Importer types
WHO CAN IMPORT INTO COTE D’IVOIRE ?
Any company or individual wishing to import goods into Côte d’Ivoire must first have an importer/exporter code (Impex Code for professionals) or an occasional importer/exporter code (Impex Oca Code for non-professionals).
For professionals, the importer/exporter code can be issued if you request it, when the company is created (note that this code is valid for one year).
- STEP 1
- STEP 2
- STEP 3
- STEP 4
- STEP 5
- STEP 6
Obtain the Trade Register.
Obtain a Taxpayer Code
Apply for a Certificate of Déclaration Fiscale d’Existence (DFE) to obtain a Code Contribuable (unique tax identification number) from the Taxes General Direction (DGI) or from your local Tax Centre. The application form is available online on the DGI website or on the CEPICI website:
The DFE is issued by the taxes authorities, at the time of the creation of your company, via the Centre for the Promotion of Investments in Côte d’Ivoire (CEPICI). The delivery of the TDE is free of charge in the Tax Centre of your district and the delay to obtain it is 48 hours. The Taxpayer Account Number thus obtained is now automatically registered with Customs thanks to the interconnection of the DGI and Customs computer systems.
List of documents to be provided for the DFE application for companies/legal entities:
- The DFE application form to be downloaded from the DGI website.
- A copy of the Trade Register.
- A copy of the National Identity Card or Resident Card of the manager and partners.
- Two (2) copies of the Articles of Association.
- An invoice from the Ivorian Electricity Company (CIE) or the Water Distribution Company of Côte d’Ivoire (SODECI).
- A request in duplicate, addressed to the Chief of Service, Miscellaneous Tax Assessments of your Tax Centre.
- A copy of the Lease Contract, or of the Title of Ownership of the professional premises, legalised at the Town Hall of your place of residence.
List of documents to be provided for the DFE application for Individuals (if you do not have a taxpayer number or a unique tax registration number)
- TDE application form to be downloaded from the DGI website.
- A copy of the National Identity Card (NIC) or the Resident Card.
- A bill from the Compagnie Ivoirienne d’Électricité (CIE) or the Société de Distribution d’Eau de la Côte d’Ivoire (SODECI).
- A request in duplicate addressed to the Chief of Service, Miscellaneous Tax Assessments of your Tax Centre.
- A copy of the Lease Contract legalised at the Town Hall of your place of residence.
- A location map.
Pay the Patent
Pay the Patent to your Tax Centre. The proof of payment of the current Commercial Patent (receipt) serves as a Certificate of Payment of the Patent.
Apply for a Certificate of Tax Regularity
Apply for a Certificate of Tax Regularity from your Tax Office. The delivery of this certificate is free of charge. It takes 48 hours to obtain this certificate.
File to be compiled
- A handwritten request specifying the reason for the request.
- Copy of the TDE.
- Copy of the Lease Agreement or Title deed of the business premises, authenticated at the Town Hall.
- Copy of the Trade Register.
Apply to The Treasury’s General Direction for an Attestation of Non-fee
Apply to The Treasury’s General Direction for an Attestation of Non-fee (for professionals). The time limit for obtaining the Attestation of Non fee is 48 hours and the delivery of this attestation is free.
File to be submitted to the Recette Générale des Finances (RGF)
- Handwritten request for a Certificate of No Royalty to the attention of the Receiver General of Finance.
- Tax Declaration Existence (TDE) or the Taxpayer’s Account (Tax Centre), the Certificate of Patent (Tax Centre) and the Certificate of Tax Regularity (General Directorate of Taxes) Tax Existence Declaration (DFE) – document issued at the time of the creation of the company.
- Trade Register – document issued when the company is set up.
- Tax clearance certificate (obtained from your Tax Office – see Procedure above).
- Any receipts for payment of patents and other taxes from your Tax Office.
Apply for an “importer/exporter code"
The list of documents to be provided, as well as the procedures to be followed to obtain a permanent importer code, or to renew it, are available on the following link: List of documents required to obtain an importer code.
The application is addressed to the Director of Trade Regulation of the Ministry of Commerce, Industry and SME Promotion.
Documents accompanying the application
– Trade User Information Sheet in two (2) copies.
– Trade Register.
– Debt clearance certificate (General Direction of the Treasury, General Receipt of Finances).
– Photocopy of the National Identity Card or Residence Card of the director or manager.
– Power of attorney in the name of the holder submitting the application, signed and stamped by the company.
Fee to be paid: 30,000 F CFA
All occasional importers, natural persons, state structures, religious denominations and international organisations must register and, as such, apply for an occasional importer code.
In the case of occasional imports, the corresponding code can only be applied for a maximum of three (3) times per calendar year (1st January to 31st December of the year) and per natural person on presentation of the following documents
- A handwritten request for an “importer/exporter/occasional code” to the attention of the Director of Trade Regulation of the Ministry of Commerce, Industry and SME Promotion
- Pro-forma invoice or final invoice
- Transport title (if applicable)
- Copy of the National Identity Card or Trade Register of the referent.
Time limit for issuing the code: 24 hours maximum
Code validity period: limited to the current transaction
Fee: CFA 50,000
The request for an importer/exporter code must be addressed physically to the Director of Trade Regulation of the Ministry of Commerce, Industry and SME Promotion. The registration of the taxpayer account is done automatically in the computerised system of the Customs, the files of the Customs and the Taxes being interconnected.
✉ Abidjan – Plateau, Immeuble de la Direction du Commerce Extérieur (Opposite the Supermarket “Jour du Marché”)
BP V 142/143 – Abidjan
✆ Tel: (+225) 20 22 95 28
Website : www.commerce.gouv.ci/dirgenerale.php