Côte d'ivoire Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in côte d'ivoire, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
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Import Tariffs
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Côte d’Ivoire applies the Common External Tariff (CET) of the Economic Community of West African States (ECOWAS) and the West African Economic and Monetary Union (WAEMU). Under this regime, most import duties are assessed on an ad valorem basis, calculated on the cost, insurance, and freight (CIF) value of the goods, following the Brussels Definition of Value (BDV) for customs valuation. The CET structure consists of five tariff bands—0, 5, 10, 20, and 35 percent—applied according to the category of goods. Essential social goods, such as medicines, are typically duty-free; raw materials and capital goods are assessed at 5 percent; intermediate goods at 10 percent; final consumption goods at 20 percent; and certain sensitive or luxury items at 35 percent.

Beyond customs duties, importers face several additional levies. A statistical duty of 1 percent is applied to nearly all imports, along with a value-added tax (VAT) of 18 percent on the CIF value plus all duties and taxes. Additional community and solidarity levies, as well as excise taxes, may apply depending on the product. For example, the overall tax burden on imported alcoholic beverages, including all excise charges, exceeds 110 percent. The government also imposes specific taxes on selected imports, such as fish, rice, tobacco, textiles, and petroleum, and applies minimum import prices (MIP) to certain items—such as cooking oil, sugar, tomato paste, used clothing, broken rice, and milk—to discourage underpricing and dumping. Frozen meat imports face a fixed per-kilogram surcharge, while a 2.6 percent import tax is levied on most goods in addition to VAT.

Average tariff levels in Côte d’Ivoire are consistent with regional norms. The simple average applied MFN tariff is approximately 12 percent, though rates vary considerably by sector. Agricultural and processed food products generally face higher tariffs, while capital goods, essential medicines, and certain industrial inputs are often assessed at lower rates.
In the healthcare and medical devices sector, most essential medicines are duty-free, while medical devices and hospital equipment typically face duties of 5 to 10 percent, depending on classification. Defense and security equipment imported through authorized channels usually falls under the 5 percent capital goods category but may require special licenses or clearances. Agricultural and consumer-oriented food products are generally taxed between 20 and 35 percent, while unprocessed inputs for agricultural production may enter at 5 or 10 percent. Industrial and ICT equipment typically attracts 5 to 10 percent duties, and finished consumer goods, including electronics and household products, are assessed at 20 percent.
To look up duties and tariffs, exporters and importers should consult the Customs Info Database available on trade.gov (free registration required). The Guichet Unique du Commerce Extérieur (GUCE) portal, Côte d’Ivoire’s national single-window customs platform, provides detailed tariff tables, HS code lookups, and electronic filing for import declarations. The country has also established a National Committee for the African Continental Free Trade Area (ZLECAF), tasked with coordinating the implementation of the African continental trade framework, further signaling Côte d’Ivoire’s commitment to regional trade facilitation.

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