Since 2014, the Togo Revenue Authority (OTR) has been in charge of managing the collection of taxes, levies, and customs fees. The Customs and Indirect Taxation Commission (CDDI), which is supervised by the Commissioner-General of the OTR, is in charge of enforcing customs laws, rules, and practices.
All offices involved in customs clearance were computerized by the end of December 2016 after the customs agency successfully transferred its computer system to ASYCUDA World in 2014. The single window for international trade and the major players involved in the customs clearance of products are tied to the customs computer system.
Through the single window for foreign trade (GUCE), users can complete the import, export, transit, or transshipment formalities for their goods. As a result, all customs clearance procedures have been computerized (from customs declarations up to release).
Since January 2015, Togo has implemented the ECOWAS standard external tariff (CET), in addition to other regional tariffs and taxes (common report, sections 3.1.4 and 3.1.5).
Along with these community levies, imports under the common regime for release for consumption are also subject to the following fees: the fee to finance the program for the inspection of goods at the destination (0.75% of the imports’ c.i.f. value); the infrastructure protection and maintenance tax (CFAF 2,000/ton of goods); and the fee for processing customs data. For imports coming from outside of ECOWAS, these levies and taxes increase the cost-in-flight value by at least 3.25%.
Togo has no regulations mandating GMO labeling.
United Nations agencies
Through the Ministry of Foreign Affairs, United Nations agencies accredited to Togo benefit from duty- and tax-free privileges. To achieve duty-free clearance ahead of the shipment’s arrival, all paperwork must be given to the agent two weeks before the shipment’s arrival. The organization is in charge of obtaining the certificate of duty exemption from the Ministry of Foreign Affairs.
The exoneration letter and original cargo paperwork are provided to the clearing agency so they can move forward.
ATRACOM Togo has been hired by the UN system in Togo as their clearing agent for the transit and clearance of their cargo.
Duties and taxes exemption application procedure
Here is how it works:
- All documentation about the cargo should be attached;
- Calculation of non-fiscal duties (ß): 200 XOF/MT (Indivisible).
- Calculation of the customs stamp (µ: (a + ß) x 4%.
- Calculation of the computer tax (Relevance Informatique): 5,000 XOF per consignment (Bill of lading).
- The three forms duly filled altogether with cargo documentation should be sent to the Ministry of Foreign Affairs.
The “Etat Modèle” A shall be prepared in three (3) copies and officially signed by the representative; the clearing agent may prepare these copies using the information provided by the UN Agency.
The customs code to assign the cargo should be N° IMP 4000/141; All applicable taxes that are not exempt from payment should be noted in the form. It is important to state the value of the statistic (a) that, under normal conditions, should be paid. The formula is as follows: a = 1% CIF value.
After the visa of the Ministry of Foreign Affairs, the request (file) is sent to the Secretariat of the Customs Division of Economic Regime (at Customs Headquarters) for analysis and approval of the exemption
