Imports

I-INTRODUCTION

With one of the most dynamic economies in West Africa and more widely on the African continent, Côte d’Ivoire is resolutely turned towards the world and promotes the development of international trade, which is a driving force for the emergence of its economy and a factor in improving the living standards of the Ivorian population.

This is why the regulation of imports and exports is in line with the global perspectives of trade liberalisation undertaken by the Government.

Côte d’Ivoire was one of the first states to sign the Trade Facilitation Agreement (TFA) concluded within the World Trade Organisation (WTO).

 

One of the main objectives of this Agreement, which entered into force on 22 February 2017, is to improve access to information for economic actors in foreign trade on:

• Import, export and transit procedures, as well as required forms and documents.
• Applied rates of duty and taxes of any kind imposed on import or export.
• Fees and charges imposed by or on behalf of government agencies on import, export or transit.
• Rules for the classification or valuation of products for customs purposes.
• Laws, regulations and administrative decisions of general application relating to rules of origin.
• Restrictions or prohibitions on import export or transit.
• Penalties for non-compliance with import, export or transit formalities.
• Appeal or review procedures.
• Agreements or parts of agreements with one or more countries on import export or transit.
• Procedures for the administration of tariff quotas.

 

The TFA also provides that each signatory state undertakes to publish, by sector, the non-tariff charges and fees imposed on or in connection with imports and exports, and the penalties associated with them.

 

The information published in this respect must include the reason for the charges and the authority responsible, as well as the method of payment.

 

It is also foreseen that an appropriate period of time should elapse between the publication of new or amended charges and their entry into force, except in cases of urgency. These charges and fees will not be applied until information on them has been published.

 

In this context, Côte d’Ivoire is committed to periodically reviewing its fees and charges with a view to reducing their number and diversity, where feasible.

Similarly, fees and charges for customs processing:

 

be limited to the amount corresponding to the approximate cost of services rendered for or in connection with the specific import or export operation in question; and will not have to be linked to a specific import or export operation, provided that they are levied for services closely related to the customs treatment of goods.

 

Finally, with regard to the penalties imposed by the Customs Administration for infringements of customs laws, regulations or procedural requirements, Côte d’Ivoire is committed to ensuring that the penalties provided for in these various cases of infringement are imposed only on the person (or persons) responsible for the infringement. The penalty must be justified in writing by the Authority imposing it. It must, moreover, be proportionate to the degree, circumstances and gravity of the infringement.

 

II-BECOMING AN IMPORTER IN COTE D’IVOIRE

1. 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).

 

1.1-Professional importers

STEP1 – Register the company in the Trade Register at the time of its creation with the One-Stop Shop of the Centre for Investment Promotion in Côte d’Ivoire (CEPICI). This registration is free of charge for both natural persons (Natural persons form) and legal persons (Legal persons form).

 

CEPICI GENERAL DIRECTION

Abidjan – Plateau, Building BELLERIVE, 16th floor

Avenue Abdoulaye FADIGA

✆ Tel: (+225) 20 31 14 00

Fax: (+225) 20 31 14 09

Email: infos.cepici@cepici.ci

Website: www.cepici.gouv.ci CEPICI SINGLE DESK

Abidjan – Plateau, Building LE DJEKANOU, 2nd floor

Boulevard De Gaulle

✆ Tel: (+225) 20 30 23 85

Fax: (+225) 20 30 23 94

 

STEP 2 – Apply for a Certificate of Tax Declaration Existence (TDE) to obtain a Taxpayer Code (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 TDE application for companies/legal entities:

• The TDE 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.

STEP 3 – 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.

STEP 4 – 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.

STEP 5 – 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.

STEP 6 – 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

1.2-Occasional importers

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

2. IMPORTS BY SEA – BSC DOCUMENT

Creation of a profile for the purposes of issuing the Cargo Tracking Form (CTF)

The Cargo Tracking Form (CTF) was instituted by the State of Côte d’Ivoire for the monitoring of maritime traffic both for import and export – Cf. Decree n°95-820 of 29 September 1995.

As an electronic tool for anticipating import procedures, the CTF is also a condition for the admissibility of the Retail Customs Declaration – Cf. Customs Circular n°1317/MDPMEF/DGD of 03 May 2006).

It is created from the country of shipment or origin of the cargo by the exporter or the export forwarder on the website of the Office Ivoirien des Chargeurs (OIC).

The CTF is validated within 24 working hours from the online validation request by its creator if all the required documents – see Customs Circular n°1352/MEF/ of 25 May 2007 – are in conformity and the related fees are paid (see tariffs below).

TITLE	RATE
Bulk	90 Euros
Containers	20′ ➔ 18 €/unit
40’ ➔ 36 €/unit
Bulk containers	18 €/unit
Vehicles	23 €/vehicle
Containerized vehicle	23 €
Miscellaneous conventional goods	23 €

 

All actors (you, your suppliers and your forwarding agent at the place of shipment, etc.) must create an account on the website of the Office Ivoirien des Chargeurs (OIC).

This account will be used to create Cargo Tracking Forms (CTF) for each shipment.

The departing forwarder will also have to feed his account in order to create and validate the CTF.

Since 2013, the processing of the CTF must be done online on the OIC website by the supplier or his forwarder.

3. IMPORTING GOODS INTO COTE D’IVOIRE

The General Regime and Special Regimes (Approval, Limitation, Prior Authorisation)

As described in Decree No. 93.313 of 11 March 1993, a general regime applies to all imports, whether or not they are subject to the approval or limitation regime. The procedures described below must therefore be respected in all cases. Additional rules and procedures may apply, depending on the product. These additional provisions are discussed elsewhere, by product and HS code (please refer to the corresponding page by consulting the pages “products subject to the approval system”, “products subject to the restriction system” or “products subject to the prior authorisation system”). You can also use the search engine [link to search engine] to check whether or not the product you are planning to import is subject to an additional specific regime. A restrictive list of products prohibited for import is also available.

 

III-RULES AND PROCEDURES OF THE GENERAL IMPORT REGIME

The obligations described below apply to all goods and merchandise, whether or not they are subject to an additional special regime (approval, limitation, prior authorisation)

1. CERTIFICATE OF CONFORMITY

Conformity of the products with the mandatory standards

Prior to shipment, all goods and merchandise imported into the Republic of Côte d’Ivoire must undergo a qualitative and quantitative inspection, as well as a value inspection prior to shipment to the country of origin and provenance (Art. 5 of Decree n°93.313 of 11 March 1993).

The qualitative and quantitative inspection of imports aims to

• Ensure consumer protection by monitoring the quality of imported products while guaranteeing the quality/price ratio.
• Ensure that suppliers respect the quality of goods and merchandise ordered by Ivorian importers.
• To secure customs revenues.

These inspections are carried out by a private body, commissioned by the Government of Côte d’Ivoire (Art. 6 of Decree n°93.313 of 11 March 1993). To date, four (4) worldwide conformity and certification bodies, at least one of which is present in third countries, are approved. These are :

• INTERTEK International Limited.
• Société Générale de Surveillance SA (SGS).
• Bureau Veritas Inspection Valuation Assessment and Control (BIVAC BV).
• COTECNA Inspection SA.

Following these checks, the organisation issues the importer with a Certificate of Conformity.

In addition to the controls related to the harmlessness of goods and merchandise, some products are subject to a control of compliance with standards. Indeed, the Decree n°2016.1152 of 28 December 2016 made certain standards mandatory. The list of products concerned is reproduced below:

 

Annex N°	Products concerned
1	Food Products
2	Electrical, electronic or renewable energy products
3	Cosmetic and personal care products
4	Building materials
5	Packaging
6	Automotive spare parts, accessories and lubricants
7	Machinery
8	Pressure equipment
9	Personal protective equipment
10	Other health, safety and environmental products
11	Textiles
12	Footwear
13	Toys
14	Used products

 

The table annexed to Decree No. 2016.1152 of 28 December 2016 specifies, by product, the standards presenting the characteristics to be controlled and the conformity criteria required, as well as the applicable standards and technical regulations.

The implementation of this programme is part of the public service concession agreement concluded with the four (4) global conformity and certification bodies in charge of qualitative and quantitative control, which are:

• INTERTEK International Limited http://www.intertek.com.
• Société Générale de Surveillance SA (SGS).
• Bureau Veritas Inspection Valuation Assessment and Control (BIVAC BV).
• COTECNA Inspection SA.

These concession contracts entrust these four (4) organisations with the pre-shipment verification of the conformity of imports to the standards applicable in Côte d’Ivoire.

At the end of the pre-shipment inspection of the goods, a Certificate of Conformity will be issued for each batch of goods.

This document will be part of the documents required by the Customs at the time of customs clearance in Côte d’Ivoire.

The validity of this certificate will be valid for each batch and each import.

With regard to costs and in accordance with the provisions of Article 23 of Decree No. 2014-461 of 06 August 2014, the Government intends to regulate the fees and costs of acts required for the issuance of Certificates of Conformity and Attestations of Conformity, both for imports and for locally manufactured products. It is envisaged that a decree will soon be issued to this effect.

According to the “Notice to importers of goods in the Republic of Côte d’Ivoire” (Min. Commerce, 2018.21) taken in application of Decree n°2017.567 of 06 September 2017, these fees are

A/ 0.45% of the FOB value declared for products on “route A”.

These are exporters who have an official document but no import history in Côte d’Ivoire, for products that do not naturally have brand certification such as food products, fabrics, etc., and for which no history exists. Physical and documentary inspection is then systematic.

This is the classic procedure, the most suitable for infrequent requests and for different types of products. If a given context justifies a high risk, in this case the product is classified in route A regardless of the history or mark of conformity.

B/ 0.40% of the declared FOB value, for products in “route B”

This “route” concerns registered products for which the database has information on the traceability of the product, the subject of the application, and the history of the applicant. Exports already in route A that have been successfully assessed several times including risk analysis can be reclassified to route B.

Registration formalities in “route B”

Applicants with recurrent applications can “register” their products, which will allow them to benefit from a lighter control process. Registered products will in most cases undergo a documentary rather than a physical verification process. Only a small margin of the products concerned would still be inspected, on a random basis. Products found to be compliant or with only minor variations, after repeated application of the “Route A” process (systematic physical and documentary inspection) without incident, will remain registered for one (1) year. A minor percentage of shipments (10%) will still be inspected, in order to monitor progress towards compliance. If full compliance is not achieved, product registration will be cancelled. Registration provides an additional guarantee of satisfaction in terms of trade facilitation.

Qualification criteria:

• Exporter’s track record (with at least four (4) records).
• Qualification by product family and supplier/trade mark.
• Four (4) satisfactory A-road records.
• No critical non-conformities over the last twelve (12) months.

Other characteristics

• Periodicity: inspection and documentary control and (if necessary) testing, minimum 20% of the files with a minimum of one per year.

C/ 0.30% of the declared FOB value, for products on “route C”

This system is reserved for manufacturers and official resellers. The C route concerns manufacturers who are themselves exporters or failing that have their own approved distribution network.

Qualification criteria

• Qualification by product family and by commercial brand.
• No critical non-conformities over the last twelve (12) months.
• Safety certified products with follow-up procedure or ISO 9001, ISO 22000 type quality management system certified.
• First shipment inspected according to Route A criteria.
• Commitment to Conformity to Côte d’Ivoire requirements. This commitment is expressed in a written declaration provided to CODINORM.

Other characteristics

• Periodicity: inspection and documentary control and (if necessary) testing, minimum once a year.
• Any certification by accredited bodies is acceptable. However, this process does not admit product validation, which must be done voluntarily by the company.

 

2. CERTIFICATE OF CLASSIFICATION AND VALUE

RFCV – Final Classification and Value Report

All goods with a FOB value of one (1) million F CFA or more must obtain a Final Classification and Value Report (FCVR) from the GUCE. This Certificate of Classification and Value is one of the mandatory documents to validate a Customs Declaration.

The list of products exempted from this formality is available on the Customs websites.

Once your goods have been shipped and you have the final documents in your possession (Bill of Lading, Final Invoice, etc.), the following final steps must be taken to obtain the RFCV required to make your Customs Declaration:

STEP 1 – Complete the Notice of Issue (NOI) online

STEP 2 – Upload the following final documents to the GUCE platform:

• Final Commercial Invoice.
• Bill of Lading (B/L) or Air Waybill (LTA/AWB) or Road Waybill (Consignment note).
• Packing list.
• Freight invoice.
• A copy of the FDI.
• All other available certificates [1].

Within 5 working days of the submission of the above documents, Risk Analysis, Intelligence and Value Division (DARRV) will send the Final Classification and Value Report (FCVR) to the receiver or forwarder by e-mail.

The RFCV will mention the assessment made by the DARRV of the customs value of the goods as well as the HS codes of the imported goods.

Claim Form

If discrepancies are found with the documents submitted, Webb Fontaine will issue a Claim Form with details of the information to be completed. The Claim Form should then be completed and returned to the DARRV Customer Service Manager.

Request for Modification

If a request for amendment is made, the Dispute Form should be used.

The request must be accompanied by all certificates or documents justifying its validity. Webb Fontaine will inform the applicant of the decision on the application for variation as soon as it is available. The notice of decision will be available at the Ruling Center upon presentation of the copy of the RFCV or FDI. If the application is found to be valid, a new RFCV certificate will be issued and transmitted.

The decision is subject to appeal to the Comité d’Arbitrage de la Valeur (CAV), BP V 25 Abidjan, Tel: (+225) 20 25 15 00 / ext. 562, after referral.

Goods not subject to RFCV

Goods with a FOB value of less than one (1) million CFA francs, or which are exempted from Import Value Control (see list below), are exempted from the RFCV procedure.

Freight forwarders complete Customs Form D41 (Permit to Sample; this is an authorisation given by the importer or freight forwarder to Customs for the purpose of taking a sample of the goods for the purpose of quality control or to visually assess the apparent condition of the goods) and submit it to the Risk Analysis, Intelligence and Value Division (DARRV) of Customs together with a copy of the following documents to obtain an Attestation of Value (AV):

• Final Commercial Invoice (in French).
• Bill of Lading (B/L), Air Waybill (AWB) or Consignment Note.
• Packing list.
• Freight invoice.
• A copy of the FDI.
• All other available certificates [2].

This certificate of value will be required to make the Customs Declaration. List of products exempted from import value control (IVC): These goods are nevertheless subject to the obligation to obtain a FDI:

This certificate of value will be necessary to make the Customs Declaration.

List of products exempted from documentary verification of import value (RFCV):

These goods and commodities are nevertheless subject to the obligation to obtain an FDI:

• Precious stones.
• Works of art.
• Recovered metals.
• Weapons and ammunition, and other materials for the Army and the Police.
• Live animals.
• Fresh or chilled fish, vegetables and fruit (not frozen or deep-frozen).
• Plants and floriculture products.
• Printed and developed motion picture films.
• Current newspapers and magazines, postal and revenue stamps, stamped paper, banknotes and chequebooks, passports.
• Donations made by foreign governments or international organisations to the State, charities, foundations and philanthropic organisations recognised as being of public utility in Côte d’Ivoire.
• Supplies to diplomatic and consular missions, or international organisations, imported for their own needs.
• Imports covered by diplomatic and similar privileges.
• Imports under the privileges of military cooperation.
• Research and mining.
• Oil exploration and exploitation.
• Imports exempted by state conventions.
• Imports carried out in the framework of projects financed by external support.
• Accounting declarations and simplified declarations relating to goods or merchandise with a FOB value of less than or equal to 500,000. F CFA
• Goods imported, of non-commercial value and non-repetitive, for personal use and whose value does not exceed three (3) million F CFA
• Personal objects and used household items.
• Personal gifts.
• Postal parcels.
• Petroleum products, excluding mineral oils and solid fats.
• Commercial samples.
• Used vehicles of chapter 8701, 8702, 8703, 8704, 8705, 8706 & 8716 as referred to in the Circular of the General Direction of Customs n°1681 of 20 August 2014 [C2014.1681].

Please note: a Decree of December 2017 reduces the maximum age of used trucks admitted for import into Côte d’Ivoire to 10 years. This decree limits the maximum age of minivans and pick-up trucks to 7 years, and the maximum age of passenger cars admitted for import to 5 years.

[1] For example Certificate of Origin, Certificate of Analysis for chemical products or foodstuffs, Attestation for steel products etc.

[2] For example Certificate of Origin, Certificate of Analysis for chemical products or foodstuffs, Attestation for steel products and