Gabon

3 - Advance rulings

Articles 3.13.2 (a), (b)3.33.43.53.6 (a), (b), (c)3.73.83.9 (a) (i), (ii), (i), (ii), (iii), (iv), (c), (d)
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Indicative date of implementation 31 December 2022
Definitive date of implementation 31 December 2027
Assistance required for implementation Technical and financial assistance:
Project (4): Establishment of an operational unit responsible for issuing advance rulings at the Directorate-General of Customs and Indirect Taxation

Estimated cost of project:
191.1 million CFA francs

 Create specialist unit or section at Directorate-General of Customs for processing of advance rulings;
 Establish procedures for making and processing an application (legal and regulatory framework);
 Carry out training and capacity building (processing of advance rulings, harmonized system);
 Establish database on advance rulings;
 Create customs laboratory;
 Improve national structure for classification work
(see WCO study);
 Ensure systematic use of ICTs;
 Provide adequate equipment.

Tags: Information and communication technologies (ICT), Legislative and regulatory framework, Infrastructure and equipment, Institutional procedures

Donor / Agency To be determined
Progress reported To be determined

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