Benin import and export guide

• Customs authority: Benin Customs (douanes.gouv.bj), under the Ministry of Economy and Finance.
• Regional rules: Benin is a member of ECOWAS and applies the ECOWAS Common External Tariff, in force since January 2015.
• Duties and taxes: combined duties and taxes on imports range from 0% to 35%, depending on the nature and origin of the goods.
• VAT: 18%, refundable to sellers and importers who claim it at the end of the fiscal year.
• Payment: customs duties are due at the port of entry.

The sources I used give few details of the import steps. In general, the importer or its customs agent files a customs declaration with Benin Customs and pays duties at the port of entry. Benin is also a major transit route for goods bound for Niger, Nigeria and other neighbours, so check whether your goods will clear in Benin or move on under transit rules.

Confirm the documents and the current process with Benin Customs and your forwarder before shipping.

• Customs duty. The ECOWAS Common External Tariff protects ECOWAS industries from dumping and unfair competition. Duties and taxes combined range from 0% to 35%, depending on the nature and origin of the goods.
• VAT. 18% on all activities except salaries and agriculture-related activities.
• VAT refunds. Sellers and importers can claim VAT back at the end of the fiscal year.

The sources I used do not describe export procedure. Contact Benin Customs and the Ministry of Economy and Finance for the current requirements for your product.

1. Get the HS code and ask your forwarder for the duty and VAT estimate.
2. Decide whether the goods are staying in Benin or moving on in transit.
3. Agree in the contract who pays duties, storage and demurrage.
4. Keep the invoice, packing list and transport document consistent.

• Cost surprises. Duties and taxes can total up to 35% of the value. Get an estimate before you commit.
• Transit goods. Goods in transit to neighbouring countries need transit paperwork and a guarantee. Check the rules with Customs.
• Fake documents. Forged certificates, bills of lading and invoices are common in West African trade. Verify a certificate with the issuing body, and check the company before you pay.