Benin WT/TPR/S/131 
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III. TRADE POLICY BY MEASURE 
(1) OVERVIEW  
1. Since Benin first appeared before the Trade Po licy Review Body (TPRB), the authorities have 
liberalized their trade policy, first of all in th e context of the post-devaluation economic programme 
and then in that of the West African Economic and Monetary Union (WAEMU ), as well as within the 
framework of structural adjustment programmes. 
2. The abolition of quantitative import restri ctions on all imports and exports in 19881 means 
that customs tariffs remain the principal inst rument of Benin’s trade policy and provide around 
one half of the State’s total income. Tariffs have  been streamlined following the introduction of the 
Common External Tariff (CET) of the WAEMU on 31 January 20002, which increased the simple 
average of customs duties actually applied (inc luding other duties and taxes) from 13.7 per cent 
(1997) to 14.6 per cent. The simple average duty on  agricultural products is 16.9 per cent and the duty 
actually applied to non-agricultural products (exclu ding petroleum) is 14.2 per cent; rates of duty 
range from 1.5 to 22.5 per cent. The CET groups pr oducts into four major categories (0, 5, 10 and 
20 per cent), with the highest duties applying to final consumer goods. Unlike other WAEMU 
countries, Benin does not apply the degressive protection tax or the special import tax; on the other 
hand, it does apply the WAEMU and ECOWAS supplementary duties (including the statistical fee of 1 per cent ad valorem ), which are only levied on imports from third countries and are a standing levy. 
The National Dockers’ Council imposes a levy on im ports, which is 33.3 per cent higher than that on 
exports, together with a commission calcu lated on the value of the imported goods. 
3. Forty per cent of Benin’s tariff lines have been bound. As a result of the tariff bindings made 
by France on behalf of French West Africa (AOF.)
3, the rate of customs duty actually applied by 
Benin is in many cases (55 per cent of the lines bound) up to 22.5 percentage points above the bound 
levels. In the case of lines for which the tariffs  actually applied are below the bound levels, the 
disparity between the rates could be a source of un certainty and instability for the tariff regime, but 
this is mitigated by the fact that Benin appli es the WAEMU’s common trade policy rather than its 
own tariff policy. 
4. Benin has applied the WTO Customs Valuation Agreement since 1 January 2003 (two years 
after expiry of the transitional period allowing defe rral of implementation of the Agreement). It makes 
wide use of the transaction value and, unlike othe r WAEMU countries, does not use reference values 
(except for second-hand vehicles). 
5. Imports of cement appear to have been liberali zed but are still subject to special regulations. 
Despite the efforts made to privatize and/or liqui date State enterprises, some monopolies remain (for 
example, raw cotton, posts and telecommunications, port maintenance, radio a nd television, railways). 
Benin has introduced its own national standardization system. 
6. Certain taxes intended to reflect the cost of services furnished (statistics, stamp duty) are 
levied on an ad valorem  basis on goods exported or re-exported or  in transit (20 per cent of customs 
revenue). The export of some sensitive products is  prohibited (seed cotton, teak in the rough, 
charcoal) in order to maintain food self-suffi ciency or to ensure processing on the spot. 
                                                      
1 Law No. 88-292 of 21 July 1988. 
2 Ordinance No. 2000/001 of 2 January containing the finance law for 2000, supplemented by Service 
Note 168/DGDDI/DAR of 27 January 2000. 
3 Benin (Dahomey), Burkina Faso (Upper Volta), Côte d’Ivoire, Guinea, Mali (French Sudan), 
Mauritania, Niger, and Senegal. WT/TPR/S/131 Trade Policy Review 
Page 30 
  
7. The many tax incentives in support of production and foreign trade have been reinforced inter 
alia through the staged introduction of the Industrial Free Zone (ZFI) regime and preferential 
electricity rates for industrial consumers. In order to be eligible for some tax concessions, the use of 
agricultural, animal or mining products of local or igin, the employment of Benin nationals and/or 
export of the majority of production are required. The State continues to intervene in the economy 
(particularly by granting exclusive import rights to  approved importers of ce rtain products such as 
cement, brand-name drugs, fertilizers and electric ity). Benin has not signed the WTO Agreement on 
Government Procurement but has strengthened th e legal framework of its government procurement 
policy through the adoption, in 1999, of new impl ementing texts affecting a number of institutional 
and operational aspects; moreover, it has no polic y giving preference to enterprises set up under 
Beninese law. 
8. Benin has ratified the revised Bangui Agreem ent (1999), which ensures convergence between 
the intellectual property protection regimes of its members and WTO commitments under the TRIPS 
Agreement. As a “least developed country (LDC)”, Benin has been given an additional time-limit up 
until 2006 for the full implementation of the TRIPS Agreement. 
9. Since the beginning of 2003, the policy on co mpetition in the domestic market has been 
governed by WAEMU regulations which cover anti-co mpetitive practices and State aid. Benin only 
applies these provisions in part because it does not have  sufficient capacity to implement them in full. 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs formalities 
(a) Registration and documentation4 
10. Since 29 June 1990, persons seeking to import goods for commercial purposes must obtain an 
importer’s permit from the Ministry of Trade, Crafts and Tourism. The fee for issuing the permit is CFAF 30,000 (US$50), which is levied by the Foreign Trade Department.
5 The permit also serves as a 
professional trader’s permit. Any economic operator applying for an importer’s permit must pay a fee 
to the Chamber of Commerce and Industry of Beni n. When a company is set up, the initial annual 
payment to the Chamber of Commerce and Industry is CFAF 50,000 (US$83) for Benin nationals and 
CFAF 150,000 (US$250) for foreigners. The following year, the fees are determined as a pro rata  
figure of the economic operator’s turnover.6 During the first half of 2003, however, 43.93 per cent of 
imports were by “occasional” importers7 and foreign business persons who did not have an importer’s 
permit and did not comply with any of these formalities.8 
11. Goods are either imported directly by the buyer, through approved customs agents (or 
forwarding agents), which furnish the customs serv ices with a detailed declaration of the goods. The 
documents required for customs formalities are: an importer’s permit; the invoice; the bill of lading; 
an invoice indicating the insurance premium; the cer tificate of origin; the customs valuation certificate 
(section (2)(ii)); and, where applicable, the phytosanitary certificate. 
                                                      
4 Laws No. 90-005 of 15 May 1990, No. 93-007 of 29 March 1993 and No. 93-313 of 
29 December 1993. 
5 Law No. 90-273 of 28 September 1990. 
6 The fees are higher the lower th e turnover (for example, 2 per cent for turnover of CFAF 1,000,001 
(US$1,660)) and lower for higher turnover (for exampl e, 0.03 per cent for CFAF 4 billion (US$6,660,000)). 
7 According to the auth orities, “occasional importers” are natu ral persons who o ccasionally import 
goods for non-commercial purposes and importers not registered in Benin. 
8 Information provided by the Beninese authorities (source ASYCUDA 2.7). Benin WT/TPR/S/131 
 Page 31 
 
 
(b) Customs procedures 
12. Customs clearance procedures have been co mputerized on the basis of the ASYCUDA 
system since 1991.9 Conversion to the ASYCUDA ++ system is now almost complete.10 According to 
the authorities, no customs formalities take more than 24 hours, but this view is not shared by private 
operators (Chapter  IV(5)(iii)).11 At the time of the first review of Benin’s trade policy it was noted 
that, despite Benin’s essentially commercial vocation, administrative and commercial procedures at 
the border (700 km with Nigeria) appeared  to be complex and incite irregularities12, lessening the 
attraction of Benin and its port – comp ared with other ports in the region13 – as a centre for transit 
towards landlocked countries14 or the large market of Nigeria. 
13. Since 30 August 2001, as part of the moderniza tion of the customs service, customs clearance 
procedures have been reorganized and two cha nnels for declarations have been introduced15, one 
green channel for issue of the “clearance note” gi ven systematically for second-hand vehicles in 
transit whose customs value does not exceed CFAF  1,200,000 (US$2,000) and a red channel for 
systematic physical inspection.16 In August 2003, a yellow channel was introduced to permit 
documentary checks of the goods before issue of th e clearance note, together with a blue channel 
through which the clearance note is issued automatically. 
(ii) Preshipment inspection, customs valuation and rules of origin 
(a) Preshipment inspection 
14. A system of mandatory preshipment inspection was introduced in 1991.17 Since 
October 1994, the company BIVAC International SA18 has been responsible for inspecting all imports 
whose f.o.b. value is CFAF 3 million (US$5,000) or  more in the case of imports by air or by sea and 
CFAF 1.5 million (US$2,500) for imports by land, with the exception of those under transit or temporary admission regimes or those carried out by “occasional” importers. Goods specified in an order by the Ministry of Finance and the Economy are also exempt from inspection.
19 Worn clothing 
                                                      
9 The automated customs system ASYCUDA was intr oduced into Benin with the assistance of the 
Commission of the European Union as part of its fore ign-trade-related statistical cooperation activities. The 
UNCTAD provided the customs with the PROLOGUE softwa re. In principle, this allows management of the 
customs tariff, regulations and databases. For customs clearance procedures, the ASYCUDA is used to enter and 
check customs declarations, verify th e payment of duties and taxes, and keep the accounts of the customs 
service. 
10 The ASYCUDA ++ system has been operational since 4 August 2003, except for customs 
warehouses and areas (MAD) and export warehouses and areas (MAE). 
11 IDA (2003). 
12 WTO (1998). 
13 The port of Cotonou comes in fifth place after those in Lagos (Nigeria), Tema (Ghana), Abidjan 
(Côte d’Ivoire),  and Dakar (Senegal). The time required in the port of Cotonou is extremely long and, in comparison with its competitors, there ar e additional “incidental costs”. IDA (2003.) 
14 Especially Burkina Faso, Mali and Niger. 
15 Service Note 1346/DGDDI/IGS of 30 August 2001.  
16 Ministry of Finance and the Economy (2002a). 
17 Decree No.91-23 of 1 February 1991. Benin has notified the WTO of its laws and regulations on 
preshipment inspection (WTO document G/PSI/N/1/Add.5 of 3 February 1997). 
18 BIVAC (Bureau Veritas) signed a new contract with the Government of Benin 
(No. 04/CNMP/SP/SMP) for a period of three years in March 2002. 
19 Order No. 880/MF/DC/CNSAPAS of 9 October 1997, which lists the following: precious stones and 
metals, works of art; explosives and pyrotechnic products, arms and ammunition; live animals; scrap metal; 
newspapers and periodicals; personal effects and used household articles, including a vehicle as a personal effect when changing domicile as attested by the authorities in the previous domicile; commercial samples; gifts WT/TPR/S/131 Trade Policy Review 
Page 32 
  
is inspected according to two floor values subject to verification.20  Inspection takes place in the 
exporting country and concerns the price and volume of the goods and their compliance with the standards and regulations in force, where these exis t. The BIVAC determines the tariff heading on the 
basis of which the customs duties are calculated and verifies the customs value, which may be 
contested by the customs authorities. The fees are fi xed at 0.70 per cent of the f.o.b. value of the 
goods, with a minimum of CFAF 100,000 (US$160) per inspection report issued.
21 The Government 
of Benin pays the fees to the BIVAC.22 
15. If the results of the inspection are considered  satisfactory, the BIVAC provides the importer 
with a customs valuation certificate. In principl e, the import duties are calculated by the customs 
authorities on the basis of the taxable customs va lue certified by the BIVAC. According to the 
authorities, as was the case at the time of the first re view of Benin’s trade policy, in the vast majority 
of cases the value used is the tr ansaction value indicated on the invoice and less than 10 per cent of 
imports in value terms have to be corrected by the BIVAC.23 These corrections essentially concern 
worn clothing and other goods cleared through customs in Benin and re-exported, apparently 
informally, chiefly to Nigeria.24 
(b) Customs valuation 
16. In 1999, the WAEMU adopted regulations on application of the Agreement on 
Implementation of Article VII of the Genera l Agreement on Tariffs and Trade 1994 (“Customs 
Valuation Agreement”).25 The transitional period of five years allowing deferral of the 
implementation of the Customs Valuation Agreem ent expired on 22 Februa ry 2001; Benin did not 
request an extension of the time-limit. Benin h as indicated to the WTO Secretariat that it only 
implemented the Agreement as of 1 January 200326, but no notification or clarification in this regard 
has been transmitted to the WTO.27 The WAEMU regulations incorporate all the provisions in the 
WTO Agreement. The main basis of customs valua tion is thus the transaction value, plus certain 
adjustments, which are defined in Article 8 of the WTO Agreement. Disagreements concerning the 
value of goods must in the first instance be brought before the national administrative body 
responsible for settling customs disputes. The disput e may be brought before the courts in the second 
instance.  The WAEMU Customs Code specifies that  issues relating to classification of goods are 
                                                                                                                                                                     
from foreign governments or international organizations to the State, to educational establishments or libraries, 
to religious missions, charitable foundations and philanthropic organizations recognized as being of public utility in Benin; gifts and supplies for diplomatic or consular missions or agencies belonging to the United 
Nations Organization imported for their own use; perishable foodstuffs, transported at room temperature, 
chilled, or frozen; cinematographic films for public showing (35 mm) printed and developed; plants and 
artificial or fresh cut flowers; medicaments and pharmaceuticals; used tyres; and goods exempted from taxes 
and VAT. 
20 The explanatory notes to Chapter 63 of the HS define worn clothing as trade in used clothing and 
footwear, second hand (HS 6309). 
21 The authorities consider that the customs value stat ed by the BIVAC is only indicative.  It is not 
binding on the customs authorities, whic h may contest its accuracy and truth. 
22 The fees are set out in the form of monthly invo ices in CFA francs sent to the General Budget 
Department in the Ministry of Finance and the Economy. 
23 WTO (1998). 
24 Idem . 
25 Regulation No. 5/99/CM/UEMOA. 
26 The Beninese authorities applied the Brussels Definition of Value (BDV) up to 31 December 2002. 
27 Ordinance No. 2002-25 of 31 December 200 2 on the Finance Law for 2003 and Order 
No. 1001/MFE/DC/SGM/DGDDI/DAR of 17 September 2002 implementing Regulation No. 5/99/UEMOA of 6 August 1999 on the customs value of imported goods as of 1 September 2002. Benin WT/TPR/S/131 
 Page 33 
 
 
dealt with by the WAEMU Commission28 in order to ensure homogeneity in this respect within the 
WAEMU. The WAEMU regulations29 repeat the substance of the “Decision Regarding Cases Where 
Customs Administrations Have Reasons to Doubt th e Truth or Accuracy of the Declared Value”, 
which forms part of the Marrakesh Agreement. 
17. The WAEMU has also adopted a community syst em of reference valu es with the aim of 
“combating false declarations of value and unfair competition”.30 The member States propose to the 
WAEMU Commission their domestic lists of goods ( selected from a framework list) that may be 
subject to reference values; these lists are updated every six months. According to the authorities, 
Benin does not apply reference values.31 
18. The authorities have indicated that, pursuant to the provisions of the Customs Valuation 
Agreement, Benin does not maintain official market prices for imports.32 
(c) Rules of origin 
19. MFN duties apply to imports of goods of any origin, with the exception of products covered 
by the transitional preferential tariff regime of the WAEMU and the ECOWAS.33 T h i s  r e g i m e  h a s  
been in place since 1 July 1996 and provides to tal exemption from MFN customs duties for local 
products and traditional handicrafts. Benin has also granted this treatment to products wholly of 
ECOWAS origin since 2000. A certificate of origin  issued by the Foreign Trade Department is 
required. 
20. Industrial products produced by enterprises a pproved by the WAEMU Commission have been 
granted entry totally free of duty since 1 January  2000. Applications for approval are made by 
member States. The number of industrial products  concerned increased from 948 to 2,240 between 
May 1998 and the end of 2002. At  2 March 2004, 41 enterprises fr om Benin had approved products34 
subject to the community preferential tariff (TPC) of the WAEMU and 22 within the ECOWAS.35 
21. Benin has not made any notification to the WTO concerning preferential or non-preferential 
rules of origin.36 
                                                      
28 WAEMU Commission with headquarters in Ougadougou, Burkina Faso. 
29 Article 16 of Regulation No. 5/99/CM/UEMOA. 
30 Article 2 of Regulation No. 4/99/CM/UEMOA. 
31 Benin has a database to be used as a reference when determining the methodology for calculating 
customs value. 
32 Imported second-hand cars are, however, valued at a minimum of CFAF 800,000 (US$1,300) for 
cars in transit and CFAF 1 million (US$ 1,660) for cars for local  consumption. Benin has a sizeable market for 
second-hand vehicles based on the import of vehicles subsequently re-exported to Nigeria and other 
neighbouring countries. The conditions governing trade in automobiles are fixed in a decree. A new decree 
regulating the import and sale of second-hand materials and capital goods is being finalized. 
33 Additional Act No. 4/96, as amended by Additional Act No. 1/97 and Additional Act No. 4/98. 
34 The approved products are: foodstuffs, fabrics, o ils, soaps, textiles, clothing, cement, cigarettes, 
flour, juices, alcoholic beverages, water, hair and be auty products, paint, chem icals, exercise books and 
matches. 
35 Annex to Decision No. 01/99/COM/UEMOA. 
36 WTO document G/RO/55 of 3 December 2002. WT/TPR/S/131 Trade Policy Review 
Page 34 
  
(iii) Tariff regime and other taxes affecting imports 
(a) Benin’s tariff 
Most-favoured-nation (MFN ) tariff (customs duty)  
 22. Benin grants most-favoured-nation (MFN) treat ment to all countries. Import duties are 
exclusively ad valorem . Benin does not apply seasonal customs duties, tariff quotas or variable levies. 
23. Benin’s tariff (version provided in October 2003) has been based on the WAEMU’s Common 
External Tariff (CET) since 31 January 2000.
37 The CET groups products into four major categories 
of customs duties (Table III.1): 0 per cent; 5 per cent; 10 per cent; and 20 per cent. Currently, all 
5,641 10-digit tariff lines in Benin’s tariff are defi ned by the WAEMU’s common tariff and statistical 
nomenclature, based on the 2002 version of the Harmonized Commodity Description and Coding System (HS). Since the first review, the simple average of MFN customs duties has fallen from 12.7 to 12.1 per cent (by around 5 per cent). An incr ease in the CET for agricultural products appears 
possible in the context of the WAEMU’s common agricultural policy.
38 Details concerning the level 
of MFN duties by category of product are shown in Table AIII.1.  
Table III.1 
Breakdown of customs duties, rates actually applie d and Benin’s final bound ra tes, 1997 and 2003 (October) 
  1997 tariff  2003 tariff   
  Customs duty Rate actually 
applied Customs    
duty Rate 
actually 
applied Uruguay 
Rounda 
 1. Tariff lines bound (as a percentage of all tariff lines) 40.4 40.4 40.4 40.4 40.4 
 2. Tariff lines eligible for duty-free entry (as a percentage of 
all tariff lines) 4.1 0.0 1.3 0.0 0.5 
 3. Duties other than ad valorem  (as a percentage of all tariff 
lines) 0.0 0.0 0.0 0.0 0.0 
 4. Tariff quotas (as a percentage of all tariff lines) 0.0 0.0 0.0 0.0 0.0 
 5. Duties other than ad valorem  without any ad valorem
equivalent (as a percentage of all tariff lines) 0.0 0.0 0.0 0.0 0.0 
 6. Simple arithmetic average 12.7 13.7 12.1 14.6 29.5 
 Agricultural products (HS 01-24) 12.1 13.1 15.2 17.7 60.1 
 Non-agricultural products (HS 25-97) 12.8 13.8 11.6 14.1 14.6 
 WTO agricultural productsb 11.6 12.6 14.4 16.9 61.5 
 WTO non-agricultural productsc 12.8 13.8 11.7 14.2 12.0 
 7. Domestic tariff “peaks” (as a percentage of all tariff 
lines)d 0.0 0.0 0.0 0.0 4.4 
 8. International tariff “peaks” (as a percentage of all tariff 
lines)e 33.9 49.8 41.1 41.1 47.9 
Table III.1 (cont'd) 
 
  
                                                      
37 The WAEMU Commission has noted that Benin’s version of the CET contains 47 tariff lines not 
covered by the original WAEMU CET; these extend to ce rtain categories of products su ch as oils (without any 
further details) and chemicals. In addition, for 10 tariff lin es in Benin’s version of the CET, the rate of customs 
duty indicated does not correspond to the rate in the CET (WAEMU Commission (2003)). According to the 
Beninese authorities, in March 2004, these disparities had already been corrected and were being verified by a 
mission from the WAEMU Commission. 
38 WTO (2003). Benin WT/TPR/S/131 
 Page 35 
 
 
  1997 tariff  2003 tariff   
  Customs duty Rate actually 
applied Customs    
duty Rate 
actually 
applied Uruguay 
Rounda 
 9. Standard variation in ra tes applied 6.4 6.4 6.9 6.9 26.3 
 10. “Nuisance” rates applied (as a percentage of all tariff lines)f 0.0 0.0 0.0 0.0 0.0 
a Indicators 1 to 5 are calculated on the basis of the 5,641 lin es of the CET (October 2003). The other indicators are based sol ely 
on bound lines. 
b WTO Agreement on Agriculture. 
c Excluding petroleum products. 
d The domestic tariff “peaks” correspond to duties that are highe r than three times the simple arithmetic average of the rates 
applied (indicator 6). 
e The international tariff “peaks” corre spond to duties that exceed 15 per cent. 
f The “nuisance” rates are rates that exceed 0 and are 2 per cent or less. 
Source:  WTO Secretariat calculations, based on da ta provided by the Beninese  authorities in October 2003;  WTO, Consolidated Tariff 
Schedules (CTS) database. 
 
24. In 2003, customs duties and other taxes/levies on imports provided around half of the State’s 
total income (gross revenue from customs services: CFAF 170.3 billion, or US$284 million) (Chart III.1).
39 According to the authorities, an analysis of the structure of products imported since 
application of the CET shows that it did not have an y marked impact on foreign trade and particularly 
on the breakdown of imports. Between 1999 and 2001 , however, it appears to have fostered an 
increase in intra-WAEMU trade, which achieved a nnual growth rates of some 23 and 21 per cent 
respectively. The trend in intra-WAEMU expor ts is shown in Chart I.2 (Chapter I(3)).40 
                                                      
39 Customs revenue accounted for 45.5 per cent of total income in 1997; 43.3 per cent in 1998; 45.5 per 
cent in 1999; 47.6 per cent in 2000; 47.4 per cent in 2001; and 45.9 per cent in 2002 (Ministry of Finance and 
the Economy (2002a)). 
40 Ministry of Finance and the Economy (2002c). WT/TPR/S/131 Trade Policy Review 
Page 36 
  
 
 
Other taxes levied by the customs  
 
Tariff actually applied  25. In addition to MFN customs duties, goods not originating in the WAEMU are subject to a 
number of supplementary duties, for example: the WAEMU statistical fee (RS) at a rate of 
1 per cent
41, the community solidarity levy (PCS) of the WAEMU, at a rate of 1 per cent42, and the 
ECOWAS community levy (CL) at a rate of 0.5 pe r cent. The basis for all these supplementary duties 
and levies is customs value. The authorities st ate that neither the special import tax (TCI)43 nor the 
degressive protection tax (TDP) 44 has ever been applied, but there are no national laws or regulations 
on this subject. 
 
                                                      
41 Goods acquired under financing arrangements with foreign partners are exempt, subject to a specific 
clause on exemption from any fiscal  or parafiscal levy, together with  goods imported in accordance with 
diplomatic privileges (Regulation No. 2/2002/CM/UEMOA). 
42 Additional Act No. 4/96. 
43 The TCI (Annex No. 2 to Regulation No. 6/99/CM/UEMOA) is a nationally applied protection 
mechanism established by the WAEMU and affecting agricultural, agro-ind ustrial, livestock and fisheries 
products, with the exception of fish a nd fish-based products. It is intended to counteract the impact of sharp 
fluctuations in international prices of certain products on community production and to combat unfair practices. 
It is levied on products imported from third countries in two ways: 10 per cent of the trigger price or through 
equalization.  
44 The TDP is a protection mechanism established by the WAEMU and applied at the national level 
(Regulation No. 3/1999/CM/UEMOA), which should expire on 31 December 2005 (Regulation No. 25/2002/CM/UEMOA). 3035404550
1998 1999 2000 2001 2002Chart III. 1
Share of customs duties and other levies in the value of imports and in total
income, 1998-2002   
Percentage
Share of customs duties and other levies in the value of importsShare of customs duties and other levies in total income  
Source: Ministry of Finance and the Economy (2002a).Benin WT/TPR/S/131 
 Page 37 
 
 
26. The combined effect of applying MFN cust oms duties and supplementary duties (RS and 
PCS) increases the simple average of import duties.  According to calculations made using the data 
provided to the WTO Secretariat by the authorities,  the simple average of duties actually applied 
(i.e. MFN duties and other duties and taxes) is estim ated to be 14.6 per cent (Table III.1). When Benin 
first appeared before the Trade Policy Review Body  in 1997, the simple average of duties actually 
applied was approximately 13.7 per cent (including only the PCS)45, so there has b een an increase of 
some 6.6 per cent.46  
Dispersion of duties actually applied 
 
27. The loss of efficiency that may be attributab le to the customs tariff does not only depend on 
the average MFN rates applied but also on their disp ersion. It would appear that grouping products 
into four major categories under the CET has lessened  dispersion of customs duties (Chart III.2); for 
example, currently, 78 per cent of tariff lines are al most equally divided between the 5 and 20 per cent 
rates, reflecting a concentration of lines at the high er rates. The duties actually applied range between 
1.5 per cent and 22.5 per cent and are higher than those in 1997 (from 1 to 21 per cent).47 
 
 
(20.4) (41.1) 
(37.3)
(4.1) (22.0)(24.1) 
(15.9)(33.9)
1.3
0 500 1000 1500 2000 2500 
Duty free  
 5 10 15 20 Duty free
 5 10 20 020406080100
The figures between brackets correspond to the percentage of the total number of lines.
WTO Secretariat calculations based on data provided by the Beninese authorities.Chart III.2 
Breakdown of customs duties, 1997 and 2003 (October) 
Number of tariff lines tarifaires  
Note: 
Source  : Percentage
Number of lines (as a percentage of total)
Cumulative percentage (right-hand scale)
2003 1997  
 
 
                                                      
45 For technical reasons relating to the calculation, this  average differs slightly from that calculated at 
the time of the first review of Benin’s trade policy. 
46 WTO (1998). 
47 WTO (1998). WT/TPR/S/131 Trade Policy Review 
Page 38 
  
Escalation of duties actually applied 
 28. When Benin’s trade policy was first reviewed, prio r to the introduction of the CET, the tariff 
structure was very different to that existing in 2004. There was no escalation of duties actually applied 
among the different sectors. As can be seen from Chart III.3, unprocessed and/or semi-processed 
products often showed a high degree of protection, higher than that for unprocessed and/or finished products. 
29. Following the introduction of the WAEMU’s CET, th e contrast with the previous situation is 
marked. Benin is currently maintaining a tariff re gime under which the escalation of the levels of 
protection actually applied to finished products re flects the new priorities of economic development 
policy (Chart III.3); the 1997 tariff focused more on protecting certain unprocessed products produced 
by Benin. Among the exceptions to traditional escal ation are chemicals (semi-processed products at 
average levels lower than those for unprocessed products), metal articles, machinery and equipment 
and non-metallic mineral produc ts (finished products at average levels lower than those for semi-
processed products). 
Other levies and taxes 
 30. Port charges (not taken into account in the above calculations) such as docking and handling 
(CFAF 1,000/t (US$1.5/t)), port commission (CFAF 1,300/t (US$2/t)), fee for placing seals (CFAF 25 
per seal), and the levy of the Benin National Dockers’ Council (CFAF 300/t (US$0.5/t) on exports 
and CFAF 400/t (US$0.7/t) on imports) are cal culated on volume (Chapter IV(5)(iii)(a)). 
31. Since 1 January 2000, a “computer fee” of CFAF 2,000 (US$3) has been levied for each 
customs declaration. This applies to all goods impor ted into Benin and to all goods exported or re-
exported.
48  
Binding of MFN duties 
 
32. Benin has bound 40 per cent of its tariff lin es (Table III.1). During the Uruguay Round, it 
bound agricultural products at a ceili ng of 60 per cent, with the exception of some products (vegetable 
oils (1507-1522), wheat starch (1108.11) and maize starch (1108.12)) bound at a ceiling of 100 per 
cent, and the products included in Schedule XLV III – Dahomey prior to the Uruguay Round, which 
were bound at lower rates (Table AIII.2).49 During the Uruguay Round, duties on 24 industrial 
products in Chapter 2550 (four-digit level) were bound at a ceili ng of 50 per cent; in addition, the tariff 
bindings dating from 1964 range from 4 to 75 per cen t for many industrial products (Table AIII.2). 
Other duties and taxes on imports of these products have been bound at 19 per cent. 
 
 
                                                      
48 Chamber of Commerce and Industry of Benin (undated). 
49 Milk not concentrated or sweet ened, cream not concentrated or sweetened and concentrated milk 
without sugar or with added sugar bound at a rate of 7 per cent, and cereal flour (of wheat, spelt and meslin) 
bound at a rate of 5 per cent. 
50 The tariff lines are: 2502; 2503; 2504; 2505; 2506; 2507; 2508; 2509; 2510; 2511; 2512; 2513; 2514; 
2515; 2516; 2517; 2518; 2524; 2525; 2526; 2527; 2528; 2529 and 2530 (Schedule of Concessions XLVIII). 
 Benin WT/TPR/S/131 
 Page 39 
 
 
 
0 5 10 15 20 25 
All products 
Food products 
beverages & tobacco 
Textiles & clothing  
Wood & articles of 
wood 
Paper  & articles of 
paper, printing & pub - 
lishing 
Chemicals  
Non-metallic 
mineral products  
 Base metals  
Articles of metal,  
machinery & equipment  
Other manufac-  
turing industries  Chart III.3  
Escalation of duties actually applied, 1997 and 2003 (October)
 
Unprocessed 
products  
Semi- processed products
Finished products 
Note: 
Source  :  The groups of products are defined according to the two-digit ISIC.
  WTO Secretariat calculations based on data provided by the authorities of Benin in October 2003.  Agriculture  
Mining & quarrying  
0 5 10 15 20 25 
All products  
Food products  
beverages & tobacco  
 
Textiles & clothin g 
Wood & articles of  
wood 
Paper  & articles of  
paper, printing & pub  
lishing 
Chemicals  
Non-metallic  
mineral products  
 Base metals  
 
Articles of  metal,  
machinery & equipment  
 
Other manufac-  
turing industries  Percentage  
2003 (October)  1997 
 Agriculture  
Mining & quarrying  
 WT/TPR/S/131 Trade Policy Review 
Page 40 
  
 
33. The average rate of customs duties actually app lied is below the levels contained in Benin’s 
Schedule XLVIII under the Uruguay R ound. Nevertheless, if the tariff bindings prior to the Uruguay 
Round are taken into account on a case-by-case basis, the level of duties actually applied by Benin is, 
in many instances, above the bound levels (excludi ng other duties and levies). According to an 
analysis of Benin’s tariff bindings made by the Secretariat using the database compiled for this 
purpose51, it can be seen that the bindings affect 40 pe r cent of Benin’s tariff lines (Table III.1), of 
which 55 per cent concern duties actually applied th at are up to 22.5 percentage points above the 
bound level. This is the case for many Chapters  in the Harmonized System (Table AIII.2), in 
particular Chapters 3 (fish and fish products), 4 (milk and milk products), 34 (soap), 39 (plastics), 
52 (cotton). 54 (man-made fibres), 61 and 62 (clo thing), 64 (footwear), and 84 and 85 (machinery and 
electrical machinery and equipment). 
34. Two members of the WAEMU, namely Côte d’Iv oire and Senegal, which were affected by 
the tariff bindings made by France on behalf of Fr ench West Africa, have already renegotiated the 
tariffs under Article XXVIII since the end of  the Uruguay Round. The WAEMU Commission has 
informed the Secretariat that the renegotiation of tariff bindings for all its member States is under 
consideration and it is still intended to draw up a common list of tariff bindings. 
(b) Excise duty 
35. As part of the harmonization of domestic legislation on customs duty52 in WAEMU member 
countries, tobacco, tobacco products, alcoholic and non-alcoholic beverages (excluding water) and 
petroleum products are mandatorily subject to excise duty in all WAEMU member countries; in 
addition, four products chosen from a common list of nine products – coffee, cola, wheat flour, edible oils and fats, perfumery and cosm etic products, tea, arms and ammunition – may be selected and 
made subject to excise duty. Each member State is  free to fix the amount of excise duty within the 
ranges determined. 
36.
 In Benin, excise duty is imposed on the following products.53 tobacco and cigarettes (15 per 
cent); non-alcoholic beverages54 (10 per cent); alcoholic and spar kling beverages (20 per cent); wheat 
flour (1 per cent); perfumery and cosmetic produc ts (10 per cent); oils and fats (2 per cent); 
hydrocarbons (premium and regular petrol (1.4 per cent);  petroleum and diesel fuel (0.5 per cent);  
and textiles (6 per cent).  Since the first review, th e taxes on cement (1.1 per cent) and soap (10 per 
cent) have been removed. 
37. Excise duty applies to the products in ques tion of any origin (including those from the 
WAEMU), and to domestic products. The amount of excise duty levied on imports is calculated on 
the taxable base of the customs value plus the customs duty itself (MFN or preferential) and the statistical fee. 
                                                      
51 The database of the Consolidated Tariff Schedules (CTS) or Listes Tarifaires Codifiées (LTC) is a 
tool that contains all the specific commitments made by Members without any implications as to the legal status 
of the information (WTO documents G/MA/110 of 31 July 2000 and G/MA/115/Add.2 of 3 December 2003). 
52 Directive No. 3/98/CM/UEMOA. 
53 Ordinance No. 2000-001 of 2 January 2000 and Order No. 104/MFE/DC/SGM/DGID/DGDDI of 
23 February 2000 and the Finance Law for 2004. 
54 Still water is not subject to the tax on beverages. Benin WT/TPR/S/131 
 Page 41 
 
 
(c) Value-added tax (VAT) 
38. Value-added tax (VAT) at a single rate of 18 per cent was introduced in 1991 and applies to 
sales of the majority of goods and services, including those imported.55 Many consumer goods are, 
however, exempt.56 VAT on imports is calculated on the basis of the c.i.f. price plus the import duty. 
The collection of VAT and other domestic taxe s on imported goods is the responsibility of the 
customs administration. There are still common ex emptions such as medicines, pharmaceutical 
products and brand-name drugs for human or veteri nary medicine imported for marketing in Benin57, 
as well as business activities out by small enterpri ses subject to the single professional tax (TPU).58 
39. The customs still levies a standing advance of 3 per cent on industrial and commercial 
profits.59 
40. The harmonization of tax legislation in WA EMU member States has made progress as 
regards VAT, excise duty, the taxation of petroleu m products, the advance on taxes on industrial and 
commercial profits (BIC), the legal, accounting an d statistical framework for government finance60, 
accounting legislation (SYSCOA)61 and the regional financial mark et. Benin continues to apply 
general income tax (IGR), taxes on wages (IPTS a nd VPS), taxes on income from securities (IRVM), 
the single trade tax (TPU) and the single property tax (TFU). 
(d) Duty reductions and exemptions 
41. Benin grants reductions and exemptions from duty under the Investment Code (Chapter 
II(7)(ii)), and also under the Industrial Free Zone re gime of Benin (section 3(iv)) and Chapter II(8)). 
The introduction of the WAEMU Customs Code  did away with the “preferential tariff”62 on raw 
materials, worked or semi-worked products and r ecoverable or non-recoverable packaging, available 
to investors. Regulation No. 4/2001/CM/UEMOA allo ws an exception as regards application of the 
CET on imports of inputs that are taxed at a higher  rate than certain finished products. These are 
allowed under a suspensory customs regime if they  are to be used to manufacture pharmaceuticals 
(Chapter 30 of the HS), books, brochures or printed matter (49 01), certain machinery, appliances and 
                                                      
55 The WAEMU regulations provide for a single VAT rate of 18 per cent. 
56 According to the authorities, the products exempt from VAT under the Finance Law for 2003 were: 
medical products; basic unprocessed food commodities (bread, maize, milk, potatoes and vegetables for planting, millet, sorghum and other cereals except rice, le guminous roots, fruit and vegetables, fish waste, food 
industry waste and breeding animals). At the time of th e first review the following products/activities were also 
exempt: resale in the existing state, medical consultati ons, cement, construction of first residence, printing and 
publication of periodicals, sales by non-profit institu tions, passenger transport firms, financial services, 
transactions subject to registration (for example, transfer of property or life tenancy), construction of low-cost 
housing, medicines and other pharmaceuticals, school boo ks, stamps and stamped paper, water consumption up 
to a certain amount, tobacco, and te lephone calls up to CFAF 10,000. 
57 Decree No. 96-25 of 23 January 1996. 
58 Investment Promotion Centre (2000). 
59 The taxable base is the same as that applied for the VAT. 
60 Directives Nos. 5/97/CM/UEMOA, 6/97/CM/UEMOA, 4/98/CM/UEMOA, 5/98/CM/UEMOA and 
6/98/CM/UEMOA, as amended. 
61 Regulation No. 4/96/CM/UEMOA, as amended. 
62 The preferential tariff involved the following: tax on raw materials, non-recoverable packaging, 0 per 
cent; tax on worked and semi-worked products and rec overable packaging, 5 per cent; VAT of 18 per cent; 
community solidarity levy (PCS) of 1 per cent; standing advance on industrial and commercial profits of 3 or 
5 per cent depending on whether the enterprise was registered in the trade register or was in the informal sector (Investors’ Guide,  July 2000).  WT/TPR/S/131 Trade Policy Review 
Page 42 
  
parts thereof (8432 10 00 00; 8432 30 00 00; 8432 90 00 00; 8437 10 00 00 and 8437 80 00 00).63 
Benin does not appear to have undertaken any studies on the loss in terms of tax revenue as a result of 
applying these reductions/exemptions from duty. 
42. A regime allowing exceptional temporary admission of machinery for enterprises imported in 
order to carry out public works is still in place.64 The percentage of duties and taxes payable upon 
import of the machinery depends on its period of depreci ation, as fixed by an Order, its current state 
(new or used) and the length during which it is to be used in the customs territory. The duties and 
taxes applicable are those listed in the customs tariff.65 
(iv) Licences, prohibitions and other import controls 
43. Some imports are prohibited under internationa l agreements or for security or health 
reasons66, for example, turkey rumps and bovine meat (as of 2000); a temporary ban on the import 
and marketing of poultry was being drawn up in March 2004.67 Measures to control the import of 
certain products, specified in a decree, may be im posed for reasons of security or public health, 
morality or because of their strategic nature.68 
44. All measures prohibiting and imposing quotas for products imported for commercial purposes 
were abolished in 198869 (Chapter IV(4)). Imports of cement appear to have been liberalized but 
nevertheless remain subject to special regulations , as is the case for certain other products (see 
below).70 
45. Some goods can only be imported by authorized importers because of their special and/or 
strategic nature and in order to ensure ade quate supplies on the domes tic market and guarantee 
                                                      
63 In the CET structure pharmaceutical s are considered to be social products in the zero category (no 
customs duty applies) and inputs used to manu facture pharmaceuticals are therefore also exempt. 
64 Order No. 02/MF/DC/DDDI of 9 February 1993. 
65 Annex 1 to Order No. 01/MF/DC/DDDI sets out the list of materials for enterprises allowed 
(Chapters 73, 76, 84, 85, 86, 87, 89 and 90) with their period of depreciation. 
66 Interministerial Order No. 347/MCAT/MDR/M SP/CAB/DCE/DCI of 24 December 1990 and Law 
No. 91/13 of 24 January 1991. 
67 Interministerial Order No. 347/MCAT/MDR/MSP/CAB/DCE/DCI of  24 December 1990 imposing a 
ban the import and marketing of turkey rumps, Interministerial Order 
No. 162/MCAT/MDR/MSP/MFE/DC/DCI/DE of 26 December 2000 imposing a temporary ban on the import, marketing and transit of bovine meat and beef offal a nd products thereof and cattle feed of any origin; and 
Decree No. 91-50 of 29 March 1991 containing regulations on the import of foodstuffs of animal origin. 
68 Imports of products belonging to the following cat egories require an authorization: narcotics; 
psychotropic substances; laboratory reagents; explosives, toxic and corrosive products; products subject to 
spontaneous combustion; inflammable products and fuel; fertilizer of animal origin; radioactive products; and 
liquids that have a flash point. 
69 WTO document G/LIC/N/1/BEN/1 of 10 February 1997; Decree No. 88-292 of 21 July 1988 
abolishing measures prohibiting and imposing quotas on imports; and Interministerial Order No. 008/MCAT/MIPME/MF/DC/DCP. 
70 Interministerial Order No. 008/MCAT/MIPME/MF/ DC/DCP of 8 January 1998 on the selling price 
and requirements for the distribution of cement manufactured in Benin, setting a uniform selling price throughout Benin in order to prevent a sharp rise in pri ces as a result of scarcity. According to the authorities, 
Order No. 034/MICPE/DC/SG/DCCI/SIPSC of 25 June 2002  setting out the requirements for marketing cement, 
specifies that the import, distribution and price of cement are free. The Secret ariat does not have a copy of this 
Order. Benin WT/TPR/S/131 
 Page 43 
 
 
quality. This is currently the case for cement71, pharmaceutical products and brand-name drugs and 
fertilizer. Until 1992, the import of fertilizer was an ex officio  monopoly of SONAPRA (National 
Company for Agricultural Promotion), but imports are currently divided between this company and private importers. Since the first review, imports of telecommunications and electrical equipment 
have been liberalized. Imports of petroleum products and by-products was the monopoly of a State 
enterprise until May 1995.
72 
(v) Technical standards and accreditation procedures 
46. Benin has had its own national standardiza tion system since October 1997, the Benin 
Standardization and Quality Control Centre (CEBENOR)73, which has only been in operation since 
January 2000. The CEBENOR is responsible for administering standardization and the national 
conformity assessment certification system. It  has accepted Annex III to the WTO Agreement on 
Technical Barriers to Trade.74 
47. Benin’s standards apply to both local and imported products. Mandatory standards exist for 
ducts for ICTL- and ICTA-type electrical installati ons; mineral water and spring water; surfaces of 
administrative buildings; management of waste a nd used oils. In addition, there are reference 
standards (based on the Codex Alimentarius, Senegalese standards and the International 
Electrotechnical Commission) for micro-cement t iles, soap, fresh pineapples, blocks of earth 
compressed and stabilized with cement, blocks of earth compressed with cement, cashew nuts, soft 
wheat flour, yam root flour, and reinforcements for reinforced concrete. The conformity of imported 
products with standards made mandatory by regulat ory technical specifications must be certified by 
an organization recognized in Benin.75 
(vi) Sanitary and phytosanitary measures 
48. Benin is a signatory to the Uruguay Round Agr eement on the Application of Sanitary and 
Phytosanitary Measures and was given a period of fi ve years (until 1 January 2000) allowed to least 
developed countries in which to bring any sanitary  or phytosanitary measures that were not in 
conformity and affected imports into line with the provisions of the Agreement. In 1997, Benin 
informed the WTO of its phytosanitary a nd phytopharmaceutical control measures.76 
49. Since the first review, Benin’s activities have ma inly focused on: (i) promoting awareness and 
disseminating information on the Agreement to econom ic operators; and (ii) organizing coordination 
and study meetings for technical officials in government bodies involved in implementing the measures. These have allowed the requirements for implementation to be defi ned and have identified 
                                                      
71 The authorities have indicated that, apart from the three companies producing cement in which the 
State has a holding (Table III.2), other economic operators (in 2004 there were four) have been authorized to 
import and distribute cement; they have not, however, provided any regulations in this respect. 
72 According to the authorities, 18 companies are presently authorized to import and distribute 
petroleum products and by-produc ts. Among these companies five (ORYX, TOTAL, EAO, SHELL and 
ARICOCHE SUPER OIL) import and distribute these products, whereas two (EAO PETROLEUM SA and 
AGP SA) only distribute them. The remaining 10 companies are not yet operational. 
73 Decree No. 97-520 of 17 October 1997, as revised by Decree No. 2002-310 of 11 July 2002. 
74 WTO document G/TBT/CS/N/142 of 14 May 2002. 
75 The organizations currently recognized are the National Centre for Public Works Testing and 
Research (CNER-TP), the Department of Nutrition and Applied Food Science (DANA), the Department of Quality and Packaging Promotion, the Department of En ergy, and the Department of Pharmacy and Diagnostic 
Analysis. 
76 WTO documents G/SPS/N/BEN/1 and 2 of 7 April 1997, G/SPS/N/BEN/2/Corr.1 of 20 May 1997 
and G/SPS/N/BEN/3 and 4 of 29 April 1997. WT/TPR/S/131 Trade Policy Review 
Page 44 
  
the bottlenecks. In the case of professional asso ciations of producers and exporters of fruit and 
vegetables, the information meetings  have focused in particular on  the need to produce in accordance 
with “good agricultural practice” ( GAP) specific to each hor ticultural product in order to minimize the 
danger of pesticide residues in foodstuffs and also in order to be consistent w ith European regulations 
on pesticides and quality standards. A programme to  enhance the technical capacity of phytosanitary 
control units is being implemen ted and covers the building of premises to house the units, the 
furnishing of the necessary human resources, traini ng of technical personnel, evaluation and purchase 
of additional technical equipment so as to promot e more effective and reliable inspection of plant 
products for export and import. At the subregional level, several seminars and training workshops 
have been organized with technical and materi al assistance from organizations such as the 
International Secretariat of the Francophone Business Forum, the WTO, the WAEMU and the 
Pesticides Initiative Programme of the Eur ope-Africa-Caribbean-Pacific Liaison Committee 
(COLEACP-PIP). 
50. Sanitary protection is chiefly the responsibility of the Ministry of Rural Development and the 
Ministry of Health. The sanitary measures in force ap ply to all foodstuffs of animal origin. In addition 
to the ISO 9000 standard, these measures are governed  by the Codex Alimentarius. Control of imports 
involves checking the documentation (sanitary certif icate of origin for the product) and physical 
inspection (organoleptic, visual, microbiological, environmental contaminants). There are specific 
control standards for each category of foodstuff of animal origin. The State’s veterinary services 
inspect animal products using the ISO 9000 standard. 
51. Phytosanitary protection is the responsibility of the Ministry of Agriculture. For phytosanitary 
reasons, the import of plants or plant products may be totally banned or subject to the issue of an import permit. A permit from the Ministry of Agricult ure (Plant Protection Service) is required before 
importing any fresh or chilled fruit or vegetables, ex cept for those from countries in West Africa or 
temperate European countries (defined by Orde r No. 95-128, section II of Annex III), which only 
require a phytosanitary certificate from the country of origin or a re-export certificate in the form 
required by the Rome International Plant Protection Convention (Chapter IV(2)(ii)). According to the 
authorities, the different treatment accorded to produc ts depending on their origin is because of the 
increased risk of importing pests hitherto unknown  in Benin through trade in plants and plant 
products. This risk still exists in the case of exo tic pests introduced from Latin America. Action is 
being taken, however, in each of these fields to update lists of plants a nd plant products and the 
relevant phytosanitary measures. Seven phytosanitary and quarantine control units are at present 
operating for inspecting plants and plant products, carri ed out by sworn agents of the Plant Protection 
and Phytosanitary Control Service. 
52.
 As far as labelling and presenta tion of food products is concer ned, Benin applies the CODEX 
STAN 1-1985 standard. Benin’s regulations require that  indications must be visible and legible and in 
French.77 Inspection posts check that the standard is be ing applied either in the course of routine 
inspections, following a complaint received from consumers or upon request by the economic 
operator so that a record can be kept before the goods are destroyed. Inspection takes place in 
markets, supermarkets, warehouses , in the port and at the border.78 
53. The import, manufacture and use of pesticid es (phytopharmaceutical products) require an 
authorization. Applications for authorization for sa le, testing or approval must be addressed to the 
                                                      
77 Law No. 84-009 of 15 March 1984 and its implementing decree No. 85-242 of 14 June 1985 on 
labelling. 
78 Goods that are frequently controlled are food and prepackaged products such as canned goods, semi-
canned goods, edible pasta, fruit jui ce, syrups, sweetened beverages, beer, alcoholic drinks, dehydrated goods, 
oilseeds, milk and milk products, eggs and egg products. Benin WT/TPR/S/131 
 Page 45 
 
 
National Committee for the Approval and Cont rol of Phytopharmaceutical Products (CNAC). 
Approval is authorized every four years by means of an order from the Minister responsible for agriculture after consideration of the documentati on on the product and a favourable opinion from the 
National Approval Council.
79 
54. Benin also carries out an optional phytosanita ry control on exports as a guarantee of the 
health of plants and plant products exported. Phytos anitary certificates are is sued in accordance with 
international rules and with the regulations in the country of destination. Costs are charged to the 
exporter. 
(vii) Contingency measures 
55. According to the information available to th e WTO Secretariat, Benin does not have any 
domestic legislation on anti-dumping, countervailing or safeguard measures.80 On 23 May 2003, the 
WAEMU adopted a Community Anti-dumping Code app licable as of 1 July 2004, which will take 
effect without requiring ratification in Benin. Th is Code fully incorporates the provisions of the 
relevant WTO Agreement.81 
(viii) State trading 
56. As part of the measures to liberalize the economy, the State is continuing to withdraw from 
certain enterprises in which it has a holding through  privatization, liquidation or closing down of the 
enterprise.82 The State does, however, continue to play  a role guaranteeing or supporting domestic 
production in sectors that are important and/or strate gic for Benin (Table III.2). Since the last review 
of trade policy, and despite the abolition of monopolies on the import of fertilizer (SONAPRA) and 
crude petroleum (SONACOP), as well as the rest ructuring and privatization under way, monopolies 
(for example, cotton fibre, posts and telecommuni cations, radio and television) and an oligopoly 
(cement) (section (2)(iv)) still exist. Some enterpri ses that specialize in certain categories of product 
(for example, brand-name drugs and fertilizer) ar e granted exclusive import rights (section (2)(v)). 
                                                      
79 WTO document G/SPS/BEN/3 and 4 of 29 April 1997. 
80 WTO document G/ADP/N/1/BEN/1 of 29 September 1998. 
81 Regulation No. 9/2003/CM/UEMOA. 
82 According to the authorities, since the first review  of Benin, the closure/liquidation that has occurred 
concerns the Maïserie Bohicon (maize processing), the Zè-Allahé factory (fruit juices) and the Sémé oil field. 
Renovation work is currently under way at the Parakou  factory (cashew nuts), the Natitingou factory (tomato 
concentrate and mangoes) and the Benin Fertilizer Company. WT/TPR/S/131 Trade Policy Review 
Page 46 
  
Table III.2  
State intervention in the economy, 2004 
Company Sector Share of the capital 
held by the State Progress in 
privatization 
Société Nationale pour la Promotion 
Agricole (SONAPRA)  Purchase and sale of cotton fibre 100 per cent Privatization (sale in 
instalments) 
Office National du Bois  (ONAB)   Cutting timber, processing in the 
Saclo sawmill and marketing of 
processed products 35 per cent  Partial privatization (sale 
of the industrial branch 
“Industrie des Bois du Bénin” (IBB) 
Complexe Textile du Bénin (COTEB, 
ex-IBETEX)  Spinning, weaving, finishing, making 
up Public limited company 
under private law in 
which the State, through SONAPRA, holds 54 
per cent of the registered 
capital  
Société des Industries Textiles 
(SITEX) Processing of cotton fibre 
(unbleached) 100 per cent Leasing-management 
process under way 
Société Béninoise des Textiles 
(SOBETEX) Processing of cotton fibre, printing of 
fabric 49 per cent Partial privatization 
planned 
Société Nationale des Boissons (SOBEBRA) Production of beer, sweetened 
beverages and mineral water 8 per cent Partly privatized since 
1992 
Société des Ciments d'Onigbolo (SCO) 
which has become SCB-LAFARGE, currently Complexe des ciments d'Onigbolo (CCO) Cement 50 per cent by the State, 
20-25 per cent of the shares allocated to Benin 
nationals; 5 per cent to 
staff  
Office National de Sécurité 
Alimentaire (ONASA) Food security 100 per cent Restructuring has not yet 
begun 
Société béninoise d'Électricité et d'Eau 
 
 Electricity services 
Water services 100 per cent The process of dividing 
the company and 
granting concessions for 
the electricity branch is 
under way 
Creation of the Société 
Nationale Eau du Bénin 
(SONEB) 
Office des Postes et Télécommunications  Postal services 
Telecommunications 
Cellular telephone service 100 per cent Restructuring under way 
Partial privatization 
planned with the State 
retaining 15 per cent of 
the shares 
Licences granted to four 
operators (Bénincel, Libercom, Telecel et 
Bell-Bénin, Turaya) 
Office de Radio-Télévision du Bénin (ORTB) Radio and television 100 per cen t Restructuring has not yet 
begun 
Office National d'Imprimerie et de Presse (ONIP) Printing and press 100 per cent Restructuring has not yet 
begun 
 Port Autonome de Cotonou  (PAC) Port services 100 per cent Restructuring 
(management contract is 
being given to the private sector) 
Aéroport Airport services 100 pe r cent Restructuring planned 
Société Béninoise des Manutentions 
Portuaires (SOBEMAP) Port services 100 per cent Restructuring not yet 
envisaged 
Conseil National des Chargeurs du Bénin (CNCB) Port services 100 per cent Restructuring not yet 
envisaged 
Table III.2 (cont'd) Benin WT/TPR/S/131 
 Page 47 
 
 
Company Sector Share of the capital 
held by the State Progress in 
privatization 
Organisation Commune Bénin-Niger 
(OCBN) Rail transport Held by both States Process of granting a 
concession for the 
network under way 
Société Nationale de Commercialisation des Produits 
Pétroliers (SONACOP) Marketing of petroleum products 35 per cent  Privatization completed 
(purchased by the 
“Continentale des 
Pétroles et d'Investissements”)  
Hôtel de la Plage Hotel services 100 per cent Privatization has not yet 
begun 
Hôtel Croix du Sud Hotel services 100 per cent Management lease in 
1999, but contract 
currently being 
terminated 
Centre National d'Essais et de Recherches des    Travaux Publics 
(CNERTP) Public works 
 100 per cent Restructuring has not yet 
begun 
Caisse Autonome d’Amortissement  
(CAA) 
 State company managing government 
debt 100 per cent Restructuring not yet 
envisaged 
Société de Gestion des Marchés  
(SOGEMA) 
 Management of markets 
 100 per cent Restructuring has not yet 
begun 
Loterie Nationale du Bénin Lottery  100 per cent; 
restructuring not yet 
envisaged  
Note: The following are the vari ous forms of privatization: 
 - Full privatization (sale of all the capit al and valid shares in the enterprise) 
 - Partial privatization (open to priv ate participation with a State holding) 
 - Lease and management lease for companies or  boards so as to improve their management 
 - Liquidation of companies not deemed to be viable and which w ould not be of interest to the private sector in their current 
state 
 - Rehabilitation or recovery of enterp rises remaining as State enterprises 
 - Prior restructuring of enterprises before  making them into private limited companies 
Source :  Information provided by the Denationalization Opera tions Unit (COD) – Ministry responsible for Planning, 
 Forecasting and Development (MCPPD), (2002). 
 
57. Only certain bodies (public and private) authorized by the State83 may import and sell 
pharmaceuticals.  Generic medicines are supplied to p ublic health centres through the Central Agency 
for the Purchase of Essential Medicines (CAME)84 at prices subsidized through external finance.  The 
Agency has signed an agreement with the Govern ment defining the ways in which it fulfils its 
responsibility of supplying health centres.85 
58.  Benin has not yet notified the WTO of any Stat e trading enterprises within the meaning of 
Article XVII of the GATT.86 
                                                      
83 The following bodies are authorized to import such products:  Société des Pharmacies du Bénin 
(SOPHABE), Centrale d’Achat des Médicaments Essentiels (CAME), Groupement d’Achat des Pharmaciens 
d’Officine du Bénin (GAPOBE), Union Béninoise des Pharmaciens (UBPHAR), PROMO-PHARM, 
Groupement Béninois des Pharmaciens (G.B. PHARM) and certain pharmacies set up in the form of companies. 
84 The CAME is a body governed by priv ate law and subject to State control. 
85 Decree No. 96-25 of 23 January 1996 and WTO (1998). 
86 WTO document G/L/591 of 21 November 2002. WT/TPR/S/131 Trade Policy Review 
Page 48 
  
(ix) Government procurement 
59. The 1996 Government Procurement Code prov ides the legal framework for government 
procurement on behalf of the State, local authoritie s, public institutions, government companies or 
boards, and in 1999 it was given new implemen ting texts relating to various institutional and 
operational aspects.87 The Ordinance covers three types of government procurement: (i) contracts for 
construction or renovation of works of any type; (i i) supplies contracts for purchasing, rental or 
leasing of goods needed for the operation of governme nt services; and (iii) contracts for the supply of 
services. The Code is administered by the Nati onal Government Procurement Commission. Benin is 
not a member of the WTO Plurilateral Agreement on Government Procurement. 
Procedure for awarding contracts  
 
60. The Code provides for three methods of awardi ng contracts: invitation to tender, public 
adjudication and private agreement. In all these case s, the contracting authority, by means of a written 
consultation with at least three persons, must ensure  that a competition is held for candidates capable 
of fulfilling the contract. The award of a contract  by private agreement, except in the case of 
monopolies, does not obviate the need to ensure th at there is a competition among candidates capable 
of fulfilling the contract. The offer accepted is co mpared to those submitted for similar previous 
contracts. During the period 2000-2001, procurement appears to have amounted to CFAF 36,729,485,334 (some US$49 million), of which 64 per cent concerned transport vehicles, 26 per cent works and building, and 9 per cent equipment and office supplies.
88 
61. Basic information concerning the contract – cont ent, method of award, invitation to tender – 
must be published in a national news paper, but does not appear on the Internet.  In the invitation to 
tender, the contracting authority must specify the cr iteria to be used when assessing the bids tender so 
that all candidates possess the same information regarding the methods used to assess and compare 
their bids. Several criteria are taken into account when assessing bids, for example, technical and 
financial criteria and the enterprise’s administrative commitments. 
62. The Code does not contain a preference polic y for enterprises under Beninese law for 
construction contracts subject to invitation to tender nor for suppliers of products of Beninese origin 
or manufacture in the case of contracts for supp lies and services following an invitation to tender 
(Table III.3.). Participation in invitations to co mpete and in contracts for services and supplies 
awarded by direct understanding and financed under the national budget is not limited to enterprises 
established in Benin. 
                                                      
87 Ordinance No. 96-04 of 31 January 1996. The implementing texts are: Decree No. 99-288 (on the 
functioning of the National Government Procurement Commission, departmental commissions and the National Defence Procurement Commission) of 2 June 1999, No. 99-312 (fixing the thresholds, procedures for private 
agreement and consultations, and rules applicable to design contracts), and No. 99-311 (introducing a code of 
ethics and morality in government procurement) of 22 June 1999. 
88 Ministry of Finance and the Economy (2002b). Benin WT/TPR/S/131 
 Page 49 
 
 
Table III.3 
Procedures for awarding gov ernment procurement contracts 
Subject Government Procurement Code (1999) 
Threshold for mandatory 
award of contracts - CFAF 10 million (US$15,300) for contracts for supplies and the furnishing of services on behalf of the 
State or local authorities; 
- CFAF 30 million (US$45,900) for contracts for works awar ded on behalf of the State or public institutions;  
- CFAF 25 million (US$38,300) for contracts for works aw arded on behalf of local authorities or by local 
authorities acting on their own behalf; 
Invitation to tender  - Open; 
- Selective, where the subject of the contract con cerned is only addressed to candidates chosen by the 
“contracting agency”a following a preselection procedure; 
- Open, preceded by preselection; 
- With a competition, where technical, aesthetic or fina ncial reasons justify a special  search for candidates.  
 a The contracting agency is the party which e ngages the contractor to carry out the work.   
Source: Ministry of Finance and the Economy (1996), Code des marchés publics et textes d'application.  
63. All goods and services that are the subject of government procurement with external 
financing are exempt from direct domestic duties a nd taxes (VAT, tax on cement), as well as fiscal 
duty. The reason for this exemption is to allow donors to finance projects “excluding tax”. The exemptions also apply to government purchases us ing domestic financing and procurement covered 
by a privileged regime under the Investment Code.
89 
(x) National content requirements 
64. Requirements concerning the use of products of national origin or from national sources are 
set out in the Investment Code (industrial enterp rises processing agricultural, animal and mining 
products), as well as in provisions concerning en terprises approved under the Industrial Free Zone 
(ZFI) regime (priority given to Benin nationals for permanent jobs, raw materials, equipment and 
supplies of Beninese origin) (Chapter II(7) and (8)).90 Benin has not notified its measures concerning 
trade-related investment. 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Official transit regime 
65. The export regulations draw a distinction betw een exports of domestic products and transit 
trade, which constitutes the second largest source of  export earnings after cotton. It would seem that 
some 20 per cent of customs revenue comes from trans it trade. A large share of this trade concerns 
goods going to Nigeria, which are exported informally.91 
66. The regulations on transit trade are straightfo rward. Importers do not pay import duties and 
taxes, but in principle pay a non-refundabl e deposit equivalent to 0.25 per cent ad valorem , 
corresponding to the guarantee fund established by the ECOWAS. The deposit is paid to the Chamber 
of Commerce and Industry of Benin. The authorities  refuse to allow the transit of goods that are 
banned from import into the country of final destina tion. As was the case at the time of the first 
                                                      
89 Ministerial Order No. 236/MF/DC/DGID/DGDDI of 17 September 1996. 
90 Articles 32 and 48 of Law No. 90-002 containing the Investment Code and Information Note of the 
Ministry of Industry and Trade co ncerning Industrial Free Zones. 
91 According to the authorities, there is no tran sit agreement between Benin and Nigeria, which 
explains the important role played by informal trade between the two countries. WT/TPR/S/131 Trade Policy Review 
Page 50 
  
review of Benin’s trade policy, it would appear that operators continue to get round this ban either by 
declaring transit to another country or by paying import duties for release for consumption in Benin.92 
(ii) Duties and taxes 
67. Since 1 January 2003, certain taxes intended to  reflect the cost of  services furnished 
(statistics, stamp duty) are levied on an ad valorem  basis on goods re-exported or in transit93 
(Table III.4). These duties and taxe s apply to goods of any origin  (intra-WAEMU included), taking 
into account their final destination. 
 
68. Although export duties were abolished in 1993,  a fiscal tax on the export of cocoa beans94, 
crude petroleum and precious metals still seems to apply. Agricultural inputs are not subject to the 
statistical tax, but they must still pay the statistical fee of 1 per cent ad valorem.95 
Table III.4 
Summary of taxes on exports, re -exports and goods in transit, 2004 
(Percentage of c.i.f. value) 
 Road tax   Statistical 
tax     Stamp 
duty  Guarantee 
fund Special re-export tax Total 
Transit with landlocked 
countries 0.85 n.a. n.a. 0.25 n.a. 1.1 
Transit with coastal 
countries 0.85 5 4 0.25 n.a. 10.1 
Re-export 0.85 5 4 0.25 8 18.1 
Simple temporary 
admission 0.85 5 n.a. n.a. n.a. 5.85 
Special temporary 
admission 0.85 5 n.a. n.a. n.a. 5.85 
Domestic products 0.85 n.a. n.a. n.a. n.a. 0.85 
n.a. Not applicable.  
Source : Information provided by the General Cu stoms and Indirect Taxation Department. 
69. Domestic taxes (except for VAT) are not imposed  on products to be exported or re-exported. 
For the time being, there are few industries proc essing imported products for re-export. Measures 
intended to encourage the creation of value added in  products subsequently exported (for example, 
drawback, temporary admission) are in effect. 
                                                      
92 WTO (1998). 
93 Ordinance No. 2000-001 of 2 January 2000 containing the Finance Law for 2000 and on excise duty, 
and Ordinance No. 2002-25 of 31 December 2002 containing the Finance Law for 2003, and Order No. 104/MFE/DC/SGM/DGID/DGDDI of 23 February 2000. 
94 Communication from the Dir ector-General of Customs and Indirect  Taxation to the President of the 
Chamber of Commerce and Industry of Benin of 27 January 2000. 
95 Order No. 1041/MEF/DC/SGM/DGDDI/DAR of 22 September 2003. Benin WT/TPR/S/131 
 Page 51 
 
 
(iii) Export prohibitions and controls96 
70. With a view to preserving natural resources and in the wake of a shortage on the domestic 
market, since 199797 exports of teak in the rough and charcoal have been prohibited98 
(Chapter IV(2)(ii)(a)). On the other hand, exports of sawn teak in th e form of boards, parquet flooring 
and planks are authorized.99 
71. Exports of seed cotton are prohibited. At the time of the first review of trade policy, the 
export of subsistence crops was forbidden for reasons  of food security; according to the authorities, 
this ban was lifted by the Council of Ministers, but  there does not appear to be any text on this 
subject. 
72. The export of precious metals requires approval fr om the Ministry of Finance, except in the 
case of items containing a small quantity of metal, items weighing less than 500 grams or up to 10 gold coins; exports by the Public Treasury or the BCEAO do not require approval either.
100 
(iv) Export subsidies and promotion 
73. Benin considers that it does not have any ex port subsidy scheme inasmuch as support for 
production is difficult to envisage because of its  small budgetary resources. The authorities have 
indicated that they do not provide any direct subsidies for the export of agricultural products.101 The 
Investment Code and the Industrial Free Zone (ZFI) regime do, however, allow a number of 
reductions or exemptions or other fiscal incentiv es (including import duty exemptions) that also 
concern raw materials and packaging to be used in the manufacture of products to be exported 
(Chapter II(7) and (8)).102 The purpose of creating ZFIs, in effect since 1999103 but not yet operational, 
is to help promote and diversify exports, improve the trade balance, earn foreign currency, ensure the 
transfer of technology and know-how, develop services and subcontracting, and create jobs. 
Enterprises approved under the ZFI regime will have  to export 65 per cent of their annual production 
(Chapter II(8)). 
74. The bodies responsible for promoting exports are the Benin Foreign Trade Centre (CBCE), 
the National Export Council (CNEX) and the Chambe r of Commerce and Industry of Benin (CCIB), 
which has an export group. Although the promotion of exports has been declared a priority by the 
Government, the promotion projects implemented to  facilitate and encourage exports have been 
modest.104 
                                                      
96 The measures described in this section also apply to exports to WAEMU partners. 
97 Interministerial Order No. 008/MCAT/MDR/DC/DCE/SRE of 29 July 1997 setting out the 
requirements for the export of t eak and other forest varieties. 
98 The energy biomass (firewood, charcoal and plant waste) accounts for 69 per cent of total energy 
consumed. 
99 WTO (1998). 
100 Investment Promotion Centre (2000) and WTO (1998). 
101 WTO document G/AG/AGST/BEN. 
102 Articles 32 and 48 of Law No. 90-002 containing the Investment Code and Information Note of the 
Ministry of Industry and Trade co ncerning Industrial Free Zones. 
103 Article 5 of Law No. 99-001 of 13 January 1999 containing the Finance Law for 1999. 
104 The projects are: (i) creation of an enterpri ses formality centre (CFE) or “single window”; 
(ii) creation of the Investment Promotion Centre (CP I); (iii) creation of the business opportunities centre 
(OBOPAF); (iv) establishment of sp ecial courts specialized in busines s matters; (v) reduced and simplified 
taxation; and (vi) establishment of the Industrial Free Zone regime. WT/TPR/S/131 Trade Policy Review 
Page 52 
  
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Production support 
75. Since the previous review, Benin has continued to provide producers with support, mainly in 
the form of tax incentives, in order to encour age the development of SMEs and to promote 
cooperative enterprises, as well as enterprises wishing to contribute to economic and social 
development, while at the same time strengthening  the promotion of exports through the ZFI regime 
(sections 2(iii)(d) and (3)(iv) and Chapter II(8)). 
76. Since 1998, the prices of shea nuts, cashew nuts105, coffee, cocoa, and groundnuts for oil mills 
have been liberalized. The prices for cotton and palm oil106 (Chapter IV(2)(ii)(b)), and of inputs are 
the subject of consultation in the “Commission on production factors and marketing of agricultural 
products”107 The Commission fixes the indicative price for these products for the next season. 
 
77. Benin appears to have ceased its policy in  support of the production of seed cotton 
(Chapter IV(2)(iii)). The floor price for buying s eed cotton was guaranteed to producers by the State, 
usually for several seasons in order to shield them from fluctuations in global prices. It is calculated 
according to the balance in the subsector, while at  the same time ensuring that producers earn a 
minimum wage for each day of work equivalent to th e average daily wage for la bour in rural areas. It 
also takes into account the capital invested, the cost of production factors for growing cotton and conditions and prices on the global market.
108 Following the strategy of State withdrawal, the last 
season in which the price was guaranteed was that of 2001-2002. 
78. Currently, the prices for bread, water, elect ricity, petroleum products, school supplies and 
cement are State controlled. The retail price (e specially the profit margin) for pharmaceutical and 
veterinary products is fixed by decree for the whole of Benin, applying the coefficient 1.61 to the ex-
factory price excluding tax; these products are exempt from VAT and fiscal duty.109 The price of 
school books and supplies is subject to a prior approval process, which also applies to cement and pharmaceuticals. During Benin’s first review before the TPRB, as a result of the deregulation efforts 
initiated in 1986, only the (ex-factory wholesale and retail) prices of bread, water, electricity and 
petroleum products (regular petrol and diesel fuel , petroleum oil) were fixed by the Government.
110 
                                                      
105 A floor price or indicative price is set by those working in this sector with arbitration by the 
authorities. 
106 Those working in this sector m eet to fix prices, which are approv ed by the State, but according to 
the authorities it would appear that this mechanism has not functioned since 1 January 2004. The authorities have not provided any relevant regulations. 
107 This Commission groups the various ministries concerned, professional associations and civil 
society represented by the Chamber of Agriculture, the Chamber of Commerce, and the Association of 
Importers-Distributors of Agricultural Inputs. 
108 WTO (1998). 
109 Decree No. 96-25. Wholesale importers must guarant ee a minimum price reduction of 27 per cent to 
dispensaries and 13 per cent to sanitary units of the State. The dispensaries must grant a 10 per cent reduction to 
pharmaceutical depots. 
110 Orders Nos. 86 and 87/MCT/CAT/DCP/SRC of 13 June 1995, 84/MCT/CAT/DCP of 12 June 1995, 
151 and 152/MCT/CAT/DCP of 2 Decembe r 1996; Decree No. 87-96 of 17 Ap ril 1987 and Decree No. 96-25 of 
23 January 1996. According to Ordinance No. 20/PR/MFAEP of 5 July 1967, all prices are free, but may be fixed by decree if necessary. Benin WT/TPR/S/131 
 Page 53 
 
 
79. Electricity rates are determined by the Gove rnment and depend on the type and volume of 
consumption; they penalize small consumers, wh o pay double the rate applicable to industry 
(Chapter IV(3)(ii)(b)). 
(ii) Competition policy 
80. Benin does not have any domestic legislation on competition at the moment; a new draft law 
is being prepared by the relevant authorities, under the coordination of the Ministry of Trade.111 The 
Competition and Pricing Department in the Ministry of Industry, Trade and Employment Promotion, in cooperation with the institutions concerned
112, participates in the work of the tariff commission for 
pharmaceutical products, which determines the pri ces of medicines and pharmaceuticals (with the 
exception of generic medicines). The extent of in formal activities appears greatly to hamper the 
efficacy of intervention as regards trade policy and competition because any measure taken runs the 
risk of being circumvented by the informal sector . Despite the absence of domestic legislation on 
competition, the market situation appears to be competitive for certain goods and services.113 
81. A common policy on competition was adopted within the WAEMU on 1 January 2003, but is 
not yet applied by the WAEMU member countries.114 According to the authorities, dissemination 
efforts are being made. 
82. Anti-competitive practices that are prohibite d within the WAEMU include any agreement 
between enterprises, decisions by associations of enterprises or concerted practices among enterprises 
for the purpose or having the effect of restricting or distorting competition within the Union, as well 
as the abuse of a dominant position. The latter prohibition also covers concerted action among 
enterprises (for example, the merger of two or more  previously independent en terprises) which creates 
or reinforces a dominant position. The WAEMU Co mmission may, however, declare these provisions 
inapplicable if the anti-competitive practice helps to  improve production or distribution of products or 
promote technical or economic progress. Conditions may be imposed on the enterprises concerned in 
order to meet these objectives. These provisions also  apply to State enterprises and enterprises to 
which the member States of the WAEM U grant special or exclusive rights. 
83. It will be necessary to notify the WAEMU Commission of any agreement among enterprises, 
decision by associations of enterprises or concerte d practice among enterprises in order to be exempt 
from the relevant provisions or to  obtain a negative attestation.  The Commission will shortly define 
exemptions by category as regards specialization agreements, research and development agreements 
and transfer of technology agreements. 
84. The Commission may act ex officio  or at the request of an interested party for the purpose of 
suppressing anti-competitive practices. It may orde r the operators concerned to terminate the anti-
competitive practices within a specified period or impose special conditions on them for engaging in their activities, levy fines on the enterprises concer ned, or refer the cases to the WAEMU Court of 
Justice with a view to bringing criminal proceedings. 
                                                      
111 The draft law that was being considered by the Na tional Assembly at the time of the first trade 
policy review was withdrawn because it contained provisi ons relating to anti-competitive practices that were 
within the exclusive purview of the WAEMU Commission. 
112 These are the Pharmacies and Laboratories Depa rtment, the National Association of Pharmacists 
and the Union of Dispensary Pharmacists. 
113 WTO (1998). 
114 Regulation No. 2/2002/CM/UEMOA on anti-competitive practices within the WAEMU and 
relevant procedures, established by Regulation No. 3/2002/CM/UEMOA. WT/TPR/S/131 Trade Policy Review 
Page 54 
  
85. An Advisory Committee on Competition, comprisi ng two officials from each member State, 
will be consulted prior to taking any decision concerning renewal, am endment or revision relating to 
anti-competitive practices within the WAEMU. It will also be consulted on monetary sanctions. 
86. In 2003, a draft law on consumer protection, initiated by the association “ Que choisir Bénin ” 
was transmitted to the Government for further c onsultations before being put before the National 
Assembly. 
(iii) Protection of intellectual property rights 
87. Benin is a member of the African In tellectual Property Organization (OAPI)115, whose 
headquarters are in Yaoundé, Cameroon, and wh ich was established by the Bangui Agreement.116 The 
Bangui Agreement (1977) was revised on 24 Februa ry 1999 and Benin ratified the revised Bangui 
Agreement (1999) on 6 November 2003.117 In undertaking this revision, the member States of the 
OAPI wished “to make its provisions consistent w ith the requirements of international intellectual 
property treaties to which the member States belong,  in particular the TRIPS Agreement; to simplify 
procedures for issuing titles; to broaden the sc ope of protection; and to make good certain legal 
gaps”.118 The terms of protection have been modified in  order to harmonize them with the provisions 
of the TRIPS Agreement. The services in Benin responsible for relations with the WIPO and the 
OAPI are the National Industrial Property Centre (CENAPI) for industrial property (since 1984) and the Benin Copyright Office (BBDA) for copyright and related rights. 
88.
 The revised Agreement and Anne xes I to VIII thereto came into force on 28 February 2002 
following ratification of the Agreement by two thirds of the member States of the OAPI pursuant to 
the provisions of Article 43 thereof.  The Agreem ent applies as a domestic law in Benin and is 
automatically enforceable; there is no domestic le gal instrument for its implementation. The OAPI 
Administrative Council has deferred the entry into for ce of Annexes IX and X, dealing, respectively, 
with layout designs (topographies) of integrated ci rcuits, which are protected under Article 35 of the 
TRIPS Agreement, and new plant varieties, for wh ich patents are required under Article 27 of the 
TRIPS Agreement. For the time being, the OAPI doe s not have the necessary competence to examine 
applications for protection under A nnex IX and the majority of its member States do not have the 
necessary centres of expertise capable of examini ng applications that might be filed under Annex X. 
89. For each of its member States, the OAPI serves as the national industrial property office and 
provides a common system of administrative procedures for registering rights. This responsibility also extends to implementing the provisions of multilateral conventions to which the member States of the 
OAPI are party. The issue of a title by the OAPI automa tically gives rise to rights valid in all member 
States. 
                                                      
115 The other members of the Bangui Agreement (19 77) are Burkina Faso, Cameroon, Central African 
Republic, Chad, Congo, Côte d’Ivoire, Equatorial Guinea, Gabon, Guinea, Guinea-Bissau, Mali, Mauritania, 
Niger, Senegal, and Togo. 
116 The Bangui Agreement replaces the African and Ma lagasy Industrial Prop erty Office, which was 
created in 1962 by the Libreville Agreement. 
117 Decision No. 002/OAPI/PCA of 27 February 2002. 
118 OAPI (undated). Benin WT/TPR/S/131 
 Page 55 
 
 
90. As regards multilateral intellectual property pr otection treaties, since 9 March 1975 Benin has 
been party to the Convention Establishing the World Intellectual Property Organization (WIPO), 
signed in Stockholm (1967). The revised Bangui Agre ement (1999) commits its members to acceding 
to certain intellectual property treaties in force admi nistered by the WIPO (Table III.5). Benin has not 
yet acceded to some of these because no in-depth ex amination of the advantages and disadvantages of 
accession has yet been undertaken. .119 
Table III.5 
Subjects and terms of protection under the revised Bangui Agreement (1999) 
Agreement Bangui Agreement (1999) 
Patents 20 years 
Utility models 10 years 
Trademarks or service marks  10 years, renewable every 10 years 
Industrial designs 5 years, re newable twice for 5 years  
Trade names 10 years, renewable every 10 years 
Appellations of origin 
Literary and artistic property 
  Copyright 
  Films, radio and audiovisual programmes   Photographs 
  Related rights for performances 
  Related rights for phonograms   Related rights for radio broadcasts Layout designs (topographies) of integrated circuits 
Protection of new plant varieties n.a. 
 
Lifetime of the author + 70 years 
70 years 25 years 
50 years 
50 years 25 years 10 years 
25 years 
n.a. Not applicable. 
Source : WTO Secretariat. 
 
                                                      
119 Lisbon Agreement (1958) as revised at Stockholm (1967), Vienna Agreement (1973), Budapest 
Treaty (1977), Nairobi Treaty (1981), and the Internatio nal Convention for the Protection of New Varieties of 
Plants (1961), as revised.