Intra-regional trade

I-INTRA-REGIONAL TRADE WITHIN WAEMU

To promote its economic integration, WAEMU has set up a community trade facilitation scheme or free trade scheme (in parallel to the ECOWAS scheme) called Community Preferential Tax (CPT). The rules of origin and the approval procedure are identical to those of ECOWAS, with the request for recognition of community origin being transmitted to the Ministry in charge of Industry (General Direction of Industrial Activity).

The WAEMU community system is based on the following main texts (see www.uemoa.int):

 

  • Additional Act N°04/96 of 10 May 1996, instituting a transitional preferential tariff regime for trade (TPC: Taxe Préférentielle Communautaire) within the WAEMU and its mode of operation, modified by Additional Acts N°01/97 of 23 June 1997 [UEMOA AA01.97] and 04/98 of 30 December 1998 [UEMOA AA04.98].
  • Additional Protocol N° III/2001 of 19 December 2001, establishing the rules of origin of WAEMU products.
  • Implementing Regulation N°14/COM/WAEMU, determining the modalities for requesting and issuing certificates of origin for WAEMU products.

1-COMMUNITY PREFERENTIAL TAX (CPT) OF WAEMU

This mechanism ensures the free movement of goods originating in the WAEMU without the payment of customs duties and taxes of equivalent effect on importation into the WAEMU space (this exemption does not apply to Value Added Tax (VAT) and other internal taxes).

The CPT is open to any company that is located and operates in one of the eight (8) WAEMU Member States, and that intends to export its products meeting the origin criteria to the WAEMU area.

 

1.1 Products concerned by the Community Preferential Tax (CPT)

The following groups of products benefit from the CPT, provided they originate from the WAEMU region

  • Agricultural and livestock products.
  • Products from sea, river or lake fishing.
  • Mining products.
  • Approved industrial products (conforming to WAEMU rules of origin).

 

In order to circulate free of charge in the region, a WAEMU certificate of origin (CPT) must accompany the product for each shipment, except for the products included in the limited list below:

 

  • Agricultural and livestock products (an appropriate sanitary or phytosanitary certificate must be obtained in the country of origin for agricultural and livestock products).
  • Articles made by hand, with or without the aid of tools, instruments or devices operated directly by the manufacturer.

1.2 WAEMU (or ECOWAS) “Rules of Origin”

The rules of origin underlying this concept are defined in the Additional Protocol N° III/2001 of 19 December 2001 in the case of UEMOA [UEMOA PA III.2001] relating to the definition of the concept of products originating from WAEMU Member States. It defines an industrial product originating from ECOWAS if the product complies with at least one of the following rules:

Rule 1: Wholly obtained products

Products are considered wholly obtained within ECOWAS if at least 60% of their total raw materials, by quantity, originate in the WAEMU.

Rule 2: Change of tariff heading

Goods that are not fully processed but whose production requires the use of materials that will be classified under a different tariff subheading than the product.

(Each product can be classified according to a list developed by the World Customs Organisation (HS Tariff Classification). The list consists of the following breakdown of figures: – “Chapters”- 2 digits, – “Headings”- 4 digits and – “Subheadings”- 6 digits. If the finished product requires the exclusive use of materials which are classified under a tariff heading other than that of the finished product, it may be traded duty free. This rule is accompanied by a list of exceptions indicating the cases in which the change of heading is not decisive or imposing additional conditions).

Rule 3: Value added test

Goods which are not fully processed but whose production requires the use of materials which have undergone an added value of at least 30% of the ex-factory price of the finished products.

If the raw materials have an added value of at least 30% of the ex-factory cost price of the finished products, the goods are considered as originating products and can be traded duty free within the area.

The application of the preferential regime linked to the origin of the goods results in (1) the granting of approval to the products, (2) the issue of a certificate of origin (3) as well as the possibility of identifying the products by a marking procedure.

  • Approval

Products recognised as originating and approved benefit from the Community Preferential Tax (CPT) by decision of the Commission after advice from WAEMU experts.

  • The Certificate of Origin

This is a commercial document which attests and constitutes irrefutable proof of the community origin of a shipment of intra-community goods. It is issued by the Ministries in charge of Industry and Mines (see Chapter 1 Certificates of Origin).

  • Marking

For the purposes of identifying products approved for the CPT, the marking of goods is required whenever technically possible. The characteristics of this marking are then communicated to the control authorities in order to facilitate the identification of approved products.

2-OBTAINING COMMUNITY PREFERENTIAL TAX (CPT) 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.

 

STEP 1 – 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).

 

STEP 2 – 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).

STEP 3 – 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.

STEP 4 – 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.)

3-CERTIFICATES OF ORIGIN FOR INDUSTRIAL PRODUCTS

Within the framework of the export procedure, the Ministry in charge of Industry is responsible for issuing Certificates of Origin and Approval decisions Recognizing WAEMU Community Origin for companies wishing to adhere to the WAEMU Trade Liberation Scheme (Approval of the WAEMU Preferential Tax).

Ministry of Trade, Industry and SME Promotion

General Directorate of Industrial Activity

Abidjan – Cocody 2 Plateaux Vallon

Telephone: (+ 225) 22 41 17 23

Website: www.industrie.gouv.ci

 

Directorate of Administrative Affairs (DAF) of the Ministry in charge of Industry

Abidjan – Plateau, Immeuble Harmonie II

Website: www.industrie.gouv.ci

 

The Ministry in charge of Industry issues through its General Directorate of Industrial Activity (DGAI) and the Directorate of Industrial Production and Competitiveness (DPIC) Certificates of Origin for products manufactured in Côte d’Ivoire for export. These are the WAEMU /ECOWAS certificates of origin and the Form A certificates of origin (see http://www.industrie.gouv.ci/?page=procedure_certificat_origine)

 

The ECOWAS or WAEMU approuved products certificate of origin for intra-community trade in industrial products originating from the sub-region gives the right to an exemption from customs duty applied to the goods in the country of destination.

The concerned companies

Industrial companies established and producing in Côte d’Ivoire and approved under the WAEMU (and ECOWAS) Trade Liberalisation Scheme.

 

Procedure for obtaining a Certificate of Origin for WAEMU /ECOWAS approved products:

  • Purchase of the WAEMU or ECOWAS Certificate of Origin form from the Direction of Administrative Affairs (DAF) of the Ministry in charge of Industry (Building Harmonie II, Abidjan, Plateau).
  • Cost of the form: 1.000 F CFA / form. The forms are sold in booklets of 20 forms at a price of 20,000 F CFA
  • Form to be filled in and typed (sender, consignee, means of transport, official use, brand and numbers of packages, number and type of packages, origin criteria, gross weight, number and date of the invoice)
  • The form is to be deposited at the Direction de la Production Industrielle et de la Compétitivité (DPIC) of the Ministry in charge of Industry (Cocody, II plateaux) with the copy of the TPC approval
  • Deposit of forms from Monday to Friday between 7:30 and 11:00 am / Withdrawal of forms between 2:00 pm and 5:00 pm within 24 hours after the deposit.
  • Validity: 6 months.

For further information, please contact the SLE Focal Point for Côte d’Ivoire:

Mr ATTE Doffou

Deputy Director of Industrial Cooperation at the Ministry in charge of Industry

Bur : Direct line: +225 22 41 72 78

Cel: +225 01 10 50 80

E-mail : doffoupaul@yahoo.fr

 

 

2-OBTAINING COMMUNITY PREFERENTIAL TAX (CPT) APPROVAL

Approval to the WAEMU Trade Liberalisation Scheme

II-INTRA-REGIONAL TRADE WITHIN ECOWAS

One of the main objectives of ECOWAS (according to Article 3 of the revised ECOWAS Treaty) is to promote the economic integration of the region by creating, among others, a common market. The instrument created for this purpose is the ECOWAS Trade Liberalization Scheme (ETLS).

1-ECOWAS TRADE LIBERALISATION SCHEME (ETLS)

The ECOWAS Trade Liberalisation Scheme (ETLS) is a tool for the effective implementation of the free trade area. The ETLS mechanism ensures the free movement of goods originating from ECOWAS without the payment of customs duties and taxes of equivalent effect on importation into the ECOWAS space (this exemption does not include Value Added Tax (VAT) and excise duties if they are in force in one of the Member States).

The ETLS was introduced in 1979 and at that time only covered agricultural products and handicrafts.

Then, in 1990, it was extended to industrial products. This expansion necessitated the formulation of rules on the definition of the concept of ECOWAS “originating products” and the establishment of “Rules of Origin”.

The ETLS is open to any company that is located and operates in one of the 15 ECOWAS member states and intends to export its products within the region.

All companies are required to comply with the rules set out in the protocols and regulations governing the ETLS, notably Protocol A/P1/1/03 of 31 January 2003 and Regulations C/REG.3/4/02, C/REG.4/4/02, C/REG.5/4/02 of 23 April 2002 (available on the following websites: www.etls.ecowas.int , www.ecowas.int and from the ECOWAS Commission and ECOWAS National Cells) – (See http://www.etls.ecowas.int/fr/).

1.1 Products covered by the scheme

The following product groups benefit from the ETLS, provided they originate from the ECOWAS region:

  • Agricultural and livestock products.
  • Products from sea, river or lake fishing.
  • Mining products.
  • Approved industrial products (conforming to ECOWAS rules of origin).

They can be traded duty free in the region. A ETLS certificate of origin must accompany the product for each shipment, except for the products included in the limited list below:

  • Agricultural and livestock products (an appropriate sanitary or phytosanitary certificate must be obtained in the country of origin for agricultural and livestock products).
  • Articles made by hand, with or without the aid of tools, instruments or devices operated directly by the manufacturer.

1.2 ECOWAS “Rules of Origin

The rules of origin underlying this concept are defined in the ECOWAS Protocol A/P1/1/03 of 31 January 2003 concerning the definition of the concept of products originating in ECOWAS Member States. It defines an ECOWAS originating industrial product if the product complies with at least one of the following rules:

Rule 1: Wholly obtained products

Products are considered to be wholly obtained within ECOWAS if at least 60% of their total raw materials, by quantity, originate from ECOWAS

Rule 2: Change of tariff heading

Goods that are not fully processed but whose production requires the use of materials that will be classified under a different tariff subheading than the product. Each product can be classified according to a list developed by the World Customs Organisation: the HS tariff classification.

The list is composed of figures broken down as follows:

  • “Chapters”: 2 digits,
  • Headings”: 4 digits,
  • Subheadings”: 6 digits.

If the finished product requires the exclusive use of materials which are classified under a tariff heading other than that of the finished product, it may be traded duty free. This rule is accompanied by a list of exceptions indicating the cases in which the change of heading is not decisive or imposing additional conditions).

Rule 3: Value added criterion

Goods which are not fully processed but the production of which requires the use of materials which have an added value of at least 30% of the ex-factory price of the finished products. If the raw materials contain an added value of at least 30% of the ex-factory cost price of the finished products, the goods are considered as originating and can be traded duty free within the space.

2- OBTAINING ETLS APPROVAL – APPROVAL PROCEDURE IN CÔTE D’IVOIRE

The Ministry of Regional Integration and Abroad Ivorians is the focal point for any Ivorian company wishing to join the ECOWAS Trade Liberation Scheme (ETLS) – see http://www.etls.ecowas.int/fr/le-contact-de-point-focal/

Ministry of African Integration and Ivorians Living Abroad

Abidjan-Plateau, Cité Administrative, Tour C 22nd floor

01 BPV 225 Abidjan 01

Tel: (+225) 20 33 12 12

Fax: 20 22 41 56

Email: info@integration.gouv.ci Website: www.integration.ci

 

The Ministry of Regional Integration and Ivorians Living abroad issues decisions of approval to the ECOWAS Trade Liberalisation Scheme (ETLS) to companies wishing to export and who request it:

  • Protocol A/P1/1/03 of 31 January 2003] on the definition of the concept of products originating from ECOWAS Member States;
  • Regulation C/REG.3/4/02 of 23 April 2002] on the procedure for the approval of originating products under the ECOWAS Trade Liberalization Scheme.

In accordance with the provisions of Regulation C/REG. 3/4/02 of 23 April 2002 [XX], on the approval procedure of originating products to the ECOWAS trade liberalisation scheme, Côte d’Ivoire has a National Approval Committee.

This National Approval Committee was established by several successive administrative acts, the latest of which is Order No. 093 MIA/CAB of 20 April 2009 [A2009.093] of the Minister of African Integration and Ivorians Living Abroad.

The Ministry provides assistance to companies for the settlement of disputes during exports to ECOWAS.

 

ETLS contact at the Ministry of Regional Integration and Ivorians Livilg Abroad:

Mr. DJE Kouamé Olivier,

Tel: (+225) 04 01 20 46/ (+225) 09 21 32 34

Email: djekoli@yahoo.fr

Procedure for obtaining SLEC approval

(See http://www.etls.ecowas.int/fr/procedures-dagrement/)

 

The procedure is free and is as follows:

 

STEP 1 – First, obtain a standard application form from the Ministry of Regional Integration and Ivorians Living Abroad. – (Cf. http://www.etls.ecowas.int/wp-content/uploads/2011/08/Application-form-french.pdf). The ETLS approval form requires the following documents

  • A complete description of the company’s identity.
  • A complete and sufficiently detailed description of the goods and raw materials used in production in accordance with commercial practice.
  • A complete description of the manufacturing process and elements as well as all other costs such as wages.
  • A copy of the company’s articles of association, certificates and all supporting documents for the company’s registration.

STEP 2 – Complete and submit the form (in 5 copies) to the mail service of the Ministry of African Integration and Ivorians Living Abroad.

STEP 3 – The Ministry sends the copies of the approval file to the members of the National Approval Committee (NAC)

STEP 4 – The National Approval Committee organises a visit to the facilities of the company applying for approval.

STEP 5 – Deliberation by the members of the National Accreditation Committee:  decision of the NAC.

STEP 6 – The Ministry transmits the list of approved companies to the ECOWAS Commission which validates or not the approvals.

STEP 7 – ECOWAS notifies all Member States of the list of approved companies and products.

STEP 8 – The Ministry of African Integration and Ivorians Living Abroad informs that the products concerned by the request are approved. Consequently, the Certificates of Origin may be requested from the Ministry of Industry and Mines [Ministry of African Integration]. The Certificate of Origin is valid for 6 months from the date of issue and covers only one product at a time.

The list of companies and products approved under the ECOWAS Trade Liberalization Scheme is available on the ECOWAS website: http://www.etls.ecowas.int/approved-products

 

  1. OBTAINING THE ECOWAS CERTIFICATE OF ORIGIN FOR INDUSTRIAL PRODUCTS

As part of the export procedure, the Ministry in charge of Industry is responsible for issuing Certificates of Origin, including the ECOWAS Certificate of Origin for industrial products (see http://www.commerce.gouv.ci/resultat.php?cx=016722646521402321667%3Ammo9lyyiha8&cof=FORID%3A9&domains=commerce.gouv.ci&q=certificat+d%27origin&sitesearch=commerce.gouv.ci&imageField.x=0&imageField.y=0).

Ministry of Commerce, Industry and SME Promotion

Abidjan – Plateau, Immeuble Postel 2001, 18th floor

BP V 142 / 143 Abidjan

Tel: (+225) 20 22 95 28

Email: info@commerce.gouv.ci

Website: www.industrie.gouv.ci

 

Directorate General of Industrial Activity (DGAI)

Direction de la Production Industrielle et de la Compétitivité (DPIC)

Abidjan – Cocody 2 Plateaux

Vallon, rue des jardins (next to the National Olympic Committee)

Tel: (+ 225) 22 41 17 23

Direction des Affaires Administratives (DAF) of the Ministry in charge of Industry

Immeuble Harmonie II

Abidjan – Plateau,

 

Procedures for obtaining ECOWAS Approved Certificates of Origin for ECOWAS Approved Industrial Products

The Ministry in charge of Industry issues through its General Directorate of Industrial Activity (DGAI) and the Directorate of Industrial Production and Competitiveness (DPIC) Certificates of Origin for products manufactured in Côte d’Ivoire and intended for export, including ECOWAS or UEMOA approved Certificates of Origin – see http://www.industrie.gouv.ci/?page=procedure_cerificat_origine.

The ECOWAS or UEMOA Certificate of Origin for approved products is used for intra-community trade in industrial products originating in the sub-region, giving the right to an exemption from customs duty applied to the goods in the country of destination.

The companies concerned:

Industrial companies established and producing in Côte d’Ivoire and approved under the ECOWAS (SLEC) or UEMOA trade liberalisation schemes.

Procedure for obtaining a Certificate of Origin for WAEMU /ECOWAS approved products

  • Purchase of the WAEMU or ECOWAS Certificate of Origin form from the Direction of Administrative Affairs (DAF) of the Ministry in charge of Industry – see address above.
  • Cost of the form : 1.000 FCFA / form. The forms are sold in booklets of 20 forms at a price of 20,000 FCFA.
  • Form to be filled in and typed (sender, consignee, means of transport, official use, brand and numbers of packages, number and type of packages, criteria of origin, gross weight, number and date of invoice).
  • The form should be submitted to the Direction of Industrial Production and Competitiveness (DPIC) of the Ministry in charge of Industry – see address above – together with a copy of the WAEMU /ECOWAS Free Trade Scheme (FTS) approval.
  • Submission of forms from Monday to Friday between 7.30 am and 11 am / Withdrawal of forms between 2 pm and 5 pm within 24 hours after submission.
  • Validity: 6 months.

For further information, please contact the ETLS Focal Point for Côte d’Ivoire:

Mr ATTE Doffou

Deputy Director of Industrial Cooperation at the Ministry in charge of Industry

Direct line: +225 22 41 72 78 – Mobile: +225 01 10 50 80

Email : doffoupaul@yahoo.fr

AND

Mr DJE KOUAME OLIVIER

Deputy Director for Regional Trade in the Ministry of African Integration and Ivorians Living Abroad

Tel: (+225) 09 21 32 34/ (+225) 04 01 20 46

E-mail: djekoli@yahoo.fr

 

 

Legal framework

  • Decree n°2014-556 of 1 October 2014 on the organisation of the MIM.
  • Additional Act n°04/96 of 10 May 1996 establishing a transitional preferential tariff regime for trade within the WAEMU.
  • Additional Protocol n°III/2001 of 19 December 2001 instituting the rules of origin of WAEMU products.
  • Regulation n°13/2002/CM/WAEMU of 19 September 2002 on the determination of the constituent elements of the community value added.
  • Implementing Regulation No. 014/2002/COM/WAEMU of 13 December 2002, determining the modalities for requesting and issuing COs.
  • Decision N°01/99/COM/WAEMU on the approval of industrial products to benefit from the Community Preferential Tax (CPT).
  • Provisions of Articles 2, 32 4 and 10 of Protocol A/P1/1/03 relating to the definition of the concept of “originating products” of ECOWAS Member States, which stipulates that “the Community origin of products shall be attested by a Certificate of Origin (CO) specifying the conditions of origin provided for in this Protocol”.
  • Regulation C/REG.4/4/02 on the adoption of a CO for products originating in the community.
  • Order n°2469 MFAEP.PI. of 7 November 1964, empowering the Direction of Energy and Industrial Production