DRC Law and Practice Contributed by: Serge Nawej Tshitembu, Xavier Huberland, Daniel Yamba and Katerina Papachristou, ProximA International
ticularly under Article 99 of the CGI and the gen - eral rules on tax reassessment. 5.8 Tariffs Import duties in the DRC are governed by the Customs Code and calculated on the CIF (cost, insurance and freight) value of imported goods. Rates vary by product classification under the Harmonised System. In addition to base cus - toms tariffs, certain goods – particularly timber, gold, coffee and other strategic commodities – are subject to additional export duties or sector- specific levies imposed by ministerial regula - tions. The 2024 Finance Law (Law No. 23/079 of 29 December 2023) introduced a series of excise duties ( droits d’accise ) on selected industrial and hazardous goods. For example, sulphuric acid, widely used in the mining sector, is now taxed at 20%, reflecting a shift towards environmental and fiscal discipline. Similar duties have been applied to other inputs considered harmful or easily substituted locally. Furthermore, import bans have been enforced through ministerial decrees targeting goods with high domestic production potential. A 2024 decree suspended the importation of grey cement and clinker in multiple provinces, and this restriction was extended in Ministerial Order No. 009/CAB/MIN.COMEXT/2025 to cover cement packaging, bags and mineral big-bags in south-eastern DRC. These measures aim to protect and incentivise local production capac - ity, particularly in construction materials. Dero - gations may be granted through SEGUCE-RDC for regions without viable local supply.
At customs clearance, importers must also pay a wide range of parafiscal levies, including: • FPI ( Fonds de Promotion de l’Industrie ): a surcharge on imports to support industrial development initiatives; • FONER ( Fonds National d’Entretien Routier ): a levy on fuel, vehicles and certain imports to finance road maintenance and infrastructure; • OCC ( Office Congolais de Contrôle ): manda - tory fees for product quality and conformity inspections; • OGEFREM ( Office de Gestion du Fret Mul - timodal ): charges related to pre-shipment inspection and cargo traceability; • DGDA ( Direction Générale des Douanes et Accises ): administrative fees and clearance charges; and • DGRAD ( Direction Générale des Recettes Administratives, Judiciaires, Domaniales et de Participation ): collects various fixed taxes and royalties linked to regulatory approvals. The DRC is also a member of the Common Mar - ket for Eastern and Southern Africa (COMESA) and the Southern African Development Commu - nity (SADC), under which preferential customs treatment may apply to eligible imports backed by proper certificates of origin. Taken together, these instruments reflect a broader trade and fiscal strategy aimed at limit - ing unnecessary imports, stimulating local value chains, and generating public revenue through diversified taxation and parafiscal contributions.
6. Competition Law 6.1 Merger Control Notification
In the DRC, any restructuring operation involv - ing a merger, an acquisition or the creation of a
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