Togo import and export guide

• Customs authority: the Togolese Revenue Office (OTR), Directorate of Customs.
• Law: the National Customs Code, within the WAEMU and ECOWAS framework.
• Tariff bands: 0%, 5%, 10%, 20% and 35%, with exceptions.
• VAT: 18% on most goods and services, including imports.
• Togo Trade Portal: a digital platform launched in March 2025 for licences, permits and certificates.
• Advance rulings: binding rulings on tariff classification, origin and valuation are available.

Most goods can be imported with customs clearance and payment of VAT and duties. The Togolese Revenue Office handles customs procedures.

Documents commonly required

Permits. Prior permits are required for firearms, medicines, foodstuffs, hydrocarbons, chemicals and other sensitive products. A 2020 decree requires pre-declaration of sensitive products with the Ministry of Trade, and permits must be obtained before shipment.

Valuation. Customs uses the WTO transaction value method. The OTR uses valuation control units and electronic systems named BESC and GF TRADE.

Register with the OTR and work with a licensed customs broker.

• Customs duty. The common external tariff has five bands: 0% for basic necessities such as medicines and educational materials, 5% for raw materials and capital goods, 10% for intermediate goods, 20% for consumer goods such as processed foods and electronics, and 35% for special goods such as luxury items and vehicles.
• VAT. 18% on most goods and services.
• Excise. Possible excise duties on alcohol, tobacco and petroleum.
• Other charges. Port and handling, inspection and processing fees. Used vehicles face additional levies.

Preferential rates under WAEMU and EU or ACP arrangements need a certificate of origin.

Exports need an export declaration, a commercial invoice and packing list, a transport document and a certificate of origin if you claim a preference. Regulated goods need licences or permits, and some shipments need sanitary or phytosanitary certificates. The Togo Trade Portal gives access to licences, permits and certificates, with a focus on 13 priority products.

Togo provides binding advance rulings on classification, origin and valuation under the WTO Trade Facilitation Agreement. Applications go in writing to the OTR, with product details, invoices, HS codes and origin documents. Disputes start with the OTR and can move to administrative or judicial review. Use an advance ruling for complex products.

1. Confirm the HS code and consider an advance ruling.
2. Check whether your product needs a permit or pre-declaration with the Ministry of Trade.
3. Get a valid certificate of origin and quote its reference number on the declaration.
4. Register with the OTR and appoint a licensed customs broker.
5. Keep complete documentation, as the OTR advises.

• Missing permits. Sensitive products without a permit obtained before shipment can be stopped.
• Missing proof of origin. A declaration without a valid certificate and reference number can be rejected.
• Valuation disputes. Keep the invoice, contract and payment trail consistent.
• 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.