Côte d'Ivoire - Country Commercial Guide
Import Tariffs

Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.

Last published date: 2021-10-11

Côte d’Ivoire is a member of the Economic Community of West African States (ECOWAS), which includes Benin, Burkina Faso, Cabo Verde, the Gambia, Guinea Bissau, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Niger, Nigeria, Senegal, Sierra Leone, and Togo,  and the West African Economic and Monetary Union (WAEMU: http://www.uemoa.int/)), which includes Benin, Burkina Faso, Guinea Bissau, Mali, Niger, Senegal, and Togo.  The customs regime is similar across all ECOWAS member states.  Ivoirian customs authorities collect ECOWAS’ Common External Tariff and transfer proceeds to the ECOWAS treasury.  Côte d’Ivoire’s import tariff is based on the ECOWAS Common External Tariff (CET) and the classification of a given imported good.  ECOWAS’ maximum total tariff rate is 35 percent. 

Côte d’Ivoire imposes additional taxes on imports of:

  • fish (between 5 percent and 20 percent),
  • rice (between 5 percent and 10 percent),
  • alcohol (45 percent),
  • tobacco (36 percent),
  • cigarettes (36 percent),
  • certain textile products (20 percent), and
  • petroleum products (between 5 percent and 20 percent).  

The Ivoirian government also applies a tax of approximately US$1.67 per kilogram to all imports of frozen meats.  Côte d’Ivoire applies minimum import prices (MIP) to certain products such as cooking oil, cigarettes, sugar, used clothing, concentrated tomato paste, broken rice, matches, notebooks, tissues, polypropylene sacks, alcohol, and milk, to avoid exporters “dumping” products on the Ivoirian market.  Ivoirian customs imposes additional taxes on meat and poultry imports, and excise taxes on tobacco products and alcoholic beverages.  In addition to these taxes, imports from countries that are not ECOWAS members are subject to a five percent tax for raw materials and inputs for local manufacture, 10 percent for semi-finished goods, and 20 percent for finished products.  A one percent charge is levied on the cost, insurance, and freight (CIF) value of imports, except those destined for re-export, transit, or donations for humanitarian purposes under international agreements.  

The national value added tax (VAT) levied on all imported goods is 18 percent.  In addition to the 18 percent VAT, the government imposes an additional 2.6 percent tax on all imports. The overall tax rate for imported alcoholic beverages, inclusive of all other excise taxes, is 110.5 percent,.

Alcohol Taxes and Tariffs

Tax Rate (percent)

Tariffs

20.0

Tax for Statistic

1.0

Surtax for Beverage Tax Calculation

25.0

Beverage Tax

45.0

Community Solidarity Levy

0.8

African Union Levy

0.2

ECOWAS Community Levy

0.5

Value Added Tax

18.0

Total

110.5

Most of the duties are based on ad valorem rates, which are imposed on the current export price from the country of sale or origin and any shipping and insurance expenses incurred.  The method of value assessment in use is based on the Brussels Definition of Value (BDV).                 

Côte d’Ivoire is a signatory to the African Continental Free Trade Agreement (AfCFTA), which entered into force January 1, 2021, after the COVID-19 pandemic delayed the original projected 2020 date.   Tariff negotiations are expected to conclude by the end of 2021.  In April 2021, Côte d’Ivoire launched the  National Committee for the African Continental Free Trade Area (http://www.cnzlecaf.gouv.ci/presentation/pre/1). The committee’s purpose is to coordinate the implementation of the AfCFTA.      

The ECOWAS Common External Tariff (CET) Schedule includes permanent and temporary duties and taxes.

Temporary and Sliding Taxes

The seasonal, or temporary, import tax (taxe conjoncturelle à l‘importation) protects local production of vegetables, rice, onions, and potatoes when world prices drop and threaten local producers.  This sliding tax varies from 2.5 to 5 percent, depending on the product category.  It also applies to imports of select finished products such as matches, tomato paste, candy, and powdered milk that compete with locally produced equivalents.  Special taxes, such as excise duties, depending on the nature of the imported goods, also may apply.

For more information, see:

There are no import policies specifically targeting goods of U.S. origin.  Textile imports are subject to government authorization.  For imports above US$956 (478,000 CFA), the importer must establish an anticipated import declaration form (FDI).  The importer can submit the FDI online via the National Single Customs Window Platform, a customs broker, or the authorized inspection company (Conseils Techniques Appliqués, CÔTECNA Inspection Ltd.).  Both importer and exporter are required to obtain a registration number at the Ministry of Commerce and Industry’s Department of Promotion of External Trade.  The importer must show proof of registration with the trade registry and the tax registration office as well as fiscal status.  Imports of cotton and 100 percent cotton products, such as the “Wax and Resin” textile cloth most often used in traditional African clothing, require an import license from the Department of Promotion of External Trade.  Imports of alcoholic beverages are also subject to import license requirements from the Department of Promotion of External Trade and special labelling that states “For sale in Côte d’Ivoire.”  The importer must give yearly statistics to the Foreign Trade Office.  Other tasks that can be done via the National Single Customs Window Platform include: requesting import certificates and licenses, obtaining an exemption license, receiving a manifest electronically, and paying transaction fees.