Customs duties rates range from 0% to 35%, depending on the classification of the imported goods according to the customs tariff.
Upon import, goods are also subject to the statistical duty (1%), to the community solidarity levy (0,8%), to African Union import tax (0,2%), to community levy (0.5%), and to VAT (18%).
Special taxes, depending on the nature of the imported goods, may apply, such as excise duties.
The economic partnership agreement between Côte d’Ivoire and the European Union (EU) for customs tariffs dismantling is effective since January 2019.
According to this economic agreement, the products from the European Union covered by the tariff lines concerned are duties free when imported in Côte d’Ivoire.
The exemption only concerns the customs duties, excepting the community levies, statistical duty, and domestic consumption taxes due on importations.
The statistical duty is levied together with the customs duties during the customs clearance procedures of imported goods.
The rate of the statistical duty is 1% on the cost, insurance, and freight (CIF) value of the imported goods.
The community levy is due together with the customs duties during the customs clearance procedures of imported goods.
The rate of the ECOWAS community levy is 0.5% on the CIF value of the imported goods.
Products imported from outside the West African Economic and Monetary Union (WAEMU) remain subject to the community levy at 0.8% for five years from January 2015.
The community levy does not apply to goods imported from member countries of the WAEMU, which includes Côte d'Ivoire, Senegal, Burkina Faso, Mali, Benin, Togo, Niger, and Bissau Guinea.
A duty called the African Union import tax applies on imports of items outside the African Union at the rate of 0.2%.
Excise duties apply on cigarette imports, alcoholic or non-alcoholic beverages, and oil products.
Excise duties on tobacco are extended by FY 22 Financial law to electronic cigarettes, pipes and their parts, preparations for pipes, products and materials for shisha and electronic cigarettes.
The FY19 Financial Law has extended excise duties (10%) to tourism vehicles with at least 13 horsepower.
Under the FY21 Financial Law, excise duties (10% or 50%) are applied to perfume and cosmetic products. The 50% rate has been reduced to 15% under the 2022 tax schedule.
