Togo Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in Togo, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals.
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Customs Regulations
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Governing Laws and Regulators

  • Primary law: National Customs Code (Code des Douanes) and implementing acts
  • Regional framework: WAEMU Common External Tariff (CET) sets tariff bands, classification, and origin rules.
  • Main authority: Togolese Revenue Office (OTR) – Directorate of Customs (CDDI)

Import Licensing and Restricted Goods

  • Most goods can be imported with customs clearance and VAT/duty payment.
  • Prior permits are required for firearms, medicines, foodstuffs, hydrocarbons, chemicals, and other sensitive products.
  • A 2020 decree requires pre-declaration of sensitive products with the Ministry of Trade. Permits must be obtained before shipment.

Advance Rulings

  • Under the WTO Trade Facilitation Agreement, Togo provides binding advance rulings for tariff classification, origin, and valuation.
  • Applications must be submitted in writing to OTR/Customs with product details, invoices, HS codes, and origin documents.
  • Forms and timelines are available on OTR’s website; confirm availability in advance.

Procedures and Documents

Commonly required documents include:

  • Bill of lading or air waybill
  • Certificate of origin
  • Commercial invoice and packing list
  • Export declaration
  • Licenses or permits for regulated goods
  • Sanitary or phytosanitary certificates (if applicable)

Forms are available on the Togo Trade Portal and OTR website.

Duties, Fees, and Taxes 

  • WAEMU CET tariff bands: 0%, 5%, 10%, 20%, 35% (with exceptions)
  • VAT: 18% on most goods and services
  • Possible excise duties: alcohol, tobacco, petroleum
  • Other fees: port and handling, inspections, processing; used vehicles face additional levies

Classification, Valuation, and Rules of Origin

  • Classification: HS codes per WAEMU/WTO; binding advance rulings available.
  • Valuation: WTO transaction value method; OTR uses valuation control units and electronic systems (BESC, GF TRADE).
  • Rules of origin: WAEMU regional rules; certificates of origin required for preferential trade (WAEMU, EU/ACP, etc.).

Appeals and Reviews

  • Disputes start with OTR and may proceed with administrative or judicial review.

Practical Recommendations

  • Maintain full documentation to support customs clearance.
  • Obtain permits early to avoid delays.
  • Register with OTR and work with a licensed customs broker.
  • Request advance rulings for complex products.

Key Contacts

  • Togo Trade Portal 
  • Togolese Revenue Office (OTR): Tel: +228 22 53 14 00 | Email: otr@otr.tg

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Global Business Navigator Chatbot Beta

Welcome to the Global Business Navigator, an artificial intelligence (AI) Chatbot from the International Trade Administration (ITA). This tool, currently in beta version testing, is designed to provide general information on the exporting process and the resources available to assist new and experienced U.S. exporters. The Chatbot, developed using Microsoft’s Azure AI services, is trained on ITA’s export-related content and aims to quickly get users the information they need. The Chatbot is intended to make the benefits of exporting more accessible by understanding non-expert language, idiomatic expressions, and foreign languages.

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