加蓬森林管理和木材贸易法律框架

森林治理

负责制定气候计划、可持续发展目标和土地利用计划的水利、林业、海洋和环境部监督对加蓬森林资源的管理和监控，包括森林特许权的归属。世界资源研究所对加蓬的森林特许权进行了详细分析。只能将特许权授予给在经济、社会和林业部门有效登记的公司。

合法采伐权

《森林法典》规定必须管理所分配的森林特许权，以及加工木材。它还规定了三种类型的森林许可证：可持续管理的森林特许权 (CFAD - Concession Forestière sous Aménagement Durable)、相关森林许可证 (PFA - Permis Forestier Associé)、共同协议许可证 (PGG - Permis de Gré à Gré) 和共有林。

该国的林区包括永久林区（专门针对特许权归属和保护区）和农村林区。

在永久林区，加蓬承认两种森林管理许可证，通过拍卖确定其归属：

1) CFAD — Concession forestière sous aménagement durable（可持续管理的森林特许权），最小面积为 50,000 公顷，最大面积为 200,000 公顷，而分配给单一持有人的总面积不得超过 600,000 公顷。

2) PFA — Permis forestier associé（相关森林许可证），专供加蓬国民使用。当与 CFAD 合并时，PFA 的表面积不得超过 15,000 公顷，由其持有人管理时，PFA 的表面积不得超过 50,000 公顷。

农村林业部门负责共有林 (FC)，它们是分配给农村社区的部分，以根据简化的管理计划从事活动或进行自然资源可持续管理的动态过程。

若要获得综合作业许可证，申请人需要获得勘探许可证，以进行初步的特许权清查，其有效期最长为 12 个月。获得本次清查的结果后，申请人可以申请临时开发-作业-加工协议 (CPAET: Convention provisoire d’aménagement – exploitation – transformation)（截至 2020 年初，其代表的森林面积为：1,504,686 公顷），有效期最长为 3 年。在此期间，特许经营商有权享有三个临时年度容许砍伐量 (AACp - Assiettes Annuelles de Coupe provisoire)，最多占特许权总表面积的 10%。年度作业计划中涵盖了对每项 AACp 进行管理的内容。

在这三年内，特许经营商必须制定一个管理计划，并且该计划必须获得林业机构的批准。管理计划获得批准后，将发布总理法令，建立可持续管理的森林特许权 (CFAD - Concession Forestière sous Aménagement Durable)（2020 年为 13,299,456 公顷）。

所有加工和制造公司都必须拥有相应的许可证和许可才能加工木材，还需要制定一个获得林业机构批准的工业化计划。必须将工厂的投入和产出记录在收到的原木的季度报告中，从事伐木和木材加工的林业公司必须保留季度和年度记录，便于进行森林管理。

虽然《森林法典》规定原木加工率必须至少达到 75%，但由于颁布了禁止以原木形式出口木材的决策，此加工率现已达到 100%。该决策由加蓬国家元首于 2009 年 11 月 5 日举行的部长会议上作出，并于 2010 年 5 月 15 日开始全面实施。

税费和费用

《税法通则》(CGI - Code Général des Impôts) 汇集了所有与税收有关的文本，共包括五册：

1. 利润税和所得税；
2. 营业税；
3. 杂项税收和关税；
4. 登记税和印花税；
5. 第 1、2、3 和 4 册通用的税务程序。

第 3 册“杂项税收和关税”中提到了木材行业，其中第 3 部分涉及的是“从量税”的内容。第 3 册由四个部分组成：第 1 部分：营业税；第 2 部分：财产税；第 3 部分：从量税；第 4 部分：固定税率的房产税。

第 3 部分中有一章涉及了针对木材资源的林业税。森林法规定了对木材产品开发、加工、营销和出口的任何所有权的归属、占有、续期和转让所计征的税收和关税。其中特别包括：

• 采伐税
• 表面积税
• 续期税
• 转让税
• 链锯加工税
• 出境税
• 田赋税
• 森林费

关税、费用和税收的税率和评估依据由财政法确定（每年通过一次）。 

木材采伐活动

管理计划应规定每 20-30 年进行一次轮伐，并且允许将森林划分为 4、5 或 6 个森林管理单位 (FMU)。管理计划规定了轮伐期、森林培育措施、授权采伐的树种清单以及每个树种的最小采伐直径等参数。

每个 FMU 都需要一个管理计划，细致划分年度容许砍伐量 (AAC)。对于每个容许砍伐量，必须对受管理树种进行全面的作业清查，并起草一个年度作业计划 (PAO - Plan Annuel d’Opérations)。PAO 规定了每年可采伐的表面积、树种、树木数量以及该区域可采伐的总材积。

在授予允许进行作业的 AAC 授权之前，有一批文件必须获得省级森林管理机构的批准，包括 AAC 的年度作业计划 (PAO) 以及 AAC 边界开放的观察报告。实际上，特许经营商负责开放 AAC 边界，进行伐木清查，并将 AAC PAO 计划提交给下属的水利和林业部门。林业局负责分析 PAO，并进行实地考察，检查边界是否确实已经开放，并就 AAC 边界的开放情况起草一份报告。

容许砍伐区块的开放期可长达三年。在此开放期结束时，或者更确切地说，如果特许经营商愿意，必须向林业局提供一份 AAC 结束报告，其中包含与此 AAC 相关的所有数据（产量、销售额、社会活动等）。检查后，林业局会发布 AAC 结束报告。然后禁止在该砍伐区进行作业，直至下一轮伐期。

每年进行采伐时都应填写现场登记表，详细说明采伐原木的相关信息，例如树种、ID 号、材积、成品原木的数量及其尺寸，以及其他相关的详细信息。所有采伐的原木和相应的树桩都必须带有唯一的升序编号和公司的原木锤印记。锤子标志是公司特有的标志，并且已在林业局和司法机构进行了登记。每根成品原木都必须带有一个 ID 号，包括初始原木的 ID 号，便于在运输过程中进行识别。特许经营商必须向林业局提供生产和清查的季度报表（实际上，伐木工负责编制月度报表）。

每个日历年年底，特许经营商必须制定一份包含所有月度数据的年度生产报告。

关于环境保护，我们应该提到三个要素：

• 所有特许权均有义务遵守低影响作业规则；
• 如果要开设的森林管理单位涉及保护区或自然公园的部分缓冲区，或者在建立木材加工厂时，则有义务进行环境影响评估 (EIE - Étude d’Impact Environnementale)；
• 有义务制定并遵守野生动物保护计划 (PPF - Plan de Protection de la Faune)，这样才可以确定、规划和控制要实施的行动，确保有效保护野生动物。

第三方权利

为了让当地居民从该作业中获益，特许经营商必须在作业开始一年后签署一份合同规范清单 (CCC - Cahier des Charges Contractuelles)。这是森林特许经营商、农村社区、当地社区与林业局签订的合同，它确定了与相关社区分享伐木利润的规则，并概述了特许经营商和社区对提供/使用这笔资金的承诺。成立了项目管理和跟进委员会 (CGSP - Comité de Gestion et de Suivi des Projets)，旨在村庄之间进行谈判，绘制各村庄的耕作区地图，然后确定当地发展基金 (FDL - Fonds de Développement Local) 的分配条款，由特许经营商提供资金（最高 800 非洲法郎/立方米，基于前一年的采伐量）。CGSP 定期举行会议，以选择将从这些资金和项目的实施中受益的项目。

为了对共有林 (FC - Forêts Communautaires) 进行管理，村庄居民会建立一个合法的管理实体，通常为农村协会。后者向当地林业机构提交建立共有林的申请。必须召开信息会议，包括相关区域的参与式地图测绘。全体人民，特别是妇女、青年和少数民族群体，都需要了解这一过程。签署了临时公约（2020 年初：51 个最终公约、40 个临时公约和每个公约 1 个协会）。然后可以在林业机构的协助下制定 FC 管理计划。其中包括将待采伐森林划分为 4 个区块（每个区块可采伐 5 年）以及第一个区块的全面清查结果。此管理计划获得批准后，将签署 FC 最终管理协议。管理计划包括待采伐区的地图和其他用途的地图、已清查树种的清单、树木数量及其直径。该管理计划可包括伐木以外的其他活动的管理规则。

贸易和运输

必须在离开采伐场之前完成原木运输单，并且必须在运输过程中妥善保管这些文件。这些文件可确保将原木的原产地追溯至采伐场，并且与现场登记表中的信息一致。

在提交给林业机构的季度报表中记录向加工厂或其他销售点交付原木的情况。

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.