Legal framework for forest management and timber trade of Gabon

Forest governance

The Ministry of Water, Forestry, the Sea, and the Environment, which is responsible for the Climate Plan, Sustainable Development Objectives, and the Land Use Plan, oversees the management and monitoring of Gabon's forest resources, including the attribution of forest concessions. The World Resources Institute conducts a detailed analysis of Gabon's forest concessions. Concessions can only be granted to companies with valid registrations with the economic, social and forestry authorities.

Legal rights to harvest

The Forest Code makes the management of allocated forest concessions, as well as the processing of timber, mandatory. It also provides for three types of forest permits: the forest concession under sustainable management (CFAD - Concession Forestière sous Aménagement Durable), the associated forest permit (PFA - Permis Forestier Associé), the mutual agreement permit (PGG - Permis de Gré à Gré) and the community forests.

The national forest domain includes a permanent forest domain (dedicated to the attribution of concessions and for Protected Areas) and a rural forest domain.

In the permanent forest domain, Gabon recognises two types of forest management permits, which are attributed by auction:

1. CFAD - Concession forestière sous aménagement durable (Forest concession under sustainable management), with a minimum area of 50,000hectares and a maximum area of 200,000 hectares, whereas the total area allocated to a single holder cannot exceed 600,000 hectares.
2. PFA - Permis forestier associé (Associated forest permit), reserved exclusively for Gabonese nationals. The surface area of a PFA cannot exceed 15,000 hectares when it is integrated into a CFAD and 50,000 hectares when it is subject to management by its holder.

In the rural forest sector, there are Community Forests (FC) which are portions assigned to a village community to carry out activities or undertake dynamic processes for the sustainable management of natural resources based on a simplified management plan.

To obtain a comprehensive operating license, the applicant needs an exploration permit for an initial inventory of the concession and its maximum validity is for 12 months. With the results of this inventory, the applicant can apply for a Provisional Development – Operating – Processing Agreement (CPAET : Convention provisoire d’aménagement – exploitation – transformation) (as ofearly 2020, this represents: 1,504,686 ha), with a maximum validity of 3 years. During this period, the concessionaire has the right to benefit from three Provisional Annual Allowable Cuts (AACp - Assiettes Annuelles de Coupe provisoire), representing a maximum of 10% of the concession's total surface area. The management of each AACp is covered by an Annual Operating Plan.

During these three years, the concessionaire must prepare amanagement plan, which must be approved by theforest authorities. When the Management Plan is approved, a decree by the Prime Minister establishing the Forest Concession under Sustainable Management (CFAD - Concession Forestière sous Aménagement Durable) (representing 13,299,456 ha in 2020) is published.

All processing and manufacturing companies must have the appropriate licenses and permits to process timber and they need an industrialisation plan approved by the forest authorities. Mill inputs and outputs must be recorded in the quarterly reports on logs received, and forestry companies involved in logging and timber processing must maintain quarterly and annual records for the forest administration.

Although the Forest Code provides for a log processing rate of at least 75%, this rate is now 100% as a result of the decision to ban the export of timber in the form of logs. This decision was made by the Gabonese Head of State during the Council of Ministers on 5 November 2009 and fully implemented as of 15 May 2010.

Taxes and fees

The General Tax Code (CGI - Code Général des Impôts), which brings together all of the texts relating to taxation, consists of five books:

1. Taxes on profits and income;
2. Taxes on turnover;
3. Miscellaneous taxes and duties;
4. Registration and stamp duties;
5. Taxation procedures common to books 1, 2, 3 and 4.

The timber sector is taken into account in book 3 on "Miscellaneous taxes and duties", of which section 3 deals with "Specific taxes". This 3rd book consists of four sections:

• Section one: Business taxes;
• Section two: Property taxes;
• Section three: Specific taxes;
• Section four: Flat-rate housing tax.

In the 3^rd section, one of the chapters deals with forestry taxation specific to timber resources. The forestry law provides for taxes and duties for the attribution, possession, renewal and transfer of any title for the exploitation, processing, marketing and export of timber products. These include in particular:

• The felling tax
• The surface area tax
• The renewal tax
• The transfer tax
• The tax on processing by saw with a chainsaw
• The exit taxes
• The farm tax
• Forest charges

The rate and basis for the assessment of duties, fees and taxes are determined by the finance law (adopted annually).

Timber harvesting activities

The management plan should cover a 20-30 year rotation, and allow the forest to be divided into 4, 5 or 6 Forest Management Units (FMUs). The management plan specifies parameters such as the cutting rotation, silvicultural treatments, the list of species authorised for harvest and the minimum harvest diameter for each species.

Each of the FMUs requires a management plan, establishing a subdivision into Annual Allowable Cuts (AACs). For each allowable cut, a full operational inventory of the managed species must be carried out and enable the drafting of an Annual Operations Plan (PAO - Plan Annuel d’Opérations). The PAO specifies the surface area that is harvested annually, the species, the number of trees and the gross volumes that can be harvested in this area.

Prior to issuing the AAC authorisation to operate, a set of documents must be approved by the provincial forest administration authorities, including the AAC's annual operating plan (PAO) and the observational report of the opening of the AAC boundaries. Indeed, the concessionaire opens the AAC boundaries, carries out a logging inventory and submits the AAC PAO plan to the decentralised Water and Forestry departments. The Forest Administration analyses the PAO, and carries out a field mission to check whether the boundaries have indeed been opened and draws up a report on the opening of these AAC boundaries.

An allowable cut block can be opened over a period of up to three years. At the end of this period, or rather if the concessionaire so wishes, an AAC closure report must be provided to the administration containing all ofthe data relating to this AAC (production, sales, social activity, etc.). After a check, the administration issues an AAC closure report. It is then forbidden to operate in this cut area until the next rotation.

A Site Register is filled in for the annual harvest, specifying details on the harvested logs, such as the species, their ID number, their volume, the number of logs shaped and their dimensions and other relevant details. All the harvested logs and the corresponding stumps must bear a unique ascending number and an imprint of the company's log stamp hammer. The hammer's mark is specific to the company and registered with the forest administration and judicial authorities. Each shaped log must bear an ID number including the ID number of the initial log, in order to facilitate identification during transport. The concessionaire must provide the administration with a quarterly statement of production and inventories (in practice, loggers prepare monthly statements).

At the end of each calendar year, the concessionaire must produce an annual production report that includes all monthly data. With regard to environmental protection, we should mention three elements:

• The obligation to comply with the Low-Impact Operating Rules in all concessions;
• The obligation to carry out an Environmental Impact Assessment (EIE - Étude d’Impact Environnementale) if the Forest Management Unit to be opened covers part of a buffer zone of a Reserve or NaturalPark, or when setting up a timber processing plant;
• The obligation to establish and adhere to a Wildlife Protection Plan (PPF - Plan de Protection de la Faune), which makes it possible to define, programme and control the actions to be implemented to ensure effective wildlife protection.

Third parties’ rights

In order for the local populations to reap benefits from the operation, the concessionaire is required to sign a Contractual Bill of Specifications (CCC - Cahier des Charges Contractuelles) one year after operations have started. This is a contract signed between the forest concessionaire, the village communities, the local communities and the forest administration, which determines the rules for sharing the profits from logging with the relevant communities and outlines the commitments of the concessionaire and the communities regarding the provision/use of this Fund.

A Project Management and Follow-Up Committee (CGSP - Comité de Gestion et de Suivi des Projets) is established in order to conduct negotiations between villages to establish their farming area map, and then to establish the terms for the distribution of the Local Development Fund (FDL - Fonds de Développement Local), which is funded by the concessionaire (up to 800 CFA francs/m³ harvested during the previous year). The CGSP meets regularly to select the projects that will benefit from the funds and the implementation of these projects.

With regard to the management of Community Forests (FC - Forêts Communautaires), the population of a village or group of villages creates a legal management entity, often in the form of a village association. The latter submits a request to the local forest authorities for the creation of a Community Forest. Information meetings must be held, including participatory mapping of the relevant area. The entire population needs to understand the process, especially the women, the youths and the minority ethnic groups. A Provisional Convention is signed (in early 2020: 51 final conventions, 40 provisional conventions and 1 association per convention). An FC Management Plan can then be prepared with the assistance of the forest authorities. This includes the division of the forest to be harvested into 4 blocks (harvestable for 5 years each) and the results of a full inventory of the first block. Once this Management Plan is approved, a Definitive Management Agreement for the FC is signed. The Management Plan includes the map of the areas to be harvested and those pertaining to other uses, the list of inventoried species, the number of trees and their diameters. The Management Plan can include management rules for activities other than logging.

Trade and transport

The log transport documents must be completed before leaving the harvesting site and must be kept during transport. These documents enable the origin of the logs to be traced back to the harvesting site and they match those in the site register.

The delivery of logs to processing plants or other points of sale is accounted for in the quarterly statements to forest authorities.

HUMAN RIGHTS AND THE PRINCIPLE OF FREE, PRIOR AND INFORMED CONSENT (FPIC)

Forestry operations in Gabon must respect the rights of local communities and Indigenous Peoples living in or depending on forest areas for their livelihoods. The Forestry Code (Law No. 016/01 of 31 December 2001 establishing the Forestry Code of the Gabonese Republic) recognises the customary use rights of local communities (Articles 252–261) and provides for their participation in several procedures relating to forest resource management. The establishment of community forests, provided for under the Forestry Code and further regulated by Decree No. 001028/PR/MEFEPEPN of 1 December 2004 establishing the conditions for the creation of community forests and Order No. 018/MEF/SG/DGF/DFC of 31 January 2013 establishing the procedures for the allocation and management of community forests, is intended to strengthen the participation of rural communities in the sustainable management of forest resources.

The Gabonese legal framework also provides for community participation during forest classification and declassification procedures. Decree No. 1032/PR/MEFEPEPN of 1 December 2004 establishing the procedures for the classification and declassification of forests and protected areas requires, among other things, the identification of customary use rights, consultation with neighbouring communities, public disclosure of the proposed classification, the possibility for stakeholders to submit comments or objections, and the participation of community representatives in the forest classification commission.

As part of the preparation of forest management plans, socio-economic studies must identify the communities concerned, their customary use rights, the areas they use for subsistence and other activities, and their socio-economic interests. Forest management plans and the contractual specifications attached to forest management titles subsequently define the concession holder's social commitments, particularly with regard to local development, community infrastructure and benefit-sharing mechanisms. The effective implementation of these commitments constitutes a legal obligation associated with the forest title and forms an integral part of compliance with Gabonese forestry legislation.

The Gabonese forestry legislation therefore establishes obligations relating to the information, consultation and participation of local communities. However, it does not establish Free, Prior and Informed Consent (FPIC) as a general legal requirement or as a mandatory legal condition for the allocation of forest titles, the classification of forests within the Permanent Forest Estate, or the authorisation of logging activities. Communities may be consulted and invited to submit comments or objections during administrative procedures provided for by law, but these mechanisms should not be considered equivalent to a full FPIC process as defined by international standards. This conclusion is also reflected in the Preferred by Nature Timber Legality Risk Assessment (2022), which considers that FPIC does not constitute a standalone legal requirement under the current Gabonese forestry legislation.

Due diligence implications

Operators should not consider the existence of a valid forest title as sufficient evidence that community rights have been respected. They should verify that the legal requirements have been effectively implemented, including:

• the identification of the local communities and Indigenous Peoples concerned;
• the completion of socio-economic studies and the identification of customary use rights;
• the effective organisation of community information and consultation meetings;
• the participation of community representatives in the procedures required by law;
• the implementation of the contractual specifications and associated social commitments;
• the effective operation of benefit-sharing mechanisms, including the Local Development Fund, where applicable;
• the continued exercise of customary access and use rights recognised under the Forestry Code;
• the existence of any complaints, conflicts or unresolved disputes relating to community rights.

Particular attention should be given to timber originating from community forests and from forest titles located within the Rural Forest Domain, where community participation constitutes a fundamental element of the legal management framework.

Sustainable forest management certification, such as FSC Forest Management certification, does not replace the operator's due diligence obligations under the EU Deforestation Regulation (EUDR). Nevertheless, it may provide valuable additional evidence for risk assessment. FSC standards establish social requirements that go beyond the minimum obligations of Gabonese legislation, including the identification of Indigenous Peoples and local communities, participatory mapping of customary rights, structured stakeholder engagement, grievance mechanisms, protection of cultural and spiritual sites and, where applicable, the implementation of a documented Free, Prior and Informed Consent (FPIC) process consistent with international best practice. Consequently, certification can provide operators with additional assurance that social risks have been systematically identified, monitored and independently verified. However, certification should be considered as one element of a comprehensive due diligence system and should not replace the operator's own risk assessment.

ENVIRONMENTAL PROTECTION REQUIREMENTS

Forestry operations in Gabon are subject to environmental protection requirements established by the Forestry Code (Law No. 016/01 of 31 December 2001) and the Environmental Code (Law No. 007/2014 of 1 August 2014 on Environmental Protection in the Framework of Sustainable Development). These laws require forest operators to minimise environmental impacts, conserve biodiversity, protect water resources and soils, and implement sustainable forest management practices throughout the life of the concession.

For forest concessions (CFADs), environmental protection measures are integrated into the Sustainable Forest Management Plan, which must be approved by the forestry administration before commercial harvesting can take place. The management plan is supported by technical studies, including forest inventories, biodiversity assessments and socio-economic studies, and defines management rules for production forests, conservation areas and community use zones.

In addition, forest operators are required to comply with environmental management measures relating to harvesting operations, road construction, log yards, waste management, wildlife protection and the rehabilitation of disturbed areas where applicable. Logging operations must respect protected areas, riparian zones and conservation series established within the forest management plan.

Projects likely to have significant environmental impacts, including certain forestry infrastructure and industrial processing facilities, may also be subject to an Environmental and Social Impact Assessment (ESIA) and the implementation of an associated Environmental and Social Management Plan (ESMP), in accordance with the Environmental Code.

Due diligence implications

Environmental compliance should not be assessed solely on the basis of the existence of a valid forest title. Operators should verify that environmental protection measures are effectively implemented throughout harvesting operations.

According to the Preferred by Nature Timber Legality Risk Assessment (2022), specified environmental risks remain in Gabon. These include the absence or inadequate implementation of Wildlife Protection Plans, non-compliance with environmental management measures identified during forest planning, excessive environmental impacts resulting from logging operations, damage to watercourses and sensitive habitats, and inadequate management of operational waste. Environmental requirements may also not be effectively implemented despite their inclusion in approved management plans.

Particular attention should therefore be given to evidence demonstrating the effective implementation of environmental protection measures in the field rather than relying solely on approved planning documents.

Sustainable forest management certification, such as FSC Forest Management certification, may provide additional assurance by requiring independent verification of environmental performance beyond minimum legal requirements. FSC-certified forest managers must demonstrate, among other things, the protection of High Conservation Values (HCVs), implementation of reduced-impact logging techniques, biodiversity monitoring, protection of rare and threatened species, environmental monitoring programmes and adaptive management. While certification does not replace the operator's due diligence obligations under the EU Deforestation Regulation (EUDR), it may provide valuable complementary evidence that environmental risks have been systematically identified, managed and independently audited.