Summary
I-INTRODUCTION
Export regulations in Côte d’Ivoire are part of the overall trade liberalisation policy of the Government. However, for economic reasons on the one hand, and in order to ensure the respect of regulatory provisions (relating to morality, public order and security as well as to the protection of plants, health and life of people and animals), these legislative and regulatory texts have provided for derogatory regimes to the principle of freedom.
By way of derogation from the provisions of Decree n°93-313 of 11 March 1993, the profession of exporter of coffee, cocoa (Conseil Café – Cacao), pineapple, banana, timber and wood products as well as cashew nuts and cotton (Conseil Coton – Anacarde) is subject to technical approval. This approval from the Ministry concerned is, in general, valid for one (1) year or per season.
In accordance with Côte d’Ivoire’s liberal economic option, the export of any goods or merchandise is free, with the exception of products subject to a Preliminary Authorisation – see list in Annex D of Decree No. 93-313 of 11 March 1993 – and under the Prohibition Regime (raw ivory and certain types of wood) – see list in Annex E of Decree No. 93-313 of 11 March 1993.
In addition to the approvals required for certain professions (see above), it is necessary for a legal or natural person wishing to export to have an Importer/Exporter Code or an Occasional Importer/Exporter Code. To obtain these codes, please refer to the procedure of the Ministry of Commerce, Industry and SME Promotion.
Customs Export Procedure: the procedure and documents required for the export of goods is described below – see Customs.
The administrative steps before any export of goods from Côte d’Ivoire are defined in the Inter-ministerial Order n°2014.127/MCAPPME/MPMB of 21 March 2014.
II-BECOMING AN EXPORTER IN COTE D’IVOIRE
The rules applicable to all exports in Côte d’Ivoire are mainly contained in
- Law n°91.999 on competition
- Decree n°93.313 of 11 March 1993 on the conditions of entry into Côte d’Ivoire of foreign goods and on the conditions of export and re-export of goods to foreign countries.
- Inter-ministerial Order n°127/MCAPPME/MPMB of 21 March 2014
1- LEGAL REGIMES FOR EXPORTS
There are three (3) export regimes:
- The freedom regime.
- The regime of prior authorization.
- The regime of prohibitions/ prohibitions.
1.1-Freedom regime
In accordance with the liberal economic option of Côte d’Ivoire, the export of any goods or merchandise is free, with the exception of those listed in Annexes E and F of Decree n°93-313 of 11 March 1993.
1.2-Preliminary authorisation regime
Precious metals and minerals listed in Annex E of Decree No. 93-313 of 11 March 1993 are subject to the Prior Authorisation for Export regime.
The export of these products requires from the exporter:
- Authorization from the Ministry of Mines and Energy
- Authorization from the Ministry of Economy and Finance
The Pre-Export Authorization is valid for one order only.
1.3-Prohibition regime
These are prohibitions aimed at ensuring the protection of fauna and flora, but also concern Ivory and certain types of wood as indicated in Annex F of Decree n°93-313 of 11 March 1993. These products are as follows
- Raw Ivory
- Wood in logs and certain types of raw wood: Aboudikrou, Mahogany, Avodire, Bosse, Sipo, Dibetou, Ipoko, Malcore, Tiama, Kondroui, Bois de vene.
- Ferrous products: Scrap iron, Cast iron, Ferrous by-products
2-REGULATED PROFESSIONS
Notwithstanding the provisions of Decree n° 93-313 of 11 March 1993, the exercise of the Profession of Exporter of Coffee, Cocoa, Pineapple, Cotton, Cashew nuts, Bananas, Mangoes – Cf. Order n°2015. 346 of 06 July 2015 – of Wood in Logs and Wood Products, Rubberood and Oil Palm Products are subject to obtaining an Approval issued by the competent Technical Ministry (Cf. specific pages of the site for these products).
This Approval is, in general, valid for one (1) year, or per agricultural season.
Specific articles are devoted to the Exportation of Coffee and Cocoa [Exportation – Agriculture – Coffee – Cocoa] as well as Cotton and Cashew nuts [Exportation – Agriculture – Cotton – Cashew nuts].
In addition, this derogation has been extended to other Agricultural Products through the progressive establishment of comparable Sectors, notably for Pineapple, Banana, Rubber wood, Timber and certain Wood Products.
Prior steps and documents to be produced to Customs before each shipment:
- The Export Certificate if the value of the exported products is greater than or equal to ten (10) million F CFA (GUCE procedure).
- The Exchange Commitment if the value of the exported products is greater than or equal to ten (10) million F CFA (GUCE procedure).
- Preliminary Export Authorisation (for products listed in Annex E of Decree n°93-313 of 11 March 1993).
Exports of metallic ores, gems and precious metals are subject to the Prior Authorisation Regime (see Annexes E and F of Decree n° 93-313 of 11 March 1993) for which the exporter must obtain
- Authorisation from the Ministry of Industry and Mines.
- An authorisation from the Ministry of Economy and Finance.
3-ADMINISTRATIVE PROCEDURES
The administrative procedures, before any export of goods from Côte d’Ivoire, are defined in the Inter-ministerial Order n°127/MCAPPME/MPMB of 21 March 2014.
The necessary documents are as follows:
- A Taxpayer Account Number (or Tax Filer Number), obtained for companies with an Attestation de Déclaration Fiscale d’Existence (DFE) established with the services of the Direction Générale des Impôts.
- An Importer/Exporter Code or Occasional Importer/Exporter Code (see Procedure below).
- An Exporter Approval (for any product subject to the Approval Scheme, i.e. Coffee, Cocoa, Pineapple, Banana, Timber and Wood Products Exporters) – see Product sheets.
STEP 1 – Obtain a Taxpayer Account Number
The Taxpayer Account Number (or Tax Filer Number) is unique and is issued at the time of tax payment.
If an individual or a company does not have a taxpayer account (or tax return number), they should apply for one at their nearest Tax Centre with the following file:
3.1-Companies/Legal persons
The Taxpayer Account Number is issued in the Attestation of Tax Declaration Existence (TDE). This is issued at the time of the creation of the company at the Centre de Promotion des Investissements en Côte d’Ivoire (CEPICI). The period of validity is permanent. This procedure can also be carried out at the Taxes General Direction (DGI) or at your local Tax Centre.
General Direction, Taxes (DGI)
Abidjan – Plateau, Cité Administrative, Tour E
BP V 103
Tel: (+225) 20 21 10 90 / 20 21 90 81 / 20 21 71 08
Fax: (+225) 20 22 87 12
Email: info@dgi.gouv.ci
The Application Form is available online on the DGI website or on the CEPICI One-Stop-Shop website. List of files to be provided for Companies/Legal Entities:
- TDE application form to be downloaded from the DGI website.
- A copy of the Trade Register.
- A copy of the National Identity Card (NIC) 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 handwritten request (in two (2) copies) addressed to the Chief of service, Miscellaneous Tax Assessment Service.
- A copy of the Lease Agreement registered at Alpha 2000.
- A location map.
The issuance of the TDE is free of charge and the time limit for obtaining 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.
3.2-Individuals/Individuals
The Taxpayer Account Number (or Tax Filer Number) is unique and is issued when paying taxes.
If an individual does not have a taxpayer account or a tax return number, he/she should apply for one at his/her nearest tax office with the following file:
- TDE application form to be downloaded from the DGI website
- A copy of the National Identity Card (CNI) 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 Head of the Service of Assiettes des Impôts Divers of your Tax Centre.
- A copy of the Lease Contract legalised at the Town Hall of your district.
- A location map.
The issuance of the TDE is free and the deadline for obtaining 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.
STEP 2 – Apply for an Importer/Exporter Code
Any company or individual wishing to export (or import) goods from Côte d’Ivoire must first have an importer/exporter code (for professionals) or an occasional importer/exporter code (for non-professionals).
The application should be addressed to the Director of Trade Regulation of the Ministry of Commerce, Industry and SME Promotion.
Direction de la Régulation des Echanges
Abidjan – Plateau, Immeuble de la Direction du Commerce Extérieur (Opposite the Supermarket “Jour de Marché”)
BP V 142/143, Abidjan
Tel: (+225) 20 22 95 28
Internet page of the Direction: http://www.commerce.gouv.ci/dirgenerale.php
Exporter/Professional Importer Code
The Application must be accompanied by the following documents:
- Trade User Information Sheet (in two (2) copies).
- Trade Register.
- Tax Declaration of Existence (TDE) or Taxpayer’s Account (Tax Office).
- Attestation of Patent (Tax Centre) or Attestation of Fiscal Regularity (General Direction of Taxes).
- Non-fee certificate (Direction Générale du Trésor, Recette Générale des Finances).
- Photocopy of the National Identity Card or Residence Card of the Director or Manager.
- Power of Attorney to the bearer bringing the file, signed and stamped by the company.
Fee to be paid: 30,000 F CFA
Exporters/ Occasional Importers Code
For non-professional natural or legal persons, who import or export on an occasional basis, it is necessary to apply for an Importer/ Occasional Exporter Code, the validity of which is limited to the operation.
The Occasional Exporter must also have a Taxpayer Account Number (or Tax Filer Number) registered in the Customs IT System.
This code is issued by the Direction of Trade Regulation, Ministry of Commerce, Industry and SME Promotion, within 24 hours. The cost of issuing this code is 50,000 F CFA / file and its validity is limited to the current operation.
The file to be constituted includes the following documents
- A written request addressed to the Director of Trade Regulation of the Ministry of Commerce, Industry and SME Promotion.
- Pro-forma or Final Invoice.
- Transport title (if available).
- Copy of the Referrer’s ID or Trade Register.
STEP 3 – Apply for a Patent Certificate
The Proof of Payment of the current Commercial Patent serves as a Patent Payment Certificate. (See your Tax Office)
STEP 4 – Request a Certificate of Tax Regularity
The issuance of the Attestation de Régularité Fiscale is free of charge and takes 48 hours to obtain. File to be provided to your Tax Office:
STEP 5 – Requesting an Attestation of Non-Revolution from the General Treasury Department (for Professionals)
The physical application file must be submitted to the Recette Générale de Finances (RGF).
Recette Générale des Finances (RGF)
Abidjan – Plateau, Cité Administrative, Tower B, 8th floor
Boulevard Angoulvant
Tel: (+ 225) 20 25 67 23
Email : rgf@tresor.gouv.ci
- Copy of Tax Declaration of Existence (TDE).
- Copy of the Lease Agreement or Title de Proprietorship of the business premises, legalized at the town hall.
- Copy of the Trade Register.
- A request specifying the reason.
The issuance of the Attestation of Non-Royalty is free of charge and the deadline for obtaining it is 48 hours. The documents making up the file are as follows:
- Drawing up a handwritten Request for a Certificate of No Levy for the attention of the Receiver General of Finance
- Tax Declaration Existence (TDE)
- Trade Register – document issued at the time of the creation of the company
- Certificate of Tax Regularity
- All receipts for payment of patents and other taxes from your tax office.
Some products, notably cocoa, coffee and their derivatives, cashew nuts, cola nuts and shea seeds, are subject to a Single Exit Duty (SED) payable at the time of the Customs Export Declaration – see list below and specific product sheets.
Annex : Table of agricultural products subject to the Single Exit Duty (SED)
| NTS TEC ECOWAS | Species Description | SED Rate |
| 0801.31.00.00 | Cashew nuts in shell | CFA 20F /KN |
| 0802.70.00.00 | Kola nuts (Cola spp.), fresh or dried | CFA 14F /KN |
| 0901.11.11.00 | Arabica cherries, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.12.00 | Arabica extra prima, prima, superior, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.13.00 | Arabica regular, borderline, sub-imitated, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.19.00 | Other Arabica, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.21.00 | Robusta cherry, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.22.00 | Robusta extra prima, prima, superior excellence grade zero, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.23.00 | Robusta extra prima, regular excellence, limits, sub limits, grade four, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.24.00 | Robusta extra prima regular, limits, sub limits grade two, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.25.10 | Robusta extra prima, prima, superior, grade one, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.25.20 | Robusta extra prima, prima, superior, grade two, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.25.90 | Robusta extra prima, prima, superior, grade three, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.26.10 | Robusta Regular, Limits, Sub-limits, Grade One, Unroasted, Not Decaffeinated | 5 % of the reference CIF price |
| 0901.11.26.20 | Robusta Regular, Limits, Sub-limits, Grade Three, Unroasted, Not Decaffeinated | 5 % of the reference CIF price |
| 0901.11.26.30 | Robusta Regular, Limits, Sub-limits, Grade Four, Unroasted, Not Decaffeinated | 5 % of the reference CIF price |
| 0901.11.26.90 | Other Robusta Regular, Limits, Sub-limits, Unroasted, Not Decaffeinated | 5 % of the reference CIF price |
| 0901.11.27.00 | Other Robusta Regular, Limits, Sub-limits, Unroasted, Not Decaffeinated | 5 % of the reference CIF price |
| 0901.11.28.00 | Robusta black beans, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.29.00 | Other Robusta not roasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.31.00 | Arabusta cherry not roasted, not decaffeinated | 5 % of the reference IF price |
| 0901.11.32.00 | Arabusta extra prima, prima, superior, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.33.00 | Arabusta regular, Limits, sub-limits, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.34.00 | Other Arabusta not roasted, not decaffeinated, | 5 % of the reference CIF price |
| 0901.11.41.00 | Liberica cherry, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.42.00 | Liberica extra prima, prima, superior, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.43.00 | Liberica regular, limit, sub limit, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.44.00 | Other Liberica, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.51.00 | Other coffee species in cherry, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.52.00 | Other coffee species extra prima, prima, superior, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.53.00 | Other types of coffee, regular, Limits, sub-limits, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.11.54.00 | Other types of coffee, unroasted, not decaffeinated | 5 % of the reference CIF price |
| 0901.12.10.00 | Robusta, unroasted, decaffeinated | 5 % of the reference CIF price |
| 0901.12.20.00 | Arabusta unroasted, decaffeinated | 5 % of the reference CIF price |
| 0901.12.90.00 | Other coffee species, unroasted, decaffeinated | 5 % of the reference CIF price |
| 0901.21.10.00 | Coffee, roasted, not decaffeinated, unground | 5 % of the reference CIF price |
| 0901.21.20.00 | Coffee, roasted, not decaffeinated, ground | 5 % of the reference CIF price |
| 0901.22.10.00 | Coffee, roasted, decaffeinated, unground | 5 % of the reference CIF price |
| 0901.22.20.00 | Coffee, roasted, decaffeinated, ground | 5 % of the reference CIF price |
| 0901.90.00.00 | Coffee husks and skins; coffee substitutes containing coffee in any proportion | 5 % of the reference CIF price |
| 1207.99.10.00 | Shea nuts, whether or not broken | CFA 10 Frs/KN |
| 1801.00.11.00 | Raw cocoa beans, high quality | 14,6 % of the reference CIF price |
| 1801.00.12.00 | Raw cocoa beans, regular quality | 14,6 % of the reference CIF price |
| 1801.00.19.00 | Cocoa beans, raw, other than of superior or common quality | 14,6 % of the reference C.I.F price |
| 1801.00.20.00 | Cocoa beans and broken cocoa beans, roasted | 14,6 % of the reference CIF price |
| 1801.00.30.00 | Broken cocoa beans, raw | 14,6 % of the reference CIF price |
| 1802.00.00.00 | Cocoa shells, husks (peelings) and other cocoa waste | 14,6 % of the reference CIF price |
| 1803.10.00.00 | Cocoa paste, not defatted | 14,6 % of the reference CIF price |
| 1803.20.00.00 | Cocoa paste, totally or partially defatted | 14,6 % of the reference CIF price |
| 1804.00.10.00 | Cocoa fat and oil | 14,6 % of the reference CIF price |
| 1804.00.20.00 | Natural cocoa butter | 14,6 % of the reference CIF price |
| 1804.00.90.00 | Cocoa butter (excluding natural butter) and deodorized cocoa | 14,6 % of the reference CIF price |
| 1805.00.10.00 | Cocoa powder, not containing added sugar or other sweetening matter, in immediate packings of a net content of 2 kg or less | 14,6 % of the reference CIF price |
| 1805.00.90.00 | Cocoa powder, not containing added sugar or other sweetening matter, not put up in immediate packings of a net content of 2 kg or less | 14,6 % of the reference CIF price |
| 1806.10.00.00 | Cocoa powder, containing added sugar or other sweetening matter | 14,6 % of the reference CIF price |
| 1806.20.00.00 | Other preparations in blocks or bars weighing more than 2 kg, or in liquid or paste form, of a content exceeding 2 kg | 14,6 % of the reference CIF price |