The following is a non-exhaustive list of potential tariff and non-tariff trade barriers U.S. companies may face in Cote d’Ivoire. Please contact office.abidjan@trade.gov to report additional trade barriers. 
 

• Non WAEMU Import Tax (WAEMU Common External Tariff):
  Imports from outside the West African Economic and Monetary Union (WAEMU) face an extra 2.5% tax on their cost, insurance and freight (CIF) value, increasing import costs and putting U.S. exporters at a disadvantage compared to regional suppliers.
• Import Tax on Electrical Transformers (16–500 kVA):
  A 15% import tax is levied on electrical transformers with capacities between 16 kVA and 500 kVA, raising the cost of importing these goods for U.S. companies.
• Minimum Import Prices:
  Goods such as cooking oil, sugar, and used clothing are subject to minimum import prices, increasing costs for imported products and reducing U.S. competitiveness.
• Customs Duty & Associated Levies (Côte d’Ivoire Customs Code; ECOWAS CET):
  Customs duty rates range from 0% to 35% depending on classification. In addition, a 1% statistical duty on CIF value and an ECOWAS community levy of 0.5% (or 0.8% for non WAEMU goods) apply. Imported goods are also subject to 18% VAT under domestic law. These layered charges cumulatively raise the landed cost of U.S. exports. 
• Import Prohibitions / Prior Authorization:
  Certain goods (petroleum products, animal products, plastic bags) require prior government approval or face import prohibitions, delaying market entry and limiting competition for U.S. exporters.
• Wheat Flour Import Prohibition Without Fortification (2008 Policy):
  Wheat flour imports are prohibited unless fortified with iron and folic acid (policy since 2008), effectively blocking non fortified U.S. wheat flour exports.
• Sugar Import Ban: In 2021, the Government of Côte d’Ivoire introduced a five-year ban on sugar imports to protect its domestic market and achieve self-sufficiency. The ban prohibits sugar imports, directly blocking foreign suppliers to protect domestic sugar producers and stabilize local prices but the impact is also felt by local manufacturers using sugar inputs. Currently under review to determine if it will be renewed in some form. 
• Used Vehicle Import Age Restriction (July 2018 Decree):
  Imports of used vehicles older than five years are prohibited (effective July 2018), limiting opportunities for U.S. used car exporters.
• Import Licensing (Decree No. 93 313):
  Certain textile products require prior government authorization (Decree No. 93 313, 11 March 1993), delaying imports and limiting access for U.S. suppliers.
• Import Licensing – Petroleum Products:
  Government approval is required before importing petroleum products, restricting timely entry and limiting opportunities for U.S. energy companies.
• Pre Shipment Inspection Requirement:
  All imported goods must undergo mandatory pre shipment inspection, adding cost and delay for U.S. exporters.
• Standards & Certification – CODINORM Compliance:
  Mandatory proof of compliance and “NI” labeling under CODINORM increases administrative burdens and cost for U.S. exporters, reducing their competitiveness.
• Mandatory Conformity Certificates:
  Conformity certificates are required before customs clearance, delaying imports and reducing foreign competition.
• Local Content – Oil & Gas Sector (Law No. 2022 408):
  In the oil & gas sector, Law No. 2022 408 mandates use of local suppliers and labor, reducing participation of U.S. companies and restricting imports of U.S. equipment and services.
• Local Content – Public Procurement (Law No. 2012 1127):
  Law No. 2012 1127 requires a portion of goods and services in public contracts to be sourced locally, limiting U.S. firms’ access to government contracts.
• Public Procurement Policies – Favoring Local Suppliers (Law No. 2012 1127 & Ordinance No. 2019 679):
  Local suppliers are prioritized; inconsistent enforcement and unclear rules create uncertainty for U.S. suppliers, favoring domestic firms.
• Investment Restrictions – Certain Sectors (Ordinance No. 2018 646):
  Ordinance No. 2018 646 limits foreign ownership in health, law, accounting, and travel sectors, reducing opportunities for U.S. investors in those sectors.
• Restrictions on Foreign Chartered Accountants:
  Foreign nationals may register only under an Ivoirian license, restricting market entry for U.S. accounting firms.
• Land Ownership Challenges – Dual Tenure System:
  Conflicts between statutory and customary land laws complicate land acquisition for foreign investors, increasing risks and costs for U.S. companies.
• Financial Sector & Know Your Customer (KYC) Regulations (Law No. 2016 966):
  Law No. 2016 966 mandates in person ID verification requirements, increasing operational complexity for foreign fintech and digital finance firms, favoring domestic financial institutions.
• Data Protection & Digital Trade Barriers (Law No. 2013 450):
  Law No. 2013 450 requires data localization and prior authorization for transfers, restricting foreign digital service providers and increasing costs.
• Lack of WTO Notifications for Technical/SPS Measures:
  Draft technical regulations and sanitary/phytosanitary (SPS) measures are inconsistently notified to the World Trade Organization, reducing transparency and creating unpredictability for U.S. exporters (no numeric rate).
• Agricultural Commodity Processing Subsidies:
  Elevated export taxes on unprocessed cocoa, rubber, palm oil, and coffee encourage local processing. For example, raw cocoa beans are subject to an export tax of around 14.6% plus a registration fee of ~1.5%. 
• Iron Product Export Prohibition:
  The export of iron products is prohibited, restricting U.S. trade in these goods.
• Cashew Nut Export Suspension:
  Raw cashew nut exports has previously been suspended for specific periods to support local processing, limiting U.S. access. 
• Repatriation of Export Revenue from Crude Oil Sales (WAEMU Regulation No. 06/2024/CM/UEMOA, Article 11): 
  Requirement for the revenue from the export of goods and services, including crude oil, to be repatriated to the country. Article 11 specifically mandates the domiciliation of export proceeds in local financial institutions. For U.S. oil companies, this requirement restricts the flexibility to manage foreign currency earnings abroad, introduces administrative and financial hurdles, increases compliance costs, and may delay access to sales proceeds, thereby impacting operational efficiency and investment planning in the Ivoirian oil sector.