The Democratic Republic of Congo’s tariff structure is composed of three rates: 5% for equipment goods, rough raw materials, agricultural and veterinary supplies, unassembled equipment; 10% for large consumer food items, industrial inputs, spare parts, items for social services such as those for hospitals and disabled persons; 20% for clothing, furniture, cigarettes and other finished products. According to data from the WTO, the average rate of import taxes is 10.9%.
Further levies apply to imports, as follows:
– administrative payment: 2% of the CIF value
– Congolese Control Office (OCC) payments: 1.5% of the CIF value
– Office for Sea Freight Management (OGEFREM) payment: 0.58% of the CIF value
– Funds for the Promotion of Industry (FPI) charge: 2% of the CIF value
– cost of inspection from the Bureau of Inspection, Valuation, Assessment, and Control (BIVAC): 1.5% of the FOB value.
The DRC is also part of the COMESA Free Trade Area, thus goods originating in member countries are zero rated.

Import duties are levied on the cost-insurance-freight (CIF) value of goods imported, at rates ranging from 10% to 20%. Export duties are levied on the free-on-board (FOB) value of goods exported, at rates ranging from 1% to 10%.