International convention and customs procedures of the Ivory Coast

International Economic Cooperation: Côte d'Ivoire is a member of the Economic Commmunity of West African States (ECOWAS), and of the West African Economic and Monetary Union (UEMOA).
Non Tariff Barriers: Imports and exports are free.
Customs Duties and Taxes on Imports: There are very different levels of import taxes according to the products; for further information, consult the Ivorian Customs.

Customs Classification

Côte d'Ivoire belongs to the West African Economic and Monetary Union (UEMOA which brings together the following countries: Benin, Burkina Faso, Côte d'Ivoire, Guinea Bissau, Mali, Niger, Senegal and Togo). Since 1 January 2000, and whatever their entry point into the UEMOA, third countries to the UEMOA pay duties and taxes defined according to the Common External Tariff (CET) of the UEMOA.

Applicable Customs rates are according to the category the imported product belongs to: essential assets on a closed list: category I, 0% - essentials, basic raw materials, capital goods, specific inputs: category II, 5% - intermediate inputs and goods: category III, 10% - goods for final consumption and other products not mentioned elsewhere: category IV, 20%. The Customs duty base is the CIF value. The documents to be provided are a commercial invoice, a certificate of origin for third countries and a EUR1 certificate. To determine the category of your product, you can consult the Customs classification in force in Côte d'Ivoire (in conformity with the Harmonized System).

Import Procedures

Documents for most goods shipped into Côte d’Ivoire include:

Commercial Invoice: Two copies of the freight invoices in French are required. No specific form is required, but all invoices must contain the names of the exporter and consignee, number and types of packages, marks and numbers on the packages, net and gross weights, CIF value, terms of sale, and a thorough description of the merchandise. Note that the importer will usually need a signed duplicate invoice to speed the release of the imported goods from customs. This should be sent via air courier and arrive in Côte d’Ivoire prior to the arrival of the merchandise.
Certificate of Origin: Two certified copies are required.
Packing List: A packing list is not legally required, but such lists are usually considered essential in accelerating the time required for customs clearance.
Bill of Lading (or air waybill): No regulations specifying the content of a bill of lading. Importers should include clear marks of identification and the name and address of the consignee of the goods. Shipping marks on the goods must correspond exactly to the numbers on bills of lading/invoices.
Pro-Forma Invoice: Persons wishing to import goods are required to attach six copies of this invoice to the application for an import license and/or the intent to import. A proforma invoice may also be required when presenting an application to Ivoirian authorities to ship bonded goods through the country.
Webb Fontaine Inspection Certificate: Issued by the inspecting Webb Fontaine Ruling Center delivered to the importer in Abidjan

For imports above CFA 478,000, the importer must establish an anticipated import declaration (DAI) in the computerized system of customs clearance. For more information, please visit the website of the Côte d'Ivoire Customs Office (in French).

Importing Samples

To import samples, you must request an authorisation from the General Directorate of Customs, then use an ATA carnet.