IOSS streamlines import VAT for EU customers up to €150, but in the DRC:

• All imports—regardless of value—are subject to customs duties (up to 20 % ad valorem) and import VAT at 16 % (plus 5.5 % surtax) on the CIF + duty value.
• You must file a Déclaration en Douane (DAU) and pay both duties and VAT before release.
• If you are VAT-registered in the DRC, you can claim the import VAT as an input credit on your next VAT return.
  There is no parallel to IOSS in the DRC import regime, so plan for full customs clearance and VAT payments on every consignment.