Permanent taxes and duties on imports include:
- The Gambia also wants lower tariffs on “List B” indigenous goods.
- All imports excluding WAEMU countries pay a 1% Community Levy of Solidarity (PCS). PCS-exempt goods exist.
- A 0.5% ECOWAS community charge on the CIF value;
- 20% on fish, 5–10% on rice, 45–45% on alcohol;
- 30–35% on tobacco/cigarettes, and 20–44% on cooking oil;
- 20% fish, 5–10% rice, 45–45% alcohol, 30–35% nicotine and cigarettes, and 20–44% cooking oil taxes;
Temporary and sliding taxes
When global prices fall and local producers are threatened, the seasonal or temporary import tax (Taxe conjoncturelle à l’importation) safeguards the local output of vegetables, rice, onions, and potatoes. Depending on the category of the product, the sliding tax ranges from 2.5 to 5 percent. It also applies to certain imported finished goods that compete with domestic manufacturers, such as powdered milk, matches, and tomato paste.
There are no longer any import regulations that specifically target American businesses. Imports of textiles require government approval here. The importer must create an anticipated import declaration (DAI) in the computerized system of customs clearance for imports worth more than $956 (CFA 478,000). The customs broker or inspection business (CTECNA or Webb Fontaine) managing the package is where the importer must collect the DAI. A registration number must be obtained at the Department of Promotion of External Trade by both importers and exporters. The importer must provide evidence of both his or her registration with the tax registration office and the trade registry, as well as his or her financial standing. However, the Department of Promotion of External Trade must issue an import license before cotton and 100% cotton items can be imported, such as the “Wax and Resin” textile cloth that is most frequently used in traditional African apparel. Alcohol import licenses must be issued by the Department of Promotion of External Trade, and labels must say “For sale in Côte d’Ivoire.” Importers must send the ETO annual statistics.
Documents required for shipment into Côte d’Ivoire
Most shipments of goods into Côte d’Ivoire require the following documents;
Commercial Invoice
French freight invoices must be provided in two copies. The exporter and consignee’s names, the number and type of packages, marks and numbers on the packages, the net and gross weights, the CIF value, and the terms of sale. Also, a full description of the goods must be included on all invoices, albeit no specific format is required. To expedite the release of the imported items through customs, keep in mind that the importer typically requires a signed duplicate invoice. This needs to be shipped via air courier and delivered to Côte d’Ivoire before the shipment of goods does.
Certificate of Origin:
There are two certified copies needed.
Packing List
Although it is not legally required, packing lists are typically seen to be crucial for reducing the amount of time needed for customs processing.
Bill of Lading (or air waybill)
There are no regulations that apply to the information that can be found on a bill of lading. Importers are responsible for including things with distinct identification markings, as well as the name and address of the person who will receive the goods. The numbers that are printed on the bills of lading or invoices and the shipping markings that are printed on the objects themselves need to be a perfect match.
