exporting to cote d’ivoire custom tariff & … · executive summary customs tariff...

ExportInitiatives&PartnershipsDivision,

Phone:+9714‐4455333;Fax:+9714‐4455355E‐mail:[email protected];Web:www.dedc.gov.ae

POBox123336,Dubai–UAE

Primary Information Sources: Prepared – August, 2018

Disclaimer: While all attempts have been made to collect & present accurate information, DE makes no warranty, express or implied, as to the fitness, appropriateness of the above information for a particular purpose, or assumes any legal liability for the accuracy or usefulness of any contained information. All 3rd. party information sourced are either through subscriptions of the organization or information freely available on the internet, with no DE claims to such information, as its own. Due credit/reference has been given to sources.

EXPORTING TO COTE D’IVOIRE Custom Tariff & Potential Buyers

EIP/MTR‐CD&B/041/08/2018

(MARKETREPORT)

Executive Summary

Customs Tariff Regulations Côte d‘Ivoire‘s tariff structure is composed of two basic customs charges: (1) a fiscal duty, and (2) a

customs duty. The government also imposes a statistical tax of 2.6 percent on all declarations, a single

rate of value added tax (VAT) of 18 percent, special levies on meat and poultry imports, and

specific excise taxes on tobacco products and alcoholic beverages. Since January 2014, taxes on

tobacco products and alcoholic beverages have increased from 12% to 15%. Most of the duties are

based on ad valorem rates which are imposed on the current export price from the country of sale or

origin and any shipping and insurance expenses incurred (CIF). The method of value assessment in

use is based on the Brussels Definition of Value (BDV).

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)

Note: See also Page 3 of this report.

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/

The above information is slightly dated and taken from https://www.export.gov/article?id=Cote-d-Ivoire-Import-Tariffs and is prepared by U.S. Embassies abroad (Last Published: 6/9/2016). With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial

Service of the U.S. Department of Commerce utilizes its global presence and international marketing

expertise to help U.S. companies sell their products and services worldwide. Locate the U.S.

Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.

Calculating Customs Duty

The Ivory Coast Directorate General of Customs is part of the Ministry of Economy and Finance. As a

State Service, the Directorate General of Customs is in charge of implementing and ensuring the

enforcement of the laws and regulations to which movements of persons, goods, means of transport

and capital entering and exiting the territory are subject. Customs are a National Agency which

activities are part of the regional and international relations environment. As such, Customs are in

charge of numerous missions: a fiscal mission, an economic mission, a mission of trade facilitation,

which became obvious with the requirements of globalization, and a support mission to other agencies,

through the protection of the interests of the State and of citizens. It should be noted that many

documents will be required in French language and the exporter should be equipped with this.

For further details, visit https://guce.gouv.ci/customs/tariff?lang=en_US

Potential Buyers: The list of potential buyers of selected products as acquired through ITC database

of Importers are large in some countries while practically non-existent in others. In the case of Cote

D’Ivoire, we have quite some information though what is listed in the following pages concentrate on

importers of grocery (FMCG) products. Dubai Exports has identified and extracted information on

selected potential Importers/ Distributors across Cote D’Ivoire who may be contacted to determine

export potential for DE Member products. For further assistance regarding potential buyers on specific

products produced/ sold by our exporters, please contact DE Head office at [email protected].

Source: https://www.trademap.org

Note: See DE Technical report on Technical Regulations & Standards for exporting to this country or contact our partners, SGS Middle East or Intertek.

69Download the data:www.wto.org/statistics

WTO ITC UNCTADWorld Tariff Profiles 2018

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Côte d'Ivoire

Part A.1 Tariffs and imports: Summary and duty rangesTotal Ag Non-Ag WTO member since 1995

Simple average final bound 11.2 14.9 8.5 Total 34.0 Simple average MFN applied 2017 12.2 15.8 11.6 Non-Ag 23.1 Trade weighted average 2015 8.1 12.8 7.2 Ag: Tariff quotas (in %) 0Imports in billion US$ 2015 9.2 1.4 7.1 Ag: Special safeguards (in % ) 0

Duty-free 0 <= 5 5 <= 10 10 <= 15 15 <= 25 25 <= 50 50 <= 100 > 100 NAVin %

Agricultural productsFinal bound 0.1 3.6 1.9 93.2 0.1 0 0.9 0 0

MFN applied 2017 0 27.0 18.9 0 42.3 11.7 0 0 0Imports 2015 0 23.7 44.7 0 22.1 9.5 0 0 0

Non-agricultural productsFinal bound 0.8 10.9 5.7 2.9 2.7 0 0 0 0

MFN applied 2017 1.8 39.8 21.8 0 36.2 0.4 0 0 0Imports 2015 27.3 31.7 24.6 0 16.2 0.3 0 0 0

Part A.2 Tariffs and imports by product groups

AVG Duty-free Max Binding AVG Duty-free Max Share Duty-freein % in % in % in % in %

13.3 0 15 100 24.5 0 35 1.1 08.9 0 15 100 17.0 0 35 0.9 0

15.0 0 15 100 17.7 0 35 1.1 015.0 0 15 100 18.5 0 35 0.2 014.5 1.1 15 100 13.6 0 35 9.3 014.3 0 15 98.8 11.3 0 35 1.5 015.0 0 15 100 13.5 0 35 0.1 022.0 0 64 100 17.3 0 35 2.0 015.0 0 15 100 5.0 0 5 0.0 014.9 0 15 100 9.6 0 20 0.4 05.2 50.0 15 10.7 15.6 0 20 2.5 05.5 13.0 16 5.1 11.6 1.9 20 15.2 14.37.8 0 10 83.3 7.7 19.0 10 23.5 76.5

15.4 0 20 1.4 7.4 3.8 35 11.9 18.75.9 0 15 4.3 11.3 5.1 20 2.6 11.4

19.7 0 20 15.4 16.1 0.3 35 2.2 2.115.0 0 15 44.0 20.0 0 20 0.4 07.0 0 10 23.3 12.4 1.3 20 1.4 2.05.2 4.2 15 78.7 6.8 0 20 10.6 07.0 0 15 79.4 11.2 0.4 20 5.0 0.4

11.8 1.2 25 68.1 8.1 2.5 20 6.0 0.08.3 0 25 5.3 14.2 2.1 20 2.3 0.3

Part B Exports to major trading partners and duties facedPref.

in million margin TL ValueUS$ HS 2-digit HS 6-digit Simple Weighted Weighted in % in %

Agricultural products1. European Union 2016 4,012 5 13 10.2 3.9 3.9 99.2 100.02. United States of America 2016 1,056 1 4 2.3 0.0 0.0 100.0 100.03. Viet Nam 2015 449 2 2 9.4 4.6 0.0 37.5 14.14. India 2016 365 2 2 31.5 27.3 0.0 10.0 9.25. Turkey 2016 244 2 4 14.4 2.0 0.8 25.0 77.1Non-agricultural products1. European Union 2016 975 9 18 3.8 3.5 3.5 100.0 100.02. Switzerland 2016 499 1 1 2.2 0.0 0.0 81.8 100.03. Nigeria 2016 261 1 4 10.7 9.1 9.1 100.0 100.04. Canada 2016 190 2 2 4.1 0.0 0.0 57.0 99.95. Malaysia 2016 163 1 2 0.3 0.0 0.0 94.1 100.0

Major marketsBilateral imports

Oilseeds, fats & oilsSugars and confectionery

TextilesClothingLeather, footwear, etc.

Summary

Diversification95% trade in no. of traded TL

MFN AVG of

PetroleumChemicalsWood, paper, etc.

Binding coverage:

Frequency distribution

Other agricultural productsFish & fish products

Dairy products

Product groups

Animal products

CottonBeverages & tobacco

Tariff lines and import values (in %)

Fruit, vegetables, plantsCoffee, teaCereals & preparations

MFN applied duties Imports

Duty-free imports

Non-electrical machineryElectrical machineryTransport equipmentManufactures, n.e.s.

Final bound duties

Minerals & metals

Côte d’Ivoire

http://www.wto.org/english/res_e/statis_e/statis_e.htm

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