Community preferential tax (CTP) approval

Procedure for granting Community Origin

Within the framework of the export procedure, the Ministry in charge of industry is responsible for issuing decisions of approval for the recognition of WAEMU Community Origin for companies wishing to adhere to the WAEMU Trade Liberation Scheme (approval for the WAEMU Preferential Tax).

Ministry of Trade, Industry and SME Promotion

General Directorate of Industrial Activity

Abidjan – Cocody 2 Plateaux Vallon

Tel: (+ 225) 22 41 17 23

Website: www.industrie.gouv.ci

The granting of community origin is done through the following steps:

1- Constitution of a technical file by the applicant company.

2- Examination of the application by the competent authority;

3- Submission of the files to the Public Administration (in 6 copies):

  • Admissibility study on the form and content, before transmission to the other members of the Approval Committee.
  • Visit to the company’s production unit.
  • Deliberation and decision of the members of the Approval Committee (content and form of the file).

4- Issuance of the approval or recognition of Community origin decision.

  • Etape 1
  • Etape 2
  • Etape 3
  • Etape 4
Preparation of a technical file by the applicant company (content of the technical file)

Characteristics of the company

  • Identity of the company.
  • Sector of activity and branch.
  • Legal form.
  • Composition of the management body.
  • Amount of share capital and distribution.
  • Benefits granted to the company in the State of establishment and duration.

Characteristics of the products for which approval is sought

  • List of products in terms of the customs nomenclature.
  • Details of these products.
  • Brands and labels.

Production information

  • Brief description of the manufacturing process.
  • Record of raw materials used to obtain the manufactured product(s).
  • File relating to the consumable materials used to obtain the manufactured product(s).
  • Sheet relating to the packaging used for the manufactured product(s).
  • File for the determination of the origin of the products (EO, CPT, VA).

Ancillary documents

  • Certificates of Origin (Raw materials & Packaging of Community origin).
  • Trade Register.
  • Attestation of Fiscal Regularity or Tax Declaration of Existence.
  • Certificate of Social Regularity (CNPS).
  • Import/export code (see Ministry of Trade).
  • Order granting approval to the Investment Code (companies still benefiting from the advantages of the Investment

Code at the time of the application for approval to the WAEMU TPC).

Submission of applications with the public administration services

Applications are submitted to the General Direction of Industrial Activity of the Ministry in charge of Industry (see address & contact above).

Study of admissibility in terms of form and content before transmission to the other members of the approval committee

Ministry in charge of Industry + General Direction of Customs

  • Visit to the company’s production unit: raw materials (import regime), production line, and finished products.
  • Deliberation and opinion of the members of the approval committee: on content and form.
Issuance of the approval decision or recognition of Community origin

Issuance is carried out by the General Manager of Industrial Activity.

Additional formalities

Notification of decisions

  • Notification of the decision to the applicant company

-Drawing up of the sheet of trademarks and labels used for the marketing of the products by the company (09 copies).

-Transmission to the Approval Committee of 02 copies of the technical file after taking into account any corrections.

  • Notification of the decision to the President of the Commission, for circulation to the other Member States with transmission of the technical files as well as the marks and labels.

Issue of Certificates of Origin

For each export, the approved company is issued a certificate of origin for the approved product by the General Directorate of Industrial Activity. (See procedure below – Certificates of Origin.)

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