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Country Commercial Guides FY 1999: Cote d'Ivoire

VI. TRADE REGULATIONS AND STANDARDS

1. Trade Barriers, including Tariffs, Non-Tariff Barriers and 
Import Taxes

Commercial Barriers


Traditional barriers to U.S. exports and investment include: (1) 
Lack of U.S. interest due to the relatively small market size and 
stronger attraction of other overseas markets; limited data; and 
perceived French and European domination of the market due to 
French-based legal, commercial, and financial systems; (2) Use of 
French language, business practices, and technical standards; the 
cost of producing sales collateral and packaging for the 
Francophone region.  (3) Higher freight rates and longer transit 
times from the U.S. than from Europe.  (4) More favorable credit 
terms by European suppliers to local importers.  (5) High 
business costs relative to neighboring African countries such as 
water, electricity, labor costs, port processing and customs 
duties. (6) Uncertain legal protection, lack of information on 
intellectual property rights in the region, a corrupt court 
system and a slightly high crime rate. (7) Limited and costly 
financing resources for U.S. exporters and Ivorian buyers.  (8) 
Limited Ivorian purchasing power.  Nevertheless, some of these 
barriers are changing, for example freight rates from the U.S. 
have decreased significantly due to a new bulk service from 
Maersk Line.  Business costs are not relatively high because of 
severe electric problems experienced in Cote d'Ivoire's 
neighboring countries in recent months.  

Tariffs and Import Taxes

Cote d'Ivoire has a tariff structure composed of two basic 
customs charges: a fiscal duty and a customs duty.  Together the 
maximum rate is 35 percent.  There is also a statistical tax of 
2.6 percent paid on all declarations, a value added tax (VAT) of 
20 percent, special compensatory levies on meat and poultry 
imports and specific excise taxes on tobacco products and 
alcoholic beverages.  Most of the duties are based on ad valorem 
rates which are imposed on the current export price from the 
country of sale or origin plus any shipping or insurance expenses 
incurred. (C.I.F.)  The method of value assessment in use is 
based on the Brussels Definition of Value (BDV).  After five 
years, Cote d'Ivoire, a voting member of the Customs Valuation 
Code (CVC), has not implemented the code but will apply it in the 
near future, as well as other members of the UEMOA countries 
which must follow the same rule.

2. Customs Valuation

Regulatory Agencies


Governmental agencies responsible for regulating business 
activities include:


Taxation
Direction Generale des Importations, Ministere de 
l'Economie, des Finance et du Plan (The Tax 
Department of the Ministry of Economy, Finance and 
Plan)

Monetary Transactions
Direction des Finances Exterieures et de Credit du 
Ministere de l'Economie, des Finances et du Plan 
(The International Finance and Credit Department 
of the Ministry of Economy, Finance and Plan)

Labor Issues
Agence d'Etude et de Promotion de l'Emploi 
(AGEPE).  The Labor Department)

Copyrights
Bureau Ivoirien de Droits d'Auteurs (BURIDA) 
(Ivorian Bureau of Author's Rights)

Import/Export Licenses:
Direction du Commerce Exterieur du Ministere du 
Commerce et de l'Industrie (Department of External 
Trade of the Ministry of Commerce and Industry)

Cote d'Ivoire subscribes to the pre-inspection service of the 
Swiss company, Societe General de Surveillance (SGS).  All goods 
entering the Cote d'Ivoire that are worth more than CFA/F 1 
million (1 USD equals CFA/F 600) must be inspected by SGS at the 
point of origin to ensure that invoice valuation is consistent 
with the goods actually shipped.  An SGS certificate is then used 
as the basis for customs valuation.   Exporters should note that 
the SGS inspection process is triggered by the local (Ivorian) 
importer when he/she applies for an import license, also know as 
a FRI (Fiche de Renseignements · l'Information). In 1998 SGS 
renewed its contract with the Ivorian government for two years.  
For more information, please contact SGS' U.S. office:  SGS 
Government Programs, Inc.  42 Broadway, New York, NY  10004.  
Tel: 212-482-8700; Fax: 212-363-3316.

3. Import Licenses

Quotas

The Ivorian government has liberalized the importation of goods 
and services.  There are no more quotas or prior authorization 
need for importers. Only textile products are slightly subject to 
an authorization.  Import licenses are not required anymore for 
most products. Products which do not fall in this new legislation 
are petroleum products, livestock and animal products, including 
hides and skins which are still subject to prior authorization 
from the Ministry of Agriculture. 


Errors/Voiding of a License or Intent
An Import License or Intent to Import becomes void if: 1) the 
importation does not take place, 2) the supplier is changed, 3) 
the importer is changed, 4) the value or quantity is changed by 
more than 10 percent.  The importer should contact SGS liaison 
office in Abidjan to make the required changes.  

4. Export Controls

Export Licenses are required for any goods for which export is 
restricted.  They are valid for six months and are prepared in 
quadruplicate.  Except for coffee and cocoa whose licenses are 
prepared by the national marketing board (the Caisse de 
Stabilization et Soutien des Prix de Produits Agricoles, or 
CAISTAB), all export licenses are issued by the Ministry of 
Commerce and Industry.  In line with the GOCI's (Government of 
Cote d'Ivoire) decision to liberalize coffee exports in October 
1998, it has established a one stop shop for the exportation of 
coffee and cocoa with the aim of facilitating and accelerating 
administrative procedure.  It is also meant to produce uniform 
export statistics by the different administrative sectors and to 
ensure efficient and accurate statistical collection of experts 
receipts.

5. Import/Export Document Requirements

Documents for most goods shipped into Cote d'Ivoire include:

Commercial Invoice:  Freight and two copies in French are 
required.  There is no required form to be used, but all invoices 
must contain the names of the exporter and consignee, number and 
types of packages, marks and numbers on the packages, net and 
gross weights, C.I.F. value, terms of sale, and a thorough 
description of the merchandise.

Certificate of Origin:  Two copies in French are required.  They 
must be certified by a Chamber of Commerce.

Packing List:  Packing list are not legally required but such 
lists are usually considered essential in accelerating the time 
required for customs clearance. 


Bill of Lading (or air waybill):  There are no regulations 
specifying content of a bill of lading.  Importers should include 
clear marks of identification and the name and address of the 
consignee of the goods.  It is important to assure that shipping 
marks and numbers on bills of lading/ invoices, on the goods 
should correspond exactly.

Pro-forma Invoice:  Persons wishing to import goods are required 
to attach six copies of this invoice to the application for an 
import license and/or the intent to import.  A pro-forma invoice 
may also be required when presenting an application to Ivorian 
authorities to ship bonded goods through the country.

SGS Inspection Certificate:  Issued by the inspecting SGS office 
at the point of origin and is delivered to the importer in 
Abidjan.

6. Foreign Trade Zones/Free Ports

Bonded warehouses exist, and bonded zones within factories are 
allowed.  High port costs and maritime freight rates have 
inhibited the development of in-bond manufacturing or processing, 
and there are consequently no foreign trade zones.  Bonded 
warehouses serve mostly for transshipment of goods to Mali and 
Burkina Faso.  (Also see paragraph 11).

7. Temporary Entry

A new or a temporary business may apply to the Ministry of 
Commerce and Industry for Admission Temporaire, or temporary 
entry, of their goods. This status may also be accorded to goods 
that will be re-exported to other countries if a bonded warehouse 
is not used.  New investments may also apply for a priority 
agreement.  Both are granted on a case-by-case basis.

8. Labeling, Marking Requirements

In addition to the requirements described under import/export 
documentation, all packages containing U.S. produced merchandise 
must be clearly labeled "MADE IN THE U.S.A." or they will not be 
allowed to enter the country.

For high-tech equipment such as telecommunications equipment, 
photocopiers, computer hardware and software, French-language key 
boards, symbols, instruction manuals, operating systems and 
applications software are critical to the success of a product.  
Do not assume the user is a native English speaker.  The 
equipment must be adapted to run as specified by European 
electrical and metric standards.


Consumer product labels, generally, must be in French for a 
product to be of interest to importers and consumers. 
Manufactured food products must be labeled in French and must 
have an expiration date.  Health officials will often interpret 
the date of manufacture as an expiration date, if one does not 
appear on the label, and deny entry to the product.  Therefore, 
it is best to include both dates.

9. Prohibited Imports

Goods not eligible for import, or subject to import restrictions 
into Cote d'Ivoire include: live animals and genetic material 
(veterinary pre-approval by the Ministry of Agriculture), live 
plants and seeds (sanitary approval by the Ministry of 
Agriculture), arms or munitions, plastic bags, distilling 
equipment, pornography, saccharin, narcotics, explosives, illicit 
drugs, and toxic waste.

10. Standards

Cote d'Ivoire uses 220 v 50 cycles for electricity and the metric 
system of measurement.  Standards usually follow the French or 
European norm.  


11. Free Trade Zones/Warehouses

Cote d'Ivoire operates a transit zone facility in Abidjan for 
goods being shipped to Burkina Faso, Mali and Niger.  Bonded 
warehouse facilities are available in Abidjan.  To utilize a 
bonded warehouse, the exporter must engage a local importer.  The 
exporter ships to the bonded warehouse which then accepts payment 
from the importer for the product as the importer withdraws it 
from the warehouse.  The bonded warehouse system allows the 
importer to avoid the cost of opening a letter of credit and of 
paying high local interest rates.  However, the exporter must 
take into account in his pricing the cost of financing the goods 
while they are in the bonded warehouse.  The importer and 
exporter should agree on a time limit by which the importer must 
take receipt of the full shipment.  The Ivorian government plans 
to establish a free trade zone in the near future (See paragraph 
6 above). 

12. Membership in Free Trade and Monetary Agreements


Cote d'Ivoire is member of three regional economic and monetary 
agreements and institutions: Union Economique et Monetaire Ouest 
Africaine, UEMOA (Economic and Monetary Union of West Africa), 
and Communaute Economique des Etats d'Afrique de l'Ouest, CEDEAO 
(Economic Community of Ouest African States, ECOWAS, and the Lome 
Convention.

Cote d'Ivoire is a member of UEMOA covering 60 million 
inhabitants, which in 1994 replaced and enhanced (with economic 
cooperation) the former UMOA (Monetary Union of West Africa) in 
the following member countries: Cote d'Ivoire, Senegal, Mali, 
Togo, Benin, Niger, Guinea-Bissau, and Burkina-Faso.  Under this 
treaty, Cote d'Ivoire has undertaken to coordinate its economic, 
financial, and structural policies with those of its Francophone 
partners in the region.  Beyond reducing inter-zone tariffs, the 
UEMOA's structures include:

1) A common accounting system, with a unique book keeping system 
called SYSCOA (Systeme Comptable Ouest Africain) which will 
harmonize the different accounting systems used by each member 
country;
 
2) A Regional Stock Exchange not in operation yet;
3) A Customs Union. Since July 1, 1997, customs duties on goods 
manufactured and marketed in the UEMOA zone were reduced up to 60 
percent in total.

To qualify for the tariff reduction, products previously approved 
by a specialized UEMOA Commission shall meet the following 
selection criteria:

The product must be made in the UEMOA zone and 60 percent of the 
raw material used in its manufacturing or a minimum 40 percent 
added value shall be of UEMOA origin.

The UEMOA experts are now actively working to breaking up all non 
tariffs barriers in the union in order to facilitate the 
effective implementation of the common unique tariff end of 1998. 
 For example, in January 1996,  the Ivorian government awarded to 
Samsung of South Korea a contract for a manufacturing plant of 
gas cylinders in Abidjan which will produce 350,000 gas cylinders 
of Ivorian offshore gas every year ; 12,000 cylinders will be 
sold in Cote d'Ivoire and the rest distributed throughout the 
UEMOA zone.

UEMOA is in the process of harmonizing customs regulations and 
business law and practices among its members.


Monetary cooperation already takes place under French Franc zone 
arrangements, with a common central bank, the BCEAO (Central Bank 
of West African States), located in Dakar.  To ensure the 
convertibility of the CFA Franc, the Banquet de France guarantees 
the money issued by the BCEAO (and its Central African 
counterpart BEAC), in exchange for a BCEAO reserve requirement at 
the French Treasury.

Cote d'Ivoire is also a member of ECOWAS, the Economic Community 
of West African States.  ECOWAS, which groups both Anglophone and 
Francophone states of the region, also has as its goal (as does 
UEMOA) a customs union which is to lead eventually to a full 
common market, and the free movement of labor.  Original ECOWAS 
arrangements called for full tariff exemptions for companies 
which are at least 25 percent owned by citizens of member states, 
and exemptions for goods which are at least 40 percent 
manufactured within ECOWAS.  Member countries were allowed to 
"phase-out" their inter-community tariffs over the coming decade, 
however, and little has been accomplished to date.  The 
Government of Cote d'Ivoire has agreed to re-examine its moribund 
relationships with ECOWAS in the context of its commitment to 
greater regional  integration in the future, but UEMOA seems to 
have the government's priority.
 
Cote d'Ivoire is a signatory to the Lome Convention, a trade and 
aid agreement between the European Union and 46 of Europe's 
former colonies and dependencies in African, the Caribbean and 
the Pacific (the ACP group).  Lome arrangements guarantee duty 
free entry into EU member states for a number of commodities and 
products produced in ACP countries.