Chad applies the CEMAC Common External Tariff (CET). Like other CEMAC countries, Chad collects the Community Integration Levy (TCI), the Organization for Harmonization of Business Laws in Africa (OHADA) levy, and the Community Integration Contribution (CCI). These charges amount to 1.45 percent of import value. Other levies include the 0.4 percent Community Preference Levy (TPC) on fish, meat, dairy, and other animal products; Advance Corporation Tax (IS) or Personal Income Tax (IRPP) of 4 percent of import value; and the Rural Intervention Fund (FIR) duty of 1-4 percent on agricultural products.
Products imported from outside the CEMAC region are subject to customs duties falling under four tariff rate categories:
· Products of First Necessity (e.g. flour, rice, etc.): 5 percent
· Primary Materials and Equipment: 10 percent
· Intermediate Goods (e.g. tools, tires, etc.): 20 percent
· Consumer Goods (e.g. Canned foods, electronics, etc.): 30 percent
In addition to the above customs duties, there are other supplementary taxes, including excise taxes of 20 percent on luxury products (such as televisions, audiovisual equipment, air conditioners, automobile radios, CD laser discs, home appliances, etc.), 25 percent on alcoholic beverages and tobacco, 51 percent on new automobiles, and 0.2 percent for the African Union.
The GOC applies a 2 percent “statistical tax” to all goods entering or leaving Chad.
The GOC applies an 18 percent VAT to all local and imported goods and services. There are VAT exemptions for inputs for livestock breeding and fishery products used by producers; materials, equipment and services needed to produce and export cotton; materials, equipment and services for the production and distribution of water and electricity; locally-made fired bricks; and interest on real estate loans granted by financial institutions.