{"id":42,"date":"2021-03-14T19:32:33","date_gmt":"2021-03-14T19:32:33","guid":{"rendered":"http:\/\/ghana.18.133.222.217.xip.io\/?page_id=42"},"modified":"2022-04-17T13:31:05","modified_gmt":"2022-04-17T13:31:05","slug":"cost-of-doing-business-in-ghana","status":"publish","type":"page","link":"https:\/\/westafricanfreetradehub.com\/cote-divoire\/cost-of-doing-business-in-ghana\/","title":{"rendered":"Cost of Operation"},"content":{"rendered":"\n

Customs duties rates range from 0% to 35%, depending on the classification of the i<\/strong>mported goods according to the customs tariff.<\/p>\n\n\n\n

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%).<\/p>\n\n\n\n

Special taxes, depending on the nature of the imported goods, may apply, such as excise duties.<\/p>\n\n\n\n

The economic partnership agreement between C\u00f4te d\u2019Ivoire and the European Union (EU) for customs tariffs dismantling is effective since January 2019.<\/p>\n\n\n\n

According to this economic agreement, the products from the European Union covered by the tariff lines concerned are duties free when imported in C\u00f4te d\u2019Ivoire.<\/p>\n\n\n\n

The exemption only concerns the customs duties, excepting the community levies, statistical duty, and domestic consumption taxes due on importations.<\/p>\n\n\n\n

Statistical duty<\/h3>\n\n\n\n

The statistical duty is levied together with the customs duties during the customs clearance procedures of imported goods.<\/p>\n\n\n\n

The rate of the statistical duty is 1% on the cost, insurance, and freight (CIF) value of the imported goods.<\/p>\n\n\n\n

Community levy<\/h3>\n\n\n\n

The community levy is due together with the customs duties during the customs clearance procedures of imported goods.<\/p>\n\n\n\n

The rate of the ECOWAS community levy is 0.5% on the CIF value of the imported goods.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

The community levy does not apply to goods imported from member countries of the WAEMU, which includes C\u00f4te d'Ivoire, Senegal, Burkina Faso, Mali, Benin, Togo, Niger, and Bissau Guinea.<\/p>\n\n\n\n

African Union import duty<\/h3>\n\n\n\n

A duty called the African Union import tax applies on imports of items outside the African Union at the rate of 0.2%.<\/p>\n\n\n\n

Excise duties<\/h2>\n\n\n\n

Excise duties apply on cigarette imports, alcoholic or non-alcoholic beverages, and oil products. <\/p>\n\n\n\n

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.<\/em><\/p>\n\n\n\n

The FY19 Financial Law has extended excise duties (10%) to tourism vehicles with at least 13 horsepower. <\/p>\n\n\n\n

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.<\/em><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/westafricanfreetradehub.com\/cote-divoire\/wp-json\/wp\/v2\/pages\/42"}],"collection":[{"href":"https:\/\/westafricanfreetradehub.com\/cote-divoire\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/westafricanfreetradehub.com\/cote-divoire\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/westafricanfreetradehub.com\/cote-divoire\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/westafricanfreetradehub.com\/cote-divoire\/wp-json\/wp\/v2\/comments?post=42"}],"version-history":[{"count":1,"href":"https:\/\/westafricanfreetradehub.com\/cote-divoire\/wp-json\/wp\/v2\/pages\/42\/revisions"}],"predecessor-version":[{"id":351,"href":"https:\/\/westafricanfreetradehub.com\/cote-divoire\/wp-json\/wp\/v2\/pages\/42\/revisions\/351"}],"wp:attachment":[{"href":"https:\/\/westafricanfreetradehub.com\/cote-divoire\/wp-json\/wp\/v2\/media?parent=42"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}