Equatorial Guinea Customs Duty & Port Clearance Calculator
Accurately calculate CEMAC tariff duties (5% to 30%), statutory 15% import VAT, 1% TCI community integration levy, and APGE container handling fees for Bioko Island and mainland Continental ports.
Cost, Insurance, and Freight on the Bill of Lading.
Official BEAC exchange rate for customs assessment.
Harmonized CEMAC customs code schedule.
APGE port authority stevedoring and terminal fees.
CEMAC Common External Tariff (TEC) Structure & Applicable Levies
| TEC Category | Description of Merchandise | Customs Tariff Rate | Import VAT Rate | Community Levies (TCI + Stats) |
|---|---|---|---|---|
| Category 1 | Essential commodities, pharmaceuticals, educational textbooks | 5% | 15% (or 0% exempt) | 2.0% |
| Category 2 | Raw materials, industrial equipment, capital heavy machinery | 10% | 15% | 2.0% |
| Category 3 | Intermediate supplies, processed materials, construction steel & timber | 20% | 15% | 2.0% |
| Category 4 | Final consumer goods, consumer electronics, passenger vehicles, luxury goods | 30% | 15% | 2.0% |
Maritime Clearance Protocol: Puerto de Malabo and Puerto de Bata
The Directorate General of Customs (Direccion General de Aduanas de Guinea Ecuatorial) regulates maritime and air freight clearance under the CEMAC regional economic framework. The primary maritime corridors are the deepwater Puerto de Malabo (handling Island of Bioko containerized and offshore supply operations) and Puerto de Bata (handling mainland continental traffic).
1. Taxable Valuation & Customs Declaration (DUC)
Imports must be declared through a Single Customs Document (Documento Único de Aduanas - DUA/DUC). Customs duty is assessed against the Cost, Insurance, and Freight (CIF) value. Freight invoices denominated in US Dollars are converted at the prevailing official BEAC exchange rate.
2. Import VAT Cumulative Base
Unlike jurisdictions where VAT is assessed solely against commercial value, Equatorial Guinea assesses the statutory 15% VAT on the aggregated sum of CIF + Customs Duty (TEC) + Community Integration Tax (TCI 1%) + Statistical Tax (1%). Importers registered for domestic VAT can offset this input VAT against output sales tax.
3. Port Authority (APGE) Handling Charges
The Port Administration of Equatorial Guinea (Administracion de Puertos de Guinea Ecuatorial - APGE) levies stevedoring, terminal handling (THC), and wharfage fees. Demurrage and storage fees accrue after the standard statutory free-time window (typically 7 to 14 days).
📊 Tabla de Liquidacion Tributaria y Laboral INSESO Guinea Ecuatorial
| Statutory Component / Legal Deduction Item | Calculated Amount (XAF) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 FCFA |