The CEMAC Common External Tariff is used in Chad (CET). Chad collects the Organization for Harmonization of Business Laws in Africa (OHADA) levy, the Community Integration Contribution, and the Community Integration Levy (TCI), similar to other CEMAC nations (CCI). These fees total 1.45% inclusive of import value. The 0.4% Community Preference Levy (TPC) on fish, meat, dairy, and other animal products, the 4% Advance Corporation Tax (IS) or Personal Income Tax (IRPP) of import value, and the 1-4% Rural Intervention Fund (FIR) levy on agricultural items are additional levies.
Tariff categories
Customs taxes on goods imported from outside the CEMAC region are divided into four tariff rate categories:
- Products of first necessity (such rice, wheat, etc.): 5%.
- Primary resources and equipment: 10%.
- 20 percent goes to intermediate goods (such as tires, tools, etc.).
- 30 percent goes to consumer goods (such as canned goods, electronics, etc.).
There are additional taxes in addition to the aforementioned customs duties, such as an excise tax of 20 percent on luxury goods (such as televisions, audiovisual equipment, air conditioners, automobile radios, CD laser discs, home appliances, etc.), a tax of 25 percent on alcoholic beverages and tobacco, a tax of 51 percent on new cars, and a tax of 0.2 percent for the African Union.
Every good entering or exiting Chad is subject to a 2 percent “statistical tax” by the GOC.
All locally produced and imported products and services are subject to an 18% VAT imposed by the GOC. The goods, equipment, and services required to manufacture and export cotton as well as the materials, equipment, and services used in the production and distribution of water and electricity all qualify for VAT exemptions.
Documents & import requirements
Before the importation of products, the following paperwork must be submitted to the Ministry of Industrial and Commercial Development and Private Sector Promotion:
- Commercial invoice 4 copies, ideally in French.
- The names of the exporter(s), the consignee(s), product name(s), quantity, and declared value.
- A certificate of origin is required, ideally in French.
- The official Chamber of Commerce of the nation of the product’s origin.
- The Chadian consulate in the nation produced the product.
Packing list
Packing lists should be in numerical order and include the number and amount per carton. Even though a packing list is not necessary, it may cause a delay in customs clearance.
Bill of lading/air waybill
Documents should include the consignee/importer of the products’ name and address. Identification numbers on invoices, airway bills, and bills of lading must be complete and accurate.
Halal certificate
A document attesting to the fact that fresh, frozen, or canned meat or poultry items were processed in conformity with Islamic law. It is necessary to have certification from the relevant Chamber of Commerce.
Pharmaceuticals may need special import certification, according to special requirements. The Organization for Coordination of the Fight against Endemic Diseases in Central Africa (OCEAC), the public health organization of the CEMAC, is in charge of coordinating the harmonization of national pharmaceutical strategies. Regulations for health and pre-shipment inspections are available at the National Solidarity and Ministry of Public Health.
Common external tariff
The CEMAC Common External Tariff is used in Chad (CET). Chad collects the Organization for Harmonization of Business Laws in Africa (OHADA) levy, the Community Integration Contribution, and the Community Integration Levy (TCI), similar to other CEMAC nations (CCI). These fees total 1.45% of the import value.
The 0.4% Community Preference Levy (TPC) on fish, meat, dairy, and other animal products, the 4% Advance Corporation Tax (IS) or Personal Income Tax (IRPP) of import value, and the 1-4% Rural Intervention Fund (FIR) levy on agricultural items are additional levies. All commodities entering or exiting Chad are subject to a two percent “statistical tax” by the GOC.
