Côte d'Ivoire import and export guide

• Customs authority: the General Directorate of Customs (Direction Générale des Douanes).
• Single window: GUCE CI (Guichet Unique du Commerce Extérieur), a state-owned digital platform for import, export and transit procedures, created in 2015.
• Customs system: SYDAM World, which is the national version of ASYCUDA.
• Tariff: the ECOWAS Common External Tariff, in five bands: 0%, 5%, 10%, 20% and 35%.
• VAT: 18%.
• Trade agreements: ECOWAS, WAEMU, AfCFTA, OHADA business law and the EU Economic Partnership Agreement.

1. Cargo tracking note for sea freight. The exporter files an electronic Cargo Tracking Note (BSC) with the Ivorian Shippers Council (OIC) before loading or in the country of origin. The exporter, the carrier or forwarder and the importer must all be registered with the OIC. A filing made only when the goods arrive is not accepted.
2. Pre-declaration (FDI). The importer files the import pre-declaration electronically through GUCE, with the commercial invoice and the transport documents. Since May 2023 the form carries a QR code to speed up checks.
3. Classification and valuation. The customs risk and valuation directorate checks the tariff classification and the customs value, then issues a final classification and value report (RFCV). It is needed before clearance. Certain goods are exempt, such as live animals, plants, crude oil, precious metals and personal-use goods under a threshold. Used vehicles are inspected by SICTA instead.
4. Customs declaration. The declaration is normally filed in SYDAM World. GUCE handles the pre-declaration, the RFCV request and payment of import duties.
5. Declarant. Under the 2022 Customs Code (Law 2022-975), a licensed customs agent is no longer compulsory. The importer can file itself or appoint an approved customs agent. The code also introduces Authorised Economic Operator status for trusted companies.

Supporting documents: a commercial invoice in French, with the origin and price declaration signed by the exporter; a detailed packing list; a bill of lading showing the BSC number, or an air waybill; a transport insurance certificate where applicable; proof of preference if you claim one; and product-specific documents such as conformity or analysis certificates and certificates of origin.

• Customs duty. The ECOWAS Common External Tariff applies on the CIF value: 0% for essential social goods such as medicines, 5% for raw materials and capital goods, 10% for intermediate goods, 20% for final consumer goods and 35% for certain sensitive or luxury items. The simple average applied tariff is about 12%.
• VAT. 18%, charged on the CIF value plus duties and taxes.
• Statistical duty. 1% on nearly all imports.
• Import tax. 2.6% on most goods, in addition to VAT.
• Specific taxes and minimum prices. Specific taxes apply to fish, rice, tobacco, textiles and petroleum. Minimum import prices apply to cooking oil, sugar, tomato paste, used clothing, broken rice and milk. Frozen meat carries a fixed surcharge per kilogram.
• Alcohol. The total tax burden, including excise, is above 110%.

Most essential medicines are duty free. Medical devices and hospital equipment are generally 5% to 10%, processed food is generally 20% to 35%, and finished consumer goods such as electronics are generally 20%.

Export procedures also run through GUCE CI, which aims to bring import, export and transit formalities online. The Cargo Tracking Note rules above apply to sea shipments.

The sources I used do not describe the export steps or the permits for particular commodities. Check the current requirements for your product with the Direction Générale des Douanes and GUCE CI.

Prohibited imports: sugar (Decree 2008-164), analogue television sets and sets that do not meet the national digital broadcasting standard (Decree 2014-604), ordinary plastic bags, whether biodegradable or not (Decree 2013-327, amended in 2014), and bakery flour (Decree 2008-141).

Restricted imports (prior authorisation or licence):

More restrictions may be added from time to time.

• ECOWAS Trade Liberalisation Scheme: goods that originate in ECOWAS member states move between them without customs duties or taxes.
• WAEMU (UEMOA): Côte d'Ivoire shares the West African CFA franc with seven other members.
• OHADA: harmonised business law across member states.
• AfCFTA: the African Continental Free Trade Area, adopted in March 2018.
• European Union: the Economic Partnership Agreement was ratified in 2016. Côte d'Ivoire is cutting tariffs on 85% of EU imports to zero by 2029. For EU goods, an origin statement on the invoice is enough up to EUR 6,000, and above that the exporter must be a registered exporter (REX).
• United States: AGOA gives eligible goods duty-free access to the US.

• Filing too late. A cargo tracking note filed only on arrival is not accepted. Make sure the exporter, the carrier and you are registered and file before loading.
• Prohibited goods. Sugar, bakery flour, plastic bags and analogue TVs are banned imports, so a shipment can be seized or refused.
• Valuation disputes. Customs checks classification and value before releasing goods. Keep invoice, contract and payment records consistent.
• Fake documents. Forged certificates and shipping papers are common in West African trade. Verify a certificate with the issuing body and check the company before you pay.