Cote d’Ivoire - Import Tariffs Cote d’Ivoire - Import Tariffs
Côte d’Ivoire is a member of the West African Economic and Monetary Union (WAEMU, or in French, UEMOA), which also includes Benin, Burkina Faso, Guinea Bissau, Mali, Niger, Senegal, and Togo. The customs regime is similar for all WAEMU member states (http://www.uemoa.int/). All third countries pay duty and tax on products, whatever their point of entry, based upon the Common External Tariff (CET) schedule. Since January 1, 2015 when the CET entered in force, there have been some slight changes in customs duties for some products. The Common External Tariff Schedule (listed below) includes permanent and temporary duties and taxes:
Permanent customs duty and taxes
| Categories | Duties | Products |
| 0 | 0% | A limited list of essential social goods (e.g., books and drugs) |
| 1 | 5% | Convenience goods, raw materials |
| 2 | 10% | Inputs and semi-finished Products |
| 3 | 20% | Final consumption goods and other products |
| 4 | 35% | Final processed consumption goods (e.g., chocolate bars) |
Permanent customs duty and taxes also include:
• Statistical fee: 1 percent of CIF value on goods except goods in warehouses, on duty-free entry for re-export, or in transit; donations; and goods exempted by international agreements;• The Community Levy of Solidarity (PCS) applies to all imports (except those from WAEMU countries) at a single rate of 1 percent. In some cases, goods are exempt from the PCS;
• ECOWAS community levy: 0.5 percent of the CIF value;
• Special taxes on fish (20 percent), rice (between 5 and 10 percent), alcohol (45 percent), tobacco and cigarettes (between 30 and 35 percent), and oil products (between 20 and 44 percent);
• VAT collected by customs office based on the single rate of 18 percent. The tax computation includes the CIF value added to the entry duty and the statistical fee.
Temporary and Sliding Taxes
The seasonal, or temporary, import tax (Taxe conjoncturelle à l‘importation) protects local production of vegetables, rice, onions, and potatoes when world prices drop and threaten local producers. The sliding tax varies from 2.5 to 5 percent, depending on the product category. It also applies to imports of selected finished products such as matches, tomato paste, candy, and powdered milk that compete with local production.For more information, see:
West African Economic and Monetary Union: http://www.uemoa.int/
Ivoirian Customs Office: http://www.douanes.ci/
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