The Central African Republic has published Law No. 21.015 of 30 December 2021, which approves the State Budget for 2022. Tax measures of the law are relatively limited and primarily concern customs matters, including the implementation of the new Customs Code of the Economic Community of Central African States (CEMAC) with effect from 1 January 2022. Along with the new Customs Code, certain revisions regarding customs exemptions are provided by the law. This includes that companies awarded public contracts that are granted exemptions in the context of their works are required to justify annually or at the end of the...