Djibouti imports petroleum products from China, Southeast Asia, and Gulf countries. The majority of the country’s imports are fruits and vegetables, with which it also trades with Somalia, Egypt, and, to a lesser extent, other COMESA countries.

Djibouti categorizes customs using the World Customs Organization’s (WCO) Harmonized System (HS). The CIF value is used to calculate ad valorem customs.

The ASYCUDA World system, which Djibouti Customs has been using since 2012, has shown to be successful at all points of product entry and exit.

Import and customs duties

Djibouti does not levy customs duties because it is a member of the COMESA Free Trade Agreement. The country imposes a Domestic Consumption Tax (TIC), which applies to both domestic and imported items. Since 2009, Djibouti has levied a VAT on commodities.

Value-added tax on imports (vat)

This is the value-added tax levied on all imported items at the current national rate, which is a uniform 10%.

Tax on domestic consumption (tic)

The TIC is applied to all commodities entered into the Republic of Djibouti and utilized there, as well as tobacco and alcohol reexported by road to neighboring countries.

The domestic consumption tax is completely exempt (TIC)

• people whose investment plans have been approved 
• people who fall under the diplomatic regime 
• items imported under memorandums of understanding
• items listed on decrees and special instructions
• TIC varies from 8 to 33% depending on the type of imported commodity.
• 8% of the cost of essentials
• Rate of 20% for intermediate items Rate of 33% for luxury goods nbsp

Documents required

The documentation needed varies according to the nature and kind of import. The following documents are required:

Declaration according to the type of imported products (available on the Djibouti customs website);

• Goods’ tariff stance (HSCODE)
• A transportation ticket 
• A copy of the original bill of lading (Bill of Loading)
• Sales receipt / operating expenditures
• A copy of the legal representative’s national identification card
• Import Country Law Enforcement
• The delivery request
• Transportation expenses
• Bring the Port access card with you.
• Terminal fees

Procedures for import

The measures to take for customs clearance of imported products are as follows:

• Maritime Administration (Shipping costs)
• Port (port charges)
• Taxation (inspection and control fees)
• Treasury National (tax payment)

Procedures for a free zone or a free zone

Djibouti has foreign commercial facilities such as free zones, special economic zones, and an international free trade zone.

Goods entering and/or exiting the free zone must be the subject of a declaration of entry/exit in the free zone, depending on their destination.

Goods in transit following warehouse entrance must be cleared under the IM2 declaration (transit to Ethiopia, Somalia, Yemen)

• The original commercial invoice that came with the products.
• Customs declaration from Ethiopia – HSCODE (BOM)
• Statement 4 
• The transport document (bill of lading / original bill of loading) 
• The delivery note /delivery order 
• The packing list / A copy of the transit bond
• Shipping charges
• Submission of Statement No. 9 along with the grouping list for free zone admission or Free zone

Following admission into the free zone, goods departing the free zone for the local market must be subject to the import declaration.

• The original commercial invoice that came with the products.
• The transportation document (bill of lading/original bill of loading)
• The delivery note/delivery order 
• Entering the Free Zone (presentation of declaration n°9 with the grouping list);
• The packing list /Parking list (when shipments contain goods of different tariff species; 
•  The name and address of the declarant, consignee, and shipper.

Identification of the mode of transportation

• Import license copy
• Shipping charges
• Nature of the items
• Identification of the goods, species, value, and origin; and the serial number of the numerous invoices)