Benin allows temporary entry of non-prohibited goods. Temporary entry is granted on request and addressed to the Director General of Benin Customs prior to disembarkation and to the relevant section of the Ministry of Economy and Finance. It allows calculation of duties and taxes based on the depreciation of the equipment and on the duration of its utilization in Benin.
Goods that benefit from temporary entry include equipment imported for public works, such as trucks, handling equipment, construction camp material, drilling machines, light vehicles and others. Spare parts for equipment and machines used within the framework of public works also benefit.
When the temporary entry period ends, the beneficiary company may: (i) pay duties and taxes if it wants to keep the goods or equipment in Benin, (ii) re-export the equipment, (iii) place such goods in a warehouse or storage depot until its final destination is determined, or (iv) request an extension of the initial temporary entry authorization.