Cote d’Ivoire - Import Requirements and DocumentationCote d’Ivoire - Import Requirements
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) |
- 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 cooking oil products (between 20 and 44 percent);
- VAT collected by the customs office is 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 select 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/
There are no import policies targeting U.S. companies which are still in effect. Textile imports are subject to government authorization. For imports above $956 (CFA 478,000), the importer must establish an anticipated import declaration (DAI) in the computerized system of customs clearance. The importer must collect the DAI through the customs broker or inspection company (CÔTECNA or Webb Fontaine) handling the shipment. Both importer and exporter are required to obtain a registration number at the Department of Promotion of External Trade. The importer must show proof of his/her registration with the trade registry and the tax registration office as well as his/her fiscal status. However, imports of cotton and 100 percent cotton products, such as the "Wax and Resin" textile cloth most often used in traditional African clothing, require an import license from the Department of Promotion of External Trade. Imports of alcoholic beverages are also subject to import license requirements from the Department of Promotion of External Trade; and special labelling that states, “For sale in Côte d’Ivoire” is required. The importer must give yearly statistics to the External Trade office.
Documents for most goods shipped into Côte d’Ivoire include:
Commercial Invoice: Two copies of the freight invoices in French are required. No specific form is required, but all invoices must contain the names of the exporter and consignee, number and types of packages, marks and numbers on the packages, net and gross weights, CIF value, terms of sale, and a thorough description of the merchandise. Note that the importer will usually need a signed duplicate invoice to speed the release of the imported goods from customs. This should be sent via air courier and arrive in Côte d’Ivoire prior to the arrival of the merchandise.
Certificate of Origin: Two certified copies are required.
Packing List: A packing list is not legally required, but such lists are usually considered essential in accelerating the time required for customs clearance.
Bill of Lading (or air waybill): There are no regulations specifying content of a bill of lading. Importers should include clear marks of identification and the name and address of the consignee of the goods. Shipping marks on the goods must correspond exactly to numbers on bills of lading/invoices.
Pro-forma Invoice: Persons wishing to import goods are required to attach six copies of this invoice to the application for an import license and/or the intent to import. A pro-forma invoice may also be required when presenting an application to Ivoirian authorities to ship bonded goods through the country.
Webb Fontaine Inspection Certificate: Issued by the inspecting Webb Fontaine Ruling Center delivered to the importer in Abidjan.