Tariffs and non-tariff barriers
Tariffs are based on the Harmonized System and duties are ad valorem on the cost, insurance, freight (CIF) value.
Customs duties for most goods vary between zero to 43%. The zero rate applies to capital goods which have no locally manufactured equivalent. All declared items are imposed with 3% of the CIF value.
Value Added Tax is levied at three different rates on all transactions, including imports.
6% is the lowest rate (covers educational and medical goods), the normal rate is 18% and the highest rate is 29% (for luxury goods).
Prohibited imports: coins, currency notes (subject to exchange controls), gold, jewellery, platinum, precious stones, silver (except in registered letters), playing cards.
Such items as narcotics and pornographic materials are strictly prohibited. The import of explosives, military- and security-related equipment is tightly controlled and is by licence only. However, there are also restrictions on the importation of cigarettes, cigars and tobacco.
Labeling
Labeling requirements for imports are complex and vary according to individual products. All instructions should be translated into French. Containers of fruit and vegetables should include country of origin, fruit variety or vegetable and quality class. As there are no specific regulations for cargo labeling but goods should be packed to withstand weather conditions and rough handling.
Documents Required
Bill of lading
The bills of lading should include the gross weight and measurements, the name of the shipper, port of destination, number of bills of lading and date and signature of the carrier’s official.
Packing list
The packing list should be in French and must describe the contents of each case or container including gross weights and CIF value of each commodity.
Special certificates
Special certificates must be required. When importing plants, plant product seeds and animals and animal products and some foodstuff may be required. Imports must be accompanied by sanitary health certificates issued by the approved authority in the country of origin. Plants for propagation and some plant products require phytosanitary certificates issued by the approved authority in the country of origin. | 
