Equatorial Guinea Import Duties & Taxes Explained

There is no single tax rate in Equatorial Guinea; your shipment will be subject to Import VAT at 15%, customs duty ranging from 5% to 30% (up to 40% for some luxury items), plus additional levies of 1% and 0.05% on the CIF value. All imported goods are taxable with no de minimis threshold, so expect charges on nearly any value of goods when your shipment arrives.

Equatorial Guinea uses a four-tier duty structure based on the CEMAC Common External Tariff: 5% for essential goods, 10% for raw materials and capital goods, 20% for intermediate goods, and 30% for consumer goods (up to 40% for some luxury items). Your shipment will be assessed against these rates based on item classification, with no de minimis threshold meaning taxes apply regardless of value.

Yes, Equatorial Guinea effectively has no de minimis threshold, so nearly all imported goods are subject to duties and taxes regardless of value. You should expect charges to apply to your shipment even for low-value items.

The standard Value Added Tax (IVA) rate is 15%. This tax is calculated on the total value of your shipment, including the cost of goods, shipping, insurance, and any customs duties paid.

Consumer goods typically fall under Category IV and are subject to a 30% customs duty rate. Some luxury items or ready-to-wear apparel may be taxed at up to 40% depending on the specific classification of your shipment.

Yes, you will also pay a 1% Community Integration Tax (TCI) and a 0.05% OHADA Levy based on the CIF value of your shipment. These are mandatory charges applied to almost all imports entering Equatorial Guinea.

All shipments entering Equatorial Guinea require a mandatory Electronic Cargo Tracking Note (BESC). If this document is not filed correctly by the carrier before arrival, your shipment may be blocked or subject to significant fines.

Yes, carriers like DHL or FedEx typically charge a brokerage or handling fee ranging from $20 to $50 USD. This fee is separate from government taxes and covers the processing of your shipment through customs.

Taxes are calculated on the CIF value, which includes the cost of goods, insurance, and freight, plus any applicable duties. Your final bill for your shipment will reflect this cumulative base before applying the 15% VAT.

Equatorial Guinea Customs physically inspects a high percentage of incoming packages, which can cause delays even for small personal shipments. Ensure your shipment has all required documentation, especially the BESC, to minimize hold-ups.