Imports

With one of the most dynamic economies in West Africa and more widely on the African continent, Côte d’Ivoire is resolutely turned towards the world and promotes the development of international trade, which is a driving force for the emergence of its economy and a factor in improving the living standards of the Ivorian population.

This is why the regulation of imports and exports is in line with the global perspectives of trade liberalisation undertaken by the Government.

Côte d’Ivoire was one of the first states to sign the Trade Facilitation Agreement (TFA) concluded within the World Trade Organisation (WTO).

One of the main objectives of this Agreement, which entered into force on 22 February 2017, is to improve access to information for economic actors in foreign trade on:

• Import, export and transit procedures, as well as required forms and documents.
• Applied rates of duty and taxes of any kind imposed on import or export.
• Fees and charges imposed by or on behalf of government agencies on import, export or transit.
• Rules for the classification or valuation of products for customs purposes.
• Laws, regulations and administrative decisions of general application relating to rules of origin.
• Restrictions or prohibitions on import export or transit.
• Penalties for non-compliance with import, export or transit formalities.
• Appeal or review procedures.
• Agreements or parts of agreements with one or more countries on import export or transit.
• Procedures for the administration of tariff quotas.

The TFA also provides that each signatory state undertakes to publish, by sector, the non-tariff charges and fees imposed on or in connection with imports and exports, and the penalties associated with them.

The information published in this respect must include the reason for the charges and the authority responsible, as well as the method of payment.

It is also foreseen that an appropriate period of time should elapse between the publication of new or amended charges and their entry into force, except in cases of urgency. These charges and fees will not be applied until information on them has been published.

In this context, Côte d’Ivoire is committed to periodically reviewing its fees and charges with a view to reducing their number and diversity, where feasible.

Similarly, fees and charges for customs processing:

be limited to the amount corresponding to the approximate cost of services rendered for or in connection with the specific import or export operation in question; and will not have to be linked to a specific import or export operation, provided that they are levied for services closely related to the customs treatment of goods.

Finally, with regard to the penalties imposed by the Customs Administration for infringements of customs laws, regulations or procedural requirements, Côte d’Ivoire is committed to ensuring that the penalties provided for in these various cases of infringement are imposed only on the person (or persons) responsible for the infringement. The penalty must be justified in writing by the Authority imposing it. It must, moreover, be proportionate to the degree, circumstances and gravity of the infringement.