Customs revenue remains an important source of government income. In 2013, it was estimated at CFAF 232.5 billion (compared to CFAF 123.3 billion in 2009)8 , most of which was collected at the Autonomous Port of Lomé and the refinery. 3.15.

Togo has applied the ECOWAS common external tariff (CET) since January 2015, as well as other community duties and taxes (common report, sections 3.1.4 and 3.1.5). It does not apply the import adjustment tax, the supplementary protection tax or the special import tax. In addition to these community levies, imports under the common regime for release for consumption are subject to: the fee to finance the programme for inspection of goods at destination (0.75% of the c.i.f. value of the imports); the infrastructure protection and maintenance tax (CFAF 2,000/tonne of goods); and the customs data-processing fee (CFAF 5,000 per customs declaration filed).

For imports from outside ECOWAS, these levies and taxes add at least 3.25% of the c.i.f. value for charges in addition to customs duty. 3.16. Goods imported under the suspensive procedure are liable for customs stamp duty at a rate of 4% of the amount which should normally be imposed for the statistical tax and the infrastructure protection tax (TPI). 3.17. Togo grants import duty and tax preferences for goods originating from WAEMU and ECOWAS under the preferential tariff schemes of each of these two communities (common report, section 3.1.4.2).