efficiency of
customs clearance
proceduresQuality of
infrastructureEase of arranging
competitively
priced shipmentsQuality and
competence of
logistics servicesAbility to track
and trace
consignmentsFrequency with
which shipments
reach consignee
within scheduled
delivery timesSub‐Saharan Africa Democratic  Republic of the CongoScore: 1 (low) to 5 (high)
 
Source: World Bank. Viewed at: http://lpi.worldbank.org . 
4.171.  The transport sector is under the authority of the Ministry in charge of transport, which is 
responsible for formulating and implementing the relevant policy. The long-term objective is to 
open up the country both internally and ex ternally. The actions envisaged address both 
infrastructure and the regulatory framework, and concern maritime, river and lake transport as well as road and air transport. 
4.4.4.1  Maritime, river and lake transport 
4.172.  The DRC has a dense network of some 15,000 km of classified and categorized waterways 
including rivers and lakes, so that transport by boat is possible across much of the territory. Most river transport is provided by small-scale in formal private operators. The Transport and Ports 
Company (SCTP, formerly ONATRA) is the main operator. According to the authorities, the volume 
of traffic is about 2 million tonnes of cargo per year for river transport alone. At a cost of US$0.05 per tonne/km, river transportation is a highly competitive mode. However, it has the 
drawback of being slow and is ther efore limited to non-perishable goods. River navigability is also 
limited by problems of buoyage and dredging. 
4.173.  Matadi is the country's main seaport,  with an estimated annual capacity of about 
2.5 million tonnes. The DRC also uses the ports of neighbouring countries under multimodal 
transport arrangements, which are affected by problems of intermediate reloading. WT/TPR/S/339 • Democratic Republic of the Congo 
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  4.174.  Goods and passenger river transportation is relatively developed in the DRC, both in the 
direction of Brazzaville and towards the interior. The Congo River crosses the country, starting from the south and flowing through several provinces, with vary large navigable tributaries. 
4.175.  Cabotage is authorized for sea, river or lake transport, but carriers must obtain approval in 
order to begin operations. It is reserved for Cong olese flag and/or regional partners of the DRC, 
in the latter case subject to reciprocity. With regard to the merchant fleet, the DRC does not have any ships of more than 1,000 deadweight tonnes (DWT) registered under its flag. The last fleet 
under the Congolese flag was sold in 1994, since when the national maritime company, 
Lignes Maritimes Congolaises SA (LMC  SA), operates through chartering. 
4.176.  Overall the legal framework for maritime transport is based on the conventions of the 
organizations to which the country belongs, such  as the IMO, United Nations, MOWCA, UNCTAD 
and CICOS. Maritime transport is liberalized in th e DRC, but subject to conditions under the terms 
of the Congolese Maritime Code, in particular Circular No. 0001CAB/MIN/TVC/2015 of 9 May 2015 on the conditions for participation in Congolese maritime traffic. The DRC is a signatory of the 
United Nations Convention on the Code of Cond uct for Liner Conferences (1974) and a member of 
the United Nations Convention on the Carriage of  Goods by Sea (1978). The maritime agreement 
between the DRC and Belgium was subsequently extended to the EU. 
4.177.  The Ministry of Transport and Communicati ons is responsible for the regulation of the 
subsector, through its Maritime and Waterways Directorate, which is also responsible for issuing approval certificates. The River Navigation Board (RVF) and the Congolese Seaways Company (CVM S.A.) are the two national agencies responsi ble respectively for the supervision of dredging, 
maintenance of navigable rivers and the buoy age of the whole of the country's waterways 
network. 
4.178.  Cargo management is entrusted to the Multimodal Freight Management Office (OGEFREM), 
which became an administrative and technical public institution under the reform of the 
State-owned enterprises (Section 3). Its missions  were also expanded and now cover Congolese 
cargo from end to end (multimodal transport). OGEFREM also deals with matters relating to transit 
and regional integration in the transport fiel d, and has established the electronic import 
information form (FERI) and the destination certificate (AD) in order to facilitate cargo tracking. 
4.179.  OGEFREM plays a role in export and import activities, inter alia , by: (i) charging levies on 
maritime freight
46; (ii) requiring importers to obtain (against payment) the FERI introduced 
in 2005; (iii) requiring ship operators to sign an accession contract in order to have the right to 
call at Matadi; and (iv) by means of agency contracts with forwarders (Section 3.2). 
4.180.  The following import levies are assessed: 1.8% of the f.o.b. value of the freight invoiced 
by the ship operator and charges for the FERI (Section 3). Altogether the charges made by 
OGEFREM may amount to 1.88% of the c.i.f. value of imports. The utility of OGEFREM's activities is strongly contested by shipping agents, freight forwarders and even shippers, who view these 
levies as tantamount to taxes (with no service in return). All these charges come in addition to 
ordinary import duties and taxes (Section 3). 
4.181.  In the context of its strategy to revitali ze the subsector, the Government has taken various 
measures, including the banning in June 2014 of 38 taxes and fees, the levying of which was 
considered illegal for river and lake transport.
47 
4.182.  During the period under review, the DRC has also undertaken the rehabilitation of 
navigation infrastructure and equipment. The Government has negotiated and obtained financing 
from its development partners for certain projects which have improved service quality. These 
include in particular the Multimodal Transport Project, the River and Lake Navigability Improvement Project, and the Kalemie Port Desilting Project. Goods and passenger traffic has 
been restored on the Kinshasa-Kisangani line (Congo River) in September 2015 thanks to the 
rehabilitation of the vessel ITB KOKOLO, thereby reducing travel time from 28 to 17 days. 
                                               
46 Democratic Republic of the Congo (2009), Decree of 3 December 2009 establishing the statutes 
of the Multimodal Freight Ma nagement Office (OGEFREM). 
47 Democratic Republic of the Congo (2014), In terministerial Order No. 003/VPM/MIN.BUDGET/2014 
of 19 June 2014. WT/TPR/S/339 • Democratic Republic of the Congo 
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  4.183.  Ordinary company tax law applies to maritime transport companies, and there is no special 
regime based on tonnage or regime for the subsidization of the merchant navy (with respect to shipbuilding and/or operation).
48 The DRC applies the principle of national treatment for port 
duties and more generally for port service charges.  It does not apply any differential treatment as 
between foreign partners on the basis of their flag. 
4.184.  In addition to the international provisions , the DRC uses the Maritime Navigation Code for 
registration purposes. The shipowner must submit an application for a shipbuilding authorization 
together with the plans of the ship to be built. Th e plans must be approved by the shipyard office 
for the building to take place. The shipowner mu st then apply for the ownership deed, attaching 
the shipbuilding authorization an d plans. The Maritime and Waterways Directorate then sends a 
team of experts for tonnage measurement and inspection of the newly built ship in order to 
determine its capacities before it can be registered. 
4.185.  In order to register a foreign-flag ve ssel in the DRC, shipowners must apply for a 
provisional clearance certificate accompanied by a "certificate of deletion" of the ship to the 
Ministry of Transport and Communications. A te am of experts of the Maritime and Waterways 
Directorate has to carry out an in situ inspection of the ship's seaworthiness. When the vessel has 
been delivered, the Directorate will issue the de finitive clearance certificate followed by the 
issuance of registration. 
4.186.  Access to professions such as carrier, customs broker, freight forwarder and shipping 
agent has been liberalized.  
4.187.  Apart from the UNCTAD Code of Conduct for Liner Conferences and the bilateral agreement 
with Belgium (expanded to the European Union), the DRC has signed other agreements containing 
cargo-sharing clauses on a 40-40-20 basis. The DRC has also signed maritime agreements providing for privileged treatment in terms of access to ports, port charges and handling, and 
shore establishments with a number of countries (Box 4.2). 
4.188.  The DRC ratified the ISPS Code on port security in 2004. The ports of Boma and Matadi 
are eligible under the United States Container Security Initiative (CSI) programme and 
prices/charges are set freely.  
                                               
48 Democratic Republic of the Congo (2013). La w of 27 February 2013 on the nomenclature and 
procedures for levying duties, taxes and fees in the DRC. WT/TPR/S/339 • Democratic Republic of the Congo 
- 100 - 
  Box 4.2 Agreements on transpor t services signed by the DRC 
Maritime Agreements signed by the DRC 
 
 Agreement between the DRC and the Russian Federation signed at Moscow on 10 December 1976;  
 Agreement between the DRC and Portugal si gned at Kinshasa on 5 February 1983; 
 Agreement between the DRC and the United States signed at Kinshasa on 24 February 1988; 
 Agreement between the DRC and South Africa signed at Kinshasa on 16 March 2006; 
 Agreement DRC – Angola, Luanda, 18 October 1978; 
 Agreement DRC – Belgium, Kinshasa, 5 March 1981; 
 Agreement DRC – Brazil, before the establishment of OGEFREM; 
 Agreement DRC – Bulgaria, Sofia, 18 September 1980; 
 Agreement DRC – China, Kinshasa, 10 April 1974; 
 Agreement DRC – Côte d'Ivoire, Kinshasa, 27 February 1984; 
 Agreement DRC – South Korea, Seoul, 15 September 1985; 
 Agreement DRC – Egypt, Cairo, March 1989; 
 Agreement DRC – Gabon, Libreville, 5 June 1985; 
 Agreement DRC – Guinea Conakry, Kinshasa, 30 September 1980; 
 Agreement DRC – Equatorial Guinea, Malabo, 8 November 1986; 
 Agreement DRC – Italy, Rome, 9 May 1973; 
 Agreement DRC – Morocco, Rabat, March 1985; 
 Agreement DRC – Mozambique, Maputo, 17 July 1980; 
 Agreement DRC – Portugal, Kinshasa, 5 February 1988; 
 Agreement DRC – Togo, Kinshasa, 1989. 
 
Agreements on road transport signed by the DRC 
 
 Agreement between the DRC, Zambia and Namibia establishing the Walvis Bay–Ndola–Lubumbashi 
Corridor signed on 5 March 2010 at Livingstone; 
 Agreement establishing the Nort hern Corridor Transit and Transport Coordination Authority 
(ACTT-CN); 
 Agreement establishing the Central Corridor Transit Transport Facilitation Agency (AFTT) 
Source: Information provided by the authorities. 
4.4.4.2  Air transport 
4.189.  For a country the size of the DRC, air transport represents a major issue in terms of both 
challenges and opportunities. Air transport allows rapid travel between the main towns of all the 
provinces as well as the many centres on Congol ese territory that have airport infrastructure 
(there are 237 airports, with 26 paved runways). However, air transport costs are high and thus 
limit the options to very high-value goods, whic h is rarely the case of unprocessed agricultural 
products or other high-tonnage goods. 
4.190.  The 53 largest airports and aerodromes (26 with paved runways) are managed by the 
Air Navigation Board (RVA), a State-owned enterprise . Four of these are the international airports 
of Kinshasa, Lubumbashi, Kisangani and Goma. There are also other airfields belonging to private companies (agricultural and mining companies), religious faiths (Catholic, Protestant and Kimbanguist) and the Congolese Institute for Na ture Conservation (ICCN). The RVA is also 
responsible for air navigation and security servic es. Besides the RVA, the institutional framework 
comprises: the Civil Aviation Authority (A AC/DRC) established by Decree No. 11/29 of 
10 June 2011, the Permanent Bureau for Aviation  Accident and Incident Investigation (BPEA) 
established by Decree No. 12/035 of 2 October 2012, and the Meteorology and Satellite Remote 
Sensing Agency (METTELSAT). 
4.191.  Civil aviation is governed by Law No. 10/014 of 31 December 2010 on civil aviation. Under 
this law, aerodromes may be created by the State or by the private sector subject to authorization 
and under the conditions laid down by the State. The law provides that domestic transport must be carried out by companies incorporated under Congolese law; cabotage transport is prohibited, unless authorized by the competent authority. The DRC has not concluded any open skies 
agreements. The legal framework has also been supplemented by a number of regulatory texts 
laying down in particular the conditions for access to the profession of supplier of ground handling services in airports and aerodromes open to public air traffic, and for the exploitation of air traffic 
rights. WT/TPR/S/339 • Democratic Republic of the Congo 
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  4.192.  Some service activities at N'djili/Kinshasa international airport, the country's main airport, 
are in the process of being granted under concession to the private sector, in the form of a national and foreign company incorporated under Congolese law, for cleaning, parking, catering and duty-free shop services. 
4.193.  The DRC has no regulations or legislation prohibiting or limiting the capacity of foreign 
airline companies to sell their tickets by the ch annels of their choice (travel agencies, airport 
counters or internet). 
4.194.  The DRC does not have any aircraft maintenance and repair workshops (MROs) certified by 
the United States FAA or the European EASA. Foreign airline companies are authorized to engage in self-handling providing the handling equipmen t is approved by the AAC. However, mutual 
handling is not allowed. Third-party ground handlers meeting the technical and legal conditions 
governing operations and establishment are free to set up in the DRC. 
4.195.  Until October 2015 the DRC did not have a functioning State-run air transport operator. 
The country is served by several private operators using very old aircraft, most of which are 
substandard and ply domestic routes only. On 9 October 2015 the Government launched a new 
State-owned air company (CONGO AIRWAYS) with  the aim of improving coverage and service 
quality. At end-February 2016, its fleet consisted of two aircraft exclusively operating domestic 
routes. 
4.196.  Ministerial Order No. 073/CAB/MIN/TVC/2014 of 17 November 2014 regulates the 
exploitation of air traffic rights in the DRC. Th e operation of international flights to the DRC by 
foreign companies is subject to bilateral and multilateral agreements. Skies are open up to the 
fifth freedom of the air; in practice the fifth freedom is not automatic but subject to negotiations, 
in accordance with the above-mentioned Order. 
4.197.  The DRC is served by the following air companies operating international links (country 
ownership is indicated in brackets): Asky Airl ines (Togo), Air France (France), Air Ivoire 
(Côte d'Ivoire), Solotanta Aviation (Gabon), West air Benin (Benin), Ethiopian Airlines (Ethiopia), 
Kenya Airways (Kenya), Royal Air Maroc (Morocco), Brussels Airlines (Belgium), South African 
Airways (South Africa), Turkish Airlines (T urkey), Camair-Co (Cameroon), TAAG (Angola), 
Egyptair (Egypt), CARGOLUX (Luxembourg), Emirates Airlines (United Arab Emirates) and Proflight (Zambia). 
4.198.  The conditions of establishment of air companies in the DRC are governed by Decree 
No. 12/030 of 2 October 2012.
49 Apart from establishment conditions, the Decree also lays down 
the conditions for the granting of air service operation licences and the air carrier certificate. There are no restrictions on the nationality of investors, in accordance with the OHADA Uniform Act. 
However, the headquarters must be established in the DRC. This regulation was notified to the 
International Civil Aviation Organization (ICAO). As regards the authorization of charter flights, the DRC's policy operates on a case-by-case basis; the country does not apply an "open window" 
policy. 
4.199.  Airport charges
50 are governed by Orders Nos. 410/CAB/SG/TC/950/96 of 
4 December 1996 and 409/CAB/MIN/TVC/082/2009 of 3 December 2009, as well as by Decision No. RVA/DG/DC/730/0768/2012 of 26 March 2012 setti ng the rates for aviation and non-aviation 
charges applicable to domestic and international traffic in the DRC and Departmental Order 
No. 85/01/001 of 2 January 1985 establishing the procedures for the invoicing and collection of fees and other amounts due to the RVA. In additi on, a fee of US$50 (payable in cash) to be paid 
into the Infrastructure Development Fund is levied on every embarking passenger and per kilo 
of cargo on embarkation and disembarkation on international flights, and on embarkation only on domestic flights. There are also several other fees and charges, including: (i) a landing fee that 
increases with the weight of the aircraft; (ii) an overflight fee, that increases with the weight of the 
aircraft; (iii) a parking fee of US$0.1 multiplied by the number of hours of parking and the weight; 
                                               
49 Democratic Republic of the Congo (2012). Decree No. 12/030 of 2 October 2012 establishing the 
conditions for the granting of operating licences  for air services and air carrier certificates. 
50 These are mainly landing fees; airfield lighting f ees; parking fees; fees fo r the use of facilities 
equipped to receive passengers an d cargo; and overflight fees. WT/TPR/S/339 • Democratic Republic of the Congo 
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  (iv) a passenger fee of US$25 levied per person; and (v) a US$200 lighting fee for each landing 
and take-off. 
4.200.  In order to improve airport security and infrastructure, the Government has launched 
a wide-ranging programme of renovation with the establishment of the Infrastructure 
Development Fund and the support of the Africa n Development Bank (ADB), the German agency 
for international cooperation (GIZ) and other partners, as well as its own funds. Achievements over the period 2010-2015 include: the constructi on and operation of a new international terminal 
at N'djili (Kinshasa) international airport; the building of new modern control towers; the 
rehabilitation of runways; the purchase of security equipment in the international airports of Kinshasa and Lubumbashi; the partial or total rehabilitation of the Kolwezi, Lodja, Gemena, Mbandaka, Isiro and Kananga airport terminals; the rehabilitation of the runways of Goma, Kolwezi 
and Moanda airports; and the training abroad of air traffic controllers (ATCs), maintenance 
technicians (RTCs) and fire brigade personnel. 
4.201.  Together these efforts have resulted in the improvement of air safety by increasing the 
radio communication coverage rate of DRC airspace from 20% in 2013 to 75% in 2015. 
4.202.  Moreover, since April 2013 the DRC has been undertaking the process of certification of air 
transport services for the purpose of cleaning up the sector and improving security. It accordingly 
underwent a second ICAO audit from 15 to 23 January 2013. Following this audit, the country 
established a corrective action plan to address the unresolved Protocol Questions (PQ) in accordance with the recommendations made. 
4.203.  The DRC is a member of the International Civil Aviation Organization (ICAO) and the 
African Civil Aviation Commission (AFCAC). It is also a signatory of the COMESA Multilateral Air 
Transport Agreement of 1999.
51 The DRC has also ratified the Chicago Convention and thus has 
undertaken to guarantee civil aviation safety by complying with the ICAO Standards and 
Recommended Practices (SARPs). 
4.4.4.3  Rail transport 4.204.  The DRC's railway network is relatively undeveloped (5,033 km of three different lines). 
It is in a poor state and can serve only some localities, essentially the Kinshasa-Matadi artery and 
certain areas of the Kasaïs, Katanga and Maniema. It is divided into three sections: Eastern (3,641 km), Western (366 km + 287 km) and Central (187 km). Apart from these three lines, there are subsidiary lines operated by producing companies to transport their mining, agricultural 
and petroleum products. Cabotage by rail is inoperable de facto in the DRC because of the 
difference in the track gauges of the lines as well as the fragmentation of the railway network. 
4.205.  Rail transport including suburban services  is operated by three State-owned companies 
that run three distinct networks: the Haut Uelé railway company (Central network), the Congolese 
National Railway Company (SNCC), for the Eastern network, and the Transport and Ports Company (SCTP) for the Western network. 
4.206.  The rail sector operates under a State monopoly and the legal framework has not changed 
since the Ordinance-Law of February 1954, which is the main legislation governing rail transport activities. 
4.207.  With the exception of a few initiatives, the Government does not have a policy to develop 
this subsector. During the period 2010-2015, th e Government's strategy, with the support of 
donors, has been to focus investment on three areas, namely the re-opening of lines, restoring maintenance and management, and social measures to accompany reforms. 
4.208.  In September 2015, the SNCC acquired a fleet of 38 locomotives, 12 of which are in 
operation. This rolling stock is intended for domestic goods and passenger traffic, with the possibility of running on other interconnected bo rder networks. As a result, travel time on the 
Lubumbashi-Kindu, Lubumbashi-Kalemie and Lubumbashi-Mwene Ditu segments has been 
significantly shortened. 
                                               
51 Viewed at: http://www.comesa.int . WT/TPR/S/339 • Democratic Republic of the Congo 
- 103 - 
  4.209.  In July 2015, after ten years of interruption the SCTP resumed passenger rail services 
between Kinshasa and Matadi, after acquiring a first batch of rolling stock. The cost of train travel 
from Kinshasa to Matadi and vice versa has been set at US$87 for luxury class, US$60 for first class, and US$16 for second class. 
4.210.  In addition, the agreement signed between the DRC and Angola has led to the re-opening 
of the Benguela railway. 
4.4.4.4  Road transport 
4.211.  The DRC's road network consists of about 152,400 km of national roads, of which only 5% 
are paved, 86,871 km of agricultural service ro ads (for which the Directorate of Farm Roads 
(DVDA) is responsible), 58,129 km of general interest roads (RIG), for which the Highways Office (OR) is responsible, and 7,400 km of urban roads under the responsibility of the Office of Roads 
and Drainage (OVD). It is organized into two ma in types of network, namely the national road 
network and a provincial road network that is su bdivided into a network of priority and secondary 
roads. The two main highways in the national road network are the East-West highway linking the 
port of Matadi and Lubumbashi via Kinshasa, and the North-South highway linking Lubumbashi to 
Goma and Mbuyi-Mayi and continuing to Kisangani. Road transportation is provided by a small number of fiercely competing informal enterprise s that often overload their trucks. Despite the 
competition, road transport costs are generally very high. Although road transport is the mode 
most used to distribute agricultural produce and domestic cargo, inland road cargo services are still undeveloped. 
4.212.  After the successive failures of the Congolese Transport Office (OTC), the Zaïre Transport 
Company (SOTRAZ) and the Congolese Urban Transport Company (STUC), a programme to 
modernize urban transport was undertaken, leadin g to the establishment under Decree No. 13/001 
of 10 January 2013 of a public transport company, TRANSCO, which has been operational since 
February 2013. The Government also supported th e creation on 20 October 2014 of an association 
of private transport professionals (Esprit de Vie), operating as a cooperative. The Government entirely financed the purchase of vehicles which it  placed at the disposal of the cooperative under 
a leasing arrangement. 
4.213.  Traffic is mainly concentrated around the cities and traffic volumes are relatively low 
compared to the average of neighbouring countries. Some parts of the country are still inaccessible by road. The quality of the transport corridors is judged mediocre by the specialized 
indicators and in particular the World Bank Logistics Performance Index (LPI) (Chart 4.2). 
The result is a bottleneck that hinders the development of the DRC's trade with its neighbours. 
4.214.  The maintenance of general interest roads, bridges and ferries has been entrusted to the 
OR, that of urban roads to the OVD, and that of  agricultural service roads (farm roads) to the 
DVDA. There is a National Road Maintenance Fund (FONER), a public entity under the responsibility of the Ministry in charge of infrastructure and works. The FONER is financed by the 
receipts from fuel taxes, driving licences, road tolls and vehicle import taxes. Most of the Fund 
(about 95%) is allocated to the national budget every year for the current maintenance of the road network. FONER's resources have been growing over the last five years, rising from US$25 million in 2009 to US$102 million in 2013, for a cumulative total of about US$375 million between 2009 
and end-March 2014. According to the authorities, FONER's annual receipts are distributed on the 
following basis: 5% to FONER for its operation (wages and other charges); 40% to the provinces for road maintenance and 55% to the central govern ment to finance roads under the responsibility 
of the OR and OVD. A road toll has been introduc ed in the framework of the road rehabilitation 
programme. There are persistent problems regarding the implementation of regulations to limit vehicle weights on certain routes.
52 
4.215.  Road transport (of goods and passengers) is in principle reserved for companies 
incorporated under Congolese law; in practice, informal sector operators provide some of the taxi and taxi-bus services. Goods transport costs are set at the discretion of the operators. In contrast, urban passenger transport costs are negotiated between the Government and the transport unions 
and are then submitted for approval to the Mini stry responsible for the economy. The fleet of 
                                               
52 For example, in Nord-Kivu, the charges are as follows: US$25 dollars for trucks, US$12 for vans and 
US$6 for cars. WT/TPR/S/339 • Democratic Republic of the Congo 
- 104 - 
  vehicles reserved for goods and passenger transport is limited and this is spawning serious urban 
transport problems. Competition by small informal enterprises that regularly overload their vehicles is not making for private sector development in the transport sector with a view to any substantial lowering of transport costs, which for the time being continue to be very high – as 
much as US$0.15 per tonne/km. According to th e authorities, cabotage is permitted and 
operational. 
4.216.  Road transport is governed by a set of la ws and regulations that comprise the regulatory 
framework.
53 The Ministry of Transport and Communicati ons issues the orders granting approval 
of road transporters, subject to conditions of professional competence and financial solvency. Road transporters are supposed to pay various fees (passenger transport authorization, goods transport authorization, technical inspection certificate) that concern them. Foreign road transport 
operators must show their documents at the Congolese border (international transport 
authorization, international transport waybill) and pay the foreign vehicle toll at the border post. The itinerary is indicated on the foreign road transporters' waybill. 
4.4.5  Tourism 
4.217.  The DRC has a great, diversified tourist potential owing to its biodiversity, abundant water 
resources
54, safari parks55, imposing mountains, varied climate and ethnic and cultural diversity. 
The DRC ranks 10th among the world's mega-biodiversity countries and boasts 480 species of 
mammals, 565 species of birds, 1,000 species of fish, 350 species of reptiles, 220 species of amphibians and over 10,000 angiosperms. In 2014 the Government identified 1,142 sites comprising the country's biodiversity of exceptional parks and reserves, mountains, climatic 
variety, ethnic diversity and cultural importance. 
4.218.  The DRC's forest covers about 70% of the national territory, with protected areas, wildlife 
and hunting reservations that contain diverse ecosystems. The country should position itself as a 
top destination for the discovery of tropical forests, savannah and its many iconic species such as 
the mountain and lowland gorillas, and the okapi, a ra re species found only in the DRC. In addition 
to eco-tourism, which has potential thanks to the diversity of the DRC's ecosystems and cultural 
heritage, several other forms of tourism could be developed, including cultural tourism – there are 
over 400 ethnic groups with diverse customs and historical heritage; agro-tourism; "health and medicinal plant-related" tourism; safari photo and hunting tourism, given the country's wealth of animal resources; business tourism and conferences; and sporting tourism. 
4.219.  Despite this huge potential, tourism has suffered greatly from the armed conflicts in the 
eastern part of the country, which is considered the jewel in the crown of Congolese tourism. The conflicts have destroyed the infrastructure, which explains why tourism is struggling to take 
off. The tourist industry, chiefly the hotel and restaurant subsector, contributes very little to the 
country's GDP (Section 1). 
4.220.  Hotel capacity is very limited. It is concentrated in Kinshasa, which alone has 307 hotels 
classed from one to five stars, with a total of  about 5,536 rooms and 5,643 beds. Facilities for 
hosting international conferences and congresses  are likewise very limited. Moreover, there are 
very few international hotel chains that could establish a broad network of cooperation with travel agencies and other related services. The country does not have an efficient statistical system for 
tourism. The underfinancing of the sector complicates marketing and advertising operations to 
attract foreign tourists. Lastly, the sector lacks qualified personnel, which acts as a constraint on investment. 
                                               
53 Ordinance No. 89/139 of 10 June 1989 amending and supplementing Ordinance No. 79-297 
of 27 December 1979 on the basis, rates and modalities fo r the collection of administrative and legal taxes and 
fees to be levied at the initiative of the Depa rtment of Transport and Communication; Law No. 013/002 
of 23 February 2013 establishing the nomenclature of central government duties, taxes and fees; and Interministerial Orders Nos. 065/CAB/MIN/TV C and 310/CAB/MIN/FINANCES of 26 November 2011 
establishing the rates of the duties, taxes and fees to be levied at the initiative of the Ministry of Transport and Communications, ordinance of the new Highway Code. 
54 The country has many lakes rich in fish, including Lake Tanganyika, which has the world's highest fish 
density. 
55 Four of the DRC's national parks are now UNESCO world heritage sites. WT/TPR/S/339 • Democratic Republic of the Congo 
- 105 - 
  4.221.  Tourist infrastructure in the DRC as a whol e consists essentially of hotels owned by private 
investors. The State has retained only a partnership in two Kinshasa hotels and one hotel in Lubumbashi, the country's second city. The total number of hotels was 3,742 in 2015 with a total 
capacity of 48,080 beds. The occupation rate wa s about 60% for beds and 70% for rooms in 2015. 
The number of non-resident (tourist) arrivals has risen steadily in recent years, from 81,117 in 
2010 to 333,563 in 2014, reflecting a revitalization of this sector after several years of stagnation. 
There are some medium-sized private hotels in Kinshasa and elsewhere in the country. 
4.222.  Tourism is placed under the authority of th e Ministry of Tourism, which is responsible for 
formulating and implementing the country's tourism policy. It is supported by the National Tourism 
Office (ONT), a public legal entity entrusted with technical and promotional activities and responsible for promoting national and international tourism by all suitable means, sometimes in 
competition with the private sector. The ONT does not have sufficient material, financial and 
human resources, or any decentralized services, and is not capable of responding to the sector's development needs. According to the authorities, a new operational framework must be defined 
and established. 
4.223.  Hotels are classified by the Ministry of Tourism, in principle every two years; other tourist 
establishments are not subject to classification as yet. However, according to the authorities, 
in 2015 93% of establishments representing 80% of room capacity were not classified. 
No classification has taken place for several years. Operators set prices for rooms and services at their discretion. 
4.224.  The tourist industry is undeveloped in the DRC, whereas it is flourishing in neighbouring 
countries, even those that have only recently entered the tourism market. Tourism suffers from 
a number of problems that greatly handicap its development in the DRC. The number of visitors is very small and appears to consist basically of business travellers and conference participants. 
There are many tourist attractions but most of these have not been developed. Apart from the 
geopolitical context of recent years, which has not been conducive to the long-awaited growth of tourism activities, it should be noted that the very difficult conditions and very high cost of 
obtaining an entry visa to the DRC are real constraints on the development of tourism. The DRC 
entry visa is one of the most expensive in the wo rld. Tourism is still viewed as "experimental" 
insofar as it is very undeveloped and regulated, and government measures are sometimes contradictory, as illustrated by the highly restrictive and costly regulations governing entry visas. 
Nevertheless, according to the authorities, efforts are now being made to make the DRC a major 
tourist destination. 
4.225.  The Congolese authorities have launched so me projects for the development of industrial 
activities and they are encouraging the emerge nce and development of the tourism industry. 
In July 2013 the DRC accordingly updated its integrated national master plan for the development of tourism 2015-2030, overhauling a number of legal and regulatory texts for the sector 
in May 2014, and took the option of promoting eco- tourism, cultural and activity-based tourism, 
and educational tourism in partnership with the private sector. In addition, a security corps for national parks and assimilated natural reserves (CorPPN) was set up in June 2015 in order to beef up security in the country's protected areas. At regional level, on 14 July 2015 the DRC 
signed protocols for tourism development c ooperation with South Africa and Zimbabwe. 
4.226.  Apart from the ONT, the private sector, consisting of travel agencies, hoteliers, 
transporters and restaurateurs, is involved in tourism through the FEC and the Confederation of 
Small and Medium-sized Enterprises (COPEMECO). The DRC has been a member of the Regional 
Tourism Organization of Southern Africa (RETOSA) since 1998, and takes advantage of the annual meetings of that network to raise its commercial profile in tourism. Besides, the Congolese 
Institute for Nature Conservation (ICCN) works in partnership with the GIZ to facilitate tourism in 
protected areas.
56 
4.227.  A Tourism Promotion Fund has been created to support the sector and tourist operators, 
financed by a levy of 5% on hotel bills, US$30 on every plane ticket and US$30 on every boat 
ticket on international lines. For example, 60% of receipts from activities in protected areas should 
go towards their operating, upkeep and maintenance costs, and of the remaining 40%, 30% would 
                                               
56 The ICCN manages the DRC's protected areas (9% of the national territory, comprising seven national 
parks and 63 wildlife and hunting reservations). WT/TPR/S/339 • Democratic Republic of the Congo 
- 106 - 
  be allocated to local communities and 10% would contribute to the operation of ICCN 
headquarters (Section 3). 
4.228.  Under the Investment Code, general tax incentives may be provided to attract investment 
(both national and foreign). According to the authorities, measures specifically targeting tourism 
are under study. Domestic or foreign companies wishing to operate tourism-related activities must 
obtain from the Ministry of Tourism an authorization or a non-transferable operating licence; such companies are also subject to a fee that is set in accordance with their category. 
4.229.  Tourist guide activities are regulated in the protected zones. To be a tourist operator, the 
following steps are required in principle: a letter to the relevant tourism administration, and submission of a full dossier meeting the requ irements of the sector's regulatory texts 
(hotels, restaurants, travel agencies, tourist associations, tourist sites); consideration of the 
dossier by the competent technical service, on-sit e expert mission and drafting of the collection 
notes; payment of duties and fees to the bank; delivery of documents by the relevant authority 
(central government or decentralized territorial entities (ETD)) on presen tation of the proof of 
payment certified by the collection service (DGRAD or ETD service); and start-up of the activity. 
However, sometimes economic operators launch their projects and regularize their situation afterwards. 
4.230.  The tourism sector is completely open to domestic and foreign investors, who are all 
subject to the same sectoral legislation. The duties and taxes set by Interministerial Orders Nos. 019/CAB/MIN/ECN-T/2013 and 993/CAB/ MIN/FINANCES/2013 of 2 November 2013 
establishing the rates of duties, taxes and fees to be collected at the initiative of the Ministry of the 
Environment, Nature Conservation and Tourism/Tourism Sector are still in force. 
4.231.  The DRC is a signatory to the Tourism Charter, the Tourist Code of 26 September 1985 
and the Global Code of Ethics for Tourism of 1 October 1999, drawn up by the World Tourism 
Organization (UNWTO), of which it is a member. 
4.232.  Tourism in the DRC is subject to specific commitments under the General Agreement on 
Trade in Services (GATS).
57 These commitments concern in particular hotel and restaurant 
services, tour operator services, tourist guide services, and entertainment services. 
                                               
57 WTO document GATS/SC/103 of 30 August 1995. WT/TPR/S/339 • Democratic Republic of the Congo 
- 107 - 
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2013–2017 Country Strategy Paper , Tunis. Viewed at:  
http://www.afdb.org/fileadmin/uplo ads/afdb/Documents/Project-and-
Operations/Democratic%20Republic%20of%20Congo%20-%202013-2017%20-
%20Country%20Strategy%20Paper.pdf . 
 
Central Bank of the Congo (2014), Rapport annuel , Kinshasa. Viewed at: 
http://www.bcc.cd/downloads/pub/rap ann/Rapport_ann_2014_integral.pdf . 
 
Central Bank of the Congo (2015). Rapport annuel , Kinshasa. 
 
World Bank (2010), Doing Business . Viewed at: 
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000333037_20091007010053/Rendered/PDF/506250WP0DB020100ZAR0Box342004B01 
PUBLIC1.pdf . 
 
World Bank (2016), Doing Business . Viewed at: 
http://www.doingbusiness.org/data/e xploreeconomies/congo-dem-rep . 
 
Central Intelligence Agency (2014), The World Fact Book: The Democratic Republic of Congo . 
Viewed at: https://www.cia.gov/library/publicatio ns/the-world-factbook/geos/cg.html   
(4 October 2014). 
 
United Nations Conference on Trade and Deve lopment (UNCTAD) (2015), UNCTAD Statistics, 
Global trade slows down to a five-year low in 2015 , Geneva. 
Viewed at: http://unctad.org/en/Pages/Statistics.aspx  (access to database in October 2015). 
 
Fischer F., Lundgren C., and Jahjah S. (2013), Making Monetary Policy More Effective: The Case of 
the Democratic Republic of the Congo , WP/13/226, Washington. 
 
International Monetary Fund (IMF) (2014), Financial Sector Stability Assessment . IMF Country 
Report No. 14/315, October 2014, op. cit . Viewed at: 
https://www.imf.org/external/p ubs/ft/scr/2014/cr14315.pdf . 
 
Global Witness (2004), Same Old Story: A Background Study on Natural Resources in the 
Democratic Republic of the Congo , Washington. 
 
IMF (International Monetary Fund) (2013), Democratic Republic of the Congo: Poverty 
Reduction Strategy Paper Second Generation 2011–2015 , IMF Country Report No. 13/226. 
Washington. 
 
IMF (2015), IMF Country Report No. 15/280, Box 1: Poverty in the DRC , p.18. Viewed at: 
https://www.imf.org/external/p ubs/ft/scr/2015/cr15280.pdf , Washington. 
 
Ministry of Agriculture and Rural Development (2009), Étude du secteur agricole: Rapport bilan 
diagnostic et Note d'orientation. 
 
Ministry of Agriculture and Rural Development (2013), Plan national d'investissement agricole 
(PNIA) 2013-2020.  
World Trade Organization (WTO) (2011), World Trade Report 2011 , Geneva. Viewed at: 
https://www.wto.org/english/res_e/book sp_e/anrep_e/world_ trade_report11_e.pdf . 
 
United Nations Development Programme (UNDP) (2016), UNDP in the DRC. Viewed at: 
http://www.cd.undp.org/content/rdc/en/home/countryinfo  (29 February 2016). 
 
Ulloa A., Katz F., and Kekeh N. (2009), Democratic Republic of the Congo: A Study of Binding 
Constraints , Cambridge, Massachussets, Harvard University. 
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  UNDP (United Nations Development Programme) (2014a), Democratic Republic of Congo, 
The Millennium Development Goals Status Report 2012 , Kinshasa. 
 UNDP (United Nations Development Programme) (2014b), Sustaining Human Progress: Reducing 
Vulnerabilities and Building Resilience , Human Development Report 2014, New York. 
 USAID (United States Agency for International Development) (2014), Democratic Republic of the 
Congo, Country Development Strategy: 2015–2019 , Washington. 
 World Bank (2013a), Democratic Republic of Congo, Overview . Viewed at: 
http://www.worldbank.org/en/country/drc/overview  (22 January 2014). 
 
World Bank (2013b), International Development Association International Finance Corporation and 
Multilateral Investment Guarantee Agency Country Assistance Strategy for the Democratic 
Republic of Congo for the Period FY2013-FY2016 , Report No. 66158-ZR, Washington. 
 World Bank (2013c), Congo, Democratic Republic of - Country Assistance Strategy for the period 
FY13-FY16 , Washington. Viewed at: 
http://documents.worldbank.org/curated/en/2013/04/17722428/congo-democratic-republic-
country-assistance-strategy-period-fy13-fy16 . 
 
World Bank (2014), World Development Indicators, Growth and Poverty in the DRC, 2001–13  
(18 May 2014), Washington. Viewed at: http://data.worldbank.org . 
 
World Bank (2015), Doing Business 2015: Going Beyond Efficiency - Democratic Republic of 
Congo , World Bank Group, Washington, p.71. 
 
 WT/TPR/S/339 • Democratic Republic of the Congo 
- 109 - 
  5  APPENDIX TABLES 
Table A1. 1 Structure of exports, 2008-2014 
(US$ million and %) 
 2008  2009  2010  2011  2012 2013  2014  
World (US$ million) 3,765  2,806  5,785  7,090  7,165 8,143  7,496  
 (percentage share) 
Total primary products 84.7  90.6 88.9 88.1 91.4 89.3  93.2 
Agriculture 7.4 6.4 3.8 3.3 2.9 2.5 3.0 
Food 1.7  2.2 1.3 0.7 0.6 0.5  0.7 
0711 - Coffee, not roasted, whether or not 
decaffeinated; coffee husks and skins 0.5 0.6 0.3 0.2 0.2 0.1 0.2 
Agricultural raw materials 5.6  4.2 2.5 2.5 2.3 2.0  2.3 
2475 - Wood of non-coniferous species, in the 
rough (whether or not stripped of bark or sapwood) 
or roughly squared 2.8 1.7 1.3 1.6 1.4 1.1 1.3 
2484 - Wood of non-coniferous species, sawn or 
chipped lengthwise 2.0 1.5 0.7 0.7 0.5 0.6  0.6 
Mining 77.4 84.2 85.1 84.9 88.5 86.7 90.2 
Ores and other minerals 43.0  35.6 29.4 26.1 21.5 25.0  27.2 
2831 - Copper ores and concentrates 15.9 13.7 11.3 12.5 12.2 17.3 17.1 
2879 - Ores and concentrates of other non-ferrous 
base metals 24.9 20.2 16.8 12.6 7.5 6.1  7.9 
2876 - Tin ores and concentrates 0.3 0.0 0.4 0.1 0.2 0.4 0.9 
2878 - Ores and concentrates of molybdenum, 
niobium, tantalum, titanium, vanadium and zirconium 0.1
 0.1 0.1 0.1 0.3 0.3  0.4 
2771 - Industrial diamonds, sorted, whether or not 
worked 1.4 0.4 0.3 0.2 0.5 0.3 0.4 
Non-ferrous metals 28.5  31.7 43.4 41.6 56.0 49.3  49.3 
6821 - Copper, refined and unrefined 13.7 21.4 33.4 34.7 46.7 40.9 39.3 
6898 - Intermediate products of cobalt metallurgy  14.8 10.3 9.9 6.8 7.9 7.7  10.0 
Fuels 5.9 16.9 12.4 17.2 11.0 12.5 13.6 
3330 - Petroleum oils and oils obtained from 
bituminous minerals, crude 4.4 16.1 9.5 16.0 10.1 12.3  13.1 
Manufactures 13.6 8.0 9.5 10.2 7.5 9.7 4.7 
Iron and steel 0.2  0.1 0.1 0.0 0.1 0.1  0.0 
Chemicals 0.3 1.0 3.5 3.0 2.0 3.0 0.9 
Other semi-manufactures 12.2  6.0 4.9 5.5 4.7 3.8  3.2 
6672 - Diamonds (other than sorted industrial  
diamonds), whether or not worked 11.9 5.6 4.6 5.3 4.6 3.6 3.0 
Machinery and transport equipment 0.7  0.6 0.7 1.5 0.6 2.6  0.3 
Textiles 0.0 0.1 0.0 0.0 0.0 0.0 0.0 
Articles of apparel and clothing accessories 0.0  0.0 0.0 0.0 0.0 0.0  0.0 
Other consumer goods 0.2 0.2 0.2 0.1 0.1 0.2 0.3 
Other 1.6  1.4 1.6 1.6 1.1 1.1  2.1 
Note: The total amount of exports equals the total amount of import s received from the 
Democratic Republic of the Congo by partner countries. 
Source: WTO Secretariat calculations, based on da ta obtained from Comtra de, mirror statistics, 
United Nations Statistics Division (UNSD) (SITC, Rev.3). WT/TPR/S/339 • Democratic Republic of the Congo 
- 110 - 
  Table A1. 2 Structure of imports, 2008-2014  
(US$ million and %) 
 2008  2009  2010  2011 2012 2013 2014  
World (US$ million) 3,909  3,205  4,375  5,147  6,127  7,067  6,702  
 (percentage share) 
Total primary products 36.9  34.0 38.9 28.1 28.3 27.7 29.0  
Agriculture 22.1 25.2 24.1 21.7 19.8 20.8 21.4 
Food 20.6  23.1 22.0 20.1 18.3 19.5 20.0  
1223 - Other manufactured tobacco (including smoking 
and chewing tobacco, snuff) 0.0 0.1 0.0 0.0 0.1 0.3 1.8 
0123 - Meat and edible offal, fresh, chilled or frozen  1.5 2.1 1.7 1.8 1.7 1.5 1.7  
0342 - Fish, frozen (excluding fillets and minced fish)  0.5 1.1 1.1 1.6 1.5 1.9 1.4 
0412 - Other wheat (including spelt) and meslin, 
unmilled 2.1 1.7 1.7 1.4 1.1 1.1 1.2  
0461 - Flour of wheat or of meslin 1.7 1.3 1.6 1.7 1.8 1.3 1.1 
0989 - Food preparations, n.e.s. 1.2  1.0 1.1 1.4 1.0 1.1 0.9  
Agricultural raw materials 1.6 2.1 2.1 1.6 1.5 1.3 1.4 
 2690 - Worn clothing and other worn textile articles; 
rags 1.0 1.4 1.0 1.1 1.0 1.0 1.0  
Mining 14.7 8.8 14.7 6.4 8.5 6.9 7.6 
Ores and other minerals 4.1  0.8 2.6 0.7 0.9 0.8 1.0  
Non-ferrous metals 0.4 0.5 0.7 0.9 0.6 0.3 0.3 
Fuels 10.2  7.5 11.5 4.8 7.0 5.8 6.3  
Manufactures 61.9 64.4 59.1 71.3 70.4 71.1 70.2 
Iron and steel 4.7  3.7 3.3 3.6 3.8 4.2 3.6  
Chemicals 9.5 13.3 12.0 12.6 12.9 15.1 15.4 
5223 - Inorganic acids and inorganic oxygen 
compounds 0.6 0.7 0.5 0.8 1.2 3.6 3.3  
5429 - Medicaments, n.e.s. 1.3 3.6 2.5 2.2 2.2 2.5 2.0 
5416 - Glycosides; glands or other organs and their 
extracts 0.2 0.2 0.2 1.0 0.4 0.7 1.0  
Other semi-manufactures 9.8 10.2 10.6 10.6 13.6 12.3 10.6 
6612 - Portland cement, aluminous cement, slag 
cement, supersulphate cement and similar hydraulic 
cements, whether or not coloured 1.6 2.1 1.7 1.7 1.5 3.3 1.8  
6911 - Structures and parts of structures, of iron or 
steel 2.4 1.3 1.7 1.7 2.5 1.5 1.5 
Machinery and transport equipment 29.1  26.1 23.6 34.8 31.3 30.8 29.1  
Power-generating machinery 1.2 1.5 1.1 1.2 1.6 2.0 2.0 
Other non-electrical machinery 12.3  10.0 9.8 12.3 12.9 12.8 11.6  
7239 - Parts, n.e.s., of the machinery of group 723 and 
of subgroup 744.3 1.4 1.8 1.7 1.2 1.4 1.4 1.8 
7283 - Machinery (other than machine tools) for sorting  1.5 0.9 0.9 0.9 1.6 1.5 1.3  
Agricultural machinery and tractors 0.2 0.2 0.3 0.3 0.4 0.2 0.3 
Office machines and telecommunications equipment  3.9 3.3 2.5 4.0 3.3 2.8 3.0  
Other electrical machinery  3.6 4.0 3.2 9.1 5.1 4.3 4.9 
7731 - Insulated wire, cable and other insulated electric 
conductors 1.1 0.7 0.6 1.0 0.9 0.9 0.9  
Automotive products 6.6 5.1 4.7 5.7 6.4 6.7 4.9 
7821 - Motor vehicles for the transport of goods  3.0 1.7 1.6 2.5 2.9 3.1 2.0  
7812 - Motor vehicles for the transport of persons, 
n.e.s. 1.4 2.0 0.9 1.1 1.3 1.0 0.9 
Other transport equipment  1.4 2.2 2.3 2.5 2.0 2.3 2.6  
7851 - Motor cycles (including mopeds) and cycles 
fitted with an auxiliary motor 0.2 0.7 1.0 0.9 0.8 1.0 1.3 
Textiles 1.9  2.4 2.4 2.4 2.3 2.1 2.5  
6523 - Other woven fabrics, containing 85% or more 
by weight of cotton, weighing not more than 200 g/m2 0.6 0.6 1.1 0.9 1.2 1.0 1.2 
Articles of apparel and clothing accessories 0.6  0.6 0.7 0.5 0.5 0.6 0.9  
Other consumer goods 6.4 8.2 6.6 6.7 5.9 6.0 8.1 
Other 1.3  1.5 2.0 0.6 1.3 1.1 0.8  
Note: The total amount of imports equals the total amount of exports dispatched to the Democratic 
Republic of the Congo by partner countries. 
Source: WTO Secretariat calculations, based on data from the United Nations Statistics Division (UNSD) 
Comtrade database (SITC, Rev.3), mirror statistics. WT/TPR/S/339 • Democratic Republic of the Congo 
- 111 - 
  Table A1. 3 Destinatio n of exports, 2008-2014  
(US$ million and %) 
 2008  2009  2010  2011  2012 2013 2014  
World (US$ million) 3,765 2,806 5,785 7,090 7,165 8,143 7,498 
 (percentage share) 
America 7.3 12.4 9.7 10.3 0.8 1.3 2.8 
 United States 7.2 12.1 9.4 8.8 0.6 1.0 2.1 
 Other America 0.1 0.3 0.3 1.5 0.3 0.3 0.7 
     Canada 0.0 0.0 0.0 0.0 0.0 0.0 0.3 
     Brazil 0.1 0.2 0.2 1.5 0.2 0.2 0.3 
Europe 29.9 19.7 12.4 11.9 12.6 20.1 22.3 
 EU(28) 29.6 18.7 12.3 11.6 12.0 19.3 19.6 
     Italy 0.5 0.5 1.5 0.3 1.7 8.5 8.1 
     Belgium 13.5 8.4 5.1 5.2 5.1 4.0 4.2 
     Finland 8.7 3.6 2.3 1.3 2.4 1.9 3.2 
     Germany 0.4 0.8 0.4 0.2 0.6 1.7 1.5 
     Spain 0.2 0.1 0.0 1.4 0.2 1.9 1.4 
     Netherlands 1.1 0.6 0.9 1.8 0.4 0.2 0.7 
 EFTA 0.2 0.7 0.0 0.0 0.0 0.0 0.0 
 Other Europe 0.0 0.2 0.1 0.3 0.6 0.8 2.6 
     Turkey 0.0 0.2 0.1 0.3 0.6 0.8 2.6 
Commonwealth of Independent States 
(CIS) 0.3 0.1 0.0 0.1 0.3 0.2 0.1 
Africa 16.4 20.3 25.6 21.6 19.8 26.4 23.8 
     Zambia 14.2 17.3 21.9 18.8 17.7 22.7 19.5 
     Namibia 0.3 0.2 0.0 0.0 0.0 0.3 2.9 
     Egypt 0.0 0.0 0.0 0.2 1.0 0.4 0.4 
     South Africa 0.2 0.4 0.2 0.2 0.1 0.2 0.2 
     Congo 0.4 0.5 0.2 1.2 0.5 2.5 0.2 
Middle East 0.1 0.7 5.6 8.9 12.7 13.9 6.0 
     United Arab Emirates 0.0 0.0 2.2 2.6 4.1 5.8 6.0 
Asia 46.0 46.8 46.7 47.1 53.9 38.2 45.0 
 China 42.1 40.5 43.3 44.6 49.2 33.7 37.6 
 Japan 0.7 0.2 0.0 0.0 0.1 0.0 0.0 
 Other Asia 3.3 6.1 3.4 2.5 4.6 4.5 7.5 
     Korea, Republic of 0.1 0.8 1.7 2.1 3.3 2.7 3.5 
     India 3.0 4.9 0.2 0.1 0.3 0.3 1.6 
     Malaysia 0.0 0.0 0.0 0.0 0.0 0.4 1.3 
     Chinese Taipei 0.2 0.4 1.3 0.3 0.8 0.5 0.6 
     Viet Nam 0.0 0.0 0.0 0.0 0.0 0.4 0.4 
Note: The total amount of exports equals the total amount of imports receiv ed from the Democratic 
Republic of the Congo by partner countries. 
Source: WTO Secretariat calculations, based on da ta obtained from Comtra de, mirror statistics, 
United Nations Statistics Division (UNSD). WT/TPR/S/339 • Democratic Republic of the Congo 
- 112 - 
  Table A1. 4 Origin of imports, 2008-2014  
(US$ million and %) 
 2008  2009  2010  2011  2012 2013 2014  
World (US$ million) 3,909 3,205 4,375 5,147 6,127 7,067 6,702 
 (percentage share) 
America 6.5 5.5 4.3 6.0 5.1 4.1 4.1 
 United States 3.3 2.5 2.1 3.2 3.3 2.4 2.7 
 Other America 3.2 3.0 2.2 2.7 1.8 1.7 1.4 
     Brazil 1.4 1.7 1.2 1.6 0.7 1.0 0.6 
Europe 29.0 33.4 24.2 27.9 23.2 21.5 20.0 
 EU(28) 28.0 32.1 23.2 26.6 22.3 20.5 18.8 
     Belgium 10.1 10.2 8.2 8.6 7.3 6.9 6.3 
     France 4.7 7.2 5.2 4.7 4.5 4.2 3.1 
     Germany 3.2 3.4 2.8 3.1 2.8 3.0 2.6 
     Netherlands 3.3 3.9 2.9 3.0 2.3 2.2 2.3 
     Italy 2.3 3.8 1.4 2.1 1.3 1.3 1.3 
     United Kingdom 0.7 0.6 0.5 0.7 0.6 0.7 0.8 
     Spain 0.7 0.8 0.7 0.5 0.4 0.6 0.7 
 EFTA 0.8 0.9 0.6 0.6 0.5 0.5 0.6 
 Other Europe 0.2 0.5 0.3 0.7 0.4 0.6 0.6 
     Turkey 0.2 0.5 0.3 0.6 0.4 0.6 0.6 
Commonwealth of Independent States (CIS) 0.3 0.2 1.9 0.1 0.4 0.4 0.4 
Africa 55.2 46.9 54.9 44.8 50.5 52.9 45.6 
     South Africa 28.8 17.9 19.4 21.3 24.2 19.3 18.5 
     Zambia 7.3 9.4 7.6 11.3 11.8 16.8 11.9 
     Tanzania 3.7 2.7 3.6 2.5 3.1 3.4 4.2 
     Uganda 3.2 4.9 4.2 3.5 3.9 3.8 2.7 
     Rwanda 1.3 0.4 0.4 0.9 1.8 1.6 2.3 
     Côte d'Ivoire 3.2 2.1 1.7 1.4 0.9 1.6 1.9 
     Namibia 1.3 2.0 1.6 1.8 1.6 2.1 1.6 
     Cameroon 0.0 0.2 4.0 0.1 1.6 0.0 0.8 
Middle East 0.1 0.1 1.5 1.3 1.8 1.7 2.4 
     United Arab Emirates 0.0 0.0 1.4 1.2 1.8 1.7 2.4 
Asia 9.0 13.9 13.2 20.0 19.0 19.3 27.5 
 China 6.0 10.0 10.8 16.1 13.7 13.4 20.3 
 Japan 1.0 0.9 0.7 1.3 1.1 0.7 0.9 
 Other Asia 2.0 3.0 1.7 2.6 4.3 5.2 6.2 
     India 0.1 0.6 0.3 0.1 2.0 2.1 3.3 
     Hong Kong, China 0.3 0.3 0.2 0.5 0.3 0.5 0.7 
Note: The total amount of imports equals the total amount of exports dispatched to the Democratic 
Republic of the Congo by partner countries. 
Source: WTO Secretariat calculations, based on da ta obtained from Comtra de, mirror statistics, 
United Nations Statistics Division (UNSD). WT/TPR/S/339 • Democratic Republic of the Congo 
- 113 - 
  Table A3. 1 Average applied MFN tariff rates, by HS Chapter, 2015 
Code Description Number 
of lines Average tariff 
(%) Range (%) Standard 
deviation  
 Total  5,842 11.2 0 - 20 6.1 
01 Live animals 38 11.8 5 - 20 6.2 
02 Meat and edible meat offal 76 10.4 10 - 20 1.9 
03 Fish and crustaceans, molluscs and other 
aquatic invertebrates 189 12.4 10 - 20 4.3 
04 Dairy produce; birds' eggs; natural 
honey; edible products of animal origin, 
not elsewhere specified or included 32 10.2 5 - 20 5.7 
05 Products of animal origin, not elsewhere 
specified or included 17 9.7 5 - 10 1.2 
06 Live trees and other plants; bulbs, roots 
and the like; cut flowers and ornamental foliage 16 7.8 5 - 10 2.5 
07 Edible vegetables and certain roots and 
tubers 78 9.2 5 - 10 1.8 
08 Edible fruit and nuts; peel of citrus fruit or 
melons 85 10.0 10 0.0 
09 Coffee, tea, maté and spices 39 12.6 5 - 20 4.8 
10 Cereals 33 5.2 0 - 10 4.8 
11 Products of the milling industry; malt; 
starches; inulin; wheat gluten 27 9.6 5 - 10 1.3 
12 Oil seeds and oleaginous fruits; 
miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 49 8.5 5 - 10 2.3 
13 Lac; gums, resins and other vegetable 
saps and extracts 10 5.0 5 0.0 
14 Vegetable plaiting materials; vegetable 
products not elsewhere specified or 
included 5 5.0 5 0.0 
15 Animal or vegetable fats and oils and 
their cleavage products; prepared edible 
fats; animal or vegetable waxes 50 12.0 5 - 20 6.1 
16 Preparations of meat, of fish or of 
crustaceans, molluscs or other aquatic invertebrates 41 10.0 10 0.0 
17 Sugars and sugar confectionery 18 11.9 5 - 20 5.3 
18 Cocoa and cocoa preparations 11 14.1 5 - 20 5.6 
19 Preparations of cereal s, flour, starch or 
milk; pastrycooks' products 20 14.5 5 - 20 6.3 
20 Preparations of vegeta bles, fruit, nuts or 
other parts of plants 52 19.6 10 - 20 1.9 
21 Miscellaneous edible preparations 17 12.6 5 - 20 4.9 
22 Beverages, spirits and vinegar 57 18.9 10 - 20 3.1 
23 Residues and waste from the food 
industries; prepared animal fodder 25 7.6 5 - 10 2.5 
24 Tobacco and manufactured tobacco 
substitutes 12 16.3 5 - 20 6.5 
25 Salt; sulphur; earths and stone; 
plastering materials, lime and cement 71 7.2 5 - 20 3.8 
26 Ores, slag and ash 37 5.0 5 0.0 
27 Mineral fuels, mineral oils and products of 
their distillation; bituminous substances; 
mineral waxes 64 8.2 0 - 10 2.7 
28 Inorganic chemicals; organic or inorganic 
compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 166 5.0 5 0.0 
29 Organic chemicals 336 5.0 5 0.0 
30 Pharmaceutical products 40 11.3 5 - 20 3.8 
31 Fertilisers 23 5.0 5 0.0 
32 Tanning or dyeing extracts; tannins and 
their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 49 9.0 5 - 10 2.0 WT/TPR/S/339 • Democratic Republic of the Congo 
- 114 - 
  Code Description Number 
of lines Average tariff 
(%) Range (%) Standard 
deviation  
33 Essential oils and re sinoids; perfumery, 
cosmetic or toilet preparations 35 15.4 5 - 20 5.8 
34 Soap, organic surface-active agents, 
washing preparations, lubricating preparations, artifici al waxes, prepared 
waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster 40 18.5 10 - 20 3.6 
35 Albuminoidal subs tances; modified 
starches; glues; enzymes 17 10.0 10 0.0 
36 Explosives; pyrotechnic products; 
matches; pyrophoric alloys; certain combustible preparations 10 18.0 10 - 20 4.0 
37 Photographic or cinematographic goods 33 17.0 10 - 20 4.6 
38 Miscellaneous chemical products 81 10.1 5 - 20 4.3 
39 Plastics and articles thereof 134 9.9 5 - 20 5.8 
40 Rubber and articles thereof 106 12.5 5 - 20 5.9 
41 Raw hides and skins (other than furskins) 
and leather 37 8.5 5 - 10 2.3 
42 Articles of animal gut (other than 
silk-worm gut) 24 19.2 10 - 20 2.8 
43 Furskins and artificial fur; manufactures 
thereof 13 12.3 10 - 20 4.2 
44 Wood and articles of wood; wood charcoal 132 19.5 5 - 20 2.3 
45 Cork and articles of cork 10 11.0 5 - 20 4.9 
46 Manufactures of straw, of esparto or of 
other plaiting materials; basketware and wickerwork 11 20.0 20 0.0 
47 Pulp of wood or of other fibrous cellulosic 
material; recovered (waste and scrap) 
paper or paperboard 21 9.0 5 - 10 2.0 
48 Paper and paperboard; articles of paper 
pulp, of paper or of paperboard 112 12.1 5 - 20 5.1 
49 Printed books, newspapers, pictures and 
other products of the printing industry; 
manuscripts, typescripts and plans 35 14.6 0 - 20 6.5 
50 Silk 9 6.7 5 - 10 2.4 
51 Wool, fine or coarse animal hair; 
horsehair yarn and woven fabric 38 6.4 5 - 10 2.3 
52 Cotton 124 9.8 5 - 20 5.5 
53 Other vegetable textile fibres; paper yarn 
and woven fabrics of paper yarn 23 6.5 5 - 10 2.3 
54 Man-made filaments 137 12.4 5 - 20 6.2 
55 Man-made staple fibres 131 11.0 5 - 20 6.2 
56 Wadding, felt and nonwovens; special 
yarns; twine, cordage, ropes and cables and articles thereof 33 14.7 5 - 20 5.2 
57 Carpets and other textile floor coverings 21 20.0 20 0.0 
58 Special woven fabrics; tufted textile 
fabrics; lace; tapestries; trimmings; embroidery 43 15.6 10 - 20 5.0 
59 Impregnated, coated, covered or 
laminated textile fabrics; textile articles of 
a kind suitable for industrial use 24 11.7 10 - 20 3.7 
60 Knitted or crocheted fabrics 43 18.6 10 - 20 3.5 
61 Articles of apparel and clothing 
accessories, knitted or crocheted 115 20.0 20 0.0 
62 Articles of apparel and clothing 
accessories, not knitted or crocheted 112 19.9 10 - 20 0.9 
63 Other made up textile articles; sets; worn 
clothing and worn textile articles; rags 68 17.2 5 - 20 5.0 
64 Footwear, gaiters and the like; parts of 
such articles 27 18.9 10 - 20 3.1 
65 Headgear and parts thereof 9 16.7 10 - 20 4.7 WT/TPR/S/339 • Democratic Republic of the Congo 
- 115 - 
  Code Description Number 
of lines Average tariff 
(%) Range (%) Standard 
deviation  
66 Umbrellas, sun umbrellas, walking-sticks, 
seat-sticks, whips, riding-crops and parts thereof 6 16.7 10 - 20 4.7 
67 Prepared feathers and down and articles 
made of feathers or of down; artificial 
flowers; articles of human hair 9 16.1 5 - 20 5.7 
68 Articles of stone,  plaster, cement, 
asbestos, mica or similar materials 63 17.9 5 - 20 4.2 
69 Ceramic products 29 16.0 5 - 20 5.6 
70 Glass and glassware 67 14.1 5 - 20 5.5 
71 Natural or cultured pearls, precious or 
semi-precious stones, precious metals, 
metals clad with precious metal and 
articles thereof; imitation jewellery; coin 65 17.4 0 - 20 5.0 
72 Iron and steel 169 9.3 5 - 20 3.7 
73 Articles of iron or steel 153 12.4 5 - 20 4.8 
74 Copper and articles thereof 57 11.0 5 - 20 6.0 
75 Nickel and articles thereof 18 7.2 5 - 10 2.5 
76 Aluminium and articles thereof 47 11.5 5 - 20 5.6 
78 Lead and articles thereof 8 7.5 5 - 10 2.5 
79 Zinc and articles thereof 9 6.1 5 - 10 2.1 
80 Tin and articles thereof 5 7.0 5 - 10 2.4 
81 Other base metals; cermets; articles 
thereof 54 6.9 5 - 10 2.4 
82 Tools, implements, cutlery, spoons and 
forks, of base meta l; parts thereof of 
base metal 67 12.2 5 - 20 4.9 
83 Miscellaneous articles of base metal 37 14.6 10 - 20 5.0 
84 Nuclear reactors, boilers, machinery and 
mechanical applianc es; parts thereof 534 6.8 5 - 20 4.1 
85 Electrical machinery and equipment and 
parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 272 11.2 5 - 20 5.2 
86 Railway or tramway locomotives, 
rolling-stock and parts thereof; railway or 
tramway track fixtures  and fittings and 
parts thereof; mechanical (including 
electro-mechanical) traffic signalling 
equipment of all kinds 23 5.0 5 0.0 
87 Vehicles other than railway or tramway 
rolling-stock, and parts and accessories thereof 132 11.0 5 - 20 6.2 
88 Aircraft, spacecraft , and parts thereof 19 6.6 5 - 20 4.6 
89 Ships, boats and floating structures 25 8.2 5 - 20 6.0 
90 Optical, photographic, cinematographic, 
measuring, checking, precision, medical 
or surgical instruments and apparatus; 
parts and accessories thereof 158 7.4 5 - 20 4.9 
91 Clocks and watches and parts thereof 49 14.2 5 - 20 5.4 
92 Musical instruments; parts and 
accessories of such articles 17 17.1 10 - 20 4.6 
93 Arms and ammunition; parts and 
accessories thereof 19 11.1 0 - 20 7.2 
94 Furniture; bedding, mattresses, mattress 
supports, cushions and similar stuffed 
furnishings; lamps and lighting fittings, 
not elsewhere specified or included; 
illuminated signs, illuminated 
name-plates 42 17.9 10 - 20 4.1 
95 Toys, games and sports requisites; parts 
and accessories thereof 32 15.8 5 - 20 6.4 
96 Miscellaneous manufactured articles 59 15.3 5 - 20 5.1 
97 Works of art, collectors' pieces and 
antiques 7 20.0 20 0.0 
Source: WTO Secretariat calculations, based on data provided by the authorities.   
  WT/TPR/S/339 • Democratic Republic of the Congo  
- 116 - Table A3. 2 Merchandise import and export levies 
Designation Taxable items Collecting 
authority Beneficiary  Legal basis  Tax base  Rate Rationale/ 
grounds 
Import duties All imports DGDA  Treasury  Ordinance-Law No.  011/2012 
of 21 September 2012 establishing a new Tariff of Import Duties and Taxes c.i.f. 0%; 5%; 10% and 20%
 Fiscal reasons  
VAT on imports  Exemptions exist DGDA  Treasury  Ordinance-Law  No. 10/001 of 
20 August 2010, as amended 
by Ordinance-Law No. 13/007 
of 23 February 2013 c.i.f. + 
customs duty 
+ excise duty  16% Fiscal reasons  
Excise duties Products subject to 
excise duty 
(imports) DGDA  Treasury  Ordinance-Law No.  007/2012 
of 21 September 2012 on the 
Excise Code, and Ordinance-Law No. 011/2012 of 21 September 2012 
establishing a new Tariff of 
Import Duties and Taxes c.i.f. + 
customs duty, 
if no excise duty  
c.i.f. + 
customs duty + excise duty, where excise duty exists 2%; 5%; 8%; 10%; 15%; 
20%; 25%; 27%; 30%; 35%; 
37%; 40%; 45%; 60% Cigarettes also carry a special excise duty rate of 20% Fiscal reasons
 
Administrative fee Exempt imports  DGDA  DGDA  Decree No.  011/47 of 
30 December 2011 amending 
Ordinance No. 91-065 of 
4 April 1991 c.i.f. 2% Remuneration 
for services 
rendered by 
the DGDA 
IT charge Merchandise imports 
and exports DGDA  DGDA  Ministerial Order No.  CAB/MIN 
FINANCES/2013/129 of 
1 October 2013 Import 
c.i.f. Export 
f.o.b. Imports: 1%, except for 
petroleum products and where 
diplomatic privileges exist; Exports: 0.5%, except for mining products, petroleum, electricity (US$30/declaration) To cover the 
costs of the 
maintenance and depreciation of SYDONIA 
computer 
equipment 
Administrative service tax 
(diamonds, gold, 
heterogenite, copper, 
cassiterite, coltan, wolframite 
and other precious materials 
used for artisanal purposes)b Exports of precious 
materials DGDA  CEEC, CTCPM, 
SAESSCAM, 
OCC, DGDA, 
OGEFREM, 
Treasury/ 
DGRAD, 
Mines, 
Kimberley 
Commission, 
decentralized 
territorial 
entities Inter-Ministerial Order 
No. 459/CAB.MIN/MINES/01/ 
2011 and 
No. 295/CAB.MIN/FINANCES/ 
2011 of 14 November 2011 f.o.b.  1% other ores for services and 
organizations; and 1% for 
territorial and decentralized 
entities Remuneration 
for services 
rendered 
Export duties Exports  DGDA  Treasury  Ordinance-Law No.  012/2012 
of 21 September 2012 establishing a new Tariff of Export Duties and Taxes Basic 
value/f.o.b. 0%; 1%; 1.5%; 3%; 5%; 
10% Fiscal reasons
   
  WT/TPR/S/339 • Democratic Republic of the Congo  
- 117 - Designation Taxable items Collecting 
authority Beneficiary  Legal basis  Tax base  Rate Rationale/ 
grounds 
Provincial tax/ 
KATANGAC (entry card) All vehicles 
transporting 
merchandise DGDA on 
behalf of 
province Province/  
Katanga Provincial Orde r c.i.f. - US$50 per truck and bus;  
- US$10 per car and minibus Provincial tax  
Settlement fines: 
- violation of trade legislation; - importation of merchandise that has not undergone 
preshipment inspection or 
irregular importation; - fraudulent exportation; - irregular importation, exportation or transit of oil 
products  Imports with no 
inspection certificate (AV) DGDA
 60% Treasury;  
40% DGRAD Inter-Ministerial Orders 
No. 011/CAB/MINECOM/2013 and No. CAB/MIN/FINANCES/2013/
 
1017 of 11 November 2013 c.i.f. Equivalent to the amount 
payable as import duty To formalize 
the economy and reinforce the import 
inspection 
programme 
       Contentious 
fines are 
payable only 
where 
legislation has 
been violated 
Tax on plant and plant product quarantine at borders  Imports of plants, 
plant products, 
seeds and cuttings, 
etc. DGRAD
 Treasury  Inter-Ministerial Orders 
No. 188/CAB/MIN/AGRI/2013 
and 
No. 1016/CAB/MIN/FINANCES/2013 of 3 September 2013 Plants and
 
plant products 
at borders CDF 9,334  Fiscal reasons  
Animal quarantine tax Animal imports DGRAD  Treasury  Inter-Ministerial Orders 
No. 188/CAB/MIN/AGRI/2013 
and 
No. 1016/CAB/MIN/FINANCES
/2013 of 3 September 2013 Animals  - CDF 1,886.80/head/day for 
horses and cattle; 
- CDF 943.40/head/day for 
swine, goats and sheep; 
- CDF 47.17/head/day for 
birds Fiscal reasons  
Fee for issuing phytosanitary 
plant inspection certificates Imports of plants, 
plant products, 
seeds and cuttings, etc. DGRAD
 Treasury  Inter-Ministe rial Orders 
No. 188/CAB/MIN/AGRI/2013 
and No. 1016/CAB/MIN/FINANCES/2013 of 3 September 2013 Plants and 
plant products -
 CDF 5.66/kg  Fiscal reasons  
Fee for issuing foodstuff 
inspection certificates at 
borders Imports of foodstuffs DGRAD  Treasury  Inter-Ministerial Orders 
No. 188/CAB/MIN/AGRI/2013 
and 
No. 1016/CAB/MIN/FINANCES
/2013 of 3 September 2013 Foodstuffs  - CDF 7.55/kg for 100 tonnes  
 Fiscal reasons    
  WT/TPR/S/339 • Democratic Republic of the Congo  
- 118 - Designation Taxable items Collecting 
authority Beneficiary  Legal basis  Tax base  Rate Rationale/ 
grounds 
Penalties: 
- failure to submit 
declaration; 
- incorrect or false declaration; - unlawful use Plants, plant 
products, seeds and 
cuttings, etc. DGRAD
 Treasury  Inter-Ministerial Orders 
No. 188/CAB/MIN/AGRI/2013 
and 
No. 1016/CAB/MIN/FINANCES/2013 of 3 September 2013 Plants and 
plant products -
 20% of duties payable for 
failure to submit declaration; 
- 25% for false or incomplete 
declaration; - 50% if offence is repeated Fiscal reasons
 
Tax for the inspection of toxic, 
sleep-inducing and narcotic 
products at borders Imports of the 
products concerned DGRAD  Treasury  Inter-Ministerial Orders 
No. 013/CAB/MIN/SP/009/AO/ 
2014 and 
No. CAB/MIN/FINANCES/2014/ 
157 of 3 September 2014 c.i.f. CDF 18.87/kg; CDF 23.59 /kg; 
CDF 28.30/kg according to 
weight Fiscal reasons  
Tax for insect control, 
disinfection and/or rodent 
control of imported used ships, aircraft, trains and vehicles Imports of the 
products concerned  DGRAD
 Treasury  Inter-Ministerial Orders 
No. 013/CAB/MIN/SP/009/AO/ 
2014 and No. CAB/MIN/FINANCES/2014/ 157 of 3 September 2014 Used vehicles 
(cars, buses, 
trucks, etc.) -
 CDF 37,736;  
- CDF 56,604; 
- CDF 94,340; - CDF 47,170; etc. according to vehicle type Fiscal reasons
 
Fee for the disinfection and 
sanitary control of worn 
clothing Imports of the 
products concerned DGRAD  Treasury  Inter-Ministerial Orders 
No. 013/CAB/MIN/SP/009/AO 
2014 and 
No. CAB/MIN/FINANCES/2014/ 
157 of 3 September 2014 Worn clothing  - CDF 23.59/kg  
 Fiscal reasons  
Settlement fines Imports of the 
products concerned when in violation of the law DGRAD
 Treasury  Inter-Ministerial Orders 
No. 013/CAB/MIN/SP/009/AO/ 2014 and No. CAB/MIN/FINANCES/2014/ 157 of 3 September 2014 c.i.f -
 20% of duties payable for 
failure to submit declaration; - 25% for false or incomplete declaration; - 50% if offence is repeated Fiscal reasons
 
Settlement fines for 
non-payment of approval tax Telecommunications 
equipment DGRAD  Treasury  Inter-Ministerial Orders 
No. CAB/MIN/PT&NTIC/059/ 
2014 and 
No. CAB/MIN/FINANCES/2014
/109 of 5 July 2014 c.i.f. 100% to 200% of approval 
costs Fiscal reasons  
Settlement fines for absence 
of export declaration or false or incomplete declaration Exports of works of 
art and handicrafts DGRAD
 Treasury  Inter-Ministerial Orders 
No. 001/CAB/MIN/CA/2014 and No. CAB/MIN/FINANCES/2014/073 of 19 April 2014 Value of work 
exported 20%
 for absence of declaration;  
25% for false or incomplete 
declaration; and 50% if offence is repeated Fiscal reasons
 
Settlement fines for the 
violation of laws on 
hydrocarbons Hydrocarbons DGRAD  DGRAD  Inter-Ministerial Orders 
No. M-HYD/CATM/021/CAB/ 
MIN/2013 and 
No. 1054/CAB/MIN/FINANCES/
2013 of 28 November 2013 Hydrocarbons  Twice the amount of the 
evaded levy Fiscal reasons  
Share of the ad valorem  tax 
to be paid for each export of diamonds, gold and coloured stones produced on a small 
scale Diamonds, gold and 
coloured stones DGRAD 
 Treasury  Inter-Ministerial Orders 
No. 0349/CAB.MIN/MINES/01/ 2014 and No. CAB/MIN/FINANCES/2014
/149 of 18 August 2014 0.5%; 1% and 
2.5% of the f.o.b. value. -
 7% of 2.5% of the f.o.b. 
value for diamonds; - 7% of 0.5% of the f.o.b. value for gold; 
- 8% of 1% of the f.o.b. value 
for coloured stones Fiscal reasons
   
  WT/TPR/S/339 • Democratic Republic of the Congo  
- 119 - Designation Taxable items Collecting 
authority Beneficiary  Legal basis  Tax base  Rate Rationale/ 
grounds 
Settlement fines for mining 
products Exports of mining 
products  DGRAD  Treasury  Inter-Ministerial Orders 
No. 0349/CAB.MIN/MINES/01/ 
2014 and 
No. CAB/MIN/FINANCES/2014
/149 of 18 August 2014 f.o.b. value  Three to five times the rate of 
the evaded levy Fiscal reasons  
Settlement fines for hydraulic 
and electrical resources Hydraulic and 
electrical resources DGRAD  Treasury  Inter-Ministerial Orders 
No. 01/CAB/MIN-RHE/2013 
and 
No. CAB/MIN/FINANCES/2013/1018 of 14 February 2013 c.i.f. 
Twice to three times  the rate 
of the evaded tax Fiscal reasons  
Industry promotion tax Merchandise imports DGDA  FPI Ordinance-Law No.  89-031 of 
7 August 1989 c.i.f. + 
customs duty 2% Financing of 
industry 
FONE R Imports of 
lubricants, ground fuel and vehicles weighing over 3.5 tonnes DGDA
 FONE R Law No.  08/006-A of  
7 July 2008 and Decree 
No. 08/27 of 24 December 2008  US$100/m3 for fuel, US$185 
for vehicles with two axles, US$270 for vehicles with three axles, and US$340 for articulated vehicles Financing of 
the construction and maintenance 
or roads 
Laboratory analysis fee Imports of products  OCC OCC OCC Directive   See OCC tariff  Cost of 
analysis 
Fee for inspection upon arrival  Imports of merchandise that 
has not undergone preshipment inspection DGDA, 
Single 
Window, and manual office of the OCC OCC
 OCC Directive  c.i.f. 2%  Cost of 
inspection 
Preshipment inspection fee  Shipping of goods to 
the DRC OCC BIVAC/OCC  Preshipment inspection 
contract for goods imported 
into the DRC concluded 
between the Government 
represented by the DGDA and 
the OCC and BIVAC f.o.b.  1.5%: 0.75% BIVAC and 
0.75% OCC Cost of 
preshipment 
inspection 
OGEFREM Commission Goods imported by 
sea DGDA  OGEFREM  Inter-Ministerial Order 
No. 003-83 of 17 June 1983 c.i.f. 0.59%  Remuneration 
for services rendered  
FERI (electronic import 
information form) Shipping of goods to 
the DRC by sea OCC, PIC, 
OGEFREM OGEFREM  Ministry of Transport Orde r Delivery note 
(BL) €50/BL, US$295 upon arrival  Cargo 
monitoring 
Certificate of destination (AD)  Goods in transit to the DRC OGEFREM
 OGEFREM  Ministry of Transport Orde r Transport 
document US$20 Mombassa and US$50 
Dar es Salaam  
Vertical handling feed Goods unloaded and 
loaded in the ports 
of Matadi and Boma DGDA/Single 
Window SCPT SCPT Directive   US$17/tonne  Handling costs  
Horizontal handling feed Goods unloaded and 
loaded in the ports 
of Matadi and Boma DGDA/  
Single 
Window SCPT SCPT Directive   US$32/tonne  Handling costs  
Storage chargesd Goods not removed 
from warehouse 
within the specified 
period SCPT SCPT SCPT Directive       
  WT/TPR/S/339 • Democratic Republic of the Congo  
- 120 - Designation Taxable items Collecting 
authority Beneficiary  Legal basis  Tax base  Rate Rationale/ 
grounds 
SONAS/Third-party vehicle 
insurance Imports of vehicles DGDA on 
behalf of 
SONAS at 
the Single Window and SONAS at the manual 
office SONAS
    To cover 
liability while 
in transit 
Shipping fees Obtaining of original 
transport document Carrier's 
representative  Carrier's 
representative None Transport 
documents US$910/containe r None 
Provincial tax (RPR) Container of 
imported goods Provincial 
revenue 
directorate 
(Bas-Congo) Province  Provincial Orde r  US$120/20-foot containe r 
US$140/40-foot container 
 Fiscal reasons  
a Bas-Congo, Kinshasa-Est, Kinshasa-Airport and Katanga. 
b Kinshasa-Airport c Katanga d Bas-Congo e Kinshasa 
f Nord-Kivu/Kasindi 
Source: Information provided by the Congolese authorities. 
 WT/TPR/S/339 • Democratic Republic of the Congo 
- 121 - 
  Table A3. 3 OCC invoicing and levies  
OCC invoicing and levies 
(1) ad valorem invoicing 
i. 2% of c.i.f. value at importation 
ii. Variable rates for exports 
(a) 1.02% of f.o.b. value for: 
 logs, decorative roots, tea, cocoa, medicinal pl ants, other agricultural products, oil plants and 
livestock, hunting and fishery products 
 scrap metal 
(b) 0.23% of f.o.b. value of mi ning products, as OCC share in 1% of mining levy 
(c) 1% of f.o.b. value of goods and equi pment exported on a temporary basis 
(d) 0.025% of f.o.b. value of gold and precious and semi-precious mineral substances produced on a 
small scale, as OCC share in 1.25% of administrative service tax  
(e) 0.025% of f.o.b. value of artisanal diamonds, as OCC share in 2.5% of administrative service tax 
(f) 0.75% of f.o.b. value for pyrochlore 
(g) 0.85% of f.o.b. value for edged sawn wood, veneer, parquet flooring and textiles 
(h) 1.00% of value of edged sawn w ood intended for domestic sale 
iii. Inspection of domestic products (contractual  rate, following negotiation with clients) 
(a) 0.35% of turnover for mills, brew eries and soft drink manufacturers 
(b) 0.30% of turnover for sawn and edged wood 
(c) 0.47% of turnover for cement works 
(d) 0.50% of turnover for oil mills, sugar refineries and related products 
(e) 0.45% of turnover for soap factories 
(f) 1.00% of turnover for cosmetics 
(g) 1.50% of turnover for tobacco products 
iv. Management system certification 
(a) 0.30% of turnover of certifie d company, as licensing fee 
v. Product certification 
(a) 0.30% of turnover of certifie d company, as licensing fee 
(b) 0.30% of turnover, as single billing rate 
vi. For hydrocarbons 
(a) Quantitative and qualitative certification of petroleum products supplied, imported or in transit 
through eastern and southern entry routes 
1. 1.6% c.i.f. 
(b) Quantitative and qualitative certification of lubricants and greases supplied, imported or in transit 
2. 1.6% f.o.b. 
vii. For technical controls 
(a) 2% of cost of environmental component, as fee for approving environmental and social 
management plans (ESMP) for projects 
(b) Inland navigation inspection 
3. Determination of market value (mortgage) 
 0.50% of value, 0 to 8 years 
 1.00% of value, 9 to 16 years 
 2.00% of value, 17 to 40 years 
4. New builds 
 1.20% of unit value 
(c) Miscellaneous inspections 
Monitoring of ongoing work upon client's request 
 1.50% of value for inspection 
 1.50% of value for tests 
5. Export inspection of materials, equipment and apparatus 
 2.00% of value, carried out upon request, minimum US$250,000 
6. Export inspection of aircraft 
 2.50% of value, ≥ US$75,000 
 2.00% of value, US$100,000 to US$250,000 
 1.50% of value, US$250,001 to US$500,000 
 1.00% of value, US$500,001 to US$50,000 
 0.50% of value, US$750,001 to US$1,000,000 
 0.25% of value, > US$1,000,000 
7. Import inspection of aircraft 
 1.00% of value, with a minimum of US$2,500 
8. Import inspection of motor vehicles 
 1.00% of value, with a minimum of US$250 
9. Assessment of machinery and equipment 
 2.00% of value, with a minimum of US$250 
10. Real estate appraisal 
 3.00% of value, ≤ US$50,000 
 2.75% of value, US$50,001 to US$350,000 
 2.25% of value, US$350,001 to US$700,000 
 2.00% of value, US$700,001 to US$1,050,000 
 1.75% of value, US$1,050,001 to US$1,400,000 
 1.50% of value, US$1,400,001 to US$1,750,000 
 1.25% of value, US$1,750,001 to US$2,100,000 WT/TPR/S/339 • Democratic Republic of the Congo 
- 122 - 
  OCC invoicing and levies 
 1.00% of value, US$2,100,001 to US$2,450,000 
 0.75% of value, US$2,450,001 to US$2,800,000 
 0.50% of value, > US$2,800,000 
(2) Specific invoicing 
A minimum of US$200 per clean report of findings (AV) or re jection notice (ARA), through the application of 2% c.i.f. 
of goods subject to preshipment inspection 
i. Inspection upon arrival, a minimum of  
(a) US$25 for 0 ≤ f.o.b. ≤ 500 
(b) US$50 for 501 ≤ f.o.b. ≤ 1,000 
(c) US$100 for 1,001 ≤ f.o.b. ≤ 2,499 
(d) US$200 for 2,500 ≤ f.o.b. ≤ 10,000 for merchandise exempt from preshipment inspection 
(e) US$400 for 2,500 ≤ f.o.b. ≤ 10,000 for merchandise not exempt from preshipment inspection 
ii. FERI control on behalf of OGEFREM 
(a) For departure FERI 
11. €60 per 20 foot container  
12. €110 per 40 foot container 
13. €0.50 /tonne or €0.50/m3 for general bulk cargo 
14. €4/tonne or €4/m3 for LCL container "GENCO" and rolling stock 
(b) For regularisation FERI (whe re no departure FERI): US$250 
iii. For hydrocarbons 
(c) Quantitative and qualitative certification for exports of Congolese crude oil 
15. US$0.25 net/barrel 
(d) Quantitative and qualitative certification for petroleum products supplied, imported or in transit 
through western entry route 
16. US$7.16/MT 
(e) Ship's and aircraft's stores for foreign vessels and aircraft 
17. US$0.35/litre 
iv. Damage assessment 
(a) US$100 for file mana gement fees (FDG) 
(b) US$50 for simple addition (AS)  
(c) US$75 for additional activity (Act) 
(d) Damage Service fees for monitoring and damage assessment 
18. US$265 minimum charge 
19. US$50 per additional work period per day 
20. US$50 per day of assessment at a distance of over 25km 
21. US$300 for destruction 
22. US$120 for minimal loss (value of loss ≤ US$500) 
(e) Surveillance and prevention mission 
23. Break bulk cargo (cereals, flour, sugar, beans, etc.) 
 US$0.40 per tonne per stage for merchandise with a tonnage of < 1,000 tonnes 
 US$0.82 per tonne per stage for merchandise with a tonnage of ≥ 1,000 tonnes 
24. Merchandise in ordinary containers 
 US$131.40 per stage for homogenous consignments (cereals) 
 US$197.08 per stage for heterogeneous consig nments or products other than cereals 
25. Merchandise in refrigerated containers 
 US$262 per stage 
 US$197.08 per stage for heterogeneous consig nments or products other than cereals 
26. US$90 per hour for other interventions (investigations, inquiries, etc.) 
v. Inspection of local products (normal rate for non-affiliated clients) 
(a) US$80 per hour as inspection fee (1) 
(b) US$2 per km for travel costs (2) 
(c) Test fees (3) in accordance with current laboratory rates 
(d) 20% of [(1)+(2)+(3)] for administrative charges 
vi. Management system certification 
(a) US$2,500 as fee for ce rtification request (1) 
(b) US$150 per hour as audit fee (2) 
(c) Proved/justified expenses (3), in particular trav el, hotel, restaurant, local transport and per diem 
expenses 
(d) US$20 of [(1)+(2)+(3)] for administrative fees 
vii. Product certification 
(a) US$2,500 as certification request fee (1) 
(b) US$150 per hour as audit fee (2) 
(c) Test fees (3) in accordance with current laboratory rates 
(d) Proved/justified expenses (4), in particular trav el, hotel, restaurant, local transport and per diem 
expenses 
(e) 20% of [(1)+(2)+(3)+(4)] for administrative fees 
viii. Chemistry or microbiology laboratory tests or analyses; the usual specific rates for 3 to 10 parameters 
are: 
(a) US$90 
(b) US$120 
(c) US$150 
(d) US$180 
(e) US$210 
(f) US$240 WT/TPR/S/339 • Democratic Republic of the Congo 
- 123 - 
  OCC invoicing and levies 
(g) US$250 
(h) US$270 
(i) US$300 
i.e. an average of between US$25 and US$40 per parameter 
Technical controls 
(a) US$1 to US$1,465 
Legal, scientific and industrial metrology  
(a) US$1 to US$18,000 
(3) Contractual invoicing, ad valorem  or specific 
i. 0.40% of f.o.b. value of diamonds  industrially produced by MIBA 
ii. 1.02% for CINAT cement  
iii. 0.70% for CILU cement 
iv. Technical controls according to contract 
Source: Information provided by the authorities. 
 WT/TPR/S/339 • Democratic Republic of the Congo 
- 124 - 
  Table A4. 1 Customs duties, by ISIC Rev.2 category, 2015  
ISIC Description Number 
of lines Simple 
average 
(%) Range 
(%) Standard 
deviation CVa 
 Total 5,842  11.2 0 - 20 6.1 0.5  
1 Agriculture, hunting, forestry and fishing  395 10.0 0 - 20 4.8 0.5 
11 Agriculture and hunting 300  9.0 0 - 20 3.9 0.4  
12 Forestry and logging  21 11.2 5 - 20 7.1 0.6 
121 Sylviculture 13  5.8 5 - 10 1.8 0.3  
122 Forestry 8 20.0 20,0 0.0 0.0 
13 Fishing 74  13.8 5 - 20 5.1 0.4  
1301 Ocean and coastal fishing 66 13.6 5 - 20 5.0 0.4 
1302 Fishing not elsewhere classified 8  15.0 10 - 20 5.0 0.3  
2 Mining and quarrying  99 7.1 5 - 20 4.3 0.6 
21 Coal mining 4  5.0 5,0 0.0 0.0  
22 Crude petroleum and natural gas production  4 8.8 5 - 10 2.2 0.2 
23 Metal ore mining 23  5.0 5,0 0.0 0.0  
2301 Iron ore mining 2 5.0 5,0 0.0 0.0 
2302 Non-ferrous ore mining 21  5.0 5,0 0.0 0.0  
29 Other mining 68 7.8 5 - 20 4.9 0.6 
2901 Mining of feldspa r 32  7.0 5 - 10 2.5 0.3  
2902 Chemical and fertilizer mineral mining 12 5.0 5,0 0.0 0.0 
2903 Salt mining 3  11.7 5 - 20 6.2 0.5  
2909 Mining and quarrying not elsewhere classified  21 10.0 5 - 20 7.1 0.7 
3 Manufacturing 5,347  11.4 0 - 20 6.1 0.5  
31 Manufacture of food, beverages and tobacco  635 12.5 5 - 20 5.1 0.4 
311 Food manufacturing  503 11.9 5 - 20 4.7 0.4  
3111 Meat products 101 10.0 5 - 20 2.1 0.2 
3112 Manufacture of dairy products 22  12.0 5 - 20 6.3 0.5  
3113 Canning and preserving of fruits and vegetables  110 14.0 5 - 20 5.6 0.4 
3114 Fish industry 152  11.2 10 - 20 3.2 0.3  
3115 Manufacture of vegetable and animal oils and fats  53 11.9 5 - 20 5.9 0.5 
3116 Grain mill products 33  9.4 5 - 20 2.7 0.3  
3117 Manufacture of bakery products 11 18.6 5 - 20 4.3 0.2 
3118 Sugar factories and refineries 8  14.4 5 - 20 7.3 0.5  
3119 Manufacture of cocoa, chocolate and sugar 
confectionery 13 14.6 10 - 20 5.0 0.3 
312 Manufacture of other food products and prepared 
animal feeds 64 10.9 5 - 20 4.6 0.4  
3121 Manufacture of food products not elsewhere 
classified 53 11.6 5 - 20 4.5 0.4 
3122 Manufacture of prepared animal feeds 11  7.3 5 - 10 2.5 0.3  
313 Beverage industries 59 18.3 5 - 20 4.1 0.2 
3131 Distillation of spirits and manufacture of alcohol  33 18.8 10 - 20 3.3 0.2  
3132 Wine industries 14 17.9 10 - 20 4.1 0.2 
3133 Production of malt liquors and malt 4  12.5 5 - 20 7.5 0.6  
3134 Soft drinks and carbonated waters industries  8 20.0 20,0 0.0 0.0 
314 Tobacco manufactures  9 20.0 20,0 0.0 0.0  
32 Textile, wearing apparel and leather industries  972 14.6 5 - 20 6.2 0.4 
321 Manufacture of textiles 780  13.8 5 - 20 6.3 0.5  
3211 Spinning, weaving and finishing textiles 482 11.2 5 - 20 6.0 0.5 
3212 Manufacture of made-up textile goods except 
wearing apparel 67 17.2 5 - 20 5.0 0.3  
3213 Knitting mills 158 19.6 10 - 20 1.9 0.1 
3214 Manufacture of carpets and rugs 21  20.0 20,0 0.0 0.0  
3215 Cordage, rope and twine industries 10 18.5 5 - 20 4.5 0.2 
3219 Manufacture of textiles not elsewhere classified  42 12.9 10 - 20 4.5 0.4  
322 Manufacture of wearing apparel, except footwea r 127 19.6 10 - 20 1.9 0.1 
323 Manufacture of leather and fur products, except 
footwear 52 13.3 5 - 20 5.0 0.4  
3231 Tanneries and leather finishing 28 9.6 5 - 10 1.3 0.1 
3232 Fur dressing and dyeing industries 7  12.9 10 - 20 4.5 0.4  
3233 Manufacture of leather products, except footwea r 17 19.4 10 - 20 2.4 0.1 
324 Manufacture of footwear, except vulcanized or 
moulded rubber or plastic footwear 13 19.2 10 - 20 2.7 0.1  
33 Manufacture of wood and wood products, including 
furniture 160 19.1 5 - 20 3.1 0.2 
331 Manufacture of wood and wood products, except 
furniture 137 19.1 5 - 20 3.2 0.2  
3311 Sawmills, planing and other wood mills 105 19.7 5 - 20 2.1 0.1 
3312 Manufacture of wooden and cane containers and 
small cane ware 14 20.0 20,0 0.0 0.0  
3319 Manufacture of wood and cork products 18 14.7 5 - 20 5.4 0.4 
332 Manufacture of furniture and fixtures, except 
primarily of metal 23 19.1 10 - 20 2.8 0.1  
34 Manufacture of paper and paper products, printing 
and publishing 171 12.5 0 - 20 5.5 0.4 
341 Manufacture of paper and paper products  129 11.7 5 - 20 4.9 0.4  WT/TPR/S/339 • Democratic Republic of the Congo 
- 125 - 
  ISIC Description Number 
of lines Simple 
average 
(%) Range 
(%) Standard 
deviation CVa 
3411 Manufacture of pulp, paper and paperboard  77 9.9 5 - 20 4.0 0.4 
3412 Manufacture of containers and boxes of paper and 
paperboard 10 19.0 10 - 20 3.0 0.2  
3419 Manufacture of pulp, paper and paperboard  
articles not elsewhere classified 42 13.3 10 - 20 4.7 0.4 
342 Printing, publishing and allied industries 42  14.9 0 - 20 6.4 0.4  
35 Manufacture of chemicals and chemical, 
petroleum, coal, rubber and plastic products 1,142  8.6 0 - 20 5.3 0.6 
351 Manufacture of industrial chemicals 680  5.8 5 - 20 2.4 0.4  
3511 Manufacture of basic industrial chemicals  514 5.4 5 - 20 1.5 0.3 
3512 Manufacture of fertilizers and pesticides 29  5.0 5,0 0.0 0.0  
3513 Manufacture of synthetic resins and plastic 
materials, except glass 137 7.3 5 - 20 4.1 0.6 
352 Manufacture of other chemical products 276  12.2 5 - 20 6.0 0.5  
3521 Manufacture of paints, varnishes and laquers  16 9.7 5 - 10 1.2 0.1 
3522 Manufacture of drugs and medicines 95  7.3 5 - 20 4.0 0.5  
3523 Manufacture of soap  52 18.5 10 - 20 3.6 0.2 
3529 Manufacture of chemical products not elsewhere 
classified. 113 13.7 5 - 20 5.2 0.4  
353 Petroleum refineries  39 9.6 0 - 20 3.5 0.4 
354 Manufacture of miscellaneous products of 
petroleum and coal 15 11.7 5 - 20 5.4 0.5  
355 Manufacture of rubber products 99 14.4 5 - 20 5.3 0.4 
3551 Tyre and tube industries 41  13.9 10 - 20 4.9 0.4  
3559 Manufacture of rubber products not elsewhere 
classified 58 14.8 5 - 20 5.5 0.4 
356 Manufacture of plastic products not elsewhere 
classified 33 15.3 5 - 20 5.6 0.4  
36 Manufacture of non-metallic mineral products, 
except products of petroleum and coal 179 15.2 5 - 20 5.5 0.4 
361 Manufacture of pottery and china 16  16.3 10 - 20 4.8 0.3  
362 Manufacture of glass and glass products  67 13.8 5 - 20 5.4 0.4 
369 Manufacture of other non-metallic mineral 
products 96 16.0 5 - 20 5.5 0.3  
3691 Manufacture of structural clay products 17 14.1 5 - 20 6.5 0.5 
3692 Manufacture of cement, lime and plaste r 9 9.4 5 - 20 4.4 0.5  
3699 Manufacture of non-metallic mineral products not 
elsewhere classified 70 17.4 5 - 20 4.5 0.3 
37 Basic metal industries  399 9.1 5 - 20 4.3 0.5  
371 Iron and steel basic industries 221 9.3 5 - 20 3.3 0.4 
372 Non-ferrous metal basic industries 178  8.8 5 - 20 5.3 0.6  
38 Manufactu re of fabricated metal products, 
machinery and equipment 1,485  9.6 0 - 20 5.7 0.6 
381 Manufacture of fabricated metal products, except 
machinery and equipment 255 13.5 5 - 20 5.3 0.4  
3811 Manufacture of cutlery and general hardware  75 13.0 5 - 20 5.3 0.4 
3812 Manufacture of furniture and fixtures primarily of 
metal 9 18.9 10 - 20 3.1 0.2  
3813 Manufacture of structural metal products  23 10.0 5 - 20 5.7 0.6 
3819 Manufacture of fabricated metal products except 
machinery and equipment not elsewhere classified 148 14.0 5 - 20 5.0 0.4  
382 Manufacture of machinery except electrical  529 7.1 0 - 20 4.5 0.6 
3821 Manufacture of engines and turbines 12  5.0 5,0 0.0 0.0  
3822 Manufacture of agricultural machinery and 
equipment 36 5.0 5,0 0.0 0.0 
3823 Manufacture of metal and wood working 
machinery 108 5.5 5 - 10 1.5 0.3  
3824 Manufacture of special industrial machinery and 
equipment 147 5.1 5 - 20 1.3 0.3 
3825 Manufacture of office machinery 35  8.1 5 - 20 4.3 0.5  
3829 Machinery and equipment except electrical not 
elsewhere classified 191 9.9 0 - 20 5.9 0.6 
383 Manufacture of electrical machinery and apparatus  275 11.2 5 - 20 5.3 0.5  
3831 Manufacture of electrical motors and apparatus  63 7.2 5 - 10 2.5 0.3 
3832 Manufacture of radio, television and 
communication equipment and apparatus 116 12.3 5 - 20 5.9 0.5  
3833 Manufacture of electrical appliances and 
housewares 26 17.7 10 - 20 4.2 0.2 
3839 Manufacture of electrical apparatus not elsewhere 
classified 70 10.5 5 - 20 2.8 0.3  
384 Manufacture of transport equipment 215 9.1 5 - 20 5.9 0.6 
3841 Shipbuilding and repairing 30  7.7 5 - 20 5.6 0.7  
3842 Manufacture of railroad equipment 23 5.0 5,0 0.0 0.0 
3843 Manufacture of motor vehicles 114  10.5 5 - 20 6.2 0.6  
3844 Manufacture of motorcycles and bicycles  17 13.8 5 - 20 5.3 0.4 
3845 Manufacture of aircraft 25  5.6 5 - 20 2.9 0.5  WT/TPR/S/339 • Democratic Republic of the Congo 
- 126 - 
  ISIC Description Number 
of lines Simple 
average 
(%) Range 
(%) Standard 
deviation CVa 
3849 Manufacture of transport equipment not elsewhere 
classified 6 7.5 5 - 20 5.6 0.7 
385 Professional and scientific equipment 211  9.3 5 - 20 5.8 0.6  
3851 Professional, scientific and measuring equipment  107 5.8 5 - 20 2.7 0.5 
3852 Manufacture of photographic and optical goods  56 11.9 5 - 20 6.2 0.5  
3853 Manufacture of watches and clocks 48 14.3 5 - 20 5.4 0.4 
39 Other manufacturing industries 204  15.2 0 - 20 5.6 0.4  
3901 Manufacture of jewellery and related articles  28 15.0 0 - 20 6.3 0.4 
3902 Manufacture of musical instruments 18  17.2 10 - 20 4.5 0.3  
3903 Manufacture of sporting goods 29 16.7 5 - 20 5.9 0.4 
3909 Manufacturing industries  not elsewhere classified  129 14.7 5 - 20 5.3 0.4  
4 Electricity 1 10.0 10,0 0.0 0.0 
Note: Duty rates are missin g for four tariff lines. 
a Coefficient of variation (CV). Source: WTO Secretariat calculations based on data provided by the authorities. 
__________