APPENDIX TABLES Democratic Republic of the Congo WT/TPR/S/240/Rev.1
 Page 111 
 
 
  Table AI.1 
Structure of imports, various years 
(US$ million and per cent) 
  1980 1995 2000 2005 2006 2007 2008 
Total imports (US$ million)a 1,014.0 1,217.8 655.0 1,618.3 2,974.0 2,780.0 3,772.5 
 Percentage share 
Total primary products 16.3 37.0 48.1 40.8 50.3 36.4 36.3 
 Agriculture 11.8 26.0 33.8 25.6 17.0 27.6 22.1 
 Food 10.1 22.9 31.6 22.9 15.7 26.1 20.5 
 0412 Other wheat (including spelt) and me slin, unmilled n.a. 2.2 1.8 1.8 2. 0 2.2 2.1 
 0123 Meat and offal of poultry, fresh, ch illed or frozen n.a. 0. 9 6.8 2.3 1. 4 2.2 1.6 
 4222 Palm oil and its fractions n.a. 0.1 0.5 0.8 0.7 1.6 1.5 
 0989 Food preparations, n.e.s. n.a. 2.2 1.8 2.0 0.9 1.2 1.2 
 0222 Milk and cream, concentrated or sweetened n.a. 1.2 1.9 1.7 1.3 1.5 1.1 
 0611 Sugars, beet or cane, raw, in solid form, not 
containing added flavouring or colouring matter n.a. 0.9 1.9 1.6 0.8 1.8 1.0 
 0461 Flour of wheat or of meslin n.a. 2.5 3.5 1.5 1.0 2.0 1.0 
 Agricultural raw materials 1.7 3.1 2.2 2.8 1.2 1.5 1.6 
 2690 Worn clothing and other worn textile articles;  rags 0.9 2.3 1.5 1.4 1.0 1.2 1.0 
 Mining 4.4 10.9 14.3 15.1 33.3 8.8 14.3 
 Ores and other minerals 0.3 0.5 1.2 0.7 0.4 0.7 4.1 
 2786 Slag, dross, scalings and similar waste n.a. 0.0 0.0 0.0 0.0 0.0 3.3 
 Non-ferrous metals 0.4 0.4 0.5 0.2 0.3 0.5 0.3 
 Fuels 3.8 10.0 12.6 14.3 32.6 7.6 9.8 
Manufactures 81.9 61.7 51.1 58.1 48.6 62.4 62.3 
 Iron and steel 3.8 1.9 1.8 2.9 2.0 4.2 4.8 
 Chemicals 8.5 9.5 11.4 11.0 15.9 11.7 9.8 
 5429 Medicaments (including veterinary medicaments), 
n.e.s. n.a. 1.8 1.5 2.2 1.6 2.7 1.3 
 Other semi-manufactures 9.2 6.2 6.8 8.1 4.5 8.1 9.7 
 6911 Structures and parts of structures, of iron or steel 1.4 0.2 0.3 2.8 0.7 1.6 2.5 
 6612 Portland cement, aluminous cement, slag cement, 
supersulphate cement and similar hydraulic 
cements, whether or not coloured or in the form of clinkers n.a. 0.1 0.5 0.6 0.4 0.6 1.5 
 Machinery and transport equipment 45.9 20.5 20.4 26.0 19.4 27.6 29.7 
 Power-generating machinery 1.3 0.5 0.8 0.8 1.0 1.0 1.3 
 Other non-electrical machinery 14.4 5.6 5.2 6.9 6.6 10.4 12.7 
 7283 Machinery (other than machine tools) for sorting 
earth, stone, etc. n.a. 0.2 0.3 0.4 0.4 1.1 1.6 
 7239 Parts, n.e.s., of the machinery of group 723 and of 
subgroup 744.3 1.9 0.7 0.3 0.8 1.4 1.4 1.4 
 7232 Mechanical shovels, excavators and shovel-loaders, 
  self-propelled n.a. 0.2 0.2 0.5 0.4 0.9 1.3 
 7231 Bulldozers, angledozers, graders and levellers, 
self-propelled n.a. 0.2 0.3 0.3 0.2 0.8 0.9 
 Agricultural machinery and tractors 1.1 0.2 0.2 0.2 0.1 0.1 0.2 
 Office machines and telecommunications equipment 3.6 3.0 4.7 7.5 3.9 4.8 4.0 
 Other electrical machinery 6.6 1.8 1.6 2.7 1.9 3.5 3.7 
 7731 Wire, cable and other electric conductors 1.2 0.1 0.2 0.3 0.3 0.8 1.1 
 Automotive products 14.8 6.5 6.5 6.6 4.3 6.5 6.7 
 7821 Motor vehicles for the transport of goods 5.1 2.1 2.1 3.0 1.7 3.0 3.1 
 7812 Motor vehicles for the transport of persons, n.e.s. n.a. 2.4 2.7 1.7 1.1 1.6 1.4 
 Other transport equipment 5.3 3.1 1.5 1.6 1.7 1.3 1.3 
 Textiles 4.0 8.9 3. 3 2.5 1.5 3.1 1.9 
 Clothing 2.0 5.2 1.7 1.3 0.7 0.8 0.6 
 Other consumer goods 8.6 9.4 5.7 6.4 4.7 6.9 5.9 
Other 1.6 1.1 0.8 1.1 1.0 1.2 1.3 
 9310 Special transactions and commodities not classified 
according to kind 1.5 1.1 0.5 0.8 1.0 1.1 1.3 
n.a. Not available. 
a 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 mirror statistic calculations, based on data from the UNSD Comtrade database (SITC Rev. 3). 
 WT/TPR/S/240/Rev.1 Trade Policy Review 
Page 112 
 
 
  Table AI.2 
Structure of exports, various years 
(US$ million and per cent) 
Description 1980 1990 1995 2000 2005 2006 2007 2008 
Total exports (US$ million)a 2,344.3 1,919.2 1,515.1 1,212.9 1,507.6 1,478.3 2,061.1 3,728.4 
 Percentage share 
Total primary products 71.1 82.0 43.4 34.3 57.2 65.4 72.5 85.0 
 Agriculture 14.6 14.8 12.9 5.7 9.6 12.3 11.3 7.1 
 Food 11.7 10.4 6.6 3.4 3.0 2.5 1.9 1.6 
 0711 Coffee, not roasted, whether or not 
decaffeinated;  coffee husks and skins 9.9 9.6 5.5 2.4 0.7 0.8 0.4 0.5 
 1212 Tobacco, wholly or partly stemmed/stripped n.a. 0.0 0.2 0.0 0.8 0.9 0.8 0.5 
 0611 Sugars, beet or cane, raw, in solid form, not 
containing added flavouring or colouring 
matter n.a. 0.0 0.0 0.0 0.5 0.2 0.0 0.1 
 Agricultural raw materials 2.9 4.4 6.3 2.3 6.6 9.8 9.5 5.5 
 2475 Wood of non-coniferous species, in the rough 
or roughly squared, but not treated n.a. 2.0 3.2 1.5 3.6 5.0 5.3 2.7 
 2484 Wood of non-coniferous species, sawn, 
sliced etc., of a thickness exceeding 6 mm. n.a. 1.1 1.2 0.4 2.3 3.7 3.2 2.0 
 2461 Wood in chips or particles n.a. 0.0 0.0 0.0 0.0 0.0 0.0 0.3 
 2485 Wood of non-coniferous species, continuously 
shaped n.a. 0.0 0.0 0.2 0.3 0.5 0.4 0.2 
 Mining 56.5 67.2 30.5 28.6 47.6 53.1 61.1 78.0 
 Ores and other minerals 4.9 2.5 3.7 8.3 25.5 32.9 28.2 43.4 
 2879 Ores and concentrates of other non-ferrous 
base metals 0.2 0.0 1.1 7.4 17.0 18.1 14.8 25.2 
 2831 Copper ores and concentrates n.a. 0.0 0.0 0.0 4.2 10.2 10.2 16.0 
 2771 Industrial diamonds, sorted, whether or not 
worked 0.5 1.0 0.6 0.1 3.5 3.5 2.0 1.4 
 2876 Tin ores and concentrates 1.4 0.6 0.4 0.2 0.3 0.5 0.4 0.3 
 2832 Copper mattes;  cement copper (precipitated 
copper) n.a. 0.0 0.0 0.0 0.1 0.1 0.0 0.2 
 2823 Other ferrous waste and scrap n.a. 0.1 0.0 0.0 0.3 0.2 0.2 0.1 
 Non-ferrous metals 43.1 54.3 16.4 4.2 5.5 11.2 17.9 28.8 
 6898 Cobalt, cadmium, titanium and zirconium, 
unwrought (including waste and scrap) n.a. 5.6 11.8 3.8 3.4 7.4 10.0 14.9 
 6821 Copper, refined and unrefined;  copper 
anodes;  copper alloys 33.6 45.9 4.4 0.4 1.9 3.5 7.8 13.9 
 Fuels 8.5 10.4 10.4 16.1 16.6 9.0 14.9 5.8 
 3330 Petroleum oils and oils obtained from 
bituminous minerals, crude 7.3 10.3 10.0 16.0 15.3 8.6 14.8 4.4 
Manufactures 2.2 15.5 56.1 62.9 41.8 33.5 26.5 13.3 
 Iron and steel 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.2 
 6726 Semi-finished products of iron or non-alloy steel, 
containing by weight less than 0.25% of carbon n.a. 0.0 0.0 0.0 0.0 0.0 0.0 0.1 
 Chemicals 0.4 0.1 0.2 1.9 0.3 0.9 0.5 0.2 
 Other semi-manufactures 1.2 14.9 55.5 60.4 40.1 31.8 24.7 12.2 
 6672 Diamonds (other than sorted industrial 
diamonds), not mounted or set 0.7 14.2 54.1 60.1 39.0 31.1 24.5 12.0 
 Machinery and transport equipment 0.4 0.2 0.2 0.5 0.9 0.3 0.8 0.6 
 Power-generating machinery 0.2 0.0 0.0 0.1 0.1 0.1 0.0 0.0 
 Other non-electrical machinery 0.0 0.0 0.1 0.0 0.1 0.1 0.1 0.1 
 Agricultural machinery and tractors n.a. 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Office machines and telecommunications equipment 0.0 0.0 0.0 0.2 0.3 0.1 0.0 0.0 
 Other electrical machinery 0.0 0.0 0.0 0.0 0.1 0.0 0.1 0.0 
 Automotive products 0.0 0.0 0.0 0.1 0.2 0.0 0.0 0.0 
 Other transport equipment 0.2 0.1 0.0 0.1 0.1 0.0 0.6 0.4 
 7935 Special vessels;  floating docks;  platforms, etc. n.a. 0.0 0.0 0.0 0.0 0.0 0.0 0.3 
 Textiles 0.1 0.0 0.1 0.0 0.0 0. 0 0.0 0.0 
 Clothing 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 
 Other consumer goods 0.1 0.2 0.1 0.1 0.4 0.4 0.4 0.1 
Other 26.7 2.5 0.4 2.8 1.0 1.1 1.0 1.6 
 9310 Special transactions and commodities not 
classified according to kind 25.6 2.3 0.0 2.2 1.0 1.1 1.0 1.6 
 Gold 1.1 0.3 0.4 0.6 0.0 0.0 0.0 0.0 
n.a. Not available. 
a The total amount of exports equals the total amount of imports received from the Democratic Re public of the Congo by partner 
countries. 
Source : WTO Secretariat mirror statistic calculations, based on data from the UNSD Comtrade database (SITC Rev. 3). Democratic Republic of the Congo WT/TPR/S/240/Rev.1
 Page 113 
 
 
  Table AI.3 
Origin of imports, various years 
(US$ million and per cent) 
  1980 1995 2000 2005 2006 2007 2008 
Total imports (US$ million)a 1,014.1 1,217.8 655.0 1,618.3 2,974.0 2,780.0 3,772.5 
 Percentage share 
 America 17.8 9.4 2.1 6.6 4.8 7.7 6.7 
 United States 15.3 6.3 1.5 4.0 2.4 4.1 3.5 
 Other America 2.6 3.0 0.6 2.6 2.4 3.6 3.3 
 Brazil n.a. 0.3 0.1 1.0 0.6 1.3 1.4 
 Argentina 0.3 0.4 0.0 0.8 1.2 1.0 1.2 
               
 Europe 74.5 39.0 44.8 38.4 24.5 31.9 29.9 
 EC(27) 72.4 37.9 43.5 37.4 23.8 30.8 28.9 
 Belgium 25.8 15.6 25.2 14.4 7.4 10.0 10.4 
 France 12.3 4.0 6.1 8.1 5.9 6.8 4.9 
 Netherlands 2.3 3.8 4.3 3.6 2.2 2.8 3.5 
 Germany 15.1 5.7 3.4 4.1 2.1 3.3 3.3 
 Italy 7.0 3.1 1.3 2.1 1.7 2.6 2.4 
 Sweden 1.1 0.2 0.1 1.0 0.9 1.6 1.3 
 Ireland 0.1 1.8 0.4 1.0 1.0 1.0 0.8 
 Spain 1.2 0.9 1.4 0.6 0.6 0.7 0.7 
 United Kingdom 5.6 2.0 1.0 1.3 1.0 0.8 0.7 
 EFTA 2.1 1.0 1.1 0.9 0.6 1.0 0.8 
 Norway 0.5 0.4 0.1 0.6 0.5 0.9 0.7 
 Other Europe 0.0 0.1 0.1 0.1 0.1 0.1 0.2 
               
 Commonwealth of Independent States  (CIS) 0.0 0.0 0.1 0.2 0.1 0.2 0.3 
               
 Africa 1.7 29.7 42.6 47.6 65.2 52.0 52.3 
 South Africa n.a. 16.0 19.2 17.1 12.2 22.4 29.8 
 Zambia n.a. 2.2 5.9 6.0 4.5 8.8 7.6 
 Kenya 1.0 3.4 4.3 8.3 3.6 4.4 3.8 
 Côte d'Ivoire n.a. 2.4 4.9 3.8 3.0 3.4 3.4 
 Uganda n.a. 3.2 0.9 3.7 1.5 3.6 3.3 
 Namibia n.a. n.a. 0.0 0.7 1.5 1.6 1.4 
 Rwanda n.a. n.a. n.a. 0.2 0.1 0.4 1.3 
 Zimbabweb n.a. 0.7 1.7 0.4 31.9 3.0 0.4 
 Republic of Tanzania n.a. n.a. 0.5 3.9 2.0 3.0 n.a. 
 Cameroon 0.0 0.3 3.7 1.7 3.3 n.a.  n.a.
               
 Middle East 0.0 0.1 1.0 0.3 0.2 0.3 0.1 
                
 Asia 5.9 21.7 9.4 7.0 5.1 8.0 10.7 
 China n.a. 3.4 2.8 3.1 2.3 3.4 6.2 
 Japan 4.5 0.9 1.4 1.0 0.8 0.7 1.0 
 Six East Asian Traders 1.2 14.4 3.3 2.2 1.5 2.1 1.6 
 Other Asia 0.2 3.0 1.9 0.7 0.5 1.8 1.9 
 Indonesia n.a. n.a. 0.7 0.0 0.0 1.1 1.4 
n.a. Not available. 
a The total amount of imports equals the total amount of exports dispatched to the Democratic Republic of the Congo by partner 
countries. 
b Imports from Zimbabwe, in 2006, of coke and semi-coke of coal, of lignite or of peat;  retort carbon (SITC 3250) worth 
US$679.7 million, and of colouri ng preparations for the ceramic, enamelling and glass industries;  artists' colours (SITC 5335)  
worth US$260.6 million. 
Source : WTO Secretariat mirror statistic calculations, based on data from the UNSD Comtrade database (SITC Rev. 3). WT/TPR/S/240/Rev.1 Trade Policy Review 
Page 114 
 
 
  Table AI.4 
Destination of exports, various years 
(US$ million and per cent) 
Description 1980 1990 1995 2000 2005 2006 2007 2008 
Total exports (US$ million)a 2,344.3 1,919.2 1,515.1 1,212.9 1,507.6 1,478.3 2,061.1 3,728.4 
 Percentage share 
 America 16.1 18.5 20.3 18.6 17.9 14.9 18.7 7.4 
 United States 15.8 17.3 18.0 18.5 17.9 5.8 10.1 7.3 
 Other America 0.3 1.2 2.2 0.0 0.1 9.0 8.5 0.1 
                 
 Europe 75.5 72.7 62.9 77.7 60.1 53.8 48.2 30.0 
 EC(27) 75.0 72.1 61.4 77.3 60.1 53.8 48.1 29.7 
 Belgium 52.8 0.0 45.7 62.3 38.2 34.5 24.3 13.7 
 Finland 0.1 0.1 1.2 6.9 7.7 8.5 9.4 8.7 
 Poland n.a. 0.0 n.a. 0.0 0.1 1.5 1.9 2.1 
 France 7.4 3.4 2.8 1.6 8.2 2.3 6.9 1.5 
 Portugal 0.0 0.8 2.7 0.9 1.7 1.9 1.3 1.1 
 Netherlands 0.9 1.0 0.7 2.0 0.5 1.5 1.5 1.1 
 Italy 6.5 8.6 0.0 2.3 1.3 1.7 1.5 0.5 
 Germany 4.9 0.0 4.3 0.3 1.1 1.2 0.8 0.4 
 Spain 0.6 1.4 2.0 0.2 0.3 0.3 0.3 0.2 
 United Kingdom 0.6 0.7 1.2 0.4 0.8 0.1 0.1 0.1 
 EFTA 0.5 0.2 1.4 0.3 0.0 0.0 0.0 0.2 
 Norway 0.0 0.0 1.1 0.0 0.0 0.0 0.0 0.2 
 Other Europe 0.0 0.5 0.1 0.0 0.0 0.0 0.1 0.0 
                 
 Commonwealth of Independent States (CIS) 0.0 0.0 0.0 0.1 0.1 0.1 0.3 0.3 
 Russian Federation n.a. n.a. n.a. 0.1 0.1 0.1 0.3 0.2 
                 
 Africa 0.8 1.6 7.8 1.7 9.3 4.4 8.6 15.8 
 Zambia n.a. 0.0 0.3 1.0 1.4 2.1 6.2 14.3 
 Kenya 0.0 1.5 0.1 0.3 0.8 0.9 1.1 0.4 
Namibia n.a. 0.0 0.0 0.0 0.0 0.0 0.0 0.3 
Rwanda n.a. 0.0 0.0 0.0 0.2 0.4 0.4 0.3 
South Africa n.a. 0.0 6.7 0.1 0.3 0.5 0.4 0.2 
Morocco 0.1 0.0 0.1 0.0 0.2 0.2 0.2 0.1 
                 
Middle East 0.0 0.0 0.0 0.0 0.1 0.1 0.0 0.1 
                 
 Asia 7.6 7.2 9.0 2.0 12.5 26.7 24.2 46.5 
 China n.a. 0.0 0.1 0.1 11.7 24.9 22.3 42.5 
 Japan 5.7 3.0 5.3 1.5 0.2 0.2 0.1 0.7 
 Six East Asian Traders 0.8 1.0 1.3 0.3 0.2 0.3 0.8 0.3 
 Chinese Taipei n.a. 0.4 0.3 0.0 0.0 0.0 0.2 0.2 
 Other Asia 1.1 3.2 2.3 0.1 0.4 1.3 0.9 3.1 
 India 1.1 3.1 2.2 0.0 0.3 1.3 0.8 3.1 
n.a. Not available. 
a The total amount of exports equals the total amount of imports received from the Democratic Re public of the Congo by partner 
countries. 
Source : WTO Secretariat mirror statistic calculations, based on data from the UNSD Comtrade database (SITC Rev. 3). Democratic Republic of the Congo WT/TPR/S/240/Rev.1
 Page 115 
 
 
  Table AIII.1 
Average tariffs by HS Chapter, 2010 
Code  Description  Number 
of lines  Average 
tariff (%)  Range (%)  Standard 
deviation 
(%) 
 Total  5,646 11.3 0-20 6.1 
01 Live animals 22 12.3 5-20 6.3 
02 Meat and edible meat offal 66 10.2 10-20 1.2 
03 Fish and crustaceans, molluscs and othe r aquatic invertebra tes 107 12.7 10-20 4.5 
04 Dairy produce;  birds' eggs;  natura l honey;  edible products of animal 
origin, not elsewhere specified or included 28 10.5 5-20 6.0 
05 Products of animal origin, not elsewh ere 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 2.6 
07 Edible vegetables and certain roots and tubers 66 9.3 5-10 1.7 
08 Edible fruit and nuts;  peel of citrus fruit or melons 64 10.0 10 0.0 
09 Coffee, tea, maté and spices 31 12.9 5-20 5.1 
10 Cereals 27 7.8 5-10 2.5 
11 Products of the milling industry;  malt;  st arches;  inulin;  wheat gluten 28 9.6 5-10 1.3 
12 Oil seeds and oleaginous fruits;  mi scellaneous grains, seeds and fruit;  
industrial or medicinal plants;  straw and fodder 38 8.2 5-10 2.4 
13 Lac;  gums, resins and other vege table 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 47 12.0 5-20 6.3 
16 Preparations of meat, of fish or  of crustaceans, molluscs or other 
aquatic invertebrates 26 10.0 10 0.0 
17 Sugars and sugar conf ectionery 17 11.5 5-20 5.2 
18 Cocoa and cocoa preparations 11 14.1 5-20 5.8 
19 Preparations of cereals, flour, starch or  milk;  pastrycooks' products 20 14.5 5-20 6.5 
20 Preparations of vegetables, fruit, nuts or other parts of plants 51 19.6 10-20 2.0 
21 Miscellaneous edible preparations 17 12.6 5-20 5.0 
22 Beverages, spirits a nd vinegar 50 19.0 10-20 3.0 
23 Residues and waste from the food industries;   prepared animal fodder 25 7.6 5-10 2.5 
24 Tobacco and manufactured tob acco substitutes 11 15.9 5-20 7.0 
25 Salt;  sulphur;  earths and stone;  plasteri ng materials, lime and cement 72 7.9 5-20 4.8 
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 52 8.1 5-10 2.5 
28 Inorganic chemicals;  organic or inorganic compounds of precious 
metals, of rare-earth metals, of ra dioactive elements or of isotopes 165 5.0 5 0.0 
29 Organic chemicals 338 5.0 5 0.0 
30 Pharmaceutical products 38 11.3 5-20 4.0 
31 Fertilizers 23 5.0 5 0.0 
32 Tanning or dyeing extracts;  tanni ns and their derivatives;  dyes, 
pigments and other colouring matter;  paints and varnishes;  putty and 
other mastics;  inks 49 9.0 5-10 2.0 
33 Essential oils and resinoids;  perfumery, co smetic or toilet preparations 35 15.0 5-20 6.1 
34 Soap, organic surface-active agents, washing preparations, lubricating 
preparations, artificial waxes, prep ared waxes, polishing or scouring 
preparations, candles and similar articles, modelling pastes, "dental 
waxes" and dental preparati ons with a basis of plaster 40 18.1 5-20 4.2 
35 Albuminoidal substances;  modified st arches;  glues;  enzymes 17 10.0 10 0.0 
36 Explosives;  pyrotechnic products;  matches;  pyrophoric alloys;  
certain combustible preparations 10 18.0 10-20 4.2 
37 Photographic or cinemat ographic goods 35 17.1 10-20 4.6 
38 Miscellaneous chemical products 80 10.0 5-20 4.2 
39 Plastics and articles thereof 134 9.9 5-20 5.8 
40 Rubber and articles thereof 91 12.6 5-20 6.2 
41 Raw hides and skins (other than furskins) and leather 37 8.5 5-10 2.3 
42 Articles of leather;  saddlery and harness;  travel goods, handbags and 
similar containers;  articles of anim al gut (other than silk-worm gut) 32 19.4 10-20 2.5 
43 Furskins and artificial fur;  manufactures thereof 13 12.3 10-20 4.4 
44 Wood and articles of wood;  wood charcoal 131 19.5 5-20 2.4 
45 Cork and articles of cork 9 11.1 5-20 5.5 
46 Manufactures of straw, of esparto or of other plaiting materials;  
basketware and wickerwork 11 20.0 20 0.0 WT/TPR/S/240/Rev.1 Trade Policy Review 
Page 116 
 
 
  Code  Description  Number 
of lines  Average 
tariff (%)  Range (%)  Standard 
deviation 
(%) 
47 Pulp of wood or of other fibrous ce llulosic material;  recovered (waste 
and scrap) paper or paperboard 21 9.0 5-10 2.0 
48 Paper and paperboard;  article s of paper pulp, of paper or of paperboard 115 12.3 5-20 5.2 
49 Printed books, newspapers, pictures and other products of the printing 
industry;  manuscripts, typescripts and plans 33 15.5 0-20 5.6 
50 Silk 9 6.7 5-10 2.5 
51 Wool, fine or coarse animal hair;  horse hair yarn and woven fabric 38 6.4 5-10 2.3 
52 Cotton 124 10.1 5-20 5.8 
53 Other vegetable textile fibres;  pa per yarn and woven fabrics of paper 
yarn 23 6.5 5-10 2.4 
54 Man-made filaments;  strip and the like of man-made textile materials 140 12.5 5-20 6.1 
55 Man-made staple fibres 131 11.0 5-20 6.2 
56 Wadding, felt and non-wovens;  specia l yarns;  twine, cordage, ropes 
and cables and articles thereof 35 14.7 5-20 5.3 
57 Carpets and other textile floor coverings  21 20.0 20 0.0 
58 Special woven fabrics;  tufted textile fabrics;  lace;  tapestries;  
trimmings;  embroidery 45 15.8 10-20 5.0 
59 Impregnated, coated, c overed or laminated textile fabrics;  textile 
articles of a kind suitable for industrial use 24 11.7 10-20 3.8 
60 Knitted or crocheted fabrics 43 18. 6 10-20 3.5 
61 Articles of apparel and clothing accesso ries, knitted or croc heted 113 20.0 20 0.0 
62 Articles of apparel and clothing accessories , not knitted or croc heted 113 19.9 10-20 0.9 
63 Other made up textile articles;  sets;  worn clothing and worn textile 
articles;  rags 69 17.2 5-20 5.0 
64 Footwear, gaiters and the like;  parts of such articles 28 18.6 10-20 3.6 
65 Headgear and parts thereof 10 17.0 10-20 4.8 
66 Umbrellas, sun umbrellas, walk ing-sticks, seat-sticks, whips, 
riding-crops and parts thereof 6 16.7 10-20 5.2 
67 Prepared feathers and down and article s made of feathers or of down;  
artificial flowers;  ar ticles of human hair 9 16.1 5-20 6.0 
68 Articles of stone, plaster, cement, asbestos , mica or similar materials 64 17.9 5-20 4.3 
69 Ceramic products 29 16.0 5-20 5.7 
70 Glass and glassware 67 14.2 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 5.1 
72 Iron and steel 169 9.3 5-20 3.7 
73 Articles of iron or steel 163 12.6 5-20 4.9 
74 Copper and articles thereof 58 11.2 5-20 6.1 
75 Nickel and articles thereof 18 7.2 5-10 2.6 
76 Aluminium and articles thereof 47 11.3 5-20 5.6 
78 Lead and articles thereof 8 7.5 5-10 2.7 
79 Zinc and articles thereof 9 6.1 5-10 2.2 
80 Tin and articles thereof 5 7.0 5-10 2.7 
81 Other base metals;  cermets;  articles thereof 54 6.9 5-10 2.4 
82 Tools, implements, cutlery, spoons a nd forks, of base metal;  parts 
thereof of base metal 69 12.1 5-20 5.0 
83 Miscellaneous articles of  base metal 37 14.6 10-20 5.1 
84 Nuclear reactors, boilers, machinery and mechanical appliances;  parts 
thereof 528 6.7 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 271 11.1 5-20 5.2 
86 Railway or tramway locomotives, ro lling-stock and parts thereof;  
railway or tramway track fixtures and fittings and parts thereof;  
mechanical (including electro-mecha nical) 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 130 11.1 5-20 6.2 
88 Aircraft, spacecraft, and pa rts thereof 19 6.6 5-20 4.7 
89 Ships, boats and floating structures 25 8.2 5-20 6.1 
90 Optical, photographic, cinematogr aphic, measuring, checking, 
precision, medical or surgical inst ruments and apparatus;  parts and 
accessories thereof 162 7.7 5-20 5.2 
91 Clocks and watches and pa rts thereof 51 14.0 5-20 5.4 
92 Musical instruments;  parts and accessories of such articles 17 17.1 10-20 4.7 Democratic Republic of the Congo WT/TPR/S/240/Rev.1
 Page 117 
 
 
  Code  Description  Number 
of lines  Average 
tariff (%)  Range (%)  Standard 
deviation 
(%) 
93 Arms and ammunition;  parts and accessories thereof 20 10.5 0-20 7.6 
94 Furniture;  bedding, mattresses, ma ttress supports, cushions and similar 
stuffed furnishings;  lamps and ligh ting fittings, not elsewhere specified 
or included;  illuminated signs, illuminated nameplates and the like;  prefabricated buildings 44 17.6 5-20 4.5 
95 Toys, games and sports requisites;  pa rts and accessories th ereof 31 16.1 5-20 6.3 
96 Miscellaneous manufactured articles 57 15.4 10-20 5.0 
97 Works of art, collectors' pieces and antiques 7 20.0 20 0.0 
Source : WTO Secretariat estim ates based on data provided by the Congolese authorities. WT/TPR/S/240/Rev.1 Trade Policy Review 
Page 118 
 
 
  Table AIII.2 
List of merchandise import and export levies 
Designation Taxable 
items  Collecting 
authority Beneficiary Legal basis Tax base Rate Rationale/ 
grounds 
1. Import duties All imports DGDA Treasury Law No. 08/003 of 
16 May 2008, amending and supplementing Law No. 002/003 of 13 March 2003 c.i.f. 5%, 10% and 
20% Fiscal reasons 
2. Turnover tax 
(ICA) on imports  All imports DGDA Treasury Law No. 08/004 of 
16 May 2008 c.i.f. + 
customs duty 3% and 15% Fiscal reasons 
3. Consumption 
taxes Products 
subject to 
excise duty 
(imports) DGDA Treasury Ordinance-Law 
No. 068/010 of 
6 January 1968, as 
amended and supplemented by Law No. 08/02 of 16 May 2008 c.i.f. + 
customs 
duty 3, 5, 10, 20, 30, 
40 Fiscal reasons 
4. Administrative 
fee Partially 
exempt 
imports DGDA Treasury Ordinance No. 91-005 of 
4 April 1991 c.i.f. 5% Remuneration 
for services 
rendered by the DGDA 
5. Fees charged 
for forms Imports by 
diplomatic missions, 
exports of 
petroleum and mining products DGDA DGDA DGDA Service Note 
No. DG/GP/ADG/400/ 2008 of 
12 December 2008 Number of 
forms US$15/ 
form  
6. Computer feea Imports 
exempt from 
payment of 
the electronic surveillance and merchandise 
inspection 
fee DGDA/ 
Single Window DGDA DGDA Service Note 
No. DG/GP/ADG/400/ 2008 of 
12 December 2008  US$30/ 
transport document Cost of 
financing computer 
maintenance 
7. Electronic 
surveillance and merchandise inspection fee (AUFS) Imports and 
exports DGDA AUFS 75% 
and DGDA 25% Ministerial Order 
No. 016/CAB/MIN/ FINANCES/2007 of 6 December 2007;  DGDA Service Note 
No. DG/GP/ADG/ 
400/2008 of 12 December 2008 c.i.f. and 
f.o.b. 1% import and 
0.25% export To cover the 
project's operating costs and to computerize 
customs 
8. Administrative 
service tax (diamonds, 
gold, 
heterogenite, copper, cassiterite, coltan, wolframite and other precious 
materials used 
for artisanal purposes)
b Export of 
precious materials DGDA ECAS, 
CTCPM, SAESSCAM, 
OCC, 
DGDA, OGEFREM, Treasury (DGRAD), Mines, Kimberley 
Commission, 
decentralized territorial entities Inter-Ministerial Order 
No. 495/CAB/ MIN.MIN/ 
MINES/01/2008 and 
No. 195/CAB/MIN/ 
FINANCES/2008 of 22 August 2008 f.o.b. 1% other ores 
for services and organizations;  
and 1% for 
territorial and decentralized entities Remuneration 
for services rendered 
9. Export duty Exports DGDA Treasury Law No. 08/006 of 
12 June 2008, amending 
and supplementing Law 
No. 003/003 of 13 March 2003 Basic 
value/f.o.b. 1%-10% Fiscal reasons 
10. Ex officio 
storage tax Goods not 
declared within the specified 
period DGDA Treasury Customs legislation Tonnage US$20/ 
transport document To encourage 
economic operators to declare goods 
within the 
specified period 
11. Private 
warehouse surveillance tax Private 
warehouse DGDA DGDA DGDA Internal Directive  US$1/agent Private 
warehouse surveillance Democratic Republic of the Congo WT/TPR/S/240/Rev.1
 Page 119 
 
 
  Designation Taxable 
items  Collecting 
authority Beneficiary Legal basis Tax base Rate Rationale/ 
grounds 
12. Private 
warehouse opening tax Private 
warehouse DGDA Treasury Customs legislation  US$1/hour per 
agent (to be checked) Private 
warehouse surveillance 
13. Storage charges Goods 
stored EPC (Public 
warehouse under a concession):  
DGDA Public 
warehouse (Treasury);  EPC 95%: 
Concess-
ionaire enterprise and 5% DGDA     
14. Graduated and 
cumulative tax Failure to 
present goods for 
inspection 
or failure to remove goods within 10 days DGDA Treasury Customs legislation   To prevent 
congestion in warehouses 
15. Container entry 
card Containers 
used in international traffic DGDA DGDA To be checked Unit US$40 Cost of printed 
form 
16. Provincial tax/ Katanga
c All imports DGDA Province/ 
Katanga Provincial Order 
No. 2004/0047/KAT of 6 July 2004 c.i.f. 2% Provincial tax 
17. City tax/ 
Katangac All imports DGDA Province/ 
Katanga   205/Declaration  
18. Waybill taxd Vehicle 
imports DGDA REPERE Edict No. 0003/007 of 
26 October 2007;  Order No. 090/BIS7CAB. GOUV/BC/026/09 of 
3 July 2009    
19. Ministry of 
Energy tax (CNE fee) Export of 
electricity  DGDA Treasury Inter-Ministerial Order 
No. 011/CAB/ ENERG/2005 and No. 081/CAB/MIN/ FINANCES Volume in 
kW   
20. Fine by way of 
settlement for 
failure to obtain a licence or for not subjecting goods to 
preshipment 
inspection  Imports 
with no 
inspection certificate (AV) DGDA 60% 
Treasury, 
40% DGRAD Inter-Ministerial Order 
No. 09/CAB/MIN/ 
ECOMAT&COM/ 2008 and No. 281/CA B/MIN/FINA
NCES/2008 of 5 December 2008 c.i.f. Equivalent to 
the amount 
payable as import duty To formalize 
the economy 
and reinforce the import inspection programme 
21. Contentious 
fines Contentious 
goods DGDA Treasury Decree of 
29 January 1949 and Ordinance No. 33 of 6 January 1950 Penalties Multiples of the 
value or of the amount of the duty Penalties 
22. Fine by way of 
settlement for failure to obtain an import authorization for plants Plants, plant 
products, seeds and cuttings DGRAD Treasury Inter-M inisterial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ FINANCES/2004 of 22 October 2004    
23. Tax on the 
import of 
medicines Pharma-
ceutical 
products DGDA on 
behalf of 
DGRAD Treasury Inter-Ministerial Order 
No. 1250/CAB/MIN/SP/ 
014/AO/2007 and No. 060/CAB/MIN/ FINANCES/2007 of 10 October 2007  c.i.f. 2% Fiscal reasons 
24. Authorization 
to import plants Plants, plant 
products, 
seeds and cuttings DGRAD Treasury Inter-M inisterial Order 
No. 005/CAB/MIN/ 
AGRI/04 and No. 155/CAB/MIN/ FINANCES/2004 of 22 October 2004  0-100 tonnes:  
US$0.003;  
over 100 tonnes:  US$0.002 Fiscal reasons 
25. Authorization 
to export plants  DGRAD Treasury Inter-M inisterial Order 
No. 005/CAB/MIN/ 
AGRI/04 and 
No. 155/CAB/MIN/ FINANCES/2004 of 22 October 2004  0-100 kg:  
US$0.002;  
over 100 kg:  
US$0.005 Fiscal reasons WT/TPR/S/240/Rev.1 Trade Policy Review 
Page 120 
 
 
  Designation Taxable 
items  Collecting 
authority Beneficiary Legal basis Tax base Rate Rationale/ 
grounds 
26. Certificate of 
origin for plants Plant 
products DGDA on 
behalf of DGRAD Treasury Inter-Ministerial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ 
FINANCES/2004 of 
22 October 2004  US$30/ 
document Cost of  the 
printed form 
27. Phytosanitary 
certificate Plant 
products DGDA on 
behalf of 
DGRAD Treasury Inter-Ministerial Order 
No. 005/CAB/MIN/ 
AGRI/04 and No. 155/CAB/MIN/ FINANCES/2004 of 22 October 2004  US$50/ 
document Cost of the 
printed form 
28. Authorization 
for 
phytosanitary 
products Phyto-
sanitary 
products 
and other listed goods DGRAD Treasury Inter-M inisterial Order 
No. 005/CAB/MIN/ 
AGRI/04 and 
No. 155/CAB/MIN/ FINANCES/2004 of 22 October 2004  0.001-0.005/kg, 
as applicable Cost of the 
printed form 
29. Plant quarantine Plant 
products DGDA on 
behalf of 
DGRAD Treasury Inter-Ministerial Order 
No. 005/CAB/MIN/ 
AGRI/04 and 
No. 155/CAB/MIN/ FINANCES/2004 of 22 October 2004  US$11/day Product storage 
and upkeep 
30. Phytosanitary 
inspection of imported plants Plant 
products DGDA on 
behalf of DGRAD Treasury Inter-Ministerial Order 
No. 005/CAB/MIN/ AGRI/04 and 
No. 155/CAB/MIN/ 
FINANCES/2004 of 22 October 2004  0.005 for 
1-100 tonnes and 0.002 for 
over 100 tonnes Inspection 
31. Phytosanitary 
inspection of plants for 
export Plant 
products DGDA on 
behalf of DGRAD Treasury Inter-Ministerial Order 
No. 005/CAB/MIN/ AGRI/04 and 
No. 155/CAB/MIN/ 
FINANCES/2004 of 22 October 2004  0.001-0.2 for 
1-100 tonnes and 0.002 for 
over 100 tonnes To protect the 
population 
32. Destruction of 
plants Plants DGDA Treasury Inter-Ministerial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ 
FINANCES/2004 of 
22 October 2004  US$20/day To protect the 
population 
33. Phytosanitary 
treatment (insect control, disinfection, 
fumigation) Imports of 
plant products DGDA on 
behalf of DGRAD Treasury Inter-Ministerial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ 
FINANCES/2004 of 
22 October 2004  US$10/hour To protect the 
population 
34. Inspection of 
imported foodstuffs Food 
products DGDA on 
behalf of DGRAD Treasury Inter-Ministerial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ FINANCES/2004 of 
22 October 2004  0.003/kg. for 
0-100 tonnes and 0.002 for over 100 tonnes To protect the 
population 
35. Inspection of 
foodstuffs for export Food 
products DGDA on 
behalf of DGRAD Treasury Inter-Ministerial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ FINANCES/2004 of 
22 October 2004  0.018/kg. for 
0-1,000 kg. and 0.0015 for over 1,000 kg. To protect the 
population 
36. Destruction of 
out-of-date foodstuffs at the border Foodstuffs DGRAD Treasury Inter-Ministerial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ FINANCES/2004 of 
22 October 2004  US$10-US$500 To protect the 
population 
37. Authorization 
to import animals and biological and veterinary products Animals, 
biological products and veterinary inputs DGRAD Treasury Inter-M inisterial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ FINANCES/2004 of 22 October 2004  US$0.001- 
US$100  Democratic Republic of the Congo WT/TPR/S/240/Rev.1
 Page 121 
 
 
  Designation Taxable 
items  Collecting 
authority Beneficiary Legal basis Tax base Rate Rationale/ 
grounds 
38. Authorization 
to export animals, biological 
products, and 
veterinary medicines and inputs Animals, 
biological products, and 
veterinary 
medicines and inputs DGDA on 
behalf of DGRAD Treasury Inter-Ministerial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ 
FINANCES/2004 of 
22 October 2004  US$0.05- 
US$150/head Cost of the 
printed form 
39. Veterinary 
inspection of imported animals Imported 
animals DGRAD Treasury Inter-M inisterial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ FINANCES/2004 of 22 October 2004  US$0.001- 
US$20 To protect the 
population 
40. Veterinary 
inspection of animals for export Animals for 
export DGRAD Treasury Inter-M inisterial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ FINANCES/2004 of 22 October 2004  US$0.002- 
US$40 To protect the 
population 
41. Authorization 
to export aquarium fish Aquarium 
fish DGRAD Treasury Inter-M inisterial Order 
No. 005/CAB/MIN/ AGRI/04 and No. 155/CAB/MIN/ FINANCES/2004 of 22 October 2004  US$0.005/year 
per specimen To control the 
export of ornamental fish 
42. Authorization 
to import new 
species of fish New species 
of fish DGRAD Treasury Inter-M inisterial Order 
No. 005/CAB/MIN/ 
AGRI/04 and No. 155/CAB/MIN/ FINANCES/2004 of 22 October 2004  US$0.08/year 
per specimen To control 
imports 
43. Foreign trade 
tax Import and 
export of 
merchandise DGDA on 
behalf of 
DGRAD Treasury Law No. 04/015 of 
16 July 2004 and 
Inter-Ministerial Order No. 001/CAB/MIN/CE/ 2005 and No. 071/CAB/MIN/ FINANCES/2005 of 2 July 2005  US$20 per 
natural person 
and US$50 per legal person  Fiscal reasons 
44. Export 
certificate for pharmaceutical products Pharma-
ceutical products DGRAD Treasury Inter-M inisterial Order 
No. 1250/CAB/MIN/SP/ 014/AQ/2007 and No. 060/CAB/MIN/ FINANCES/2007 of 10 October 2007  US$100/ 
consignment Quality control 
45. Inspection of 
toxic, sleep-inducing and narcotic products at borders Imports and 
exports DGDA on 
behalf of DGRAD Treasury Inter-Ministerial Order 
No. 1250/CAB/MIN/SP/ 014/AQ/2007 and No. 060/CAB/MIN/ FINANCES/2007 of 10 October 2007  0.009-0.05 Inspection 
46. Tax for insect 
control, disinfection and/or rodent control of imported used ships, aircraft, 
trains and 
vehicles Used means 
of transport DGDA on 
behalf of DGRAD Treasury Inter-Ministerial Order 
No. 1250/CAB/MIN/SP/ 014/AQ/2007 and No. 060/CAB/MIN/ FINANCES/2007 of 10 October 2007  US$25-US$75 
for other means of transport and US$200 for ships Insect and/or 
rodent control 
47. Fee for the 
disinfection and sanitary control of worn 
clothing Imports of 
worn clothing DGDA on 
behalf of DGRAD Treasury Inter-Ministerial Order 
No. 1250/CAB/MIN/SP/ 014/AQ/2007 and No. 060/CAB/MIN/ 
FINANCES/2007 of 
10 October 2007  US$0.025/kg. Disinfection 
48. Fine by way of 
settlement of Ministry of Health levies Various 
Ministry of Health levies DGRAD Treasury Inter-M inisterial Order 
No. 1250/CAB/MIN/SP/ 014/AQ/2007 and No. 060/CAB/MIN/ FINANCES/2007 of 
10 October 2007  2-3 times the 
duty Penalty for 
non-compliance with the Order WT/TPR/S/240/Rev.1 Trade Policy Review 
Page 122 
 
 
  Designation Taxable 
items  Collecting 
authority Beneficiary Legal basis Tax base Rate Rationale/ 
grounds 
49. Tax on the 
import of telecom-munications 
equipment Telecom-
munications equipment DGDA on 
behalf of DGRAD Treasury  c.i.f. 2% Fiscal reasons 
50. Opening of 
foreign trade 
dossier Imports of 
merchandise DGDA DGRAD  US$10   
51. TRANSCOM Imports of 
merchandise DGDA DGRAD     
52. Authorization 
to export works of art and handicrafts Works of art 
and handicrafts DGDA on 
behalf of DGRAD Treasury Inter-Ministerial Order 
No. 016/CAB/MIN/CK/ 2008 and No. 277/CAB/MIN/ 
FINANCES/2008 of 
28 November 2008 f.o.b. 5% Cost of the 
authorization 
53. Authorization 
to import aircraft Aircraft DGRAD Treasury Order, see FEC Aircraft 
tonnage US$1,500 for 
aircraft under 20 tonnes and US$1,500- 
US$2,000 for 
aircraft over 20 tonnes Cost of  the 
authorization 
54. Mission 
expenses for inspection of aircraft abroad
e Import 
author-ization Civil 
Aviation Authority (AAC) AAC 
officials None  At least 
US$10,000 Unjustified 
55. Authorization 
to import ships Boats DGRAD Treasury Order, see FEC  US$1,000- 
US$1,500 per aircraft Cost of the 
authorization 
56. Mission 
expenses for inspection of 
ships abroad
e Import 
author-ization Marine and 
waterways authority 
(DMVN) Marine 
authority officials None  At least 
US$10,000 Unjustified 
57. Provisional 
navigation certificate        
58. Definitive 
navigation certificate        
59. Tax on import 
permits for species of wild fauna Application 
for the import permit DGRAD Treasury Inter-M inisterial Order 
No.  003/ CAB/MIN/ 
ECN-EF/2006 and No. 099/CAB/MIN/ FINANCES/2006 of 13 June 2006  CDF 86,250 
and CDF 8,630 Cost of the 
permit 
60. Tax on export 
permits for species of wild fauna Application 
for the export permit DGRAD Treasury Inter-M inisterial Order 
No. 003/CAB/MIN/ ECN-EF/2006 and No. 099/CAB/MIN/ FINANCES/2006 of 13 June 2006  CDF 43,130 Cost of the 
permit and to protect fauna 
61. Tax on 
re-export permits for species of wild fauna Application 
for the re-export permit DGRAD Treasury Inter-M inisterial Order 
No. 003/CAB/MIN/ ECN-EF/2006 and No. 099/CAB/MIN/ FINANCES/2006 of 13 June 2006  CDF 86,250 
and CDF 860 Cost of the 
permit 
62. Tax on the 
export of 
CITES plant species Plant 
species DGRAD Treasury Inter-M inisterial Order 
No. 003/CAB/MIN/ 
ECN-EF/2006 and No. 099/CAB/MIN/ FINANCES/2006 of 13 June 2006  CDF 4,130 and 
CDF 430/m
3 Fiscal reasons 
and to protect 
flora 
63. Tax on the 
export of minor 
forest products Minor forest 
products DGRAD Treasury Inter-M inisterial Order 
No. 003/CAB/MIN/ 
ECN-EF/2006 and No. 099/CAB/MIN/ FINANCES/2006 of 13 June 2006  CDF 2,800- 
CDF12,940/ 
tonne Fiscal reasons 
and to protect 
flora 
64. Industry 
promotion tax Imports of 
goods listed 
in the texts 
establishing the FPI DGDA on 
behalf of FPI FPI Ordinance-Law 
No. 89-031 of 
7 August 1989 c.i.f. + 
customs 
duty 2% Financing of 
industry Democratic Republic of the Congo WT/TPR/S/240/Rev.1
 Page 123 
 
 
  Designation Taxable 
items  Collecting 
authority Beneficiary Legal basis Tax base Rate Rationale/ 
grounds 
65. Withholding tax 
on individual and corporate income 
("Précompte 
BIC") Imports DGDA on 
behalf of DGI Treasury Decree No. 058 of 
14 February 1998 c.i.f. 1% Fiscal reasons 
66. FONER Imports of 
lubricants, 
ground fuel and vehicles weighing over 3.5 tonnes DGDA FONER Law No. 08/006-A of 
7 July 2008 and Decree 
No. 08/27 of 24 December 2008  US$100/m
3 for 
fuel, 
US$185 for vehicles with two axles, US$270 for vehicles with three axles, and 
US$340 for 
articulated vehicles  
67. Laboratory 
analysis fee Imports of 
food products, 
chemicals 
and cosmetics (to be completed) OCC OCC OCC Directive  S ee OCC tariff Cost of the 
analysis 
68. 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 the 
inspection 
69. Tally fee Imports DGDA, 
Single 
Window, and 
manual office of the OCC OCC OCC Directive  US$5/tonne Cost of tallying 
goods 
70. Preshipment 
inspection fee Shipping of 
goods to the DRC OCC BIVAC/OCC Preshi pment inspection 
contract for goods imported into the DRC concluded between the 
Government, represented 
by OFIDA, OCC and BIVAC f.o.b. 1.5%:  0.75% 
BIVAC and 0.75% OCC Cost of 
preshipment inspection 
71. OGEFREM 
Commission Imports of 
goods by sea DGDA OGEFREM Inter-Ministerial Order 
No. 003-83 of 17 June 1983 c.i.f. 0.59% Remuneration 
for services rendered 
72. FERI Shipping of 
goods to the DRC by sea  OCC, PIC, 
OGEFREM OGEFREM Ministry of Transport 
Order Delivery 
note (BL) €50/BL, 
US$295 upon arrival Cargo 
monitoring 
73. Certificate of 
destination (AD) Goods in 
transit to the DRC OGEFREM OGEFREM Ministry of Transport 
Order Transport 
document US$20 
Mombassa and US$50 
Dar es Salaam  
74. Vertical 
handling feed Goods 
unloaded and loaded in the ports of Matadi and Boma DGDA/ 
Single Window ONATRA ONATRA Directive  US$17/tonne Cost of 
handling 
75. Horizontal 
handling feed Goods 
unloaded and loaded in the ports of Matadi and Boma DGDA/ 
Single Window ONATRA ONATRA Directive  US$32/tonne Cost of 
handling 
76. Storage 
chargesd Goods not 
removed from the warehouse within the specified period ONATRA ONATRA ONATRA Directive    
77. Authorization 
to import medicines Pharma-
ceutical products Third 
Directorate of the Ministry of Health Ministry of 
Health Inter-Ministerial Order 
(see FEC) c.i.f. 2% Cost of 
obtaining the authorization WT/TPR/S/240/Rev.1 Trade Policy Review 
Page 124 
 
 
  Designation Taxable 
items  Collecting 
authority Beneficiary Legal basis Tax base Rate Rationale/ 
grounds 
78. 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 
79. Various 
signaturesf  DGDA DGDA 
officials   US$60  
80. Registration 
feesf  OCC OCC official s    US$30  
81. Registration 
feesf  ANR ANR 
officials   US$30  
82. Registration 
feesf  Police Police 
officers   US$30  
83. Registration 
feesf  DMIAP DMIAP 
officials   US$30  
84. Registration 
feesf  Anti-fraud Anti-fraud 
officials   US$30  
85. Registration 
feesf  Province Province   US$30  
86. Follow-up and 
various signatures
f  DGDA DGDA 
officials   US$600  
87. Exit voucherf  ANR ANR 
officials   US$40  
88. Exit voucherf  DMIAP DMIAP 
officials   US$20  
89. Exit voucherf  T2 8th 
military region Police 
officers   US$20  
90. Exit voucherf  Province Province   US$40  
91. Exit voucherf  Public 
prosecutor's office Officials 
from the public prosecutor's office   US$20  
92. Exit voucherf  Stadium 
construction    US$20  
93. Exit voucherf  Anti-fraud    US$40  
94. Container taxf  TRANS-
COMS TRANS-
COMS officials   US$50  
95. Parking taxe  Municipality Municipal 
officials   US$20  
96. Various 
signaturese  DGDA DGDA 
officials, OCC    US$220  
97. Parking tax  Municipality Municipal 
officials   US$40  
98. Unloading  ANR ANR 
officials   US$20  
99. Unloading  DMIAP DMIAP 
officials   US$40  
100.Unloading  8th military 
region Police 
officers   US$40  
101.Unloading  Province Province   US$40  
102.Unloading  FARDC Military   US$40  
103.Unloading  Police Police 
officers   US$40  
104.Unloading  An ti-fraud An ti-fraud 
officials   US$40  
105.Unloading  OCC OCC officials   US$40  
106.Unloading  Foreign trade Foreign trade 
officials   US$40  
107.Unloading  CNE CNE officials   US$40  
108.Unloading  DGM DGM 
officials   US$20  
109.Unloading  Audit office Audit 
officials   US$20  
110.Unloading  ANR/ 
economic 
crime ANR 
officials   US$40  
111.Unloading  BPF BPF officials   US$40  Democratic Republic of the Congo WT/TPR/S/240/Rev.1
 Page 125 
 
 
  Designation Taxable 
items  Collecting 
authority Beneficiary Legal basis Tax base Rate Rationale/ 
grounds 
112.Unloading  Hygiene Hygiene 
officials   US$20  
113.Maritime 
traffic tax (DTM)
c Freight 
going to the DRC CMDC CMDC 
n.a.  US$0.80/tonne  
114.RVM     GRT €3.86/tonne of 
fully loaded 
ship  
115."Laissez 
suivre" (authorization to proceed) Request for 
the original of the transport document Carrier's 
represent-ative Carrier's 
representative None Transport 
documents US$10-US$25/
document None 
116.Administrative 
and 
operational fees (FAO)
d Import of 
goods by 
sea Shipping 
agent Shipping 
agent None Tonnage 
of 
container US$100/20' or 
US$200/40'  
117.Container 
depositd Import of 
containers Shipping 
agent Shipping 
agent None  Deposit 
US$1,000/20' and 
US$2,000/40' To ensure 
return of the container 
within the 
time-limit 
n.a. Not available. 
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/240/Rev.1 Trade Policy Review 
Page 126 
 
 
  Table AIV.1 
Tariff statistics by ISIC Rev.2 category, 2010 
(Per cent and US$ million) 
Number of 
lines Simple 
average Range Standard 
deviation 
ISIC Description  (per cent) 
 Total 5,646 11.3 0-20 6.1 
1 Agriculture, hunting, forestry and fishing 302 10.1 5-20 4.5 
11 Agriculture and hunting 231 9.1 5-20 3.5 
12 Forestry and logging 21 11.2 5-20 7.2 
121 Forestry 13 5.8 5-10 1.9 
122 Logging 8 20.0 20 0.0 
13 Fishing 50 14.0 5-20 5.2 
1301 Ocean and coastal fi shing 43 13.7 5-20 5.2 
1302 Fishing not elsewhere classified 7 15.7 10-20 5.3 
          
2 Mining and quarrying 100 7.1 5-20 4.3 
21 Coal mining 4 5.0 5 0.0 
22 Crude petroleum and natural gas production 4 8.8 5-10 2.5 
23 Metal ore mining 23 5.0 5 0.0 
2301 Iron ore mining 2 5.0 5 0.0 
2302 Non-ferrous ore mining 21 5.0 5 0.0 
29 Other mining 69 7.8 5-20 4.9 
2901 Mining of feldspar 32 7.0 5-10 2.5 
2902 Chemical and fertilizer mineral mining 13 5.0 5 0.0 
2903 Salt mining 3 11.7 5-20 7.6 
2909 Mining and quarrying not elsewh ere classified 21 10.0 5-20 7.2 
          
3 Manufacturing 5,243 11.4 0-20 6.2 
3-31 Manufacturing, excluding the manufacture of food products 4,712 11.3 0-20 6.3 
          
31 Manufacture of food, beverage s and tobacco 531 12.6 5-20 5.2 
311 Food manufacturing 407 12.0 5-20 4.9 
3111 Meat products 88 9.8 5-20 1.7 
3112 Manufacture of dairy products 22 12.0 5-20 6.5 
3113 Canning and preserving of fruits  and vegetables 100 14.4 5-20 5.6 
3114 Fish industry 79 11.3 10-20 3.3 
3115 Manufacture of vegetable and anim al oils and fats 53 11.7 5-20 5.9 
3116 Grain mill products  34 9.4 5-20 2.7 
3117 Manufacture of bakery products 11 18.6 5-20 4.5 
3118 Sugar factories and refineries 7 13.6 5-20 8.0 
3119 Manufacture of cocoa, chocolate a nd sugar confectionery 13 14.6 10-20 5.2 
312 Manufacture of other food products and prepared animal 
feeds 64 10.9 5-20 4.6 
3121 Manufacture of food products not elsewhere classified 53 11.6 5-20 4.6 
3122 Manufacture of prepared animal feeds 11 7.3 5-10 2.6 
313 Beverage industries 52 18.3 5-20 4.2 
3131 Distillation of spirits and manuf acture of alcohol  33 18.8 10-20 3.3 
3132 Wine industries 11 18.2 10-20 4.0 
3133 Production of malt liquors and malt 4 12.5 5-20 8.7 
3134 Soft drinks and carbonated wa ters industries 4 20.0 20 0.0 
314 Tobacco manufactures 8 20.0 20 0.0 
          
32 Textile, wearing apparel and l eather industries 988 14.7 5-20 6.1 
321 Manufacture of tex tiles 786 13.9 5-20 6.3 
3211 Spinning, weaving and fini shing textiles 487 11.3 5-20 6.0 
3212 Manufacture of made-up textile goods except wearing apparel 68 17.2 5-20 5.0 
3213 Knitting mills 156 19.6 10-20 1.9 
3214 Manufacture of carpets and rugs 21 20.0 20 0.0 
3215 Cordage, rope and twine industries 10 18.5 5-20 4.7 
3219 Manufacture of textiles not else where classified  44 13.0 10-20 4.6 
322 Manufacture of wearing apparel, except footwear 128 19.6 10-20 1.9 
323 Manufacture of leather and fur products, except footwear  60 14.2 5-20 5.2 
3231 Tanneries and leather finishing 28 9.6 5-10 1.3 
3232 Fur dressing and dyeing industries 7 12.9 10-20 4.9 
3233 Manufacture of leather products, except footwear 25 19.6 10-20 2.0 
324 Manufacture of footwear, except vulcanized or moulded 
rubber or plastic footwear 14 18.6 10-20 3.6 Democratic Republic of the Congo WT/TPR/S/240/Rev.1
 Page 127 
 
 
  Number of 
lines Simple 
average Range Standard 
deviation 
ISIC Description  (per cent) 
33 Manufacture of wood and wood products, including furniture 159 19.1 5-20 3.2 
331 Manufacture of wood and wood products, except furniture 135 19.1 5-20 3.1 
3311 Sawmills, planing and othe r wood mills 104 19.7 5-20 2.1 
3312 Manufacture of wooden and cane containers and small cane 
ware 14 20.0 20 0.0 
3319 Manufacture of wood and cork products 17 15.0 5-20 5.6 
332 Manufacture of furniture and fixtures, except primarily of 
metal 24 18.5 5-20 4.0 
          
34 Manufacture of paper and paper products, printing and 
publishing 171 12.7 0-20 5.4 
341 Manufacture of paper and pa per products 131 11.8 5-20 5.0 
3411 Manufacture of pulp, paper a nd paperboard 78 9.9 5-20 4.0 
3412 Manufacture of containers  and boxes of paper and 
paperboard 10 19.0 10-20 3.2 
3419 Manufacture of pulp, paper and paperboard articles not 
elsewhere classified 43 13.5 10-20 4.8 
342 Printing, publishing and a llied industries 40 15.6 0-20 5.7 
          
35 Manufacture of chemicals and chemical, petroleum, coal, 
rubber and plastic products 1,115 8.5 5-20 5.3 
351 Manufacture of industrial chemicals 679 5.8 5-20 2.5 
3511 Manufacture of basic industrial chemicals 513 5.5 5-20 1.6 
3512 Manufacture of fertilizers a nd pesticides 29 5.0 5 0.0 
3513 Manufacture of synthetic resins and plastic materials, except glass 137 7.3 5-20 4.2 
352 Manufacture of other chemical products 277 12.0 5-20 6.1 
3521 Manufacture of paints, varnis hes and laquers 16 9.7 5-10 1.3 
3522 Manufacture of drugs and medicines 96 7.1 5-20 4.0 
3523 Manufacture of soap 51 18.1 5-20 4.1 
3529 Manufacture of chemical products not elsewhere classified 114 13.8 5-20 5.3 
353 Petroleum refineries 27 10.0 5-20 3.4 
354 Manufacture of miscellaneous products of petroleum and 
coal 15 11.7 5-20 5.6 
355 Manufacture of rubber products 84 14.9 5-20 5.4 
3551 Tyre and tube industries 27 14.8 10-20 5.1 
3559 Manufacture of rubber products not el sewhere classified 57 14.9 5-20 5.5 
356 Manufacture of plastic products not elsewhere classified 33 15.3 5-20 5.7 
          
36 Manufacture of non-metallic mineral products, except 
products of petroleum and coal 180 15.6 5-20 5.4 
361 Manufacture of pottery and china 16 16.3 10-20 5.0 
362 Manufacture of glass and glass products 67 13.9 5-20 5.5 
369 Manufacture of other non-metallic mineral products 97 16.6 5-20 5.1 
3691 Manufacture of structural clay products 17 14.1 5-20 6.7 
3692 Manufacture of cement, lime and plaster 9 15.6 10-20 5.3 
3699 Manufacture of non-metallic mi neral products not elsewhere 
classified 71 17.4 5-20 4.5 
37 Basic metal industries 399 9.1 5-20 4.4 
371 Iron and steel basic industries 221 9.3 5-20 3.4 
372 Non-ferrous metal basic industries 178 8.8 5-20 5.4 
          
38 Manufacture of fabricated metal products, machinery and 
equipment 1,496 9.6 0-20 5.7 
381 Manufacture of fabricated metal products, except machinery 
and equipment 268 13.6 5-20 5.4 
3811 Manufacture of cutlery and general hardware 76 13.0 5-20 5.3 
3812 Manufacture of furniture and fixtures primarily of metal 11 17.7 5-20 5.2 
3813 Manufacture of structural metal products 23 10.0 5-20 5.8 
3819 Manufacture of fabricated metal products except machinery 
and equipment not elsewhere classified 158 14.1 5-20 5.0 
382 Manufacture of machinery except electrical 522 7.1 0-20 4.5 
3821 Manufacture of engines and turbines 12 5.0 5 0.0 
3822 Manufacture of agricultural machinery and equipment 35 5.0 5 0.0 
3823 Manufacture of metal and wood working machinery 108 5.5 5-10 1.5 
3824 Manufacture of special industrial machinery and equipment 145 5.1 5-20 1.3 
3825 Manufacture of office machinery 35 8.1 5-20 4.4 WT/TPR/S/240/Rev.1 Trade Policy Review 
Page 128 
 
 
  Number of 
lines Simple 
average Range Standard 
deviation 
ISIC Description  (per cent) 
3829 Machinery and equipment except electrical not elsewhere 
classified 187 9.9 0-20 6.1 
383 Manufacture of electrical machinery and apparatus 274 11.1 5-20 5.3 
3831 Manufacture of electrical motors and apparatus 63 7.2 5-10 2.5 
3832 Manufacture of radio, te levision and communication 
equipment and apparatus 117 12.1 5-20 5.9 
3833 Manufacture of electrical appliances and housewares 26 17.7 10-20 4.3 
3839 Manufacture of electrical apparatus not  elsewhere classified 68 10.5 5-20 2.9 
384 Manufacture of transport equipment 214 9.1 5-20 5.9 
3841 Shipbuilding and repairing 30 7.7 5-20 5.7 
3842 Manufacture of railroad equipment 23 5.0 5 0.0 
3843 Manufacture of motor vehicles 114 10.5 5-20 6.2 
3844 Manufacture of motorcycles and bicycles 17 13.8 5-20 5.5 
3845 Manufacture of aircraft 25 5.6 5-20 3.0 
3849 Manufacture of transport equipment not elsewhere classified 5 8.0 5-20 6.7 
385 Professional and scientific equipment 218 9.5 5-20 5.9 
3851 Professional, scientific and m easuring equipment 108 5.9 5-20 3.1 
3852 Manufacture of photographic and optical goods 60 12.2 5-20 6.3 
3853 Manufacture of watches and clocks 50 14.1 5-20 5.4 
          
39 Other manufacturing industries 204 15.2 0-20 5.5 
3901 Manufacture of jewellery and related articles 28 15.0 0-20 6.4 
3902 Manufacture of musical instruments 18 17.2 10-20 4.6 
3903 Manufacture of sporting goods 28 17.1 5-20 5.7 
3909 Manufacturing industries not else where classified 130 14.6 5-20 5.3 
          
4 Electricity 1 10.0 10 0.0 
Source : WTO Secretariat calculations  based on data provided by the Congolese authorities. Democratic Republic of the Congo WT/TPR/S/240/Rev.1
 Page 129 
 
 
  Table AV.1 
Aid-for-trade priority areas, 2010 
Priority sectors/areas Description of activities requiri ng financing Ministry, agency and other stakeholders  
1. Trade facilitation projects 
Customs procedures Review, simplification and harmonization of customs 
procedures, introduction of a Single Window, 
computerization (Asycuda wo rd).  Implementation of 
the Kyoto Convention.  Building the capacity of 
Customs and its interconnection with other players 
(e.g. forwarding agents). Customs, Ministry of Finance, Ministry of 
Trade, trade facilitation experts, Asycuda 
Inspection Review of preshipmen t and at destination inspection 
programmes, their cost and the need for them.  Search 
for ways of cutting costs. Customs, Ministry of Finance, Ministry of 
Trade 
Customs valuation Capacity building in  the areas of customs valuation and 
elimination of reference values. Customs 
Customs documents and controls Project for the rationalization of import documents and 
import control procedures. Ministry of Trade and Small and 
Medium-Sized Enterprises (MCPME) 
Transit procedures Review of transit procedures . Customs, Ministry of Finance, Ministry of 
Trade, trade facilitation experts, Asycuda 
Import insurance Review of the compulsory import insurance regulations, 
elimination of the restrictions on competition in the 
insurance sector. Ministry of Finance 
2. Institutional capacity building 
Cooperation between support 
structures Strengthening of institutional cooperation, 
rationalization and elimina tion of duplication with 
regard to border controls and checks for imports and 
exports, and investment. All the Ministries and services etc. concerned
Trade financing Creation and implem entation of an export market access 
fund (FAMEX type), improved access for export 
enterprises to financing from the financial institutions, strengthening of the coopera tion between the financial 
institutions and these enterprises. All the Ministries and services etc. concerned
3. Tax reform 
Duties and taxes Review of the number and incidence of the duties and 
taxes levied at the customs cordon with a view to their 
reduction and simplification. Ministry of Finance 
VAT Speed up the implementation of  VAT. Ministry of Finance 
4. Adaptation to international markets 
Business upgrading Improvement of the production and marketing 
performance of enterprises to prepare them for export.  
Financing of upgrading programme. UNIDO, FAO, AfDB 
Adaptation of export products to 
international standards Building the capacity of th e OCC and quality control 
bodies (e.g. national laboratory):  provision of 
high-performance equipment and apparatus, training.  
Enabling exporters to obtain international technical standards for their products. OCC, Ministry of Trade 
5. Infrastructure 
Electricity Increased supply of electricity and reduced  cost. SNEL, Ministry of Energy, Ministry of the 
Economy 
Petroleum products Review of petroleu m market regulations (price setting, 
subsidies, taxation). All the Ministries and services etc. concerned
Roads, rural tracks Buildi ng of new roads;  road network maintenance and 
repair.  Establishment and financing of a road fund. Ministry of Agriculture and Ministry of 
Public Works 
Railways Analysis of conditions for developing and modernizing 
the railway system. All the Ministries and services etc. concerned
Air transport Study of the improvements required in terms of air 
transport to facilitate exports. Ministry of Transport 
Storage Development of export storage infrastructure . All the Ministries and services etc. concerned
6. Identification and development of subsectors 
Identification In-depth  study to identify growth subsectors on the 
basis of the DTIS. All the Ministries and services etc. concerned
Development Promotion and developm ent of the identified subsectors 
with the assistance of partners and donors. All the Ministries and services etc. concernedWT/TPR/S/240/Rev.1 Trade Policy Review 
Page 130 
 
 
  Priority sectors/areas Description of activities requiri ng financing Ministry, agency and other stakeholders  
7. Tourism services 
Cultural tourism, 
ecotourism Project for the development of tourism, including an 
analysis of the national regulatory framework and the constraints on the development of the sector, measures 
to promote ecotourism, business tourism and cultural 
tourism and make them profitable. All the Ministries and services etc. concerned
Source :  Information provided by the authorities, on the basis of a DTIS matrix. 
 
__________