Côte d’Ivoire allows the temporary admission (“Admission Temporaire”) of goods that enter the country for a defined purpose and are intended to be re-exported within a specified period. Under this customs regime, duties and taxes may be suspended in full or in part, provided that the goods are not sold or used for local consumption.
Temporary admission may be granted for goods imported for processing, assembly, repair, exhibitions, trade fairs, demonstrations, or testing, as well as for the importation of raw materials that will be transformed and subsequently exported. The process is administered by the Customs Office (Direction Générale des Douanes), which evaluates each request on a case-by-case basis.
To obtain temporary admission status, importers must submit an application to customs that clearly identifies the purpose and duration of the importation, along with supporting documentation such as invoices and transport documents. Customs authorities may require a financial guarantee or deposit equivalent to the amount of duties and taxes that would otherwise be payable, to ensure that the goods are re-exported as declared.
The temporary admission status is granted for a limited period, after which the goods must be re-exported or cleared for permanent importation with full payment of applicable duties and taxes. If the goods remain in the country beyond the authorized timeframe or are diverted for local use, they automatically become subject to normal import regulations, including customs duties, VAT, and penalties where applicable.
This system facilitates business operations such as trade fairs, industrial processing, and service projects while maintaining customs control and compliance with Ivoirian trade laws.