WT/TPR/S/188/Rev.1 Trade Policy Review 
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II. TRADE AND INVESTMENT REGIMES 
(1) OVERVIEW  
1. Gabon has a parliamentary system of government.  The 2003 revision of the 
1991 Constitution1 removed the limits to the number of successive seven-year mandates that the 
President of the Republic may hold.  Thanks to th is revision the President, who has been in power 
since 1967, was re-elected at the last elections in 2005. 
2. Generally speaking, policies are drawn up and impl emented by means of laws.  Legislation is 
proposed mainly by the executive.  The Economic  and Social Council is consulted about all 
legislative provisions of a fiscal, economic, social or cultural nature, and may be involved prior to that 
in their preparation.  To be adopted, draft laws must be approved by each of the two chambers of 
Parliament (the Senate  and National Assembly).2  The President of the Republic promulgates the draft 
laws that have been passed by the Parliament.3  The law is then published in the Journal Officiel de la 
République gabonaise  (Official Journal of the Gabonese Republic), which is available only as a 
printed document. 
3. The President of the Republic (or the person delegated by him) negotiates, signs and 
promulgates international treaties and agreements.  In  principle they must be ratified by the National 
Assembly4, except when a treaty or agreement is signed without reservation as to ratification, as was 
the case for the WTO Agreement (section (iii)).5  As soon as international treaties and agreements are 
signed they have precedence over laws, subject to im plementation by the other party to the treaty or 
agreement.  They are applicable as law in Gabon as soon as they are ratified and are automatically 
binding.  Under this monist system, the WTO Agreement may be invoked directly in Gabonese 
courts, although this has never yet happened. 
4. In the legislative ranking, the Cons titution comes before laws, ordinances6, decrees and 
orders.  International treaties and agreements have force of law on ce signed and ratified, subject to 
their implementation by the other parties.  Conse quently, Gabon's trade policy is based on regulations 
established at supranational level (the result of multilateral, regional and subregional integration 
(see section (3) below), and on na tional regulations which reinforce the supranational provisions and 
deal with all the aspects that lie outside their scope.  The country's main trade -related laws, ordinances 
and regulations are listed in Table II.1. 
                                                      
1 Law No. 3/91 of 26 March 1991, amended by Law No. 1/94 of 18 March 1994, Law No. 18/95 of 
29 September 1995, Law No. 1/97 of 22 April 1997, Law No. 14/2000 of 11 October 2000 and Law 
No. 13/2003 of 19 August 2003. 
2 There are 120 seats in the National Assembly and 91 in the Senate.  Deputies are elected by direct 
universal suffrage for a term of five years;  the last  legislative elections took place on 17 December 2006.  The 
members of the Senate are elected by indirect universal su ffrage for a term of six years;  the last senatorial 
elections took place in 2003.  The Se nate represents local authorities. 
3 Decree No. 937/PR/MESRITRIC of 6 October 2000, on the preparation, adoption, promulgation and 
publication of legislation and regulations. 
4 Title X of the 1991 Constitution. 
5 The instrument of ratification of the WTO Agr eement was approved on 14 August 2000 by the 
President of the Republic. 
6 Under Article 52 of the 1991 Cons titution, the Presid ent of the Republic may seek authorization from 
Parliament to take measures by ordinance which normally require legislation.  Ordinances are adopted by the 
Council of Ministers, following a ruling by the Constitutional Court.  They enter into force upon publication, but expire if they are not ratified by Parliament at its following session. Gabon WT/TPR/S/188/Rev.1 
 Page 13 
 
 
Table II.1 
Gabon's principal trade-related laws and regulations, July 2007 
Sector Instrument/law 
Customs legislation CEMAC Custom s Code Gabonese Customs Tariff 
Status of trader, industrialist or crafts man Ordinance No. 10/89 of 28 September 1989 
Value added tax, excise duties, and cu stoms border levies Tax Code (January 2007 edition) and Finance Laws of 2006 and 
2007 
Import prohibitions and licences Decree No. 000455/PR/MCD/MEFBP of 14 June 1999  
Technical standards and regulations Or dinance No. 3/PR/2005 of 11 August 2005 
Sanitary and phytosanitary measures Law No. 2/6565 of 5 June 1965 
Ordinance No. 50/78 of 21 August 1978 
Investment Law No. 15/98 of 23 July 1998 
Promotion of SMEs and SMIs Law No. 16/2005 of 20 September 2006 
Ile Mandji free zone Law No. 10/2000 of 12 October 2000 
Procedures and regulations for the establishment of private 
commercial enterprises Seven uniform acts of the Organi zation for the Harmonization of 
Business Law in Africa (OHADA) 
Protection of patents, industria l designs, and trademarks, new 
plant varieties Bangui Agreement (1999) 
Law No. 14/2003 of 28 January 2003 
Protection of copyright and related rights Law No. 1/87 of 29 July 1987  
Competition Law No. 14/98 of 23 July 1998 
Privatization of State-owned enterpri ses Law No. 1/96 of 13 February 1996 
Government procurement Decree No . 0001140/PR/MEFBP of 18 December 2002 
Environment Law No. 16/93 of 26 August 1993 
Forestry Law No. 16/2001 of 31 December 2001 
Fisheries and aquaculture Law No. 15/2005 of 8 August 2005  
Mining Law No. 5/2000 of 12 October 2000  
Hydrocarbons Law No. 14/74 of 21 January 1974 
Law No. 14/82 of 24 January 1983 
Electricity Law No. 8/1993 of 7 April 1993 
Water Law No. 8/1993 of 7 April 1993 
Civil aviation Law No. 7/65 of 5 June 1965 
CEMAC Civil Aviation Code of 21 July 2000 
Telecommunications Law No. 6/2001 of 27 June 2001 
Postal services Law No. 4/2001 of 27 June 2001 
Tourism Ordinance No. 2/2000 of 12 October 2000 
Exchange rate regime Regul ation No. 02/00/CEMAC/UMAC/CM 
Banking and microfinance services BEAC and UMAC provisions 
Insurance Insurance Code of the In ter-African Conference on Insurance 
Markets (CIMA) 
Source : Gabonese authorities. 
5. Judicial power is exercised by the Constitutiona l Court, the Court of Cassation (the highest 
court in civil, commercial, social and criminal matte rs), the Council of State (the highest authority for 
administrative matters), the Court of Auditors, the Courts of Appeal, the ordinary courts, the High 
Court of Justice and other special jurisdictions.  Commercial litigation between  economic operators is 
heard in the ordinary courts;  disputes between foreign investors and the State are dealt with 
separately (section (4) below).  Judges are appointed by the Supreme Council of the Judiciary, under the presidency of the President of the Republic. WT/TPR/S/188/Rev.1 Trade Policy Review 
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6. At the executive level, the main function of th e Ministry in charge of trade has principal 
responsibility for technical questions relating to th e formulation and implementation of trade policy, 
including WTO-related matters, and al l bilateral or plurilateral trade ag reements.  An Interministerial 
Committee is responsible for following up trade negotia tions.  Other ministries are also involved in 
formulating and implementing trade policy, in partic ular the Ministry in charge of finance and the 
ministries in charge of sectoral matters.  As to investment policy, technical matters are the responsibility of the Ministry in charge of industry or the ministries in charge of sectors of economic activities, and financial questions are dealt with  by the Ministry in charge of finance. 
7. Employers' and trade-union organizations are c onsulted on an ad hoc basis on the formulation 
of trade policy in Gabon;  there is no permanent ar rangement for consultations between the State and 
private sector.  There is no national body tasked  with evaluating the country's trade policy. 
(2) P
OLICY OBJECTIVES  
8. Gabon's social and economic development stra tegy, as set out in January 2006 at the 
investiture of the current government7, identifies five objectives:  consolidation of the macroeconomic 
framework;  growth by means of economic divers ification and regional integration;  human 
development and the fight against poverty;  te rritorial planning and the preservation of the 
environment;  and consolidation of the rule of law, administrative reform and regional integration.  
These objectives are backed by a pr ogramme of macroeconomic stabilization and structural reform, 
supported by the International Monetary  Fund since May 2007 (Chapter I(2)). 
9. Diversification, a much reiterated objective,  is justified by the economy's continuing 
dependence on the exploitation of oil.  The author ities rely on the private sector to achieve non-oil 
GDP growth.  To this end they intend to make th e economic environment more attractive, and widen 
Gabon's economic area by completing regional integr ation within CEMAC (section (3)(ii)).  The 
emergence of an industrial fabric made up of SMEs  and SMIs is envisaged, together with an increase 
in value added in the agricultural and mining sect ors, the development of tourism by promoting 
Gabon's ecotourism assets, the improvement of tr ansport infrastructures and the reduction of 
associated costs, and the use of new informati on and communication technologies.  Gabon's trade and 
investment policy has evolved accordingly since its fi rst Trade Policy Review in 2001, with measures 
being eased either for social purposes or at the request of economic operators. 
10. New incentives have been introduced under the Na tional Investment Charter, in particular to 
further the development of tourism (Chapter IV (5)(ii)) and the emergence of SMEs and SMIs 
(section (4)).  Other incentives are contained in  the fiscal and customs agreements signed with 
enterprises set up in Gabon;  the scope of these ag reements is not known owing to their confidential 
nature.  Moreover, the establishment of the Private Investment Promotion Agency (APIP) allows the 
procedures for setting up a company in Gabon to be simplified (section (4)).  However, many sectors 
of activity remain closed to investment because of de jure  or de facto monopolies, and the State 
remains closely involved in the economy, despite an ambitious withdrawal programme, which has 
moved forward since the country's first TPR in 2001 (Chapter III(4)(iii)). 
11. The State intends to back the current pr ocess of economic and social development by 
pursuing civil service reform and its decentralizatio n, and by fostering good governance and the rule 
of law with the support of the development partners.8  Regarding the latter, Transparency 
International, a non-governmental organization, believes that Gabon has a serious problem of 
                                                      
7 Law No. 21/2005 of 10 January 2006. 
8 African Development Bank (2005). Gabon WT/TPR/S/188/Rev.1 
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corruption9, as was already the case when its first TPR w as conducted in 2001.  Gabon had stated its 
intention of joining the Extractive Industri es Transparency Initiative (EITI) in March 200510, and to 
finalize technical implementation at the national level in 2005.11  However, in December 2005, the 
first transparency exercise showed that there were ga ps to be bridged in the management of the State's 
share of oil earnings.12  Another significant development was the setting up in 2005 of a National 
Commission to combat illicit enrichment, particul arly among departmental managers;  however, by 
mid 2007, the Commission had still not completed th e first mission assigned to it.  An operational 
audit is reported to be under way in order to re inforce the legal and judicial system in Gabon.  
Moreover, the new Government Procurement Code  aims to limit the use of single tendering for 
government procurement contracts and to fa vour competitive bidding (Chapter III(4)(v)). 
12. The reduction of poverty is one of Gabon's cu rrent economic objectives.  An operational 
framework is provided by the "Growth a nd Poverty Reduction Stategy Paper" (GPRSP)13, adopted in 
December 2005, according to which poverty affects one  third of households.  Trade, however, is not 
included either in the GPRSP or the possible diversification scenarios for the Gabonese economy. 
(3) TRADE AGREEMENTS AND ARRANGEMENTS  
(i) The WTO 
13. Gabon is a founding Member of the WTO;  it signed the Marrakesh Agreement on 
15 April 1994 with no reservations as to ratification.14  It is not a party to any of the plurilateral 
agreements or any of the protocols and agreements concluded under the WTO.  It grants at least MFN 
treatment to all its trading partners. 
14. The concessions made by Gabon during the Uruguay Round are contained in Schedule XLVII 
as regards goods (Chapter III (2)(iv)(a)), and in document GATS/SC/34 as regards services 
(Chapter IV (5)).  Since its first TPR in 2001, Gabon has progressed in implementing the WTO Agreement on Customs Valuation, as it stopped using minimum values on 29 August 2003.
15  
According to the authorities, the methods provide d for by the Agreement have been implemented 
since 12 July 2004.16  Gabon's reservations a bout implementation of the Agreement still stand and 
have no expiry date.17  However, technical assistance is s till necessary, as some problems that were 
noted during the first TPR appear to remain in 2007. 
15. Imports of sugar (from outside the CEMAC) are still prohibited in order to protect the only 
national producer (Chapter III(2)(v)) and, conse quently, the 2005 deadline notified to the WTO18 by 
                                                      
9 According to the Corruption Perceptions Index 2006, Gabon is rated 90th out of 163 countries.  
Consulted at:  www.transpar ency.org [2 May 2007]. 
10 IMF (2007b). 
11 UNDP-Gabon (2006). 
12 Consulted at:  www.eitranspar ency.org/section/countries/_gabon;  and USTR (2005), page 95. 
13 Ministry of Planning and Development Programming (2005). 
14 Gabon inherited the status of contracting party on 3 May 1963 (Article XXVI:5(c) of the 
GATT 1994) after having applied the GATT de facto since its independence (from France) on 17 August 1960. 
15 Order No. 668/MEFBP/CABME/SG/DGDDI of 29 August 2003.  Minimum values were established 
by Order No. 161 of 17 May 1996, and Gabon requested a waiver from the WTO 
(WTO document G/VAL/W/38 of 2 September 1999), approved on 12 November 1999 by Decision of the 
Committee (WTO document G/VAL/14 of 30 November 1999). 
16 Service Note No. 668/MEFBP/CABME/SG/DGDDI of 12 July 2004. 
17 Paragraphs 3 and 4 of Annex III of the WTO Agreement on Customs Valuation.  
WTO document G/VAL/2/Rev.23 of 26 September 2006. 
18 WTO document G/LIC/N/1/GAB/2 of 13 March 2002. WT/TPR/S/188/Rev.1 Trade Policy Review 
Page 16 
 
 
the authorities has not been met;  moreover, th e protection of sugar has taken on a Community 
dimension within the CEMAC (section 4(ii)(c)).  The applied rates of MFN tariffs are above the 
bound rates for about 40 per cent of lines (Chapter I II(2)(iv)(c)).  A large number of waivers to the 
principle of national treatment have also been noted  in the application of VAT (Chapter III(2)(iv)(d)). 
16. Gabon is still encountering some difficulties in connection with its WTO notifications 
(Table II.2), and in particular to the Integrated Database (IDB).19  However, it has notified all its laws 
on the protection of intellectual property, and th ey were examined by the TRIPS Council at its 
meeting of 27-28 November 2001.20 
Table II.2 
Notifications to the WTO, 1995 to July 2007 
Agreement WTO Document Contents 
Marrakesh Agreement WT/Let/1/Rev.2 of 22 May 1995 De lay in the application of the Agreement on Import 
Licensing Procedures until 1997 
Delay in the application of the Agreement on Customs Valuation until 2000 
WT/COMTD/N/13 of 
29 September 2000 Central African Economic and Monetary Community (CEMAC) Enabling Clause 
WT/COMTD/24 of 29 September 2000 Text of the CEMAC Treaty 
G/AG/N/GAB/1 of11 June 2001 No support measures, 1995-2000 Agreement on Agriculture 
G/AG/N/GAB/2 of 11 June 2001 No export subsidies 
Agreement on Application of 
Article VII of GATT 1994 G/VAL/N/1/GAB/1 of 15 October 1999 UDE AC Regulation on customs valuation 
Agreement on Preshipment Inspection G/PSI/N/1/Add.10 of 19 July 2004 No measures 
G/LIC/N/1/GAB/1 of 5 October 2001 No measures Agreement on Import Licensing 
Procedures G/LIC/N/1/GAB/2 of 13 March 2002 No measures, except for sugar 
Agreement on Subsidies and 
Countervailing Measures, and Article XVI:1 of GATT 1994 G/SCM/N/71/GAB of 7 June 2001 No prescribed measures 
G/TRIMS/N/2/Rev.9 of 
28 September 2001 No measures Agreement on Trade-Related Investment Measures 
G/TRIMS/N/2/Rev.9/Add.2 of 
8 March 2002 No measures 
Agreement on Trade-Related Aspects 
of Intellectual Property Rights IP/N/1/GAB/C/1, IP/N/1/GAB/I/1 of 
29 April 2002 National Law 
Source : WTO Secretariat. 
(ii) Regional agreements 
(a) African Union21 
17. Gabon is a founding member of the African Uni on (AU), the successor to the Organization of 
African Unity (OAU).22  Eventually, the African Union will be an economic and monetary union 
whose institutions will include a Conference of Head s of State and Government (already established), 
a Council of Ministers (established), a Peace a nd Security Council (established), a Commission 
(established), and a Pan-African Parliament (established), as well as a Central Bank, a Monetary 
                                                      
19 WTO document G/MA/IDB/2/Rev.25 of 26 March 2007. 
20 WTO documents IP/Q/GAB/1, IP/Q2/GAB/1, IP/Q3/GAB/1, and IP/Q4/GAB/1 of 18 May 2004. 
21 Consulted at:  http://www.africa-union.org. 
22 The Charter establishing the OAU was signed on 25 May 1963.  The Constitutive Act of the African 
Union was adopted at the summit held in July 2000 in Lomé (Togo).  The African Union, which has now 
replaced the OAU, was proclaimed on 11 July 2001 in Lu saka after ratification of the Constitutive Act by more 
than 44 of the 53 Member States of the OAU.  The Durban Summit of 9 July 2002 launched the African Union. Gabon WT/TPR/S/188/Rev.1 
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Fund, an African Investment Bank, a Court of Ju stice, an Economic, Social and Cultural Council 
(statutes already prepared), and technical committees. 
18. The African Economic Community (AEC) was f ounded in June 1991 under the auspices of 
the OAU, now the AU, under the terms of the Treaty of Abuja.  This treaty provides for the creation 
of an African common market in si x stages spread over 34 years.  The integration process is based on 
the coordination and harmonization of tariff and non-tariff measures, between various trade and 
subregional groups (known as regional economic comm unities (RECs)), with a view to establishing a 
continent-wide customs union. 
19. The New Partnership for Africa's Development (NEPAD), adopted at the Lusaka (Zambia) 
Summit in 2001, is an AU programme  managed at Central African le vel by the Economic Community 
of Central African States (ECCAS) (section (b) below). 
(b) Economic Community of Central African States (ECCAS)23 
20. Gabon is a founder member of the ECCAS, whic h is the result of an enlargement of the 
CEMAC (section (c) below) to include the member s of the Economic Community of the Great Lakes 
Countries ( Communauté économique des pays des Grands Lacs  – CEPGL) and Sao Tomé and 
Principe.24  The ECCAS institutional framework consists  of the Conference of Heads of State and 
Government (already established), the Council of Mi nisters (established), a Court of Justice, the 
General Secretariat (established), the Consulta tive Commission (established), and specialized 
technical committees.  The ECCAS also includes a specialist body, the Central African Power 
Pool (CAPP), created on 2 April 2003 as a platform  for subregional consultation and decisions on 
energy issues. 
21. After a long period of inactivity, the ECCAS is now regarded as one of the pillars of the 
African Union's AEC (section (a) a bove), and it signed the protocol on relations between the AEC and 
the RECs in October 1999.  An important achieveme nt, considering the numerous  conflicts that have 
afflicted the region, is the creation of a mechan ism for promoting peace, security and stability in 
Central Africa, known as the Council for Peace, Secu rity and Stability in Central Africa (COPAX).25  
On 24 January 2003, with a view to concluding an Economic Partnership Agreement (EPA) with 
Central Africa, the European Union signed a fi nancial agreement with the ECCAS and the CEMAC 
for the purpose of supporting subregional integration.26  This provides for an eventual merger of the 
ECCAS and the CEMAC. 
22. ECCAS member countries have adopted a scheme for phasing out tariffs on intra-community 
trade, known as the ECCAS Preferential Tariff, together  with rules of origin and approval procedures 
at the community level, which were supposed to enter into force on 1 July 2004.27  The free trade area 
is due to be established no later than 31 December 2007, in accordan ce with the timetable of the EPA 
                                                      
23 NEPAD (undated). 
24 The ECCAS was created on 18 October 1975 and has its headquarters at Libreville, Gabon.  It 
currently has 11 member countries:  Angola, Burundi, Cameroon, Central African Republic, Chad, Congo, 
Democratic Republic of the Congo, Equatorial Gu inea, Gabon, Rwanda, and Sao Tomé and Principe. 
The members of the CEPGL are:  Burundi, Democratic Republic of the Congo, and Rwanda. 
25 Decision No. 001Y/FEV/25/1999. 
26 European Commission (2003). 
27 Decision No. 03/CEEAC/CCEG/XI/04.  The tariff reduction timetable envisaged is as follows:  for 
traditional handicraft and local products (other than mining products) a 100 per cent reduction from 1 July 2004;  
in the case of mining products and manufactured products with originating status, 50 per cent from 1 July 2004, 70 per cent as of 1 January 2005, 90 per cent as of 1 January 2006, and 100 per cent as of 1 January 2007. WT/TPR/S/188/Rev.1 Trade Policy Review 
Page 18 
 
 
with the EU (section (d) below).  By July 2007,  however, the tariff reduction process leading to the 
establishment of a free trade area had not yet begun. 
23. Member countries, including Gabon, finance the activities of the ECCAS Secretariat General 
by levying a 0.4 per cent Community integration contribution ( Contribution communautaire 
d'intégration  – CCI) on imports originating in countries outsi de the ECCAS.  The CCI is collected by 
the customs services of the member countries. 
(c) Central African Economic and Monetary Community (CEMAC)28 
24. Gabon and its neighbours share a long history of regional integration, which formally began 
with independence.  Complementing the Central African Monetary Union ( Union monétaire de 
l'Afrique centrale  – UMAC) (Chapter I(1)), the Centra l African Customs and Economic Union 
(CACEU) ( Union douanière et économique  de l'Afrique centrale  – UDEAC) was established by the 
1964 Treaty of Brazzaville.  The process of economic in tegration within this Un ion was revived in the 
early 1990s under the treaty establishing the CE MAC, which began its activities in June 1999.29 
25. The CEMAC institutional framework consists of the Conference of Heads of State and 
Government, the Council of Ministers, the Executiv e Secretariat (based at Bangui), the Inter-State 
Committee (whose chief task is to make prepara tions for the deliberations of the Council of 
Ministers), the Community Court of Justice (operational since 2000), and the Community Parliament (the relevant Convention will be ratified later), whose functions in  the meantime are fulfilled by an 
Inter-Parliamentary Commission set up on 22 June 2000. 
26. The CEMAC established the Central African Economic Union ( Union économique de 
l'Afrique centrale  – UEAC), which takes over the commit ments of the UDEAC, and pursues the 
following objectives:  to strengthen the compe titiveness of economic and financial activities by 
harmonizing the relevant rules;  to achieve convergence towards sust ainable performance by 
coordinating economic policies a nd aligning national budgetary polic ies with the common monetary 
policy
30;  to create a common market founded on the free movement of goods, services, capital and 
people;  and to institute coordi nation of national sectoral policies, including the implementation of 
joint measures and the adoption of common policies, particularly in the following areas:  agriculture, 
livestock and fisheries, industry, tr ade, tourism, transport, telecommunications, energy, environment, 
research, education and vocational training.31 
27. The achievements of the UDEAC include the following:  adoption of common customs 
regulations;  establishment of a common external tariff (CET) and a generalized preferential tariff 
(GPT) in June 199332;  and the adoption of common provisions relating to duty- and tax-free entry.33  
The objectives of the UDEAC are to be achieved in three five-year stages:  from June 1999 to 
June 2004 – laying the groundwork for implementa tion of the free movement of goods, services, 
                                                      
28 Consulted at:  www.cem ac.cf [31 Ju ly 2006]. 
29 The treaty was signed on 16 March 1994 by Cameroon, Central African Republic, Chad, Congo, 
Equatorial Guinea, and Gabon.  On 5 February 1998, th e Heads of State proclaimed  the end of the UDEAC and 
the birth of the CEMAC (Decision No. 6/98-UDEAC-CEM AC-CE-33).  The CEMAC treaty was notified to the 
WTO in 2000 under the enabling clause by CEMAC memb ers that are also WTO members (all of them except 
for Equatorial Guinea, which has observer status).  See WTO documents WT/COMTD/N/13 and 
WT/COMTD/24 of 29 September 2000. 
30 Directive No. 01/00/UEAC-064-CM-04 concerns mu ltilateral surveillance criteria and the relevant 
modalities (Chapter I(2)). 
31 Article 2 of the Convention governing the UEAC. 
32 Act No. 7/93-UDEAC-556-CD-SE1, as amended. 
33 Act No. 2/92-UDEAC-556-CD-SE1, as amended. Gabon WT/TPR/S/188/Rev.1 
 Page 19 
 
 
capital and natural persons;  from June 2004 to Ju ne 2009 – implementing free movement;  and from 
June 2009 to June 2014 – developing common sectoral  policies.  In order to implement the GPT 
community origin is certified by the CEMAC Movement Certificate (Chapter III(2(iv)(e)).34 
28. According to the report on the first stage35, CEMAC members concentrated on enhancing the 
four freedoms of movement within the common mark et.  With respect to the free movement of goods, 
the following steps were taken:  harmonization of the application of VAT and excise duties36;  
revision of the CET in 2001 to bring it into line with the 2002 version of the Harmonized 
System (HS)37;  and establishment of the CEMAC Customs Code based on the customs experience of 
the UDEAC, including the decisions relating to cust oms valuation under WTO rules.  Regulations 
applicable to enterprises to ensu re conditions for free competition in the common market and those 
applicable to government aid are not yet in force.38 
29. In 2006, CEMAC adopted a Common Mark et Organization (CMO) for sugar39, its first CMO, 
whose main aim is to reach subregional self-suffici ency by making up the sugar deficits of some 
members by first using the surplus production of other members (such as Gabon).  This policy is 
implemented by a Committee to Coordinate and Mo nitor Sugar Policies (CCSPS) set up within the 
CEMAC, bringing together the authorities and the re presentatives of sugar companies.  According to 
the chairman of the Sugar Professionals Group (GPS ), the Committee has set up a Community Sugar 
Supply Plan (PACS), "based on a forward estimat e for the community, consolidated from national 
stock-taking exercises that register country by  country sugar production estimates, marketing on 
domestic or community markets, exports to third countries, official imports of community sugar, 
fraudulent imports and stock movements".40  This CMO has been implemented by Gabon by means of 
several trade policy measures (Chapter IV(4)), in  particular a prohibiti on on sugar imports of non-
CEMAC origin (Chapter III(2)(v)). 
30. CEMAC members consider it particularly impor tant to coordinate the national transport 
policies of member States41, in order to promote trade developm ent.  CEMAC action to develop large 
trans-African networks is being supported by an EU-Africa partnership launched by the European 
Commission in mid-2006.42 
31. The CEMAC Investment Charter was adopted in 1999.43  The CEMAC has harmonized the 
application of corporate taxation among its members.44  A CEMAC passport has been adopted but for 
the moment is recognized only in Africa.45  In addition, a "single aut horization" system adopted in 
                                                      
34 Article 12 of Act No. 7/93-UDEAC-556-CD-SE1, the provisions of which are clarified by Circular 
No. 471/SG/DUD. 
35 CEMAC Executive Se cretariat (2005). 
36 Directive No. 1/99-CEMAC-028-CM-03. 
37 Regulation No. 16/03-CEMAC-1368-CM-11. 
38 Regulations No. 1/99/UEAC-CM-639 and No. 4/99/UEAC-CM-639. 
39 Regulation No. 10/06-UEAC-166-CM-14. 
40 Sucre éthique, Actualités, 23 July 2006.  Cons ulted at:  www.sucre-ethi que.org [26 April 2007]. 
41 The main CEMAC instruments relating to the transp ort sector are as follows:  the Merchant Marine 
Code (2001);  the CEMAC/DRC Inland Waterway Navigation Code (1999);  the Air Transport Agreement between CEMAC member States (1999);  the UDEAC Highway Code (1989);  and the UDEAC International 
Certificate of Automobile Civil Liability Insurance (pink card introduced in 2000). 
42 European Commission press release IP/06/986 of 13 July 2006.  Consulted at:  europa.eu.int 
[31 July 2006]. 
43 Regulation No. 17/99/CEMAC-020-CM-03. 
44 Directive No. 02/01/UEAC-050-CM-06. 
45 Regulation No.1/00-CEMAC-042-CM-04. WT/TPR/S/188/Rev.1 Trade Policy Review 
Page 20 
 
 
November 2000, aims to facilitate the establishmen t of banks within the CEMAC, and to promote 
competition between them (Chapter IV(5)(iv)).46 
32. According to the conclusions drawn by th e Executive Secretariat, from the practical 
standpoint the CEMAC has to contend with numerous  constraints.  Despite implementation of the 
GPT, intra-community trade, which mainly in volves products from the secondary sector, barely 
exceeds 3 per cent of the total value of CEMAC trade – a situation that is "explained mainly by the 
fact that the Community's exports consist essentially of raw materials that are not traditionally traded 
among member countries".47  The Executive Secretariat also c ites "misapplication of the tax and 
customs codes and regulations, tariff and non-tariff barriers to intra-regional trade, poor compliance 
with Community rules of origin and provisions on the regulation of competition".48  One barrier to the 
movement of goods is the absence of a single entry point system (Chapter III(2)(ii)).49 
33. The member countries, including Gabon, finan ce the activities of the Executive Secretariat 
through the CEMAC's Community integration tax ( Taxe communautaire d'intégration  – TCI), levied 
at a rate of 1 per cent on imports from third countries and collected by the customs services of CEMAC member countries.  The tax was due to be  levied as from 2002, but Gabon has only collected 
it since 1 January 2003.  The fact that TCI re venues have not been transferred to the CEMAC 
Executive Secretariat and that overdue payments  have accumulated accounts in part for CEMAC's 
financial difficulties.
50 
34. With a view to the negotiation of an EPA be tween the EU and Centra l Africa (the CEMAC 
countries, along with Sao Tomé and Principe and th e Democratic Republic of the Congo) (section (d) 
below), the CEMAC is in the process of negotia ting a free trade agreement with Sao Tomé and 
Principe, and expects to do the same with  the Democratic Republic of the Congo. 
(d) Relations with the European Union (EU) 
35. Gabon is one of the 79 ACP countries with wh ich the EU signed the Cotonou Agreement, 
which entered provisionally into force on 1 March 2000.51  The trade provisions are one of the 
mechanisms for cooperation between the ACP count ries and the EU, whereby the latter grants duty-
free admission to non-agricultural products and the majority of processed agricultural products 
originating in 78 ACP countries (excluding South A frica) on a non-reciprocal basis.  Gabon uses these 
preferences only for wood and manganese. 
36. The Members of the WTO have granted a waiv er in respect of EU obligations under 
Article I:1 of the GATT 1994 (on MFN treatment) for the period extending from 1 March 2000 to 
31 December 2007, at which date new trading arra ngements consistent with WTO rules must be 
                                                      
46 Regulation No. 1/00/CEMAC/UMAC/COBAC. 
47 CEMAC Executive Se cretariat (2004). 
48 CEMAC Executive Se cretariat (2005). 
49 Zafar A. and K. Kubota (2003). 
50 ECPDM (2006).  One of the reasons for non-payment of the TCI by some CEMAC member 
countries is dissatisfaction with the use made of such revenue. 
51 The Agreement was signed on 23 June 2000 at Cotonou, in Benin, and officially entered into force 
on  1 April 2003 after its ratification.  The Agreement replaced the Lomé Convention, in effect since 1975, whose fourth extension expired at the end of February 2000. Gabon WT/TPR/S/188/Rev.1 
 Page 21 
 
 
concluded between the two parties.52  In accordance with the Coton ou Agreement, these arrangements 
will take the form of EPAs between the EU and various ACP regional groupings. 
37. The EU initiated the EPA negotiation process on 27 September 2002.  The first phase 
involved all the ACP countries and the EU, and concerned horizontal issues of interest to all the 
parties;  the second phase began with the launch of  EPA negotiations between Central Africa and the 
EU in October 2003, followed by the opening of negotiations on other EPAs.  The roadmap for the 
negotiations on the Economic Partne rship Agreement between Central Africa and the European Union 
was signed by the parties on 16 July 2004, and provides, among other things, for the establishment of a free trade area over a 12-year period starting in January 2008.  At their February 2007 meeting, the 
officials responsible for the EPA negotiations betwee n Central Africa and the EU agreed to continue 
with the second phase and embark immediately on the third phase, which will involve "drafting of the 
EPA legislation, negotiation of market access o ffers, and identification and implementation of 
EPA monitoring measures."
53 
(e) Relations with the United States of America 
38. Gabon is on the list of 37 African countries that are eligible for the programme set up by the 
United States under the African Growth and Opportunity Act.54  The American authorities consider 
that in 2005 Gabon was the fifth largest exporter in the programme, owing in particular to the steep 
rise in the prices of oil products.  Gabonese exports to the United States also benefit from preferences 
under the Generalized System of Preferences (GSP).  The United States is also providing financial 
support for the Congo Basin Forest Partners hip (CBFP), of which Gabon is a member 
(Chapter IV(2)(iii)). 
(f) Other agreements and arrangements 
39. Many countries extend (non-reciprocal) preferential tariff treatment under the GSP to goods 
originating in Gabon. 
40. Gabon has signed bilateral framework agreements on trade with a large number of countries;  
these agreements do not, however, have a preferential di mension, in particular with regard to levying 
duties and taxes at the customs borders.  Gabon is a member of the International Coffee Organization 
(ICO). 
(4) INVESTMENT55 
41. The primary regulatory framework for all inv estment in Gabon is the 1998 Investment 
Charter56, supplemented by specific regimes for the exploitation of natural resources, such as the 
Mining Code (Chapter IV(3)(i)), the regime for oil prospecting and exploration (Chapter IV(3)(ii)), 
and the Forestry Code (Chapter IV(2)(ii)), or by  the specific regime for investment in tourism 
                                                      
52 WTO document WT/MIN(01)/15 of 14 November 2001.  The waiver granted by the WTO 
(WT/L/186), which extended the waiver under Article I (MFN treatment) of the GATT for the Fourth Lomé 
Convention between the ACP countries and the EEC (GATT document L/7604), ended on 29 February 2000. 
53 "EPA negotiations between Central Africa and the European Union – final communiqué of the 
expanded joint trade ministerial committee" of 6 Febr uary 2007.  Consulted at:  www.trade.ec.europa.eu 
[12 March 2007]. 
54 USTR (2005). 
55 This section is based mainly on the information supplied by the Gabonese authorities and the 
following documents:  Ambassade de France au Gabon, Mission économique (2005a);  FIAS (2004);  
US Department of State (2007);  US Commercial Service (2007). 
56 Law No. 15/98 of 23 July 1998. WT/TPR/S/188/Rev.1 Trade Policy Review 
Page 22 
 
 
(Chapter IV(5)(ii)).  The Ile Mandji Free Zone  at Port-Gentil is still at the project stage.57  S i n c e  
Gabon's first TPR, the main innovation with regard to regulations concerns the regime for the 
promotion of SMEs and SMIs in all sectors of activity58, which is one of the Government's objectives 
(section (2)). 
42. The Investment Charter provides guarantees to  all foreign investors, irrespective of 
nationality.  It reaffirms that every investor is free to engage in business;  the right to property, 
including intellectual property;  the repatriation of capital invested and profits realized, and savings 
made on salaries by expatriate staff;  access to foreign exchange and free movement of capital, and transparent application of business law and la bour law.  However, the large number of de jure  or de 
facto monopolies limits the sectors of activity  where investors can become established 
(Chapter III(4)(iii)).  In the sectors open to investme nt, there is no longer a requirement to transfer 
free of charge to the State part of the equity holding of a company set up in Gabon
59, nor to join the 
Gabonese Investment Fund (FGI). 
43. The Charter also provides for a Private Invest ment Promotion Agency (APIP), which was set 
up in 200060 but only became operational 2004.  The APIP  is supposed to house the single window 
enabling promoters to complete the co mpany establishment formalities efficiently61;  at present, 
however, the APIP deals with administrative fo rmalities for investors, without extra charge.62  The 
average period of time needed to set up an enterpri se in Gabon is about 60 days (whereas the Charter 
stipulates a period of 48 hours);  this is the regional average, as against 16.6 days for OECD 
countries.63  In Gabon, all direct investments must also be declared in advance, and during the twenty 
days following completion of the operation, a report must  be sent to the Ministry in charge of finance. 
44. Fiscal and customs incentives are not provided for in the Charter, but are contained either in 
various regulations or in agreements between the investor and the Gabonese State.  Since 1999, new 
enterprises engaged in industrial, mining, agricult ural or forestry activities are entitled to certain 
incentives upon application to the Ministry in charge of finance.64  Since 2006, the regime for the 
promotion of SMEs and SMIs has been available fo r enterprises that meet the stipulated criteria and 
that have obtained approval from the Ministry in charge of SMEs and SMIs.  Foreign investors in 
Gabon may only benefit from this regime by setting up a joint-venture as minority shareholders (with 
a maximum of 49 per cent of the capital).  Inv estment incentives – with the exception of regulatory 
incentives covered by the sectoral regimes (Chapter IV) – are detailed in Table II.3. 
                                                      
57 Law No. 10/2000 of 12 October 2000. 
58 Law No. 16/2005 of 20 September 2006. 
59 The obligation to transfer 10 per cent, i.e. in La w No. 41/72 of 10 June 1972, and the provisions of 
the Code of Equity Holdings (L aw No. 8/83 of 31 December 1983 ), are no long er in force. 
60 Ordinance No. 006/PR/2000 of 12 February 2000. 
61 According to the Charter, in sectors of activity not covered by specific codes and regulated 
professions (e.g. doctors), promoters may establish an  activity by means of a si mple declaration.  The 
declaration is submitted to the competent ministries, and if  no objection is raised within 48 hours, the promoter 
is given a Trade Register registration number, together with the national statistical  identifier.  For activities 
covered by specific Codes, authorization is given by the relevant ministry, within 30 days of submission of the 
file to the single window. 
62 The legal forms of enterprise set up in Gabon must conform to the commercial law common to the 
members of the Organization for the Harmonization of Business Law in Africa (OHADA), of which Gabon is a 
member.  The information site on investment in Ga bon, set up by the APIP, is www.invest-gabon.com. 
63 Consulted at:  www.doingbusiness.org [9 July 2007]. 
64 Article 140 of the Tax Code (January 2007 edition). Gabon WT/TPR/S/188/Rev.1 
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Table II.3 
Investment incentives, July 2007 
Regime for new agricultural, industrial and mining enterprises 
 
Eligibility requirements: 
 
- At the end of the third fiscal year, the activity must have required fixed and permanent asse ts equal to ten times the amount  of 
profits realized during that same year; 
 
- it must not merely be the development of one or more existing activities;  
- the main objective of the new en terprise must not be to compete with activitie s satisfactorily performe d in the territory by existing 
enterprises;  
- the enterprise must keep proper accounts in accordance with  OHADA accounting standards. 
 
Tax benefits: 
 
- Exemption from corporation tax or personal income tax for tw o years and deductions on taxabl e profits for the following four 
years.  
SME/SMI regime 
 
Approval requirements: 
 
- The headquarters must be located in Gabon;  
- the objective must be the production, processing or  distribution of goods or supply of services; 
 - a minimum of 51 per cent of the equity of the enterprise must be held by Gabonese nationals who are also responsible for its 
management; 
 - capital must not exceed CFAF 1 billion; 
 
- annual turnover must not exceed CFAF 2 billion;  
- at least 50 per cent of permanent em ployees must be Gabonese nationals; 
 - an investment programme must exist involving in particular at  least one of the following:  the establishment, take-over, 
modernization, rehabilitation, restructuring,  expansion of the activities or further tr aining for the staff of an enterprise;  or an 
improvement in working conditions and the quality of work. 
 
Range of benefits: 
 
- Access to government SME/SMI funding agencies;  
- priority access to the government procurement market; 
 - exemption from profits tax and cust oms taxes on inputs for five years; 
 
- preferential prices for petroleum products and preferential rate s for the transport of materials, equipment and certain produ cts; 
 
- preferential rates for assistance from any authorized State body; 
 - State subsidization of interest rates. 
 
Source : Tax Code (January 2007 edition), and Law No. 16/2005 of 20 September 2006. 
45. Owing to the "Gabonization" of employment, the procedure for hiring foreign staff has 
become costly.65  Moreover, one of the eligibility conditio ns for the regime for the promotion of 
SMEs and SMIs is a permanent workforce of at  least 50 per cent of Gabonese among the company's 
employees.  Conditions of employment in Gabon are set out in the Labour Code66, and the employers' 
                                                      
65 "Investir au Gabon ".  Consulted at:  www.gabon-plus.com [21 March 2007]. 
66 Law No. 03/94 of 21 November 1994. WT/TPR/S/188/Rev.1 Trade Policy Review 
Page 24 
 
 
contributions amount to approximately 20.1 per cent of the salary.67  The Code was substantially 
modified in 2000 in order to give more flexibility  to the conditions for individual or collective 
termination of employment fo r personal or economic reasons68;  the conditions do, however, remain 
relatively restrictive.69 
46. Gabon has signed and/or ratified many bilatera l agreements on investment.  These include a 
fiscal agreement with France to avoid the double taxation of persons and companies, and tax evasion;  and agreements on reciprocal promotion and protec tion of investments with South Africa (currently 
being ratified), China, Egypt, Germany, Italy, Lebanon, Mali (currently being ratified), Morocco, 
Portugal, Sao Tomé and Principe, Spain and the United States.  In 1994, Gabon became a member of 
the Multilateral Investment Guarantee Agency (MI GA) and of the International Centre for the 
Settlement of Investment Disputes (ICSID).  Th e ACP-EU Cotonou Agreement includes provisions 
for protecting European investment in ACP c ountries (Articles 260, 261 and 262).  The OHADA 
Court of Justice and Arbitration hears disputes a bout the application of OHADA legislation in Gabon. 
                                                     
 
67 "Régimes fiscaux et douaniers".  Consulted at:  www.izf.net/gabon [21 March 2007]. 
68 Law No. 12/2000 of 12 October 2000. 
69 See U.S. Department of State (2007). Gabon WT/TPR/S/188/Rev.1 
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ANNEXE II.1:  TRADE-RELATED TECHNICAL ASSISTANCE 
(1) OVERVIEW OF NEEDS  
1. Since joining the WTO in 1995, Gabon has benefited from a large number of actions 
undertaken by the WTO and the other development partne rs to help it to participate effectively in the 
multilateral trading system (MTS);  benefit from MTS rules;  and reach its trading objectives.  The 
following WTO actions deserve special mention:  pa rticipation by Gabonese officials in 119 seminars, 
workshops, courses, missions and other WTO ac tivities between 1998 and June 2007;  and in the 
trade policy courses.  In terms of infrastructure s upport, the reference centre that was set up on the 
premises of the Ministry in charge of trade at the time of Gabons's first TPR, and which was updated 
in November 2006 by a WTO Secretariat team, does not seen to be operational;  it would appear that 
the Ministry does not have the basi c equipment and means for its upkeep. 
2. Despite these many actions, Gabon's partic ipation in the MTS remains weak.  The 
Interministerial Committee that was set up for the n eeds of the first TPR has been reconvened for the 
needs of the current exercise.  However, most of the Committee's members lack experience of 
WTO activities, owing to insufficient training.  The frequent transferring of Gabonese experts from 
the Ministry in charge of trade to other ministries,  and/or to other tasks within the Ministry, does not 
facilitate regular follow-up to WTO activities, a nd requires continuous efforts by the WTO and the 
other organizations involved in tr ade-related technical assistance. 
3. The insufficient level of human resources has led, in Gabon's case, to a certain continuity with 
regard to the shortcomings, problem s of consistency, and hence the needs that were already identified 
during the first Trade Policy Review in 2001.  Moreover, Gabon does not make full use of the rules 
arising from the WTO to meet its key objective, i.e.  the diversification of the basis of its economy, 
which depends on oil revenues, within the context of poverty reduction.  The application of WTO 
rules can help to further the rule of law and hen ce governance in Gabon.  For example, this report has 
noted several instances of disregard for the principle of non-discrimination in the application of domestic taxes such as VAT (Chapter III(2)(iv)(e)).  These have been instituted at the behest of 
economic operators;  however, bette r knowledge of WTO rules would help the authorities to put up 
greater resistance to pressure of this kind.  More  generally, better compliance with WTO rules would 
help to stabilize the regime of incentiv es to companies and potential investors. 
4. Gabon still has much the same trade-related t echnical assistance needs as at the time of the 
first TPR, i.e. in the areas of:  implementation of tr ade-related agreements, part icipation in the regular 
activities of the WTO, and building capacity to part icipate in trade negotiations and in trade policy 
formulation;  removal of supply-side constraints;  and integration of trade and development policies.  
An additional effort must also be made by the WTO to ensure that the capacity-building includes 
officials in all the ministries involved in the formulation and execution of trade policy. 
(2) P
OLICY IMPLEMENTATION AND FORMULATION  
5. The shortcomings and consistency problems al ready noted at the time of Gabon's first TPR 
may be summarized as:  regular updating of key notifications (for example, sending the Gabonese 
Tariff to the Integrated Database);  support for the implementation of the WTO Customs Valuation 
Agreement;  elimination of import prohibitions (in particular on sugar);  uniform application of 
national treatment with regard to VAT and excise du ties;  full observance of tariff bindings;  efficient 
application of sanitary and phytosanitary measures ( SPS), and technical barriers to trade (TBT);  and 
the implementation of the TRIPS Agreement with in the timeframe set for developing countries, WT/TPR/S/188/Rev.1 Trade Policy Review 
Page 26 
 
 
particularly with regard to the updating of the co pyright and related rights regime, and the effective 
protection of intellectual property rights in general. 
6. Trade can contribute significantly to economic a nd social development in Gabon.  However, 
the country still maintains pockets of protectioni sm and monopoly practices on such products as 
sugar, cement and mineral water.  Owing to the lack of competition on the local market, prices in 
Gabon are among the highest in the world.  This too is a result of monopolies, which clearly discourage investments, including foreign direct inv estment, in the sectors concerned.  The levels of 
customs duties and taxes make already high consum er prices even higher and worsen the poverty of 
certain households.  Reductions in prices would also be  furthered by greater ambition in terms of trade 
facilitation and competition policy.  Technical assistance would be needed to this end. 
7. Other supply-side constraints involve in pa rticular financial services, transport and 
communications.  A widening of Gabon's commitmen ts under the GATS might help to resolve these 
constraints by creating a stable, predictable and transparent investment environment.  For example, Gabon wishes to develop sight-seeing tourism and so  develop its unique flor a and fauna resources.  
However, Gabon's commitments are limited to tour ism and some financial services, whereas other 
services are necessary to encourage the desired in vestment in this subsector.  Gabon could thus 
benefit from assistance in updating its schedule of specific commitments and in the formulation of new offers under the GATS. 
(3) I
NTEGRATION OF TRADE IN THE DEVELOPMENT STRATEGY  
8. By participating in and actively contributing to the success of the Third Millennium Summit 
in September 2000, Gabon undert ook to make achievement of  the Millennium Development 
Goals (MDG) a major part of its long-term developm ent strategy.  To this end, Gabon has drafted a 
Growth and Poverty Reduction St rategy Paper (GPRSP), which was a dopted in December 2005.  The 
paper has not yet been examined in detail by the relevant international or ganizations.  Moreover, it 
does not give trade a substantial role in the realiza tion of the MDGs.  This is the more surprising as 
the contribution that trade can make to countries such as Gabon in such a strategy is indisputable. 
9. If the main conclusions of the present report we re transposed into the GPRSP, Gabon should 
be able to integrate trade concerns more effectivel y into its development stra tegy in general, and its 
poverty reduction strategy in particul ar.  In integrating the two strate gies, it must be borne in mind 
that in addition to the difficulties certain developi ng countries face owing to the lack of a structured, 
coherent and precise trade policy framework, Ga bon belongs to at least two customs unions.  
Moreover, the versatility of certain instruments such  as the tariff requires particular attention where 
developing countries are concerned.  Technical a ssistance should facilitate greater understanding of 
the different possibilities of integrating trade in to the development strategy as a whole, and in 
particular into Gabon's growth and poverty reduction strategy.