ANNEX 3 
TOGO  Togo  WT/TPR/S/266/TGO/Rev.1 
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  CONTENTS 
 
Page 
I. ECONOMIC ENVIRONMENT 257 
(1) M AIN FEATURES  257 
(2) R ECENT ECONOMIC DEVELOPMENTS  261 
(3) T RADE AND INVESTMENT TRENDS  263 
(i) Trade in goods and services 263 
(ii) Foreign direct investment 263 
II. TRADE AND INVESTMENT REGIMES 267 
(1) G ENERAL FRAMEWORK  267 
(2) R EGULATION OF FOREIGN TRADE  270 
(3) T RADE AGREEMENTS  272 
(4) I NVESTMENT REGIME  272 
(i) Investment code 273 
(ii) Free zones 274 (iii) Provisions on environmental protection and the SME loan guarantee 277 
III. TRADE POLICIES AND PRACTICES BY MEASURE 279 
(1) M
EASURES DIRECTLY AFFECTING IMPORTS  279 
(i) Registration 279 
(ii) Customs procedures 280 (iii) Preshipment inspection and customs valuation 281 
(iv) Rules of origin 282 
(v) Customs levies 282 (vi) Prohibitions, quantitative restrictions and licensing 284 
(vii) Standards, technical regulatio ns and accreditation procedures 285 
(viii) Sanitary and phytosanitary measures 285 (ix) Packaging, marking and labelling requirements 286 
(x) Contingency measures 286 
(xi) Other measures 286 
(2) M
EASURES DIRECTLY AFFECTING EXPORTS  286 
(i) Registration and customs procedures 286 
(ii) Export duties and taxes 287 (iii) Goods in transit 287 
(iv) Export prohibitions and controls 287 
(v) Export subsidies and promotion 288 
(3) M
EASURES AFFECTING PRODUCTION AND TRADE  288 
(i) Incentives 288 
(ii) Competition and price control regime 289 
(iii) State trading, State-owned enterprises and privatization 289 
(iv) Government procurement 291 (v) Protection of intellectual property rights 293 WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
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  Page 
IV. TRADE POLICY AND PRACTICES BY SECTOR 295 
(1) A GRICULTURAL , FORESTRY , FISH FARMING AND LIVESTOCK PRODUCTS  295 
(i) Overview 295 (ii) Coffee and cocoa 298 
(iii) Cotton subsector 299 
(iv) Forestry products 300 (v) Livestock products 300 
(vi) Fisheries products 300 
(2) M
INING AND ENERGY  301 
(i) Petroleum and gas products 302 
(ii) Electricity 303 
(iii) Other mining products 304 
(3) M ANUFACTURING  306 
(4) T ELECOMMUNICATIONS AND POSTAL SERVICES  308 
(i) Telecommunications 308 (ii) Postal services 310 
(5) T
RANSPORT SERVICES  311 
(i) Regulation of air transport 311 
(ii) Maritime transport and port services 312 
(iii) Land transport 314 
(6) T OURISM  315 
(7) F INANCIAL SERVICES  316 
(i) Insurance services 316 (ii) Other financial services 316 
V. AID FOR TRADE 318 
(1) O
VERVIEW  318 
(2) T RADE MAINSTREAMING IN TOGO 318 
(3) S UPPORTING INSTITUTIONAL CAPACITY TO MANAGE AID FOR TRADE  319 
(4) R ECENT AND PLANNED AID FOR TRADE SUPPORT  320 
(i) Aid-for-trade flows 320 
(ii) Aid for trade and tech nical assistance mapping 321 
(iii) Trade-related technical assistance provided by the WTO 322 
(5) R ESULTS OF AID FOR TRADE AND OUTLOOK  323 
 Togo  WT/TPR/S/266/TGO/Rev.1 
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  CHARTS 
 
Page 
 I. ECONOMIC ENVIRONMENT 
 
I.1 Evolution of human development index, 1980-2011, Togo 258 I.2 Structure of trade in goods, 2005 and 2011 265 
I.3 Direction of trade in goods, 2005 and 2011 266 
 II. TRADE AND INVESTMENT REGIMES 
 
II.1 Statistics on the industrial free zone, 2001-2010 277  
IV. TRADE POLICY AND PRACTICES BY SECTOR 
 IV.1 Production and producer price of cotton, 2004-2014 299 
IV.2 Togo's exports of phosphates, 2000-2011 305 
IV.3 Trend in maritime traffic, 2000-2010 313 
 
TABLES 
 
I. ECONOMIC ENVIRONMENT 
 I.1 Basic economic indicators, 2005-2011 258 
I.2 Balance of payments, 2006-2011 262 
 II. TRADE AND INVESTMENT REGIMES 
 
II.1 Directorate-General of Taxation (DGI) fiscal reforms, March 2012 269 II.2 Main trade-related laws and regulations, April 2012 270 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE  
III.1 Customs declarations per channel, 2008-2011 281 
III.2 Interventions by Cotecna, 2007-2011 282 III.3 Special tax on beverage manufacture and marketing, 2012 284 
III.4 Fiscal expenditure, 2005-2011 288 
III.5 State intervention in the economy, 2011 289 
III.6 Applications received by INPIT and transmitted to OAPI, 2006-2011 293 
 IV. TRADE POLICY AND PRACTICES BY SECTOR 
 
IV.1 Principal crops produced, 2005-2010 295 IV.2 Summary of government expenditure on agriculture, 2008-2011 297 
IV.3 Institutions, laws and regulations c oncerning trade in fisheries products 301 
IV.4 Comparative table of average ra tes for telecommunications services 
in the WAEMU area in 2011 309 
IV.5 Basic indicators for telecommunications services, 2007-2011 309 
IV.6 Tourism indicators, 1999 and 2005-2010 315 IV.7 Basic data on decentralized fina ncing schemes, 2003 -2005 and 2010 317 
 WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
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  Page 
 
V. AID FOR TRADE 
 V.1 Aid-for-trade commitments, 2002-2006, and 2007-2010 320 
V.2 Aid-for-trade disbursements, 2002-2006, and 2007-2010 321 
  
APPENDIX TABLES 
 
AI.1 Structure of imports, 2005-2011 329 
AI.2 Structure of exports, 2005-2011 331 
AI.3 Origin of imports, 2005-2011 333 AI.4 Destination of exports, 2005-2011 334 
 Togo  WT/TPR/S/266/TGO/Rev.1 
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  I. ECONOMIC ENVIRONMENT 
(1) MAIN FEATURES  
1. Togo's economy continues to be focused primarily on agriculture, with small, poorly 
mechanized farms.  As a result, performance rema ins heavily dependent on weather factors and the 
world price of cotton, which is still the main c ash crop.  Apart from agriculture, port services and 
phosphate are other assets of the Togolese economy.  T ogo's vulnerability to external shocks is further 
exacerbated by its overdependence on hydrocarbons as th e principal source of energy.  While a recent 
start-up of new generating capacity should enable T ogo to be self-sufficient in electricity as well as 
ensuring a more dependable supply, the country's  production of electricity still relies essentially 
(96.2 per cent) on thermal energy. 
2. Thanks to its deep-water port, the Autonomous Po rt of Lomé, Togo plays an important role in 
the subregion's transit trade.  Moreover, the count ry's subsoil offers significant potential for mineral 
resources in addition to phosphate.  However the in frastructure needed to exploit these assets to the 
full, in particular the road and rail networks, is  not adequate to the task.  The lack of basic 
infrastructure has been exacerbated by a protract ed socio-political crisis (1993-2007), which also led 
to an investment slowdown and the suspension of  economic cooperation with the main development 
partners, including the European Union.  This crisis has also taken its toll on Togo's social indicators:  
its human development level remains below average fo r sub-Saharan Africa (Chart I.1).  The reforms 
initiated as part of the normalization of relations with development partners should enable Togo to 
overcome these deficiencies. 
3. In 2011 the population of Togo was estimated at nearly 6.2 million, of whom 
around 57 per cent were living in rural areas (Table I.1), underlining the importance of agricultural 
activities (including livestock and fishing) as a sour ce of jobs and income.  Since 2006, agriculture 
has increased its share of GDP at the expense of manufacturing and tradable services.  Despite 
developing quite strongly in 2008- 2009, the mining sector continues to be of minor importance in the 
Togolese economy, and its share has not risen significantly in the past six years. 
4. Having attained the completion point under the Heavily Indebted Poor Countries Initiative in 
December 2010, Togo was afforded debt cance llations which have significantly reduced its 
outstanding external debt to GDP ratio (Table I. 1).  Debt relief has freed up internal resources for 
financing large development projects and social programmes.  Nevertheless, Togo continues to 
depend on transfers from abroad, notably deve lopment aid, for its long-term financing. 
5. As a member of the West African Economic and Monetary Union (WAEMU), Togo shares a 
common currency, the African Financial Community franc (CFA franc or CFAF), with the other 
members (common report, Chapter I(1)).  Its pa rticipation in regional groupings, particularly 
WAEMU and the Economic Community of West African  States (ECOWAS), is expected to resolve 
certain aspects of the constraints linked to the sm all size of its market.  The country has assets which 
should enable it to take fuller advantage of the opportunities presented by belonging to these regional 
areas. 
 WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
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  0.300.320.340.360.380.400.420.440.460.480.50
1980 1985 1990 1995 2000 2005 2006 2007 2008 2009 2010 2011Togo
Low human development
Sub-Saharan AfricaChart I.1
Evolution of human development index, 1980-2011, Togo
Source : UNDP.  Viewed at:  http://hdrstats.undp.org.
 
 
Table I.1 
Basic economic indicators, 2005-2011 
 2005 2006 2007 2008 2009 2010 2011a
Miscellaneous        
Population (million) 5.4 5. 5 5.7 5.8 5. 9 6.0 6.2 
 In rural areas (% of total population) 60.1 59.4 58.7 58 57.3 56.6 .. 
Total public debt (% of GDP) .. 94.3 96.2 80.4 84.5 63.1 .. 
Total external debt (% of GDP) .. 67.5 69.9 47.9 51.6 33.2 .. 
Debt servicing (% of exports of goods and services) .. 0.2 1.4 4.8 6.6 2.8 .. 
Gross official reserves (in import months, goods  and services) .. .. .. .. .. .. .. 
Real GDP (US$ million, at 2000 prices) 1, 373 1,426 1,456 1,490  1,540 1,597 1,660 
GDP at market prices (US$ million) 2, 110 2,219 2,531  3,168 3,163 3,186 3,512 Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 259  
 
 
   2005 2006 2007 2008 2009 2010 2011a
Sectoral distribution of GDP (Percentage of GDP) 
Agriculture, livestock, forestry, fishing and hunting .. 36.3 36.0 40.8 42.8 40.7 40.6 
 Agriculture .. 26.1 25.3 31.0 32.9 30.7 30.4 
 Livestock .. 6.5 6.7 6.3 6.5 6.6 6.8 
 Forestry, fishing and hunting .. 3.8 3.9 3.5 3.5 3.4 3.4 
Industry .. 18.3 18.6 18.1 16.0 16.6 17.0 
 Mining and quarrying .. 2.8 2.6 4.2 3.2 2.6 2.9 
 Manufacturing .. 9.2 9.2 8.5 7.9 7.8 7.6 
 Electricity, gas and water supply .. 3.1 3.2 2.7 2.6 2.8 3.0 
 Construction and public works .. 3.2 3.7 2.8 2.2 3.4 3.5 
Services .. 26.7 26.5 23.5 21.6 24.0 23.4 
  Trade .. 11.3 11.2 9.2 7.8 8.9 8.6 
  Transport, storage and communications .. 6.0 5.9 5.2 5.3 5.8 6.1 
  Banking, insurance .. 2.1 2.1 2.1 2.0 2.1 2.1 
  Other tradable services  .. 7.4 7.3 7.0 6.5 7.3 6.6 
  Imputed output of bank services .. -1.8 -1.8 -1.8 -1.8 -1.8 -1.8 
  Non-tradable services .. 10.6 10.1 9.3 11.3 9.6 9.6 
Value Added Tax (VAT) .. 6.5 7.0 6.3 6.2 6.9 6.7 
Import duties and taxes (excluding VAT) .. 3.3 3.6 3.8 3.9 4.0 4.4 
National accounts (Percentage of GDP) 
Final consumption .. 107.3 103.8 99.1 96.9 96.9 92.9 
Private  .. 93.7 91.5 85.7 82.8 84.9 80.9 
Public  .. 13.6 12.3 13.4 14.2 12.1 12.0 
Gross fixed capital formation .. 16.8 14.4 14.3 16.7 18.0 23.7 
 Public .. 12.7 12.4 10.8 10.5 10.1 9.8 
 Private .. 4.1 2.0 3.5 6.2 7.9 13.9 
Variation in inventory .. 0.6 0.2 3.3 2.0 0.8 1.2 
Exports of goods and services .. 43.7 37.3 35.9 37.8 38.6 40.3 
Imports of goods and services .. 68.4 55.6 52.6 53.4 54.3 58.1 WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
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   2005 2006 2007 2008 2009 2010 2011a
Prices and interest rates        
Inflation (CPI, % change) 6.7 2.2 1.0 8.7 3.7 1.4 .. 
Discount rate (end of pe riod, annual percentage) 4.0 4.3 4.3 4.8 4.3 4.3 .. 
Interest rate (term deposit) 3.5 3.5 3.5 3.5 3.5 3.5 .. 
Exchange rates        
CFAF/US$ (annual average) 527.5 522.9 479.3 447.8 472.2 495.3 .. 
Real effective exchange rate (end of period, % change) 1.0 -1.7 0.5 5.5 0.2 -6.1 .. 
Nominal effective exchange rate (end of period, % change) -1.6 -0.7 3.3 3.2 0.5 -4.5 .. 
Public finances (Percentage of GDP) 
Revenue and grants 16.9 18.3 18.4 17.6 21.2 22.3 25.7 
Current revenue 15.7 16.9 16.8 15.6 16.9 18.7 20.3 
Tax revenue 14.6 15.4 16.2 14.9 15.3 15.6 18.7 
Income tax and profits tax  3.9 4.0 3.8 3.3 3.8 3.3 8.2 
Taxes on foreign trade  10.6 11.4 12.4 11.6 11.5 12.4 10.4 
   Grants 1.2 1.4 1.7 2.1 4.3 3.6 5.4 
Total expenditure and net lending 19.7 21.0 19.1 17.9 21.8 21.7 27.0 
  Total current expenditure 19.7 21.0 19.1 17.8 21.8 21.7 17.7 
   Current expenditure 16.5 17.0 17.1 14.3 15.7 14.2 17.7 
        Wages 4.4 5.1 5.3 4.9 6.3 5.2 6.7 
        Transfers and subsidies  2.3 3.8 5.0 3.3 3.4 4.2 6.1 
        Other current expenditure  8.7 7.2 5.8 5.4 5.1 4.7 4.1 
    Interest on public debt 1.0 0.9 1.0 0.8 0.9 1.0 0.8 
 Capital expenditure 3.3 4.1 2.0 3.5 6.2 7.5 9.2 
 Net loans 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Overall fiscal balance (payment order basis, excluding grants) -4.1 -4.2 -2.3 -2.3 -5.0 -3.0 -6.7 
Overall fiscal balance (payment order basis, including grants) -2.9 -2.8 -0.7 -0.2 -0.6 0.6 -1.3 
Change in arrears 1.3 0.3 -0.3 0.0 -0.8 -1.4 -0.1 
Balance, cash basis (excluding grants) -1.5 -2.5 -1.0 -0.3 -1.4 -0.9 -6.8 
Financing 1.5 2.5 1.0 0.2 1.3 0.8 6.8 
 Domestic financing 0.7 2.1 1.0 0.7 1.6 -0.6 18.7 Togo  WT/TPR/S/266/TGO/Rev.1 
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   2005 2006 2007 2008 2009 2010 2011a
 External financing 0.8 0.4 -0.1 -0.5 -0.3 1.5 6.4 
      Debt relief/rescheduling 0.0 0.0 0.0 13.6 0.0 0.0 0.0 
  Errors and omissions 0.0 0.0 0.0 0.0 0.1 0.0 0.7 
.. Not available. 
a Estimates. 
Source : Togolese authorities; BCEAO Statistics  Yearbook 2010; ECOWAS (2010 and 2011), Rapports sur la situation 
économique et fi nancière du Togo, May and July; World Bank, World De velopment Indicators; and IMF, 
International Financial Statistics. 
(2) RECENT ECONOMIC DEVELOPMENTS  
6. The Togolese economy progressed at a generally  sustained pace during 2006-2011 (common 
report, Table I.1), despite a difficult environm ent (catastrophic floods and global food, oil and 
financial crises).  Economic growth has been fost ered by the major political and economic reforms 
undertaken by Togo since the previous review in 2006, and by the resumption of cooperation with the 
international community.  The economic reforms, so me of which were structural, covered several 
fields. 
7. Thus, with a view to enhancing fiscal performan ce, the authorities have reduced the rates of 
certain direct taxes;  exemptions from import du ties and taxes, afforded to imports released for 
domestic consumption (33 per cent of the total in 2009), have also been curbed.1  Although the results 
have been encouraging, Togo continues to rely heav ily on the taxation of foreign trade (Table I.1).  
The country has not yet managed to meet the WAEM U-defined reference thre shold (17 per cent) for 
the tax ratio.  This situation is be lieved to be attributable to the important role played in the Togolese 
economy by agricultural activities (including livesto ck and fishing), which are generally more 
difficult to tax. 
8. The improvement of public finance manageme nt also involved measures relating to the 
planning of priority expenditure, financial contro ls and greater discipline in the award of public 
contracts.  Nevertheless, non-gr ant budget deficits persisted throughout the period 2005-2011, 
because of the scale of public spending linked to the food and oil crises, and to projects aimed at 
improving basic infrastructure.  In general, the fi nancial support given by de velopment partners has 
almost been sufficient to offset  the deficit (Table I.1).  Apart from one slip in 2009, linked to 
recruitment in the education and health spheres, Togo has met the community target concerning the ratio of the wage bill to tax revenue (35 per cent ma ximum);  whether this target will be met in 2011 
remains uncertain. 
9. Togo applies the WAEMU monetary and excha nge policies (common report, Chapter I).  
Inflation, generally moderate, has risen only in isolated instances, essentially as a result of food 
shortages and oil price peaks.  Like other WAEM U countries, Togo has taken exceptional measures to 
curb inflation, in particular by releasing cereal reserves for sale and subsidizing fertilizer and seed 
prices.  The prices of petroleum products and electri city have also been held down artificially, with 
the Government foregoing part of the duties and taxes it should have collected. 
                                                      
1 IMF (2010a). WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
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  10. Substantial non-performing loans, particularly  to public enterprises, accumulated during the 
socio-political crisis, leading the authorities to recapit alize Togo's five main banks in 2008.  The cost 
of this financial restructuring, including the assumption of unproductive debts by the State, was estimated at 6.2 per cent of GDP.  According to th e IMF, the renewed flow of credit to the economy 
has not yet restored the viability of financia l intermediation in Togo, because no fundamental 
operational restructuring has taken place.
2 
11. The balance of payments current account defic it continued to show a downward trend, falling 
from 15.3 per cent to 6.7 per cent of GDP during th e period 2006-2011 (Table I.2).  This trend reflects 
the sustained increase in current transfers and the stability of the trade deficit (goods and services).  
The capital and financial operations account continued to record a surplus balance. 
Table I.2 
Balance of payments, 2006-2011 
(US$ million) 
 2006 2007 2008 2009 2010 2011 
Current account balance -340.3 -215.8 -221.9 -176.7 -199.7 -235.9 
  Balance of non-factor goods and services -546.2 -464.6 -530.7 -493.3 -532.0 -592.8 
     Trade balance -464.4 -395.2 -454.5 -412.1 -454.3 -496.8 
          Exports, goods (f.o.b.) 754.4 676.9 852.9 903.0 976.2 1,104.3 
                   Coffee 3.1 11.2 14.1 14.1 15.3 19.7 
                   Cocoa 15.0 9.4 16.8 33.9 36.1 34.1 
                   Cotton 29.9 25.0 29.7 16.5 18.0 36.7 
          Imports, goods (f.o.b.) -1,218.8 -1,072.1 -1,307.4 -1,315.2 -1,430.5 -1,601.1 
     Net services -81.8 -69.4 -76.2 -81.2 -77.7 -96.0 
                   Transport -164.2 -110.2 -144.0 -142.4 -115.9 -131.2 
                        including:  Freight -142.2 -130.2 -160.1 -154.0 -156.5 -175.7 
                   Travel 15.2 17.5 20.4 21.4 19.6 34.8 
                   Other services 67.1 23.3 47.4 39.8 18.6 0.6 
     Net income -37.8 -30.2 -15.1 -19.0 -23.4 -21.6 
                   Remuneration of employees 28.3 31.3 34.1 32.6 26.7 28.0 
                   Investment income -66.1 -61.6 -49.1 -51.7 -50.3 -49.8 
     Current transfers 243.6 279.0 323.8 335.7 355.8 378.5 
          Government departments 27.4 34.5 50.4 81.2 100.5 105.5 
          Other sectors 216.2 244.5 273.4 254.5 255.2 273.0 
Capital and financial operations account 460.8 201.5 285.1 181.8 262.5 303.1 
  Capital account 64.0 73.3 655.8 135.2 1,388.1 121.2 
  Financial operations account 396.9 128.2 -370.7 46.7 -1,125.6 181.8 
          Direct investment 91.7 49.9 39.8 11.1 48.7 65.1 
          Portfolio investment 58.1 5.0 26.4 -34.7 -7.7 38.4 
          Other investment 247.0 73.3 -436.9 70.3 -1,166.4 78.4 
Errors and omissions 13.4 15.4 19.4 5.5 10.9 0.0 
Overall balance 133.9 1.0 82.5 10.7 73.7 67.2 
                                                      
2 IMF (2011b). Togo  WT/TPR/S/266/TGO/Rev.1 
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   2006 2007 2008 2009 2010 2011 
Indicators (%)       
  Balance of goods/GDP -20.9 -15.6 -14.3 -13.0 -14.3 -14.1 
  Current account balance/GDP -15.3 -8.5 -7.0 -5.6 -6.3 -6.7 
  Overall balance/GDP 6.0 0.0 2.6 0.3 2.3 1.9 
Source : WTO Secretariat calculations, base d on data provided by the BCEAO. 
12. Overall, the Togolese economy remains vulnerabl e to external shocks, including weather 
factors and fluctuations in global commodity prices.  This vulnerability is aggr avated by the lingering 
effects of Togo's protracted socio political crisis .  Given the scale of the investment needed to 
rehabilitate basic infrastructure and expand social ser vices, in the medium term the fiscal (non-grant) 
and trade imbalances are very likely to persist.  Recourse to external financing, including support 
from development partners, still appears to play a v ital role in the acceleration of economic activity. 
(3) TRADE AND INVESTMENT TRENDS  
(i) Trade in goods and services 
13. Re-export trade is generally difficult to iden tify owing to the large informal economy.  
According to the available statistics, the struct ure of Togo's imports has not changed significantly 
since 2005 (Chart I.2 and Tables AI.1 and AI.2).   Leading imports include fuel, food products, 
materials and equipment, vehicles, clinker and medici nes.  The boom in the price of oil and foodstuffs 
on international markets between 2006 and 2008 appears to have affected the trend in their respective 
shares of the total value of imports.  The European Union, notably France, is still the main source of 
merchandise imports, followed by China (Chart I.3) .  Imports from Thailand have progressed steadily, 
whereas those from Côte d'Ivoire have fluctuated somewhat. 
14. Manufactures account for a significant share of Togo's exports;  the latter include cement, 
fertilizers and articles for the packing of goods.  Ex ports of primary products are based essentially on 
cotton and phosphates, although their respective shar es of total exports have  evolved at different 
speeds.  According to the available statistics, To go exports goods primarily to Africa, especially 
Burkina Faso, Benin, Niger, Ghana and Nigeria.  The strong regional focus displayed by Togo's exports appears to be attributable, in part, to the strength of transit trade.  Also, Togo's exports to 
China have been on a steady upward trend. 
15. In spite of its great potential in the areas of transit trade and port services, Togo is still a net 
importer of services (Table I.2), freight being the primary reason for the deficit;  despite sustained 
progress, the surplus posted by the trav el balance remains relatively modest. 
(ii) Foreign direct investment 
16. Foreign direct investment (FDI) in Togo, at 2.8 per cent of GDP in 2011, continues to fall 
short of its potential.  Despite the consolidati on of macroeconomic stability, the business environment 
remains difficult because of deficiencies in basic infrastructure and constraints on access to credit.  
The State still intervenes in order to guarantee or support domestic production in sectors that are 
important and/or strategic for the country;  the r ecent acceleration of public investment expenditure 
could also crowd out private investment. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 264 
  
  17. During the review period, FDI went primarily to the telecommunications sector, especially for 
the purposes of renewal of mobile telephony licences,  and to the modernization of facilities in the 
Autonomous Port of Lomé.  Portfolio investment reflects the subscription to Togolese Treasury bills 
issued on the WAEMU public securities market. 
 Togo  WT/TPR/S/266/TGO/Rev.1 
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  Chart I.2
Structure of trade in  goods, 2005 and 2011
2005 2011
(a)    Exports (f.o.b.)
Agriculture  
41.1Other manufactured 
articles
7.6
Manufactures 
48.6Iron and 
steel
3.4Textiles
3.0
Chemicals
12.1Machinery and 
transport equipment 
2.9
Mining and 
quarrying
6.5
Other agricultural
0.5Hydraulic 
cements
14.1Articles for the packing 
of goods, stoppers, etc., 
of plastics 
5.5
Other  3.9
Food 
products
9.6
Total:   US$359.9 million Total:   US$865.5 million
(b)    Imports (c.i.f.)
Fuels
29.0Agriculture  
16.3
Mining and 
quarrying
31.1Manufactures
52.6Chemicals
8.1
Other semi-
manufactures
11.0Non-electrical 
machinery 3.2Other consumer 
goods
3.0
Electrical machinery 6.7Automotive 
products  
3.3
Food products
15.5
Agricultural raw 
materials
0.8Other mining and 
quarrying
2.1Other 
manufactured 
articles 6.0Iron and steel 
6.9
Textiles 4.5
Manufactures
64.7
Agriculture  
18.2Food 
products
16.9
Agricultural raw 
materials
1.3Chemicals
9.7
Other semi-
manufactures
14.4Automotive 
products
6.3
Other 
manufactured 
articles 4.2Textiles
5.4Non-electrical 
machinery
6.5
Electrical 
machinery
6.9
Mining and 
quarrying
17.1
Other mining and 
quarrying
1.7Fuels
15.4Other consumer 
goods
5.8
Iron and steel 
5.4
Total:   US$592.6 million Total:   US$1,207.7 millionPercentage
Cotton
31.0
Other 
agricultural
1.5
WTO Secretariat calculations, based on data from UNSD Comtrade database (SITC Rev.3).Agriculture  
30.4Food products
21.5Hydraulic 
cements
27.4Iron and steel
9.0Chemicals
5.2
Manufactures
58.1Textiles 1.4
Source :Cotton 
7.4Articles for the packing 
of goods, stoppers, etc., 
of plastics
8.2
Other manufactured 
articles  4.9
Mining and 
quarrying
11.5Machinery and 
transport equipment 1.9
Other  0
 WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
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  Chart I.3
Direction of trade in goods, 2005 and 2011
2005 2011
(a)    Exports (f.o.b.)
China
12.5
Other
2.5Europe
9.1
Burkina Faso
11.5Other Europe 
3.6Ghana
6.4
Asia
32.8Other Africa
11.9
EU (27)
5.5Africa
54.9
America
0.6Benin 11.2Nigeria
5.3
Niger 8.7Indonesia   4.4
Other Asia
15.9
Total:   US$359.9 million Total:  US$865.5 million
(b)    Imports (c.i.f.)
EU (27)
42.1Africa
17.6China  13.2Other Africa
9.7
Other
3.3Europe
43.0Other Europe
0.9
Asia
23.7 Thaïland  0.7
India  2.4
Other Asia
7.5Ghana
1.3
America
5.7CIS
2.7Middle East
4.1Côte-d´Ivoire
6.5
EU (27)
36.6China
18.1
Asia
32.0
Other
2.1Europe
39.2Africa
13.4Middle East
3.9
Other 
Europe
2.6Other Africa
7.7
Thailand 3.8
Other Asia
7.5
America
6.4CIS
2.9Ghana  3.3Côte-d´Ivoire 2.5
India  2.7
Total:   US$592.6 million Total:   US$1,207.7 millionPercentage
Source :  Europe
10.0
Other
Europe 
0.2Africa
71.6
Other
1.9Niger
3.0
China  2.2
Asia
13.5Ghana
20.3
Other 
Africa
14.2
EU (27)
9.9America
3.1Burkina Faso
18.4Nigeria
4.1
Benin
11.6
Indonesia   0.4
Other 
Asia
10.9
WTO Secretariat calculations, based on data fr om the UNSD's Comtrade database (SITC Rev.3).
 Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 267  
 
 
  II. TRADE AND INVESTMENT REGIMES 
18. During the past two decades, Togo has expe rienced serious political upheaval which has 
delayed its economic development.  The democratic  transition provided for by the 1992 Constitution 
was chaotic, and was marked by violent socio-political unrest.  This led to a decline in foreign aid and 
international cooperation lasting from 1993 until the signature, in 2006, of a global political 
agreement which enabled legislative elections to be  held in 2007, followed by presidential elections 
in 2010.  As a result, official development assistance (ODA) went down from 12 per cent of GDP in 1990 to 2.5 per cent of GDP in 2003, before ri sing from 2007 onwards to reach 18 per cent of GDP 
in 2009 and 15 per cent in 2010. 
19. This difficult socio-political situation went hand in hand with a sharp increase in poverty 
(from 32.3 per cent in 1989 to 61.7 per cent in 2006, and 80 per cent in rural areas).  In order to foster 
a process of national reconciliation which would pave the way for economic growth and poverty 
reduction, in 2009 the Government set up the Trut h, Justice and Reconciliation Commission (CVJR) 
to investigate the causes, scale and consequences of the human rights violations and political violence 
which occurred in Togo between 1958 and 2005. 
(1) G
ENERAL FRAMEWORK  
20. The Constitution ("Loi Fondamentale") of the Re public of Togo, which has been independent 
since 27 April 1960, was adopted by refere ndum on 27 September 1992 and promulgated on 
14 October 1992.  In 2002, the National Assembly  enacted a law amending 34 provisions of the 
Constitution.3  The main amendments concerned the a bolition of the limitation on the number of 
successive terms that the President of the Republic can serve and the lowering of the minimum age to 
run for office in presidential elections;  the creation of a bicameral Parliament composed, in principle, 
of the National Assembly and the Senate (not ye t in place as at March 2012);  the recasting of the 
provisions concerning the Constitutional Court (see below);  and the institution of the office of 
Ombudsman responsible for settling non judicial disputes between citizens and the authorities 
(post not currently filled).4   A Court of Audit was established in 2010. 
21. Under the Constitution, as amended in 2002, the President of the Republic, who is the Head 
of State, is elected by universal suffrage for a renewable term of five years;  presidential elections were last held on 4 March 2010.  The President appoints the Prime Minister and, on the latter's 
proposal, the other members of the Government, and presides over the Council of Ministers.  The current Prime Minister was appointed in Ma y 2010 and the Government of Togo has been in 
place since that time. 
22. The National Assembly has 81 deputies elected for a five-year term by direct universal 
suffrage;  the last legislative elections were held in  2007, and the next are scheduled for October 2012.  
Legislative initiatives and proposals lie with the Council of Ministers and the National Assembly, 
which passes laws, thereby exercising control - in pr inciple - over the actions of the Government.  
The laws passed are sent to the President of th e Republic for promulgation.  The Government may 
request the National Assembly for authorization to adopt by ordinance, valid for a limited period, 
measures that would normally fall within the scope of ordinary law;  in principle, ordinances expire if 
                                                      
3 Law No. 2002-029 of 30 December 2002.  In order to be adopted, proposals for the amendment of the 
Constitution must be approved by a majority of four fifths of the deputies making up the National Assembly. 
4 Organic Law No. 2003-21 of 9 December 2003 on th e status and powers of the Ombudsman, and the 
composition, organization and functioning of his services. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 268 
  
  they are not ratified by Parliament at its next session following their adoption.  However, according to 
the authorities there have been no ordinances since 2005. 
23. The National Assembly is currently the subject of a capacity-building strategy which includes 
training and information seminars for parliamentar ians.  A support unit has been set up to build the 
Finance Committee's capacity to monitor the ma nagement of public finances.  The Finance 
Committee may question government members and business leaders about their management.  
In principle, the National Assembly now passes the Budget Execution Law for the purposes of review 
of the previous year's budget.  In this connection, on e of the Court of Audit's actions has been to draw 
up a report on the execution of the 2007 budget, which the Court found to be compliant in June 2011. 
24. A reform of the civil service and a Justice Modernization Programme are also under way.  
A review of the legal framework of the civil servi ce, a review of structures and working procedures, 
and the introduction of the Internet and Intranet all began in 2009.  Efforts made in respect of the modernization of justice have led to the reform of  the Penal Code, the Code of Criminal Procedure, 
the Code of Civil and Commercial Procedure, the Organic Law of the Supreme Court, and 
administrative law.  According to the authorities,  a multimedia legal documentation centre has been 
opened to the public at the Ministry of Justice.  An initial training programme has been launched for 
members of the judiciary, clerks and officers of the court, and some courts have been provided with 
computer equipment and documentation. 
25. In principle, all acts (laws, ordinances, decr ees, orders, decisions, land title registration 
applications) are published in the Official Journa l.  Publication problems caused by financial 
difficulties have prompted the Government, with  assistance from UNDP, to introduce electronic 
publication.  All legislation is available on an  official website (http://www.legitogo.gouv.tg). 
26. The President of the Republic (or his delegate) negotiates, signs and promulgates international 
treaties and agreements, which must then be ra tified by a law of the National Assembly;  the 
WTO Agreement entered into force in Togo under this procedure.
5  From the time of ratification, 
treaties and agreements take precedence over laws, subject, with respect to each individual agreement 
or treaty, to its being applied by the other party.  These acts are directly applicable as law in Togo and 
enforceable ipso jure .  Under this monist system, the WTO Agreement may be invoked directly in 
judicial proceedings;  however, this has never been the case. 
27. The Constitution enshrines the principle of the independence of the judiciary.6  
The Constitutional Court, establishe d on 22 February 1997, is the guar antor of the constitutionality of 
the law and of fundamental freedoms, and the regul ator of the operation of government institutions;  
there is no appeal against its decisions, whic h are binding on the Government and all other 
administrative and judicial authorities.  Following the constitutional review of 2002, three (currently 
six) of the nine members of the Constitutional C ourt are appointed by the President of the Republic, 
who also appoints the President of the Court.7 
28. The Supreme Court is the highest jurisdiction in the country in judicial and administrative 
proceedings.  The Court of Appeal hears appeals from d ecisions of the courts of first instance in civil, 
commercial and social cases.  It is composed of f our divisions:  the Civil Division, the Commercial 
                                                      
5 Law No. 95-13/PR of 19 April 1995. 
6 Article 113 of the 1992 Constitution. 
7 The number of judges making up the Constitutional Co urt was increased from seven to nine as part of 
the review, with three to be appointed by the President, three by the Assembly and three by the Senate (but in 
practice by the President, in the absence of the Senate, which is not yet sitting). Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 269  
 
 
  Division, the Administrative Division and the Assize Court.  Togo has no commercial court;  business 
disputes are dealt with by the ordinary courts.8 
29. In November 2011 the Government established the Court of Arbitration (CATO), with the 
aim of creating a sounder and more secure legal envi ronment for business.  The CATO, set up by the 
Chamber of Commerce and Industry of Togo (CCI T), is independent;  it offers conciliation and 
arbitration facilities, both domestic and internationa l, to economic operators .  In March 2012 it had 
yet to deal with any cases. 
30. Judges are appointed by the Judicial Service Commission, presided over by the President of 
the Supreme Court.  In June 2011 the Government  placed before the National Assembly a draft 
amendment to the Constitution under which the Preside nt of the Republic would be Chairman of the 
Judicial Service Commission.  In April 2012 this draft amendment had not yet been passed. 
31. In June 2008, the National Audit Office (IG F) was set up as a central service under the 
authority of the Minister responsible for finance9;  the IGF conducts financial and accounting controls, 
audits, and assessments of the administrative and management procedures of national public 
institutions, State-owned companies and any other bodies which are supe rvised by or receive financial 
support from the State or from local authorities.  Th is central service draws up the annual report of the 
IGF.  According to the authorities, the IGF carri ed out 6 missions in 2009, 34 missions in 2010 and 
30 missions in 2011, and the resulting written reports  can be accessed upon application to the Minister 
of Finance. 
32. A strategy for the reform of the Directorate-General of Taxation (DGI) is also being 
implemented (Table II.1). 
Table II.1 
Directorate-General of Taxation  (DGI) fiscal reforms, March 2012  
Objectives of reforms Implementation status 
Make an Order establishing revenue  authority collector posts Done 
Reinforce the strategy concerning taxpaye rs' liability and obligations In progress 
Strengthen the system for the registration of taxpayers  and the assessment of taxes, customs duties and 
charges In progress 
Draw up a tax inspection policy In progress 
Increase the number of administrative assessments of taxes Done 
Reduce the non-declaration rate  Done 
Increase the number of medium-sized enterp rises that are liable to tax In progress 
Set up a Joint Task Force for taxes and customs duties (investigation and intelligence) In progress 
Introduce a DGI Code of Ethics In progress 
Introduce a single tax identification number (IFU) for taxpayers In progress 
Introduce an accounting system for tax and customs revenue in accordance w ith the State chart of 
accounts In progress 
Reconcile phosphate sector sales revenues with  royalties and taxes (ITIE)  In progress 
Place tax declaration forms online In progress 
Develop fiscal civic-mindedness through communication In progress 
Revenue collected to be remitted to th e Treasury on a day-to-day basis Done 
                                                      
8 In view of the shortcomings of the judicial syst em, most - and especially commercial - disputes are 
settled out of court, with or wit hout the intervention of a bailiff. 
9 Decree No. 2008-093/PR of 29 July 2008. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 270 
  
  Objectives of reforms Implementation status 
Produce a monthly report on tax recoveries comp ared with payment requests issued Done 
Undertake a study on the reform of the pr ocedure for obtaining land titles In progress 
Source: Togolese authorities.  DGI website:  www.dgitogo.tg. 
(2) REGULATION OF FOREIGN TRADE  
33. The main function of the Ministry responsible  for trade is to formulate, evaluate and 
implement trade policy.  The Ministry incorporates, inter alia, the Foreign Trade Directorate, which is 
responsible for export promotion as well as for the application of trade-related provisions and the 
negotiation and application of international trade ag reements and treaties;  the Internal Trade and 
Competition Directorate;  the Quality Control and Legal Metrology Directorate;  and the Industry 
Directorate which is responsible, among other thi ngs, for investment (outside the free zones).  
The Ministry of the Economy and Finance also plays an important role, in particular through the tax 
policy, the coordination of the poverty reduction st rategy, and the management of relations with 
ECOWAS.10 
34. The main laws and regulations relating to trade in goods and services are listed in Table II.2.  
Changes to import duties and taxes are generally an nounced by means of a circular issued by the 
Directorate-General of Customs.  Their publication in  the Official Journal is mandatory.  Changes to 
domestic taxes, for example VAT, parafiscal charges, etc., are generally introduced in the framework 
of the Finance Law, but they can be made under an order or decree by the Council of Ministers. 
Table II.2 
Main trade-related laws and regulations, April 2012 
Area Instrument/text (website) 
Customs legislation Law No. 66-22 of 23 December 1966, WAEMU Customs Code 2001  
Mandatory insurance of imported goods Law No. 87-07 esta blishing mandatory goods or cargo insurance at importation 
and the domiciliation thereof 
Tobacco Law No. 2010-017 of 31 December 2010 
National legislation - nati onality and equity capital 
requirement Decree No. 83-62 of 11 April 1983 
Registration of goods Ministerial Order No. 007/MTRH/2000 of 5 September 2000, Decree 
No. 2001-066/PR of 9 March 2001 
Customs valuation Decree No. 94-088/PR of 28 December 1994 
Export controls Decree No. 60/118 of 15 December 1960, Decree No. 46-1474 of 15 June 1948 
and Order No. 707-53/Agro/Cond. of 1 October 1953 
Controls, prohibitions on goods at importation Orders No. 17/MAEP/MCIA of 27 July 2004, No. 18/MAEP/MCIA, 
No. 78/MAEP/MCIA of 25 October 2005, No. 03/MERF/MCITDZF/MEFP of 20 May 2003, and No. 03/MDPRCPSP/MS /MAEP of 10 April 2009, Circular 
No. 007/AD/DG of 9 August 2007 
Customs registration and procedures Or der No. 121-51/AE/PLAN of 14 February 1951 
Taxes, levies and charges General Tax Code (Law  No. 83-22 of 30 December 1983, as revised (most 
recently by the 2011 Finance Law))  
Free zones Law No. 89-14 of 18 September 1989, as revised by Law No. 2011-018 of 
24 June 2011 
Government procurement  Ordinance No. 93-006 of 4 August 1993 and Decrees No. 94-039/PR of 
10 June 1994 and No. 97-003/PR of 8 January 1997, No. 2009-277/PR of 
11 November 2009, No. 2011-054 of 4 May 2011 and No. 2011-059/PR of 4 May 2011 
Law No. 2009-013 of 30 June 2009 
                                                      
10 Viewed at:  http://finances.gouv.tg Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 271  
 
 
  Area Instrument/text (website) 
Standardization Decree No. 83-118 of 21 June 1983, Order No. 027/MISE/CAB of 
28 November 1990  
Procedures and regulations for the establishment of 
private commercial enterprises Nine Uniform Acts of the Organization for the Harmoni zation of Business Law in 
Africa (OHADA) 
State-owned enterprises Privatization of State-owned enterprises Law No. 90-26 of 4 December 1990, Ordinance No. 94-002 and 
Decree No. 94-038 of 10 June 1994 
Competition and prices Law No. 99-011 of 28 D ecember 1999, and Decrees No. 2001-207/PR and 
No. 2001-208/PR of 16 December 2001 
Copyright protection Law No. 91-12 of 10 June 1991 
 
Protection of patents, industrial designs and 
trademarks, new plant varieties Revised Bangui Agreement (1999) 
Law No. 2001-013 of 29 November 2001 
Sanitary measures - animal health Law No. 99-002 of 12 February 1999 
Phytosanitary measures Law No. 96-007 of 3 July 1996, Orders No. 24/MAEP/SG/DA of 
30 October 1998, No. 29/MAEP/SG/DA of 20 September 2004, No. 27/MAEP/SG/DA of 16 September 2004, No. 69/MAEP/SG/CAB/DEP of 
12 December 2006 and No. 43/MAEP/SG/ DEP of 20 April 2007, Service Note 
No. 003/AD/DG of 13 March 2007, Interministerial Order No. 003/MDPRCPSP/M S/MAEP 
Environmental protection Law No. 88-14 of 3 November 1988 
Fisheries Law No. 98-012 of 11 June 1998 
Banking services Central Bank of West Afri can States (BCEAO) and WAMU provisions  
Grassroots savings and loan mutual or 
cooperative institutions  Law No. 95-014 of 14 July 1995 and Decree No. 96-038 of 10 April 1996  
Insurance Insurance Code of the Inter-Afri can Conference on Insurance Markets (CIMA)  
Tourism establishments 
Tour guides 
Tourist agencies Decree No. 89-137/PR of 23 August 1989 
Decree No. 89-138/PR of 23 August 1989 
Decree No. 89-139/PR of 23 August 1989 
Telecommunications Law No. 98-005 of 11 February 1998, amended by Law No. 2004-011 of 
3 May 2004 
Postal services Law No. 99-004 of 15 March 1999, amended by Law No. 2002-023 of 
12 September 2002 
Civil aviation Ordinance No. 15 of 14 March 1975, as revised 
Mining and minerals Law No. 96-004/PR of 26 Fe bruary 1996, amended by Law No. 2003-012 of 
14 October 2003 
Hydrocarbons Law No. 99-003 of 18 February 1999 
Source: Togolese authorities. 
35. Since 2002, Togo's business legal framework has been harmonized with that of the other 
countries of the region through the implementation of  the Uniform Acts of the Organization for the 
Harmonization of Business Law in Africa (OHADA).   As parts of a Treaty, the Uniform Acts 
automatically and directly have legal fo rce in Togo (common report, Chapter II(2)). 
36. When the Government is developing or modi fying its trade and investment policies, it 
consults the private sector, the universities and ot her research organizations on an ad hoc basis. 
37. The principal business support structure is the Chamber of Commerce and Industry of Togo 
(CCIT), a public institution established in its present form in 2007.11  Since 2008, the CCIT has 
included the Centre for Business Formalities (CFE), a body set up in 2000 with the objective of 
                                                      
11 Law No. 2007-006 establishing the Chamber of Commerce and Industry of Togo, adopted on 
10 January 2007.  Viewed at:  http://www.legitogo.gouv.tg/annee_txt/2007/Pages%20from%20jo_2007- 002-8.pdf.  This law replaced Law No. 98-022 of 31 December 1998 on the establishment, organization and 
functioning of the Regional Chambers of Commerce and Industry. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 272 
  
  providing a Single Window for all formalities require d to set up, modify or dissolve an enterprise.12  
The CFE is supposed to bring together, in a single lo cation, all the administrative services involved in 
these formalities.  According to th e available information, the CFE has not made much difference to 
the private sector;  it has not really reduced the ti me needed to set up an enterprise, one reason being 
that the people working there do not have signing authority. 
38. As stated in Togo's Poverty Reduction Strate gy Paper (PRSP), the Autonomous Port of 
Lomé (PAL) and, to a lesser extent, the two airpor ts and the free zone, are key economic assets for the 
country, as the transport auxiliary services, including international transit-related services (handling, 
warehousing, maintenance, freight forwarding, etc.) provided there are viewed by the Government as 
one of the main potential sources of economic grow th and poverty reduction.  Trade policy in these 
sectors - essentially services - is therefore central  to the country's economic development.  
The promotion of trade in agricultural exports and in non-traditional exports such as cement is also 
one of the Government's stated objectives. 
(3) TRADE AGREEMENTS  
39. Apart from the WTO, Togo is a member of several regional trade groupings, including the 
African Union (AU) and the African Economic Co mmunity (AEC) which is associated with it, 
ECOWAS and WAEMU.  This participation, whic h is common to the three countries that are the 
subject of this review, is described in Chapter II of the common report.  Togo receives preferential 
treatment under the EU's "Everything but Arms" initiative (common report, Chapter II).  Similarly, in its relations with the United States, Togo has be en AGOA-eligible since April 2008.  The other 
developed countries grant trade preferences to T ogo in accordance with their national preference 
schemes.  Nevertheless, as discu ssed in the common report, few Togolese exports to these countries 
have received preferential tariff treatment under eith er the AGOA or the EU's "Everything but Arms" 
initiative. 
(4) I
NVESTMENT REGIME  
40. Since 1989, Togo's stated objective has been to  encourage private investment, especially 
foreign investment.  Unfortunately, it has not been  possible for these policies to have the desired 
effect, because of the political crises which have largely discouraged foreign investment and ODA.  
While support from development partners has been in  evidence again since 2007, it is important that a 
simple, stable and transparent legal regime for inv estment and trade, applying equally to all economic 
operators, be put in place in order to promote co mpetition.  However, since 2011 Togo has had three 
main tax regimes:  the ordinary law regime, with tax incentives in the form of investment agreements, 
the 2012 Investment Code, and the 2011 free-zone re gime.  The existence of multiple regimes creates 
a dichotomy within Togo's economy, segmenting the markets and preventing their integration (Chapter IV(3)). 
41. Until 2012, Togo's previous (1989) Investment Code had been in abeyance.
13  This partly 
explains why the General Tax Code contains a series of provi sions designed to generate private 
investment.  Thus, Articles 13 to 91 of the Genera l Tax Code provide for re ductions in corporation 
taxes (IS) to encourage investment, especially in dustrial investment.  By way of example, in 
April 2012, the income tax rate was 30 per cent fo r legal persons, but 27 per cent for "industries" 
                                                      
12 Decree No. 2000-091/PR of 8 November 2000. 
13 Law No. 89-22 of 31 October 1989. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 273  
 
 
  (Article 150);  considerably lower rates are availabl e in the free zone (see below).  Eleven companies 
had establishment agreements offering various concessions.14 
42. In 2012, the highest income tax rate for na tural persons was reduced from 45 per cent to 
40 per cent (payable on annual income in excess of CFAF 15 million, Article 135).15 
(i) Investment code 
43. A new Investment Code was promulgated on 20 January 2012.16  A decree implementing the 
relevant law, a decree on the organization and func tioning of the Investment and Free Zone Promotion 
Agency (API-ZF), and a decree implementing the free zone law and the dissolution of the "SAZOF" 
(see below), were under preparation in April 2012. 
44. The new Investment Code offers guarantees rega rding, in particular, non-discrimination, the 
transfer of capital and of the return on capital, and investment protection from the State for any new 
project or extension of an existing enterprise;  it also contains provisions on dispute settlement.  
Moreover, for the production of goods and services (except in areas specified as being covered by 
other legislation, such as mining, banking and insu rance services, enterprises located in the free zone, 
as well as trading, brokerage and storage of products  other than plant, animal and fisheries products, 
and port or airport infrastructure management, as listed in Article 13), the Code provides for 
"investment development incentives".   
45. In order to qualify for these incentives, the i nvestment programme must be for an amount 
exceeding CFAF 50 million (€76,200), must reserve most of the permanent jobs, as a matter of priority, for Togolese nationals, and must be declar ed under the declaration regime or the approval 
regime.  The approval regime applies if the total i nvestment, including the cost of buildings and civil 
engineering, equipment and intangible fi xed assets, exceeds CFAF 600 million (€915,000).  
One concession which applies regardless of the regime  is a reduced rate of payroll tax (2 per cent 
instead of 7 per cent) on the salaries arising out of the jobs created (Article 24). 
46. The investor must provide the API-ZF with in formation including a lis t of new and imported 
materials and equipment required for the investment, w ith the first set of spare parts, and an indication 
of the nature of the assistance that the investor wi shes to obtain from the Agency (access to industrial 
and agricultural land, public infrastructure, work pe rmits, etc.).  If the application is accepted, an 
investor who applied under the declaration re gime receives a certificate listing the concessions 
granted;  for projects accepted under the approval regime, there is an approval document which sets 
out the concessions.   
47. Under both regimes, these concessions include exemption from VAT and from the IS-IRPP 
(corporation tax-personal income tax;  industrial and business prof its category) advance payment 
normally applicable to imports of items listed in the certificate or approval document.  If they are new, 
imported materials and equipment are exempt from customs duties, but if they are used, a single 
                                                      
14 These companies include:  Lomé Container Term inal, Société d'exploitation hôtelière du Togo, 
Centrale d'achat des médicaments essentiels et génériques du Togo (Togo Central Procurement Agency for 
Essential and Generic Medicines), ENI holdings B.V., Contour Global, POMAR-Togo, SCAN-Togo Mines, M.M.  Mining Holding (Bahamas), SINTO, SE2M Togo and SE3M Togo. 
15 The DGI website contains a version of th e Code which was placed online in March 2011 
(http://www.dgitogo.tg). 
16 Law No. 2012-001 establishing the Investment Code in the Republic of Togo.  In April 2012, this 
text was not yet available online. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 274 
  
  customs duty rate of 5 per cent applies provided that  they do not represent more than 10 per cent of 
the total value of the imports  in question (Article 25). 
48. Reductions in corporation tax (IS) are granted for the first five financial years of operation:  
40 per cent of investment expenditure can be de ducted from the corporation tax base under the 
declaration regime, and 50 per cent under the approval  regime.  By way of example, if an enterprise 
invests CFAF 1 million, it will be able to deduc t CFAF 400,000 (respectively CFAF 500,000) from its 
pre-tax profits.  However, these reductions may not exceed 50 per cent of net taxable profit.  
Corporation tax cuts (of between 2 and 5 per cent)  are granted, based on the number of employees.  
Property tax and business tax relief is also available for regional development purposes (Articles 37 
to 39). 
49. During the start-up period, which may last a maximum of two years under the declaration 
regime and three years under the approval regime, enterprises are exempt from corporation tax, minimum flat-rate tax (IMF), business tax and property tax.   
50. Certain specific concessions relating to the nature  of the activity give pause for thought in the 
light of the various international agreements entered into by Togo:  Article 40, for example, stipulates 
that enterprises which are eligible  for the concessions offered by the Code and which use only "local" 
raw materials receive a 30 per cent reduction in busi ness tax for the first three years of operation.  
Article 43 specifies that any enterprise eligible under the Code receives an additional 5 per cent cut in 
corporation tax if its export turnover represents  at least 25 per cent of its overall turnover 
(excluding VAT). 
51. Article 45 provides for unspecified "special concessions" for enterprises wishing to build 
regional or international administrative headquarters in Togo, which will "operate in Togo on behalf 
of other companies whose headquarters are located outsi de Togo".  In order to acquire this status an 
enterprise must give jobs, in the form of indefinite  contracts, to Togolese nationals, provide them with 
training and ensure the transfer of skills;  once opera tional, the enterprise must carry out international 
financial transactions of at least CFAF 2,500,00 0,000 a year through a commercial bank licensed in 
Togo and spend at least CFAF 500,000,000 a year in Togo. 
(ii) Free zones 
52. Enterprises operating under the export processing industrial free-zone regime enjoy similar 
terms of competition, although they differ from those offered by the new Investment Code.  
As indicated in Chapter IV(3), these tax and other rebates granted under the free-zone regime lead to 
unfair competition with the products of companies established within Togolese customs territory, and 
with products manufactured in neighbouring countries where these free-zone products are also, in 
practice, on sale. 
53. Among the recent changes, Law No. 2011-018 of 24  June 2011 on industrial free zone status 
has, in particular, reduced the period of exemp tion from corporation tax from ten years to five.  
Companies operating under the free zone-regime  belong to the Association of Free Zone 
Companies (ASOZOF). 
54. In principle, enterprises approved for free z one status are required to export their entire 
production abroad, but they can obtain a waiver enabling them to offer 30 per cent (maximum) of their output for sale on the domestic market.  In practice, sales on the domestic market will exceed 
this threshold in the event of shortages at domestic production level (fertilizers, agricultural 
equipment, pharmaceutical products), or in order to  meet input requirements (raw materials or other Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 275  
 
 
  inputs for domestic industry).  These sales are, in principle, subject to an authorization granted by 
joint order of the Minister of Finance and the Minist er responsible for the free zone.  In addition to the 
ordinary customs duties and taxes levied on these products when cleared for consumption in customs 
territory, an additional adjustment used to be ma de to the charges in order to prevent excessively 
unfair competition with the products of companies established within Togolese customs territory.  
Apparently, this adjustment is no longer being made.  
55. The Ministry responsible for industry can gr ant free zone status to any physically and 
separately delimited, enclosed zone, as well as to a ny exporting enterprise which is duly registered in 
Togo (free point)  or is carrying out free zone activities on a pr omotional basis.  The main criteria for 
eligibility for free zone status are:  engagement in  the production of goods or the provision of services 
in one of the allowed categories;  labour-intensive activity;  advanced technology and/or use of local 
raw materials;  international subcontracting;  or  manufacture of inputs for the enterprises mentioned 
above;  export-oriented service enterprises (in par ticular, insurance companies, banks, industrial 
maintenance enterprises, support service enterprise s, shipping agency service providers) or those 
whose activities complement or facilitate those of  exporting enterprises.  International trade and 
brokerage companies, and storage (except where the storage forms an integral part of the industrial 
activity), packing and packaging enterprises ar e excluded from the free-zone regime.  The  Free Zone 
Authority (SAZOF), which is responsible for administ ering the zone, is expected to be replaced by the 
Investment and Free Zone Promotion Agency (API-ZF).  
56. The customs concessions granted are greater than  those provided under the Investment Code, 
and include in particular: 
 
- Exemption from all import duties and taxes, including VAT, on equipment, including 
office furniture, spare parts,  raw materials, semi-finished goods and consumables, 
needed for the installation and operation of the approved enterprise;  
 
 
- a 50 per cent reduction in customs duties and taxes, including VAT, on utility 
vehicles as defined by the implementing decree (not being applied as at April 2012). 
 
57. With regard to the IS (or the IMF)17, approved enterprises enjo y the following concessions: 
- Total exemption for the first five years; 
 
- payment at the rate of 8 per cent from the 6th to the 10th year;  
 
- a 10 per cent rate from the 11th to the 20th year;  and  
 
- a 20 per cent rate thereafter. 
58. Enterprises with free zone status are exempt from the Value Added Tax (VAT) normally 
payable on works and services performed on their behalf.  Dividends tax or tax on investment income (IRCM) is zero for the first five years;  50 per cent of the amount calculated under ordinary law 
conditions from the 6
th to the 10th year;  then calculated by application of ordinary law with effect 
from the 11th year.  Payroll tax (TS) is levied at the reduced rate of 2 per cent (instead of 7 per cent) 
for the lifetime of an enterprise operating under th e free-zone regime.  Enterprises are exempt from 
                                                      
17 As the IMF rate is normally lower than the IS rate, the reduced IMF rate is deducted proportionally 
from the reduced IS rate.  WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 276 
  
  business tax (TP) and property tax for the first five years;  they pay 5 per cent of the amount payable 
under ordinary law from the 6th to the 20th year, and 15 per cent thereafter.  
59. The concessions relating to input and transport costs consist of: 
- A 6 per cent rebate on consumption of Togo Telecom’s fixed-line telephony services;   
 
- in particular, the law allows promoter s to have their own telecommunications 
networks, notably satellite earth stations and microwave systems, to meet their 
specific requirements;  
 
- a concessional water tariff (CFAF 380/m3); 
 
- a concessional electricity tariff (CFAF 73/Kwh + a standing premium); 
 - a concessional rent on land (CFAF 300/m²/year);  and 
 
 - preferential tariffs for port services. 
60. Around 300 approvals were granted between 1990 a nd the end of 2011;  out of this total, 
63 projects were active in April 2012.  More than 90 per cent of free zone enterprises are located in 
and around Lomé.  The statistics (Chart II.1) show a net increase in investment in 2007, and strong 
growth in exports. 
61. Togo has concluded several bilateral investment agreements.
18  It has ratified the Convention 
establishing the Multilateral Investment Guarantee Ag ency (MIGA).  If an investment-related dispute 
cannot be settled amicably, it could be settled by th e competent local court or by arbitration in 
accordance with the relevant OHADA Uniform Act.  The parties may also submit the dispute to the 
International Centre for Settlement of Inv estment Disputes (ICSID) for arbitration.  
The Cotonou Agreement with the EU also lays down principles for the protection of European 
investments in the ACP countries (Articles 260, 261 and 262). 
                                                      
18 These agreements are with Germ any (signed in 1961 and ratified in 1964), Switzerland (signed in 
1964 and ratified in 1966), and Tunisia (signed in 1987). Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 277  
 
 
  020,00040,00060,00080,000100,000120,000140,000160,000180,000200,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010Turnover
Exports
Cumulative investments
ImportsChart II.1
Statistics on the industrial free zone, 2001-2010
Source : Togolese authorities.CFAF million
 
(iii) Provisions on environmental protection and the SME loan guarantee 
62. Since 2006, Togo has had a Framework Law on th e environment, as well as provisions under 
which new investments must be the subject of an environmental impact study.19  All development 
projects must undergo an advance as sessment, while existing craft i ndustry and industrial enterprises 
must be audited.  An environmental compliance ce rtificate is a prerequisite for approval under the 
Investment Code.  About sixty studies have been carried out since 2006.  The cost of these 
assessments, which are carried out by independent firms, is borne by the promoter.  However, few enterprises have understood the advantages of certification. 
63. The National SME Promotion and Financing Guarantee Agency has been operational 
since 2006.
20  This State-financed Agency arranges and guarantees SME loans with the banks.  
According to information obtained, 150 applications  had already been processed by the end of  2011, 
and 80 per cent of them had been successful; to  date, there have been no cases where recourse has 
been sought under the guarantee.  Apparently the guarantee brings the interest rate on loans down 
                                                      
19 Most of the regulations governing this sector are contained in the following legal texts, provided by 
the Togolese authorities:  Socio-economic and Environmental Study Report, final version, March 2011;  Order 
No. 018/MERF of 9 October 2006, setting out the arrangements and the procedures for public information on, 
and participation in, the environmental impact study process;  Order No. 013/MERF of 1 September 2006 on the 
regulations concerning the procedure and methodology for, and the content of, environmental impact studies;  
Law No. 2008-05 of 30 May 2008, establishing a framework law on the environment in Togo. 
20 Decree No. 2006-065/IPR on the establishment, organization and functioning of a national agency to 
promote and provide loan guarantees for small and medium-sized enterprises.   WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 278 
  
  from 10-12 per cent to 8 per cent, and the Agency r eceives commission of 1 per cent of the value of 
the loan. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 279  
 
 
  III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Registration 
64. Natural or legal persons wishing to engage in any foreign trade activity must, in principle, 
hold an importer's/exporter's and shi pper's card (valid for one year, renewable) issued by the Ministry 
responsible for trade.21  The prior formalities to be complete d consist of obtaining an installation 
licence from the same Ministry and the authorizati ons needed for listing in the Trade Register and 
with the Directorate General of Taxation.  An in stallation licence is granted for five years and its 
validity may not exceed the validity of foreigners' re sidence permits.  The obligation to register with 
the Directorate-General of Taxation applies to all traders with turnover of CFAF 30 million or more. 
65. The registration requirements are the same fo r Togolese nationals and for foreigners, but 
citizens of ECOWAS countries pay lower fees.22  Applications, together with the various supporting 
documents23, may be handed in at the single window (Centre for Business Formalities) at the 
Chamber of Commerce and Industry. 
66. For the purposes of the import inspection programm e in Togo (section (1)(iii )), an intention to 
import must be submitted to the liaison bureau of th e company authorized to conduct inspections;  in 
principle, this must be done before the goods leave the country of origin.  This document is valid for 
six months and may be extended for a further six mont hs;  it may also be modified provided that the 
liaison bureau is notified.24 
67. In addition, cargo loaded or unloaded at th e port of Lomé under any customs regime and 
irrespective of its origin/destination must in prin ciple be accompanied by an electronic cargo tracking 
note (BESC), endorsed by the National Shippers’ Council of Togo (CNCT).25  According to the 
Togolese authorities, in practice the BESC is only re quired for imports of goods to be consumed in 
Togo;  goods exported or in transit would appear to be exempt.  This document is required for each 
bill of lading;  the same BESC may be used for a maximum of:  five containers;  300 tonnes of goods 
in bulk;  or one motorized vehicle (number of th e chassis).  For the purposes of issuing the note, the 
                                                      
21 Up to 2008, operators not in possession of importer status were responsible for the majority of 
imports (Joint communiqué from the Ministry of Trade and the Ministry of the Economy and Finance, 
14 February 2008).  Viewed at:  http://www.douanes. tg/fr/index.php?option=com_content&task=view&id=72& 
Itemid=132). 
22 The cost of issuing (renewing) an importer's/exporter's and shipper's card is:  CFAF 15,000 for 
nationals of ECOWAS member countries and CFAF 38,500 for foreigners outside ECOWAS.  The total cost of 
obtaining an installation licence and for registration is CFAF 115,750 (CFAF 102,250 for ECOWAS nationals) for legal persons and CFAF 82,900 (CFAF 69,400 for ECOWAS nationals) for natural persons;  it costs 
CFAF 17,500 (CFAF 9,000 for ECOWAS nationals) to renew an installation licence. 
23 The current lists of supporting documents required can be viewed at the following address:  
http://www.ccit.tg/index.php?option= com_ content&view=article&id=57&Itemid=101. 
24 Online information from Cotecna.  View ed at:  http://www.cotecna.com/COM/Images/ 
Togo-DataSheet-2011.pdf.  
25 Decree No. 2001-066/PR of 9 March 2001 and Ministerial Order No. 007/MTRH/2000 of 
5 September 2000. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 280 
  
  CNCT levies €25 per BESC for goods going from Eu rope and €100 per BESC for the rest of the 
world;  traders are required to set up an electronic account and deposit a minimum of €150.26 
68. A single customs declaration, consistent with  the ECOWAS harmonized model, has been in 
effect in Togo since 1 January 2008.27  The following documents are re quired for customs procedures:  
importer's/exporter's and shipper's card;   bill of lading;  invoice;  freight note;  insurance certificate;  
and, where applicable, an inspection certificate (sect ion (1)(iii));  cargo tracking note;  certificate of 
origin or phytosanitary certificate.  Goods imported for consumption in Togo must be insured by an 
insurer under Togolese law.  Pursuant to the WA EMU provisions (common report, Chapter III(2)(i)), 
importers may opt for the clearance credit procedur e, allowing them to defer the actual payment of 
duties and taxes;  in such cases, 0.25 per cent is added to the amount due.  Clearance credit is granted 
subject to providing a bank guarantee for up to the amount of the security. 
69. Goods under any customs regime must be declar ed in detail by the intermediary of the 
approved customs agent, except for non-commercial ope rations or where there is no customs agent at 
the site of clearance.  Since March 2009, in accordance with the WAEMU provisions (common report, Chapter III(2)(i)), Togo has only authorized lega l persons to act as customs agents;  it has fixed 
the amount of the general guarantee required at th e same level as the minimum community threshold 
(CFAF 25 million).  Customs agents are approved for specified geographical zones, according to their 
physical presence (offices);  their fees are, in principle, regulated. 
(ii) Customs procedures 
70. The transfer of Togo's computerized custom s system to the ASYCUDA++ version in 2008 
has enabled the range of computerized customs operations to be expanded and has introduced 
electronic monitoring of transit.  Currently, this version of the system is operating in a network 
grouping seven customs offices connected to the Directorate-General and covering over 95 per cent of customs revenue.  Customs partners (shipping agents , transporters, customs agents) are connected to 
the system through the Internet;  there is no inte rface or sharing of data between ASYCUDA++ and 
the BESC (section (1)(i)).
28  Furthermore, outages and Internet  breakdowns continue to hamper 
customs clearance procedures. 
71. The computerized customs clearance system in corporates a four-channel risk management 
method:  green (ready for clearance), blue (deferre d control), yellow (inspection of documents) and 
red (physical inspection of the goods).  For channe ls other than the green channel, the system 
randomly assigns a specific customs officer to deal with the declaration.  In non-computerized 
customs offices, the head of the office is responsible for the risk  assessment.  According to the 
statistics available, clearance through the green and red channels is declining, whereas in the blue and 
yellow channels it is rising (Table III.1).  Accordi ng to the authorities, the majority of violations 
concern false declarations of value. 
                                                      
26 The company Phoenix Europe Express has been entrusted with managing the BESC and payments.  
Viewed at:  http://www.phoenix-eur ope.fr/bsc/proceduretogo.php?L=fr. 
27 Directorate-General of Customs.  Decisi on No. 0033/AD/DG of 12 December 2007. 
28 Viewed at:  http://www.douanes.tg/fr/index.php?option=com_docman&task=doc_download&gid= 
127&Itemid=83. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 281  
 
 
  Table III.1 
Customs declarations per channel, 2008-2011 
 2008 2009 2010 2011 
Number of declarations 89,748 106,710 98,997 142,586 
 (%) 
Green 22.03 15.70 16.01 3.29 
Blue 13.98 49.03 44.77 50.61 
Yellow 10.91 14.03 15.91 28.42 
Red 53.08 21.23 23.32 17.68 
Source:  Directorate-General of Customs. 
72. The World Bank's Doing Business 2010  report estimated the average time for customs 
clearance and technical inspection to be three days  for imports, compared to one day for exports;  
handling at the point of arrival or departure extends  this delay by three and four days, respectively.29 
(iii) Preshipment inspection and customs valuation 
73. Goods imported to be released for consumption in Togo, except those coming from the 
ECOWAS area30, are still subject to an inspection programme31;  since 1995, the company Cotecna 
has been responsible for implem enting the programme under a contract.  Togo has not notified the 
WTO of its legislation and administrative proce dures in this respect.  In 2006, compulsory 
preshipment inspection of goods was replaced  by control at the point of arrival.32  The trigger 
thresholds for the programme remain unchanged:   f.o.b. value of at least CFAF 1.5 million 
(for imports by air or sea) and at least CFAF 1 million (imports by land).33  In order to be inspected, 
goods imported by road are transported under the trans it regime to the customs post at Lomé Port for 
customs clearance formalities.34 
74. It is Cotecna's responsibility to control the eligibility of imports, the quality and quantity of 
goods, to check the import price to prevent under-invoicing;  and, as a guide, to determine the basic 
data required for tax assessment purposes (tariff d escription, customs value and origin).  Since 
June 2011, Cotecna has also been responsible fo r introducing and managing an electronic tracking 
system (GPS/GSM GPRS) for vehicles in transit th rough Togolese territory.  Cotecna's fees are paid 
                                                      
29 The data used in the Doing Business 2010  report date from 1 June 2009.  Viewed at:  
http://english.doingbusiness.org/~/media/fpdkm/doing% 20business/documents/profiles/country/TGO.pdf. 
30 Up to 2010, goods from China were also exempt from the programme.  According to the Togolese 
authorities, these goods continue to pose problems of over-valuation and lack of effective monitoring by Cotecna and remain de facto  exempt from the inspection programme. 
31 Decree No. 94-088/PR of 28 December 1994. 
32 Online information from Cotecna.  View ed at:  http://www.cotecna.com/COM/Images/ 
Togo-FactSheet-2011.pdf. 
33 The following are exempt from Cotecna inspection:  imports under the transit and temporary 
admission procedure, live animals, plants, mineral water, cinematographic films, regular newspapers and periodicals, postal and fiscal stamps, stamped paper, banknotes, cheque books, books, brochures and printed 
matter, plans and drawings by architect s, engineers and the like, cartographi c works, waxed fabrics, fancy and 
bazin fabrics, coins, personal effects, used vehicles, donations to the Government and to NGOs, works of art, chilled or perishable products, commercial samples, arms and ammunition, goods forming the subject of 
international invitations to tender, secondary metals, expl osives, personal gifts, postal parcels, goods originating 
in ECOWAS, gold and precious metals, hydrocarbons and petroleum products, and goods imported by diplomatic missions or international organizations. 
34 Service note No. 004/AD/DG of 15 March 2007. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 282 
  
  by the State using a levy on imports, including those from the WAEMU/ECOWAS area 
(section (2)(v)).35  In general, the number of inspections by Cotecna and the related value certified 
showed a sustained increase from 2007 to 2011 (Table III.2). 
Table III.2 
Interventions by Cotecna, 2007-2011 
 2007 2008 2009 2010 2011 
Number of inspection certificates 3,259 3,556 4,673 4,771 4,859 
Value certified (total, CFAF million) 141,209 155,252 186,669 237,209 226,234 
Source:  Directorate-General of Customs. 
75. Like other WAEMU countries, Togo is supposed to apply the WTO Customs Valuation 
Agreement (common report, Chapter III(2)(i)), a lthough in practice it continues to encounter 
problems and no relevant notification has been submitte d to the WTO.  The authorities continue to use 
minimum values to combat under-invoicing;  the list of imports concerned contains over 110 tariff 
lines36 and has not been harmonized with the rele vant WAEMU provisions.  In addition, since 
December 2008, determination of the customs value of imported vehicles has been entrusted to the 
Togolese Valuation and Control Company (COTEC).  According to the authorities, COTEC's services 
have helped to bring about a noti ceable increase in fiscal revenue from used vehicles, particularly by 
combating fraud concerning the age of the vehicles.37 
(iv) Rules of origin 
76. WAEMU's rules of origin, which have been almost entirely duplicated by ECOWAS, apply at 
the national level in Togo (common report, Chap ter III(2)(iii)).  Approval procedures for the 
two preferential schemes are managed by the National Approval Committee;  certificates of origin are issued by the Ministry responsible for industry and stamped by the Customs Administration. 
(v) Customs levies 
(a) Overview 
77. Togo applies the WAEMU CET and other community duties and taxes (common report, 
Chapter III(2)(ii)(a) and (b));  since 2005, the EC OWAS community levy has been applied on a 
provisional basis at a higher rate (1 per cent instead of 0.5 per cent) in order to pay off arrears.  
The Togolese authorities state that they have never imposed the special import tax (TCI);  the degressive protection tax (TDP) was phased out within the deadline set by WAEMU.  Imports of 
products originating in the WAEMU/ECOWAS area ar e eligible for community preferential schemes 
(zero duty).  In addition, Togo still gives a 5 per cent reduction on the amount payable for import duties and taxes on non-approved originating indus trial goods, even though WAEMU abolished this 
provision in 2003.
38 
                                                      
35 No details on the terms for remuneration were provided.   
36 Certain minimum values depend on the brand and other specifications for the product concerned. 
37 Online information from the Customs.  Viewed at:  http://www.douanes.tg/fr/index.php?option= 
com_docman &task=doc_download& gid=127&Itemid=83. 
38 The customs value of imports that benefited from this reduction from January 2008 to February 2012 
amounted to CFAF 190,725,653. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 283  
 
 
  78. In addition to the community levies, imports under the common release for consumption 
regime are subject to an inspection and verification fee (0.75 per cent of the c.i.f. value) used to 
finance the import inspection programme (section (2 )(iii));  and to the infrastructure protection 
tax (TPI), of CFAF 2,000/tonne (undivided).  Customs stamp duty is levied on goods imported under 
any conditional relief procedure and amounts to 4 per cent of the amount that would normally be 
imposed for the statistical fee and the TPI.  In  addition, CFAF 5,000 is payable for submitting 
customs declarations as a customs computer fee.39 
(b) Bindings 
79. Togo's bindings derive entirely from the Uruguay Round and only concern 845 lines, 
or 14.8 per cent of the total number of lines (com mon report, Table III.1).  In fact, Togo bound 
customs duties applicable to agricultural products at a uniform rate (80 per cent), together with those 
on items of HS Chapters 43 (raw fur skins, with a few exceptions), 75 (nickel and articles thereof) 
and 78 (lead and articles thereof).  Its tariff bind ings therefore cover less than 1 per cent of 
non-agricultural products. 
80. As regards other duties and taxes, Togo bound th e rates of three specific levies (including the 
fiscal duty) in effect at that time:  the statistical tax (3 per cent);  the toll on maritime freight 
(CFAF 200 per undivided tonne), curren tly applicable to goods under a conditional relief regime;  and 
the customs stamp duty (4 per cent).  This raises cer tain problems in relation to the regime applied. 
(c) Internal taxes 
81. Togo applies VAT at a single rate of 18 per cent with a unified taxable threshold of 
CFAF 30 million for goods and services.  According to the authorities, the WAEMU provisions on 
the tax base and common exemptions (common re port, Chapter III(2)(ii)(d)) are also observed. 
82. Togo imposes excise duty on the import and co nsumption of the following products, in 
accordance with the community provisions in this r espect:  non-alcoholic beverages, other than water 
(2 per cent);  alcoholic beer (15 per cent);  othe r alcoholic beverages (35 per cent);  tobacco and 
cigarettes (40 per cent);  wheat flour (1 per cent);  edible oils and fats (1 per cent);  perfumes and 
cosmetics (15 per cent);  coffee (10 per cent) ;  biodegradable plastic bags (5 per cent)40;  and private 
vehicles with an engine capacity of 13 h.p. or more (5 per cent).  Non- ad valorem  excise duty is 
imposed on petroleum products, namely:  lead-free pr emium grade petrol (CFAF 57.76/litre);  gas-oil 
or diesel fuel (CFAF 48.06/litre);  kerosene (other than kerosene for household use), aviation fuel, and 
jet fuel (CFAF 59.99/litre);  and fuel, domestic fuel-oil, light and heavy fuel-oil (CFAF 15/litre). 
83. In addition, Togo still imposes a special ta x on the manufacture and sale of beverages 
(TSFCB) at a rate that is lower for local produc ts than for imports, which is contrary to the 
WTO principle of national treatment (Table III.3).  Th is tax applies by bottle or by container and is 
included in the selling price of the beverages.  On the domestic market, this tax is only paid by the 
BB Brewery in Lomé, which is the sole producer  of beverages in the local formal sector. 
                                                      
39 Circular Note No. 003/AD/DG of 26 February 2008. 
40 The production and import of non-biodegradable plastic bags are banned. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 284 
  
  Table III.3 
Special tax on beverage manufacture and marketing, 2012 
(CFAF per bottle or container) 
 Non-alcoholic beverages Fermented undist illed beverages Other alcoholic beverages
Beverage importers 10 25 50 
Local beverage manufacturers 5 5 50 
Source : General Tax Code (Articles 297 to 307). 
84. A standing advance payment on industrial and commer cial profits is still in effect in Togo, in 
accordance with the relevant comm unity provisions.  The basis for this payment is the value 
(including all taxes, except for VAT) of imports and wholesale sales on the Togolese market, as well 
as the supply of services.  The rate currently in effe ct is 1 per cent;  up until 2011, operators with no 
tax registration were subject to a higher rate (5 per cent). 
(d) Duty and tax concessions 
85. Togo gives duty and tax reductions and exem ptions under investment agreements and 
contracts (Chapter II(4)), and under the free zone re gime (Chapter II(5)).  Exemptions also apply to 
diplomatic missions, NGOs, government procurem ent financed from external funds, as well as 
subsistence producers in the agricultural and fisher ies sectors.  According to calculations by the 
Togolese authorities, the amount of fiscal revenue foregone ranged from CFAF 5.8 to 17.5 billion 
yearly over the period 2005-2011 (section (3)(i)). 
(vi) Prohibitions, quantitative restrictions and licensing 
86. Togo's foreign trade is subject to the rules laid  down by WAEMU, in particular with respect 
to prohibitions and controls on importation and tran sit for reasons of public safety, environmental 
protection, morality and human health.  In its late st notification to the WTO, Togo confirmed that no 
products have been subject to import licensing since 17 August 1995.41  However, controls 
(prior approval and/or authorization) still appl y to the following goods, including imports:  
ozone-depleting substances42;  foodstuffs43;  frozen meat products;  arms and ammunition;  medicines 
and narcotics, including their by-products and precu rsors;  and petroleum products.  According to the 
authorities, these control measures are applied uniform ly irrespective of the origin of the imports;  
goods covered by a sanitary or phytosanitary certificate are not exempt from import controls. 
87. In order to combat avian influenza, since October 2005 Togo has banned the import of live 
poultry and poultry meat originating in countries a ffected by the epidemic;  imports from other 
countries are subject to an authorization from the Ministry responsible for livestock and fisheries.44  
For the same reason, all vehicles unloaded in  the Autonomous Port of Lomé must undergo 
disinfection and disinfestation.45  Import bans still apply to turkey rumps46 and products potentially 
contaminated by mad cow disease or dioxin.47 
                                                      
41 WTO document G/LIC/N/1/TGO/2 of 24 May 2011. 
42 Order No. 03/MERF/MCITDZF/MEFP of 20 May 2003. 
43 Order No. 03/MDPRCPSP/MS/M AEP of 10 April 2009. 
44 Order No. 78/MAEP/MCIA of 25 October 2005. 
45 Circular Note No. 007/AD/DG of 9 August 2007. 
46 Order No. 17/MAEP/MCIA of 27 July 2004. 
47 Order No. 18/MAEP/MCIA bans the import of poultry, eggs and their by-products, bone meal and 
bone meal-based cattle feed from Belgium. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 285  
 
 
  (vii) Standards, technical regulations and accreditation procedures 
88. In 2009, Togo adopted a structured national fra mework to govern standardization, approval, 
certification, accreditation, metrology, th e environment and promotion of quality.48  According to the 
authorities, this new law is consistent with the relevant WAEMU provisions.  The implementing texts 
for this framework law have yet to be adopted, howe ver, and the relevant structures are not operating.  
Togo does not yet have a relay for the West African Accreditation System grouping WAEMU countries. 
89. Constrained by financial problems, Togo's st andardization activities have not led to the 
adoption of any national standard.  Togo has, howe ver, notified the WTO of a technical regulation 
concerning reinforcing bars allowed onto the Togolese market, which refers back to an international 
standard that determines the physical and m echanical specifications for reinforcing bars.
49  O t h e r  
technical regulations adopted in 2012 concern the production and sale of edible oils and wheat flour 
(which must be enriched with vitamin A), and biodegr adable plastic bags.  In principle, the legal texts 
containing the technical regulations also determine th e criteria for the relevant control and monitoring.  
According to the authorities, such controls are not yet in effect. 
(viii) Sanitary and phytosanitary measures 
90. Togo has not notified the WTO of any sanitary or phytosanitary measures.  The Ministry of 
Agriculture, Livestock and Fisheries (MAEP) is the principal competent authority for animal health, 
phytosanitary protection and the quality of agricultur al products and products of animal origin.  
The Ministry of Health is in charge of sanitary pr otection, hygiene and basic sanitation.  Togo still has 
no national SPS committee to coordinate activities re lating to sanitary and phytosanitary safety.  
The authorities acknowledge that the control of pr oducts of animal or plant origin released for 
consumption on the domestic market has been somewhat erratic. 
91. In principle, the import or export of plants, seeds and plant material requires prior 
authorization and a phytosanitary certificate from th e MAEP, which is also in charge of approving 
phytopharmaceutical products before they can be sold on the Togolese market;  the list of products 
concerned is drawn up taking into account, inter alia , the need to control the quality and to examine 
the risk of toxicity for persons, animals and the environment.50  Furthermore, importers of 
phytopharmaceutical products mu st obtain professional approval51, which costs CFAF 450,000.52 
92. Any establishment involved in marketing, including import and export, of foodstuffs of 
animal or fish origin must have sanitary approval from the MAEP.53  In addition, a prior authorization 
from the MAEP is required to import live an imals and foodstuffs of animal origin54;  customs 
declarations relating to such products may only be submitted to the customs offices in Lomé Port and 
Lomé Airport.55  Prior authorization from the Minister res ponsible for trade is required before putting 
                                                      
48 Framework Law No. 2009-016 of 12 August 2009. 
49 WTO document G/TBT/N/TGO/1 of 7 December 2011. 
50 Order No. 24/MAEP/SG/DA of 30 October 1998. 
51 Order No. 29/MAEP/SG/DA of 20 September 2004. 
52 Order No. 27/MAEP/SG/DA of 16 September 2004. 
53 Approval is valid for one year (renewable);  Togolese-registered fishing vessels are also subject to 
approval.  There are technical and health inspecti ons twice yearly (Order No. 43/MAEP/SG/DEP of 
20 April 2007). 
54 Order No. 69/MAEP/SG/CAB/DEP of 12 December 2006. 
55 Service Note No. 003/AD/DG of 13 March 2007. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 286 
  
  on the Togolese market foodstuffs intended for human or animal consumption and designated by a 
trademark or a name.56  This authorization is valid for one year (renewable);  applications must 
contain, inter alia , a sanitary, phytosanitary or health certifi cate issued in Togo and proof of payment 
of CFAF 15,000 (per product concerned). 
(ix) Packaging, marking and labelling requirements 
93. Tobacco products to be sold in Togo must be in packets which indicate "Only authorized for 
sale in Togo" in indelible and highly visible font, which may not be less than 5 mm high.57  Packets 
for consumption in Togo must contain 20 cigare ttes or 10 grams (minimum) of finely shredded 
tobacco and must bear a health warning on the two widest sides.58  The warning must be printed in 
indelible and fully legible font and cover at least 50 per cent of the surface in  question.  In addition, 
the layout and labelling of the packets may not cont ain words such as "low tar content", "light", 
"ultra-light", "smooth" or any other term, i rrespective of the language, likely to encourage 
consumption of tobacco.  In addition to th ese corrective measures concerning the goods and 
possession of a seller's installation permit, failure to comply with the requirements may lead to a fine 
of CFAF 500,000 to CFAF 10 million and/or a term  of imprisonment of one month to one year. 
(x) Contingency measures 
94. Togo has no domestic legislation on anti-dumping, countervailing or safeguard measures;  in 
principle, the relevant WAEMU provisions (c ommon report, Chapter III(2)) apply in Togo.  
According to the authorities, Togo has never taken any such measures. 
(xi) Other measures 
95. Togo applies the international trade sanctions a dopted by the United Nations or the regional 
bodies to which it belongs.  According to the authorit ies, Togo does not take part in barter trade and 
has not signed any agreement with foreign government s or companies with a view to influencing the 
volume or value of goods a nd services exported to Togo. 
96. There are requirements on buffer stocks for petroleum products and some cereals.  
In addition, the Investment Code gives incen tives to companies using local raw materials 
(Chapter II(4)). 
(2) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Registration and customs procedures 
97. With the exception of the electronic cargo track ing note, the registration formalities required 
to import goods for commercial purposes (section (2)(i)) also apply to exports.  A detailed declaration 
must be submitted to Customs for all exports.  The conditions relating to the use of approved customs 
agents are generally identical to those for imports ;  the Ministry of the Economy and Finance may 
authorize exporters to make their own declara tions.  The community provisions concerning the 
repatriation of earnings and their conversion in to CFA francs are in force (common report, 
Chapter III(3)(i)). 
                                                      
56 Interministerial Order No. 003/M DPRCPSP/MS/MAEP of 10 April 2009. 
57 Law No. 2010-017 of 31 December 2010. 
58 The list of admissible health warnings, in addition to the warning "Tobacco is seriously harmful to 
health" is still being debated.  Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 287  
 
 
  (ii) Export duties and taxes 
98. "Exports costs" have to be paid on the e xport of precious and semi-precious mineral 
substances.  The amount payable is set at 4.5 per cent of the corresponding official value, namely:  
diamonds (CFAF 5,000/gram), gold (CFAF 1,000/ gram), and other mineral substances 
(CFAF 100/gram). 
99. Agricultural, livestock or fisheries products for wholesale sale or export are subject to a levy 
by way of advance payment on income tax or the flat-rate taxes payable in its stead.59  This advance 
payment is levied by the customs services on behalf of  the tax authorities at the time of export and, for 
wholesale sales on the Togolese market, by the buyer.  Th e basis for this levy is the f.o.b. value plus 
customs duties and taxes or the value used as a ba sis for the payment of VAT;  for products exempt 
from VAT, the basis is the amount of the transactio n.  For exports and for wholesale sales on the 
Togolese market by economic operators in possession of  a tax identification number, the rate is 1 per 
cent, or 5 per cent for wholesale sales by operators  that do not have a tax identification number. 
100. A special 1 per cent re-export tax is imposed on the re-export of goods stored in warehouses, 
irrespective of their final destination, although goods in transit are exempt. 
(iii) Goods in transit 
101. There is a non-refundable levy of 0.25 per cent of th e c.i.f. value on goods in transit, paid to 
the guarantee fund managed by Togo’s Chamber of Commerce.  In return, the Chamber of Commerce 
pays the import duty applicable if the goods do not leave Togolese customs territory.  Moreover, Togo is setting up a system for electronic monitoring of goods in transit, whose management has been 
entrusted to Cotecna.  Since January 2012, this sy stem has been operating on a trial basis on certain 
secondary road corridors.  According to the author ities, a customs escort is no longer compulsory. 
(iv) Export prohibitions and controls 
102. Exporters of several local products are subject  to approval procedures.  Commercial sales, 
including exports, of precious and semi-precious mi neral substances require an authorization issued 
by the Minister responsible for mines, for which a bank guarantee of CFAF 20 million is necessary.
60  
The export of rough diamonds from Togo is subject to the Kimberley Process certification system. 
103. There are still packaging and marking requirements in force for exports of coffee61, cocoa62 
and seed cotton63;  exporters of these products must also obtain a quality certificate for each shipment.  
Coffee and cocoa for export must be  packaged in jute sacks (exclusi vely) showing the quality of the 
product and its Togolese origin, as well as the identity of the exporter. 
                                                      
59 Article No. 1458 of the Tax Code. 
60 Interministerial Order No. 020/MME/M EF/MCPSP/2010 of 24 November 2010. 
61 Decree No. 60/118 of 15 December 1960. 
62 Decree No. 46-1474 of 15 June 1948. 
63 Order No. 707-53/Agro/Cond of 1 October 1953. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 288 
  
  (v) Export subsidies and promotion 
104. In 2011, the Togolese authorities formally notified the WTO that it had no laws and/or 
regulations relevant to the Agreemen t on Subsidies and Countervailing Measures64;  the notification 
does not contain any specific confirmation that subsidies do not exist. 
105. The State gives tax concessions to enterprises admitted to the free zone regime, including 
exemption from all customs duties and taxes on capita l goods, raw materials, semi-finished products 
and consumables required for th eir installation and operation.65  The regime also provides for 
preferential rates for port services, telecommunications, electricity and water.  Enterprises approved under the free zone regime must export all their output, but may be given an exemption to sell a 
maximum of 30 per cent on the domestic market, afte r the import duties and taxes applicable have 
been paid. 
106. The tasks of the Foreign Trade Directorate of th e Ministry of Trade are to contribute to:  the 
formulation and implementation of measures to enc ourage production for export and trade promotion;  
organization of and support for trade fairs and si milar events;  and comp ilation, processing and 
dissemination of information on foreign trade and market access opportunities. 
(3) M
EASURES AFFECTING PRODUCTION AND TRADE  
(i) Incentives 
107. Togo grants certain concessions, particularly  tax concessions, under the Investment Code 
(Chapter II(3)), the Mining Code (Chapter IV(3)),  the Hydrocarbons Code (Chapter IV(3)) and the 
free zone regime (Chapter II(4)).  Various support measures, including subsidized prices for fertilizer 
and seeds, are also available to agricultural produc ers within the context of the rural development 
policy and food security (Chapter IV(2)).  Public services such as electricity and water (Chapter IV(3)) also receive government subsidies.   In general, the fiscal cost of duty and tax 
exemptions was higher than that of the fiscal in centives provided in the Tax Code and the various 
investment agreements (Table III.4). 
Table III.4 
Fiscal expenditure, 2005-2011 
(CFAF million) 
Year  Exemptions Incentives Total 
2005 5,001.72 532.31 5,534.03 
2006 4,898.91 4,078.37 8,977.28 
2007 5,447.00 3,233.23 8,680.23 
2008 6,510.90 10,949.98 17,460.88 
2009 9,468.97 5,995.99 15,464.95 
2010 3,254.02 2,594.16 5,848.18 
2011 4,052.81 1,991.63 6,044.44 
Source:  Directorate-General of Taxation. 
                                                      
64 WTO document G/SCM/N/1/TGO/1 of 26 May 2011. 
65 Law No. 89-14 of 18 September 1989, as revised by Law No. 2011-018 of 24 June 2011.  The new 
Law reduced the period for tax exemptions from ten to five years and introduced reductions of the amounts 
owing as tax obligations after the fifth year. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 289  
 
 
  (ii) Competition and price control regime 
108. Togo introduced its competition regime66 before the relevant WAEMU regulations were 
adopted (common report, Chapter III(4)(i));  Togo's legislation has not yet been adapted to the 
community provisions, which should in principl e be applied nationwide.  The Competition 
Directorate in the Ministry responsible for trade should, in principle, keep the WAEMU Commission 
informed of complaints received concerning competition.  According to the Togolese authorities, there were no anti-competitive activities at th e national level during the period under review. 
109. In addition, the National Competition and Consumption Commission, an advisory body 
entrusted with drawing up assessments of the stat e of competition and consumption in Togo, has not 
operated since it was set up on 18 May 2006.
67  The lack of effective competition is obvious, 
particularly on the fixed telephony, Internet, water and electricity distribution markets and in port services. 
110. In Togo, price controls apply to products and services in the following categories:  cement;  
beer;  aerated beverages;  wheat flour;  bread;  fixed telephony;  petroleum products;  butane gas, 
pharmaceuticals;  water;  electricity;  urban and inter-urban passenger transport;  mandatory 
insurance;  airport services;  and certain postal servi ces.  According to the authorities, the principal 
methods of intervention consist of determining minimum and maxi mum prices and profit margins;  
multiplying factors are also used for certain importe d medicines.  The Minister responsible for trade 
may, subject to authorization by the Council of Ministers, take exceptional and temporary measures 
(for a maximum period of six months), including price regulation, when there is a crisis or there are 
supply problems on the domestic market;  during th e period under review, this provision was not 
utilized. 
111. In addition, the purchase price to the producer for seed cotton is determined according to a 
mechanism based on a profitability threshold (Chapt er IV(1)).  A management committee comprising 
producers and representatives of the Nouvelle société cotonnière du Togo implements this mechanism;  the State participates as an observer. 
(iii) State trading, State-owned enterprises and privatization 
112. Togo has not made any notification to the WTO concerning State trading enterprises.  At the 
end of 2008, the State resumed the exclusive right  to import petroleum products, which are imported 
by the Committee responsible for determining their selling price on the domestic market.  
State-owned enterprises also play an important role in several subsectors, having been given exclusive 
rights or de facto monopolies (Table III.5). 
Table III.5 
State intervention in the economy, 2011 
Enterprise State participationa
Area(s) of activity Prerogatives 
2006 2011 
Laboratoire national du bâtiment et des 
travaux publics (LNBTP) 100% 100% Construction, public works;  
civil engineering  .. 
Société des postes du Togo (SPT) 100% 100% Distribution of mail;  banking 
services  .. 
                                                      
66 Law No. 99-011 of 28 December 1999, and Decrees No. 2001-207/PR and No. 2001-208/PR of 
16 December 2001. 
67 Online information.  Viewed at:  http://incsoc.net/pdf/Event-WCD-Togo.pdf. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 290 
  
  Enterprise State participationa
Area(s) of activity Prerogatives 
2006 2011 
Port autonome de Lomé (PAL) 100% 100% Port services  Exclusive rights to bulk 
cargo handling, dredging 
and berthing 
Société de location du ma tériel (SLM) 100% Being 
liquidated Public works .. 
TOGOTELECOM 100% 100% Telecommunications Monopoly of fixed 
telephony 
Banque togolaise pour le commerce et l'industrie (BTCI) 85.2% 85.2% Banking services  .. 
Banque togolaise pour  le développement 
(BTD) 61,8% 61.8% Banking services  .. 
Banque internationale pour l'Afrique 
(BIA-Togo) 35% 60.2% Banking services  .. 
Union togolaise de banque (UTB) 100% 100% Banking services  .. 
Banque populaire pour l'épargne et le 
crédit (BPEC)/Caisse d'épargne du Togo 
(CET) 40.3% 40.3% Banking services  .. 
Société interafricaine de banque (S IAB) 14% 14% Banking services  .. 
Société nationale d'investissement 
(SNI)/Financial Bank 10% 0% Banking services  .. 
Ecobank 5.2% 5.2% Banking services  .. 
Groupement togolais d'assurance (GTA) 67% 67% Insurance .. 
Hôtel 2 février 100% 100% Hotel services .. 
Hôtel 30 août 100% 100% Hotel services  .. 
Hôtel CENTRAL 100% 100% Hotel services  .. 
Hôtel Ibis 100% 100% Hotel services  .. 
Hôtel FAZAO 100% 100% Hotel services  .. 
Hôtel KARA 100% 100% Hotel services  .. 
Hôtel DE LA PAIX 100% 100% Hotel services  .. 
Hôtel LE ROC 100% 100% Hotel services  .. 
Hôtel SARAKAWA 100% 100% Hotel services  .. 
Hôtel TROPICANA 100% Being 
liquidated Hotel services  .. 
Hôtel LE LAC 100% 100% Hotel services  .. 
Caisse de retraite du Togo (CRT) 100% 100% Pensions Only structure for civil 
servants, army personnel, 
and magistrates 
Caisse nationale de sécurité sociale 
(CNSS) 100% 100% Social security Only structure for workers 
in the private sector 
Loterie nationale togolaise (LONATO) 100%  100% Lottery Monopoly of lotteries in 
Togo 
Togolaise des eaux 100% 100% Distribution of water Only supplier of drinking 
water 
Office togolais des phosphates (OTP)/ 
Société nouvelle des phosphates du Togo 
(SNPT) 100% 100% Phosphate mining De facto  monopoly Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 291  
 
 
  Enterprise State participationa
Area(s) of activity Prerogatives 
2006 2011 
Société nationale des éditions du Togo 
(EDITOGO) 100% 100% Printing, publishing, press .. 
Compagnie énergie électrique du Togo 
(CEET) 100% 100% Distribution of electricity Monopoly of the distribution 
of electricity 
TOGOGAZ/AIR LIQUIDE 40% 0% Distribution of butane gas De facto  monopoly  
Société aéroportuaire de Lomé Tokoin 
(SALT) 65% 65% Operation and development 
of Lomé airport Sole manager of Gnassingbé 
Eyadéma International 
Airport at Lomé 
Office national de la pharmacie 
(TOGOPHARMA) 100% Being 
liquidated Pharmacy Given exemption from VAT 
for imports and logistical support for carrying out its 
public service 
responsibilities 
Centrale d'achat des médicaments 
essentiels et génériques du Togo 
(CAMEG-Togo) 100% 100% Central purchasing pool for 
medicines and medical 
consumables  
Complexes textiles de DADJA et KARA 100% Being 
liquidated Textiles .. 
Office de développemen t et l'exploitation 
des forêts (ODEF) 100% 100% Forestry .. 
Office national des abattoirs et 
frigorifiques (ONAF) 100% 100% Slaughtering of animals De facto  monopoly  
Société agricole togolaise-arabe-libyenne 
(SATAL) 24% Being 
liquidated Livestock breeding .. 
Société togolaise de coton 
(SOTOCO)/Nouvelle société cotonnière 
du Togo (NSCT) 100% 60% Agro-industry .. 
Nouvelle SOTOMA 100% Being 
liquidated Quarrying of marble .. 
Société nationale des chemins de fer du 
Togo (SNCT) 100% 100% Rail transport  De facto  monopoly  
.. Not available. 
a Including through State-owned enterprises. 
Source : Togolese authorities. 
(iv) Government procurement 
113. Togo modified its system for managing government procurement in 2009 in order to bring it 
into line with the relevant WAEMU provisions (common report, Chapter III(3)(iii))).68  
The regulatory framework applies to contracts entere d into by the State, public institutions (of an 
administrative, industrial or commercial nature),  regional authorities, Togolese companies with a 
majority State financial holding, and associations i nvolving a legal person under public law.  It also 
applies to contracts concluded on behalf of or r eceiving financial support from the State or "a legal 
person under public law";  in such cases, the contra cting authority may be a body that has to meet 
general interest needs or "a legal person under private law". 
                                                      
68 Law No. 2009-013 of 13 June 2009 and Decree No. 2009-277/PR of 11 November 2009. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 292 
  
  114. The National Directorate for Control of Gove rnment Procurement (DNCMP) is responsible 
for a priori control of the procedure for awarding contracts for any amount that exceeds the applicable 
trigger threshold69;  contracts for lesser amounts may be controlled a posteriori.  A separate structure, 
the Government Procurement Regulatory Authority (A RMP) is responsible for periodic evaluation of 
the procedures and practices of the government pr ocurement and public service concessions system, 
as well as the capacity of the institutions involved, so as to propose action that could improve their 
performance, with a view to cost savings, transparency and efficiency .  The ARMP is also responsible 
for receiving and ruling on appeals made by bidders;  it may also ex officio deal with violations of the 
regulations in force. 
115. The Togolese framework prescribes two principal methods for awarding contracts:  
invitations to bid (open, in two stages, or restri cted) and direct agreement (negotiated).  An open 
invitation to bid is the rule;  any use of the two-stage bidding or direct agreement70 procedure must be 
substantiated by the contracting authority and aut horized by the DNCMP beforehand.  The thresholds 
for awarding contracts depend on the contracting authority and the type of service.71 For government 
authorities, public establishments and regional auth orities, the thresholds are defined as follows:  
works, supplies, and services (CFAF 15 million);  intellectual services (CFAF 25 million).  
The thresholds applicable to procurement by gove rnment-owned enterprises, organizations intended 
to meet general interest need s and legal persons under private law are as follows:  works and 
intellectual services (CFAF 25 million);  and supp lies and services (CFAF 50 million).  Below these 
thresholds, the contracting authorities may call for quot ations, provided that they consult at least five 
candidates and base their decision on a comparison of at least three bids received.72 
116. Contracts for an amount equivalent to or over the regulatory thresholds must be the subject of 
a notification of a competition to tender published, in  the same terms, in th e Government Procurement 
Journal or any national and/or international publication, as well as electronically.73  Publication both 
at the community level and in Togo, rather than sole ly at the national level, depends on the amount of 
the contract;  the relevant thresholds are as follo ws:  works (CFAF 1 billion);  supplies and services 
(CFAF 500 million);  and intellectual services (CFAF 150 million). 
117. In accordance with the WAEMU provisions, Togo has determined the preference margin for 
bids submitted by community enterprises at 7 per cent for works and 10 per cent for supplies and 
services;  Togo's regulations lay down several e ligibility criteria (inputs, technical and personnel 
managers, the enterprise's capital and control) for this purpose.  In addition, the successful bidder 
must pay a parafiscal levy of 1.5 per cent of the amount (excluding tax) of the contract in question.74 
                                                      
69 For government authorities, public establishments and regional authorities, these thresholds are 
defined as follows:  works (CFAF 50 million);  supplies and services (CFAF 25 million);  intellectual services 
(CFAF 30 million).  A uniform control threshold (CFAF 50 million) applies to procurement by 
government-owned enterprises, organizations intended to  meet general interest needs and legal persons under 
private law. 
70 The direct agreement procedure is subject to an obligation to compare bids from at least 
three competing candidates capable of fulfilling the contract;  the latter agree to submit to control of prices while 
the services are being provided.  Each financial year, the cumulative amount of direct agreement contracts 
awarded by a contracting authority mu st not exceed 10 per cent of the tota l amount of government procurement 
by the same authority.  
71 Decree No. 2011-059 of 4 May 2011. 
72 Requests for quotations may relate to:  consumables and various materials;  furniture;  small 
appliances;  computer equipment;  maintenance of buildings;  and packaging. 
73 This obligation also concerns pre-se lection notifications, where applicable. 
74 Decree No. 2011-054/PR of 4 May 2011. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 293  
 
 
  118. The contracting authority's decision may be cont ested before the person authorized to sign the 
procurement contract within 15 working days from th e date of publication of the notice of provisional 
award of the contract.  If no decision is taken with in five days from the date of lodging the objection 
or if the decision is unfavourable, the appellant ma y bring the matter before the ARMP, which has to 
take a decision within seven days.  After exhaus ting the administrative appeals channels, disputes 
concerning government procurement may be brought before the courts or the competent arbitral 
authorities.  Without prejudice to any penal sanc tions, the ARMP may order confiscation of the 
guarantees put up by the offenders in connection with the incriminat ed bidding procedure;  exclusion 
from government contracts for a maximum period of te n years;  and a fine (minimum amount to be 
determined by the regulations). 
(v) Protection of intellectual property rights 
119. Like the other WAEMU countries, Togo is a member of the African Intellectual Property 
Organization (OAPI), which was established by the Bangui Agreement (common report, 
Chapter III(4)(iii)).  Togo ratified the revised Bangui Agreement (1999) on 29 November 200175 and 
it came into force on 28 February 2002. 
120. The National Institute for Industrial Property and Technology (INPIT) acts as the National 
Liaison Office (SNL) with OAPI for applications for patents, utility models and other intellectual 
property (trademarks, designs and trade names) coming from Togo.  Overall, INPIT has seen an 
increase in the filing of applications over the period under review, particularly as regards the 
protection of trademarks and trade names (Table II I.6).  Applications to renew protection have not 
been as dynamic.  According to the authorities, this situation can  be attributed to insufficient 
awareness among economic operators. 
121. The regulatory framework for copyright76 in Togo has not yet been harmonized with 
Annex VII to the revised Bangui Agreement (1999), or the relevant provisions of the 
WTO TRIPS Agreement.  The Togolese regime limits the term of copyright protection to 50 years after the death of the author, compared to 70 unde r the revised Bangui Agreement (1999).  There are 
also differences in the term of protection for re lated rights (phonograms and performances), for which 
the respective terms are 25 and 50 years. 
Table III.6 
Applications received by INPIT and transmitted to OAPI, 2006-2011 
Right 2006 2007 2008 2009 2010 2011 
Utility model 0 0 0 0 0 1 
Trademark 17 22 21 63 50 52 
Trade name 230 298 763 934 1,757 2,870 
Patent 0 1 0 5 0 0 
Application for renewal 0 0 0 0 0 1 
Applications for research into prior art 27 20 47 30 41 43 
Source: INPIT. 
                                                      
75 Law No. 2001-013 of 29 November 2001. 
76 Law No. 91-12 of 10 June 1991. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 294 
  
  122. The Togolese Copyright Bureau (BUTODRA) is a non-profit-making institution.  It has 
1,618 members, each of them having created at le ast one intellectual work;  its catalogue currently 
contains 9,181 national works, of which 7,560 are musical works, 1,511 literary or dramatic works 
and 110 three-dimensional works.  Through recipro cal representation contracts, particularly in 
connection with the International Confederation of  Societies of Authors and Composers, BUTODRA 
also manages the use on Togolese territory of wo rks appearing in the catalogues of 190 partner 
societies.  Intellectual works to be sold on the T ogolese market must bear an authentication hologram, 
which can be obtained from BUTODRA at a cost of CFAF 150. 
123. Togo's legislation provides for sanctions for infringement of copyright ranging from three 
months to two years' imprisonment and/or a fine  of CFAF 500,000 to 1 million (US$1,000 to 2,000);  
these are generally deemed not to be very dissuasi ve.  Action against infringement of copyright, 
including seizure of counterfeit works, requires the pr ior issuance of a judicial order.  According to 
the authorities, the main violations in Togo are counterfeiting food products  and pharmaceuticals and 
piracy of musical works and films. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 295  
 
 
  IV. TRADE POLICY AND PRACTICES BY SECTOR 
(1) AGRICULTURAL , FORESTRY , FISH FARMING AND LIVESTOCK PRODUCTS  
(i) Overview 
124. Togo has managed to achieve a substantial incr ease in its agricultural production since 2005, 
thereby improving food security and raising the income of the population in rural areas.  Production of 
food crops, pulses and tubers in particular, incr eased on average by over 20 per cent annually over the 
period 2005-2010 (Table IV.1).77  This is to a large extent a re flection of the measures taken by the 
Government to improve food security, boost agricu ltural production, and attract private investment.78 
Table IV.1 
Principal crops produced, 2005-2010 
(Thousands of tonnes, unless otherwise indicated) 
 2005 2006 2007 2008 2009 2010 Share of global 
production 2010 
(%) Value in 2010 
(US$ thousand)a 
Yams 585 621 618 648 704 710 1.46 162,961 
Cocoa beans 53 73 78 111 105 102 2.40 105,407 
Cassava 678 767 773 795 896 909 0.40 94,931 
Maize 509 543 546 590 652 638 0.08 81,800 
Dried beans 67 53 63 67 72 76 0.33 43,920 
Sorghum 206 221 210 211 238 245 0.44 31,870 
Paddy rice 73 76 75 86 121 110 0.02 29,626 
Fresh vegetables, n.e.s. 135 133 135 136 108 142 0.06 26,702 
Groundnuts, not shelled 33 39 36 43 45 46 0.12 18,777 
Green coffee 7 9 9 8 12 15 0.18 16,115 
Cotton lint 30 18 22 15 13 11 0.05 15,435 
Palm kernels 31 32 34 35 35 36 0.30 9,370 
Millet 42 44 45 47 49 51 0. 18 9,155 
Fresh fruit, n.e.s. 21 21 21 19 21 24 0.07 8,202 
Bananas 19 23 19 20 22 24 0.02 6,844 
Tobacco leaves 2 2 2 2 3 3 0. 05 5,415 
Cotton seeds 32 20 24 16 14 17 0.04 4,835 
Taro (Colocassia) 13 14 16 18 19 20 0.22 4,277 
Pulses, n.e.s. 4 3 5 5 8 7 0.19 3,350 
Sweet peppers and paprika 3 3 3 3 3 3 0.10 3,286 
Palm oil 7 7 7 8 8 7 0.02 3,219 
Oranges 12 13 13 14 15 14 0.02 2,686 
Tomatoes 6 6 6 6 5 7 0.00 2,550 
Shea nuts 9 9 12 13 12 14 2.01 1,923 
Coconuts 15 15 15 15 13 13 0.02 1,482 
                                                      
77 Report in 2009 on the implementation stage of the full Poverty Reduction Strategy Paper (PRSP-C) 
for agriculture, livestock and fisheries – June 2010. 
78 In July 2009, Togo became the first country in West Africa and the second in sub-Saharan Africa 
(after Rwanda) to sign its Comprehensive Africa Ag riculture Development Prog ramme (CAADP) compact.  
A certain number of agriculture-related documents have been published to define this agricultural strategy:  the 
National Food Security Programme (PNSA) in 2007-2008, the Strategy for Recovery of Agricultural Production 
in July 2008, the Interim Priority Action Plan 2008-2010 in September 2009, and the National Agricultural 
Investment Programme (PNIA) in April 2009. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 296 
  
   2005 2006 2007 2008 2009 2010 Share of global 
production 2010 
(%) Value in 2010 
(US$ thousand)a 
Pineapples 2 1 1 2 2 2 0.01 456 
Cereals, n.e.s. 3 1 1 1 2 2 0.04 440 
Sweet potatoes 2 2 4 4 4 5 0.00 359 
Oil palm fruit 115 120 120 125 125 125 0.06 .. 
Seed cotton 65 40 49 33 29 34 0.05 .. 
.. Not available. 
 
a Net value of production, cons tant 2004-2006 prices (average). 
Source : FAOSTAT (date of access:  February 2012). 
125. The Ministry of Agriculture, Livestock and Fisheries (MAEP) is responsible for 
implementing agricultural policy, and the overall fra mework is the National Agricultural Investment 
and Food Security Programme (PNIASA), which cove rs the period 2010-2015.  The objective of the 
programme is to raise productivity and producers' in comes, to increase the production of food crops 
for export, as well as livestock and fisheries producti on, by:  (i) reinforcing the legal and institutional 
framework;  (ii) reorganizing rural sectors and ma king agricultural subsectors more professional;  and 
(iii) sustainably improving access to production r esources and markets.  When it was drawn up, the 
total cost of the PNIASA was estimated to be CFAF 569 billion (€867 million, or €144/inh.) for the 
period 2010-2015.  By 2012, 15 per cent of the to tal financing (revalued at CFAF 478 billion) had 
been mobilized. 
126. According to a study of government spendi ng on agriculture conducted by the World Bank, 
the MAEP's budget is below CFAF 25 billion.  It did, however, multiply by 3.5 in current terms (and 
by 3 in constant terms) between 2002 and 2011 (Table IV.2).79  Moreover, the budget for agriculture 
has increased slightly more rapidly than the State' s overall budget.  This increase is symptomatic of 
the Government's intention to give significantly more support to the agricultural sector, especially 
since 2010.  An average rate of implementation that is much lower than that for the State's budget (54 per cent compared to 77 per cent) means that government spending on agriculture only 
represented 5 per cent of the State's total expenditu re in 2010, just half the target set in the 
2003 Maputo Declaration (common report, Chapter IV(1)). 
127. Currently, only persons of Togolese nationalit y, as well as local communities owning land, 
have the unqualified right to obtain title deeds to the land if they so request.  A new land tenure policy 
is being defined in order to intr oduce property markets (both for sale and rental) that are transparent 
and efficient, allow for proper transmission and the best possible development of the resources 
available;  the importance of involving local pop ulations and traditional organizations in land 
management and in dealing with disputes has b een recognized.  Lessening the risk of land being 
broken up because of inheritance customs is also  an objective.  The 1906 Decree on Land Tenure 
(Chapter II(4)) should soon be replaced by a mode rn Property Code, which was before the National 
Assembly in March 2012. 
                                                      
79 Togolese Republic (2011). Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 297  
 
 
  Table IV.2 
Summary of government expendi ture on agriculture, 2008-2011 
(CFAF billion) 
 2008 2009 2010 2011 
(estimated) 
Implementation of MAEP budget 18.8 11.1 14.9 25.4 
Other ministries' agricultural projects (MPDAT, MDB)   0.4   2.3   3.0   1.3 
MERF, forests and agriculture   1.2   1.1 1.4   3.5 
Projects outside the government budget   0.4   2.4 6.6   2.5 
Rural roads   5.1   5.3 14.1   4.8 
NGOs   0.9   2.1   1.5   0.9 
Total support for agriculture 26.7 24.3 41.4 38.4 
% Agricultural GDP 4. 6% 3.8% 6.4% 5.7% 
% Total GDP 1.9% 1.6% 2.6% 2.3% 
Spending on agriculture/government budget implemented (%) 8.2% 4.2% 5% 5.5% 
Agricultural GDP   578.6   639.4   642.4   673.2 
Total GDP 1,418.5 1,493.5 1,577.9 1,657.4 
Source : Togolese Republic, Revue diagnostique des dépenses publiques de base dans le secteur agricole, Rapport 
provisoire,  August 2011.  
128. Among the other measures taken to boost produc tion, the authorities usually determine 
producer prices for export products at attractive levels that are considerably higher than those in other 
countries in the region.  The bans on exporting food crops, especially cereals, including maize 
(Chapter III(3)) have been abandoned.  The distribut ion of agricultural inputs has been improved in 
order to increase food crop production, especially as regards fertilizer and phytosanitary products, seeds and seedlings.  The number of outlets selli ng inputs has more than doubled, from 54 to 
over 110.  The authorities' objective is to create a distribution network enabling producers to obtain inputs within a 10-km radius at the most. 
129. Since 2008, the Agricultural Input Supply and Management Pool (CAGIA) has been in 
charge of managing fertilizer, seeds and phytosan itary products bought usi ng government resources 
and/or those of its partners.  Fertilizer and phyto sanitary products are ordered following invitations to 
tender and are distributed in the prefectures.  In 2009-2010, a total of 30,000 tonnes of fertilizer was 
distributed at a selling price of CFAF 10,000 per 50 kg bag, with a 52 per cent subsidy compared to the purchase price.  In 2010-2011  and 2011-2012, a decrease in the cost price led to a reduction 
of 15 per cent and 32 per cent, respectively, in the rate of subsidization. 
130. Certified commercial maize, rice and sorghum seeds are collected from breeders of the seeds 
and stored in suitable warehouses before being sold .  Cocoa pods and rooted coffee bush cuttings are 
also distributed;  in both cases, the selling pri ce is 50 per cent of the current production cost.  
Some 100 tractors made available by the State have  also significantly contributed towards increasing 
yields. 
131. The goal of the National Food Security Agency ( ANSAT) is to facilitate access by urban and 
rural populations to basic food products.  It monito rs prices on markets, facilitates exchanges between 
zones where there are surpluses or deficits, and builds up buffer stocks when supplies are abundant, 
mainly of rice and maize.  It buys from farmers for cash in order to maintain profitable prices.  The WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 298 
  
  buffer stocks built up are made available in urban ma rkets at subsidized prices if prices rise above a 
certain threshold ("reference prices").80 
132. Togo has notified the support for the agricu ltural sector to the WTO (common report, 
Table II.1);  domestic support of CFAF 626 million (around €1 million) was notified under the "green 
box" for seeds and fertilizer.81 
133. In accordance with the WAEMU CET, the agri cultural sector is subject to customs duty 
(common report, Chapter III(2)).  Tariff protection may therefore be as high as 22.5 per cent for certain agricultural products, with an averag e of 13.1 per cent for the sector as a whole 
(ISIC definition). 
134. Unprocessed agricultural, livestock and fisheri es products from farmers, livestock breeders 
and fishermen, and craftsmen in the WAEMU are exempt from VAT.  The authorities have indicated, 
however, that, with the exception of the informal sector, the agri-food processing sector is generally 
subject to VAT, which applies equally to domestic  production and imports, whil e exports are exempt.  
Togo's Finance Law for the 2012 financial year made cooperatives and agricultural associations 
exempt from corporation tax, as is also th e case for mutual agricultural credit funds.
82 
(ii) Coffee and cocoa 
135. After 2007-2008, Togo continued to give cocoa and coffee producers much more 
advantageous prices than in neig hbouring countries, which no doubt helped production to recover.  
Togo is still a small coffee producer but now accounts for 2.5 per cent of global production of cocoa 
(Table IV.1), because of the large-scale re-export of  informal imports from Ghana and other countries, 
which boosts the value of exports.  This subsector has been fully liberalized, prices are indexed on 
global f.o.b. prices and there are no export taxes.  This resulted in a threefold increase in production 
between 2005 and 2010-2011, reachin g 13,432 tonnes.  This volume is nonetheless well below that 
officially declared to the international organizati ons (Table IV.1) because of this informal transit 
trade. 
136. In order to market and export coffee and cocoa,  buyers must be approved.  Some producers 
have joined together in associations;  the Fe deration of Unions of Togolese Coffee and Cocoa 
Producers' Associations (FUPROCAT) is the l eading professional body in this sector.  The 
inter-professional organization, namely, the C oordinating Committee for the Coffee and Cocoa 
Subsectors (CCFCC), is responsible for registeri ng exporters of coffee and cocoa;  collecting 
production and export statistics;  publishing indicative prices in the light of global prices;  and 
national coordination of participation in the activiti es of international coffee and cocoa organizations.  
Every fortnight, the CCFCC announces a producer purchase price, which is set at a minimum 
of 70 per cent of the price recorded on the global exchanges. 
137. Exporters collect and buy the products, transport them from the place of purchase to the 
distribution centres or terminals, prepare coffee and cocoa for the market, and export them.  Coffee or 
cocoa exporters must be approved by the CCFCC.   Annual approval costs CFAF 2 million (around 
€3,000).  Among the charges on exports is a CFAF 500 tax per 80 kg bag levied by the prefectures.  
                                                      
80 Viewed at:  http://www.presidencetogo.com. 
81 WTO document G/AG/N/TGO/2 of 30 January 2012. 
82 Extract from Law No. 2011/035 of 30 December 2011 containing Togo's Finance Law for the 2012 
financial year.  Viewed at:  http://finances.gouv.tg. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 299  
 
 
  For its financing, the CCFCC takes CFAF 8 per kg of product exported.  The Coffee and Cocoa 
Exporters' Council groups exporters. 
(iii) Cotton subsector 
138. Following a spectacular boom over the period 1980-2000, there was a dramatic decline in 
cotton production between 2005 and 2010 (Table IV.1 ), but it recovered strongly in 2010-2011 and 
the authorities are confident that this recovery w ill once again continue forcefully as a result of the 
reforms introduced.  The number of producers fell from 250,000 to 44,000 between 2004-2005 and 2009-2010.  Two factors in particular aff ect the volume of production:  producer prices 
(Chart IV.1), and the timely ava ilability of phytosanitary produc ts.  The seed cotton produced is 
processed into cotton lint and is also used to  power oil mills and to make oilseed cake. 
120130140150160170180190200210220
 010 00020 00030 00040 00050 00060 00070 00080 000
2004/05 2005/06 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15Cotton lint Producer price (top quality) Producer price (second grade)
Source: Togolese authorities. Chart IV.1
Production and producer price of cotton, 2004-2014 
Tonne FCFA/Kg
Note:    2011 to 2014:  Projections. 
 
139. Producers belong to the National Federation of Cotton Producers' Associations (FNGPC).  
They negotiate with the New Cotton Company of Togo (Nouvelle société cotonnière du Togo (NSCT)), currently the only semi-public ginning company (60 per cent Government, 40 per cent 
FNGPC, with a yearly capacity of 100,000 tonnes), which took over the assets of the former Togolese 
Cotton Company (Société togolaise du coton (SOTOCO)), a government-owned enterprise and the major operator in the subsector up until January  2009, whose monopoly for buying seed cotton from 
producers was abolished.  The NSCT provides pre-financing and gives the FNGPC support for 
ordering inputs and ensuring their distribution among producers. 
140. Since the 2009-2010 season, there has been  an inter-professional agreement on the 
price-fixing mechanism for cotton.  The purch ase price for buying seed cotton from producers is 
determined on the basis of the global price, w ith a formula for sharing between producers and WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 300 
  
  the NSCT, and is then endorsed by all stakeholders .  Private carriers and the NSCT are responsible for 
transport.  All cotton lint is exported by the NSCT, which follows a bidding procedure.  The mechanism provides for calling in the Government if  there are losses caused by a sharp decline in 
prices.  Stakeholders are currently consideri ng establishing a guarantee fund in case prices fall. 
141. The NSCT may sell cotton seeds (although it is not  compulsory) to the Cottonseed Oil Plant 
(NIOTO) on preferential terms under an annual agreement.  NIOTO' s economic problems derive in 
part from the decline in production of seed cotton and,  on the other, from the fact that the preferential 
price for seed cotton is less than half the market price. 
(iv) Forestry products 
142. The Ministry of the Environment and Forest Resources (MERF) is responsible for regulating 
forestry development.  Biomass provides the popula tion with 67 per cent of its energy.  Togo adopted 
a new Forestry Code in 2006.
83  Unfortunately, forestry resources continue to suffer from 
deforestation at a rate of 15,000 hectares annually,  well above the 1,000 hectares of reforestation each 
year.  While reserves of woodland are shrinking, th e land's natural capacity for regeneration is being 
jeopardized by agricultural clearing, bush fires and demand for firewood (an average 
of 1,800,000 tonnes yearly), commercial wood (50,000 m3 yearly), and uncontrolled transhumance of 
cattle.  The country's low potential obliges it to import over 80 per cent of its consumption of 
commercial wood and other forestry by-products  for an amount of CFAF 4 billion annually. 
143. Protected areas (classified forests, wildlife reserves and national parks), which contain most 
of the biodiversity, covered around 800,000 hectares in 1990 (14 per cent of Togo's territory), of 
which 628,000 hectares were national parks or wildlif e reserves.  Since the socio-political upheavals 
in 1991-1993, some 30 to 100 per cent have been ta ken over by the population.  This occupation and 
the destruction of wildlife's natural habitats, comb ined with poaching, have brought about a marked 
decline in wildlife and, above all, large mammals  and other animal species are becoming increasingly 
scarce. 
(v) Livestock products 
144. There is little local production of milk, eggs and bovine meat in Togo in comparison with the 
rest of the region (common report, Chapter IV(1)).   Togo does not import large quantities of livestock 
products, with the exception of frozen poultry (some €4 million worth).  As the authorities acknowledge, the MAEP's efforts have mainly fo cused on commercial crops, so animal production 
has been relatively neglected over this period.  Ne vertheless, Togo has achieved satisfactory results in 
combating animal diseases (rinderpest, bovi ne tuberculosis and brucellosis).
84 
(vi) Fisheries products 
145. Togo's coastline extends for 60 km so its fisher ies resources are relatively modest.  Fishing 
takes place in the sea, lagoons, rivers, dams and fish ponds.  The fishing/fish farming subsector employs 25,000 people and provides a living for 150,000, or 4 per cent of the total population.  At 
sea, fishing is on a small or industrial scale, but in  other waters is only small scale.  Annual catches 
are estimated to be 22,000 tonnes. 
                                                      
83 Law No. 2008-09 of 19 June 2008 containing the Forestry Code. 
84 Online information from the OIE.  Vi ewed at:  http://www. oie.int/wahis/public. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 301  
 
 
  146. Small-scale or industrial fishing fleets do not generally receive any subs idies or other support 
from the State.  According to the 2009-2011 PRSP,  projects awaiting financing in 2010 included the 
following:  supplying fish farmers with fry;  the status of fish-breeding stations;  training of 
processors and traders in fish conservation techniques;  reorganizing fishermen and fish farmers;  
training fishermen and fish traders in good hygiene practices;  and building markets to sell fresh 
fish.85  Uncontrolled discharge of industrial waste wit hout any prior treatment is the main source of 
pollution of the water table and the coastal and deep- sea waters and is one of the main threats to the 
sector. 
147. Domestic production does not meet consumers' needs and these are partly covered by imports.  
In 2009, 9,500 tonnes of frozen fish (HS 030379)  were imported, amounting to CFAF 2.9 billion 
(€4.4 million), with fiscal earnings of CFAF 893 milli on (31 per cent of the c.i.f. value of imports). 
148. The regulatory framework for the sector is shown in Table IV.3.  Since 2006, new legislation 
has been adopted on fishing methods for catches intende d for export to the European Union.  In 2002, 
Togo itself suspended its exports of fisheries produc ts to the EU because of the health problems 
arising in certain facilities.  This self-imposed susp ension was lifted in 2009 for live rock lobsters and 
slipper lobsters from small-scale fishing.  Accord ing to the authorities, however, although Togo sent 
its notification to the European Union purs uant to EC Council Regulation (EC) 1005/200886 in 2010, 
exports are currently blocked for reasons of illega l, unreported and unregulated (IUU) fishing by 
certain Togolese-registered vessels87, including fishing for rock and slipper lobsters. 
Table IV.3 
Institutions, laws and regulations co ncerning trade in fisheries products 
Legislation Area 
Law No. 98-012 of 11 June 1998 Fisheries regulations. 
Decree No. 2001-067/PR of 9 March 2001 Sanitary rules for the production a nd marketing of fisheries products. 
Order No. 018/MAEP/CAB/SG/DEP of 22 January 2007 Regulation of fishing in coastal waters. 
Order No. 68/10/MAEP/CAB/SG/DPA of 4 August 2010 Conditions for the exploitation of fish eries resources in deep-sea waters 
under Togolese jurisdiction. 
Order No. 70/10/MAEP/CAB/SG/DPA of 7 August 2010 Conditions for drawing up catch certi ficates and other documents to 
accompany fisheries products intended  for export to European Union 
countries. 
Source : WTO Secretariat, based on informa tion provided by the authorities. 
(2) MINING AND ENERGY  
149. The Ministry of Mining and Energy is responsib le for the mining and energy sector in Togo 
and defines the energy and mining policy, draw s up legislation, and determines the rates (for 
electricity and petroleum products in particular).88  There is a regulatory au thority for the electricity 
sector and an interministerial committee is respons ible for supplying petroleum products.  An energy 
information system was introduced in 2005 in order to develop an overall and effective approach to 
the serious energy problems facing Togo and to improve the sector's management. 
                                                      
85 Togolese Republic (2010). 
86 Viewed at:  http://eur-lex.europa.eu/LexUriS erv/LexUriServ.d o?uri=OJ:L:2008:286:0001:0032: 
EN:PDF. 
87 Viewed at:  http://eur-lex.europa.eu/LexUriS erv/LexUriServ.do?uri=OJ:L:2011:194:0014:01: 
EN:HTML. 
88 Its website is http://www.mme.tg. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 302 
  
  150. Hopes had been placed in improving Togo's gas s upplies and, hence, its electricity generating 
capacity, following the start-up of the private W est African Gas Pipeline Company Limited (WAPCo) 
project (common report, Chapter IV(3)).89  According to the authorities, although the on-shore work 
has been completed, the power stations which are to receive the gas in Togo are not yet in place 
because the volume of gas transported by the pi peline is not sufficient to supply the countries 
connected:  according to the authorities, the volumes agreed in the contract have not been furnished 
by the supplier NGAZ.  Gas supplies through the pipe line would bring about a substantial reduction in 
the cost of generating electricity. 
(i) Petroleum and gas products 
(a) Exploration for petroleum products 
151. The Government is currently seeking to boost pr ospection.  This activity is governed by the 
Hydrocarbons Code adopted in 1999, which covers pr ospection, exploration, research, exploitation, 
storage, refining, transport and mark eting of hydrocarbons and natural gas.90  The Code envisages two 
types of petroleum rights, namely, exploration permits and operating concessions.  These rights are 
negotiated by the State and may be in the form of a concession contract or a production-sharing 
agreement, inter alia .  The contracts also define the fiscal and customs provisions applicable to the 
operations in question, together with the surface ro yalties, the royalties in relation to output, and may 
also provide for a signature or production bonus, as well as the State's free and optional share of up to 10 per cent in marketable discoveries.  Promoter s are guaranteed the transfer of funds, subject to 
the exchange regulations and the provisions  in WAEMU's Mining Code (common report, 
Chapter IV(3)).  The criteria for the Code's a pplication still have to be determined, however. 
(b) Import of petroleum products for consumption 
152. No petroleum or natural gas deposits are curre ntly being exploited in Togo and there is no 
refining;  these products for consumption are all im ported.  The largest storage depot for imports of 
petroleum products is the Togolese Storage Company of Lomé (STSL), which has 16 storage tanks with a total capacity of 243,245 m
3 and is financed by means of transit fees.  Most of these imports 
are in transit and are re-exported by private companies which themselves import the products.  
Products imported for the domestic market by the Committee for Monitoring Price Trends in 
Petroleum Products (CSFPP, hereinafter the Comm ittee) are transported to the Togolese Warehouse 
Company (STE, also a private enterprise) which has seven reservoirs with a capacity of 12,050 m3. 
153. Until 2008, four private companies imported petr oleum products in rotation.  Following the 
price rise in 2008 and because of the Government's wi sh to keep prices as low as possible, the system 
was changed.  The Committee now imports all the ma in products for the domestic market (premium 
unleaded petrol, kerosene, diesel fuel and jet fuel) on credit terms using a bidding procedure.91  The 
Committee imports and sells the products to nine "Ma rketers", all private, which include Total Togo, 
with close to 40 per cent of the market, Shell To go, Corlay Togo, two regional companies and four 
Togolese companies. 
                                                      
89 The following are the shareholders in this project:  Chevron Nigeria Ltd. (36.7 per cent), Nigerian 
National Petroleum Company (25 per cent), Shell Petroleum Development of Nigeria (18 per cent), Volta River 
Authority of Ghana (16.3 per cent), So ciété BenGaz S.A. (2 per cent) and So ciété togolaise de gaz S.A. (2 per 
cent).  See http://wagpco.gap.chevrontex aco.com/glance.htm [26 March 2005]. 
90 Law No. 99-003 of 18 February 1999. 
91 Butane gas is still imported directly by the Marketers. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 303  
 
 
  154. Since 2010, a new "mechanism for the automatic adjustment of petroleum product prices at 
the pump" provides that the prices of petroleum pr oducts and butane gas are determined monthly by 
the Council of Ministers, following a proposal by  the Committee.  These fixed prices concern the 
price of products delivered to Lomé, and include  all duties and taxes applicable, as well as the 
Marketers' profit margin.92  Under this mechanism, if there is  a sharp rise in global prices, the 
Committee may decide to desist from imposing some of the duties and taxes in order to limit the rise 
in consumer prices.  According to Article 3 of th e Decree establishing this mechanism, if there is a 
sustained rise or reduction in petroleum product prices on the international market, the cumulative 
variation of prices at the pump during the same calendar year is limited to + or -30 per cent of the 
reference prices for January of the same year.  The latest price structure dates from June 2011;  the 
price of premium unleaded petrol in March 2012 was CFAF 595, diesel fuel CFAF 629 and kerosene CFAF 490.  The import price of premium unleaded petrol was CFAF 413/litre. 
155. The State also determines the price of butane gas in an effort to lessen pressure on wood 
resources by supplying gas at a price most of the population can afford and comparable to that in neighbouring countries.  In March 2012, the pri ce was CFAF 3,859 for 12.5 kg and CFAF 1,852 
for 6 kg. Heavy fuel oil is still imported directly by the country's large companies (Togo Electricity 
Company (CEET), West African Cement (WACEM ), and the New Phosphates Company of Togo 
(SNPT, see below)) independently and on fiscal term s determined in their respective establishment 
agreements. 
(ii) Electricity 
156. In December 2010, the Government published a "Study of a strategic plan for the electricity 
subsector in Togo".  Like other countries in the region, lack of access to reliable and reasonably 
priced supplies of electricity is a major constrai nt on Togo's industrial and commercial development. 
157. Between 2000 and 2008, while electricity consump tion in the household, tradable and public 
services sectors grew by 20 per cent and in the tr ansport sector by 75 per cent, consumption by 
industry fell by almost 75 per cent.  Per capita ener gy consumption was 0.29 tonne of oil equivalent 
(toe) in 2008, considerably lower than the W est African average (0.45 toe/inh), or African 
(0.45 toe/inh), or global (1.14 toe/inh) averages.  In 2011, total financial subsidies for the sector 
amounted to CFAF 3 billion (€4.6 million), mainly for the benefit of urban households. 
158. Since 1968, the generation of electricity has been the responsibility of the Benin Electricity 
Community (CEB), a government body set up under an  international agreement and the Benin-Togo 
Electricity Code, which has a virtual monopoly of generation (except low-vo ltage generation) and 
high-voltage transmission of electricity in Benin and Togo.  A revision of this Code has enabled 
independent operators to be give n new generating facilities, but the CEB remains the only buyer and 
still has a monopoly of import, transport and distribution. 
159. Since October 2010, a new company (Contour Global) has been managing a 100 MW thermal 
power station that can operate with natural gas or he avy fuel oil, under a concession contract with the 
State;  an investment agreement gives it fiscal reduc tions for a period of ten years.  According to the 
authorities, the arrival of Contour Global, d espite the high prices im posed, has enabled the 
unprecedented energy crisis during the peri od 2006-2007 to be br ought to an end. 
                                                      
92 Decree No. 2010-146/PR on the m echanism for the automatic adjustment of petroleum product 
prices at the pump repeals Decree No. 2002-029/PR of 2 April 2002 creating the mechanism for the automatic 
adjustment of petroleum product prices. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 304 
  
  160. In addition, independent indus trial producers and many private producers generate their own 
supplies using generators.  Under the Finance La w, duties and taxes, including VAT, have been 
suspended on imports of generato rs on an exceptional basis, and th is has been the case each year 
since 1997, in order to bring down their cost.  On the other hand, there does not appear to be any 
exemption from customs duty on equipment to genera te solar or wind energy.  Some attempts are 
being made to develop solar energy, including the establishment of institutions responsible for 
developing renewable energy. 
161. Following the termination of the concession c ontract with the former Togo Electricity 
Company, the CEET has had a monopoly of electricity distribution in Togo since 2006.  It buys its 
electricity from the CEB and Contour Global and also  generates its own electricity in diesel-powered 
thermal stations (which exist throughout Togo) and at the Kpimé dam.93 
162. The selling price of electricity is determined in  an interministerial order, following a proposal 
by the regulatory authority for the electricity sector94, which is responsible for settling disputes and for 
defining standards and technical regulations.  The latest  increase in rates was in July 2011.  Prices are 
the same throughout the country, with the excepti on of the free zone, where enterprises are given 
preferential rates.  In general, the cost of electric ity is high in Togo, even in comparison with the rest 
of the region, which is likely to discourage inv estment.  There are large losses in the sector so 
substantial subsidies are needed. 
(iii) Other mining products 
163. Togo has large deposits of phosphate, limestone  and iron ore.  Phosphate reserves are 
estimated to exceed 75 million tonnes, and iron ore reserves over 200 million tonnes, with an iron 
content of around 45 per cent.  At present, only the phosphate and limestone de posits are exploited on 
an industrial scale. 
164. The size of the phosphate reserves (for around 20 y ears), the high phosphate rock content, the 
ease with which it is mined (open-cast mining), and the quality of equipment and labour are some of 
Togo's assets as far as the exploitation of phosphat es is concerned.  Unfortunately, the extractive 
industries' contribution to GDP fell between 2000 and 2007 (Chart IV.2), basically because of poor 
management of the phosphates subsector. 
 
                                                      
93 For further details, see the report on Togo's energy information system.  Viewed at: http://www.sie-
togo.tg. 
94 This authority was set up by Law No. 2000-012 of 18 July 2000 and has financial autonomy. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 305  
 
 
  0123456
020406080100120140160180200220240260280300320
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011Value exported (US$ million)
Phosphate prices (2005 US$/tonne)
Value exported/GDP, % (right-hand side)
Information provided by the UNSD's Comtrade (SITC, Rev.3), the Togolese authorities and the World Bank.Chart IV.2
Togo's exports of phosphates, 2000-2011
a Phosphates refers to HS headings HS 251010 and 251020.
For global prices, "phosphates" refers to phosphate rock, according to the World Bank's database 
(http://siteresources.worldbank.org/INTPROSPECTS/Resources/334934-1304428586133/PINK_DATA.xlsx).a
bPercentage
b
Source :US$ millions /   
US$ metric tonne
 
 
165. After the International Fertilizers Group Togo was entrusted with management of the 
Togolese Phosphates Office (OTP) in 2002, exports rose sharply for a brief period, but declined in 2004 following this foreign investor's depart ure.  The enterprise was then entrusted to the 
New Phosphates Company of Togo (SNPT) in 2007.  The increase in exports of phosphates 
in 2008-2009 is basically a reflection of the ri se in global prices.  In 2011, phosphate production was 
some 760,000 tonnes, a marked decrease in comparison with the tonnage prior to 2006 
(1 million tonnes in 2005).  Some 90 per cent of output is exported. 
166. Limestone (2.1 million tonnes in 2003) is quarried by a privately-owned company, WACEM, 
set up under an investment agreement.  It s upplies (and owns) two cement works (FORTIA and 
DIAMOND).  The third cement works (the Togo cement company (CIMTOGO)) imports clinker and 
supplies the domestic market.  In 2002, the S candinavian cement company SCANCEM joined 
WACEM in creating a clinker plant in Tabligbo (FOR TIUS), to supply raw materials to the cement 
works and export the surplus to neighbouring countr ies.  Large exports of cement to the subregion 
made it Togo's major export in 2003 (Chapter I(3)).   Since it was set up, WACEM has combined the 
benefits under the free-zone regime and the Mining  Code, on an exceptional basis.  It should have 
come under the Mining Code in 2006, because this Code specifies that a mining company benefiting 
from the Code cannot also be eligible for approva l under the free zone regime.  Consequently, the 
restrictions on domestic sales of cement produced by WACEM also appear to have been lifted. 
167. Since the end of 2010, POMAR Togo has taken over marble quarrying, also under an 
investment agreement.  There is also small-scal e mining of gold and diamonds in Togo.  There has 
been a sustained increase in exports of these mine ral substances:  in 20 09 and 2010 gold exports 
amounted to 13 and 10.5 tonnes, respectively, while those of diamonds amounted to 125 carats. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 306 
  
  168. The Mining Code was adopted in 1996 and revised in 200395, in order to bring it into line 
with the WAEMU Mining Code (common report, Chapte r IV(3)(ii)), but has not changed since then.  
The majority of the recent large-scale investment in mining appears to have been made not under the 
Mining Code but under investment agreements specific to each project. 
169. The Mining Code nevertheless offers substan tial fiscal benefits and targets have been 
identified such as diamonds, gold, base metals including zinc, and platinoids.  The minimum 
treatment which the holder of a prospection or exploration permit may claim is exemption from 
corporation tax, income tax, the minimum flat-rat e tax and VAT.  The same applies to holders of 
operating permits up to the time at which the fi rst marketable goods are produced.  Holders of 
prospection or exploration permits and their servi ce providers and suppliers are eligible for the 
temporary admission procedure for capital goods, machin ery, commercial vehicles, tools, spare parts 
and consumables (excludi ng petroleum products). 
170. Mining rights are linked to a particular area and include the following:  prospection 
authorization, exploration permit, operating permit and small-scale mi ning authorization.  The Mining 
Code defines the areas open for operation (amended wh en the Code was revised in 2003) and the term 
of validity for each category of rights.  Holders of mining rights have the following responsibilities:  
to protect the environment in accordance with the En vironment Code;  to give preference to Togolese 
companies for all contracts for building, supplies or  the provision of services, subject to equivalent 
price terms, volumes, quality and delivery times ;  and to give priority to Togolese labour. 
171. Surface and mining royalties are payable.  The Code also governs the processing and 
marketing of mineral substances.  The State may re quire that 10 per cent of the capital of any mining 
company (with the exception of small-scale operati ons and the production of building materials) 
established in Togo be transferred to it without paym ent, in addition to the 20 per cent for which it 
must pay. 
172. The Mining Code requires any person wishing to  engage in marketing a mineral substance 
(buying, possessing, processing, selling or exporting) to obtain authorization from the Ministry 
responsible for mining.  In the case of precious meta ls and precious stones, the authorization is given 
in the form of a decree adopted by the Council of  Ministers.  Offices buying and selling precious 
mineral substances and officially authorized by th e State are recognized as importers and exporters of 
rough diamonds. 
(3) MANUFACTURING  
173. Since the adoption of an industrial free zone  policy in Togo in 1989 (Chapter (II(4)), 
industrial production has largely taken place in th e free zone intended to promote exports in 
particular.  Companies operating under the free zone regime are eligible for a whole series of tax 
exemptions and various reductions on their purchases of inputs, which makes them more competitive.  
On the other hand, industrial production in "custo ms territory" (outside the free zone), under the 
ordinary law regime, is taxed at a much higher ra te, even though many companies (for example, those 
engaged in cotton ginning, cement, phosphates) situ ated on customs territory export to the region and 
to third countries (Europe in particular). 
174. The industrial free zone hosts both large and sm all companies operating in sectors such as 
plastic bags, building materials (cement, reinforc ing rods and corrugated ir on sheets), pharmaceuticals 
                                                      
95 Law No. 96-004/PR of 26 February 1996, amended by Law No. 2003-012 of 14 October 2003. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 307  
 
 
  (oxygen, medicines), agri-food (mineral waters and aerated beverages, dairy produce, wheat flour).  
Togo's exports go mainly to the regiona l market, especially Benin and Niger. 
175. On the WAEMU and ECOWAS regional markets, as on Togo's own domestic market, 
products manufactured in the free zone are deemed to come from third countries, bearing in mind the 
principle of extraterritoriality of free zones, and ar e not considered to be of community origin;  they 
are therefore subject to the CET and to other import duties and taxes, which can be close to 22 per cent depending on the product. 
176. The majority of manufactures produced by Togo  are subject to an MFN customs tariff 
of 20 per cent (with an average of 12.1 per cent for the sector as a whole), as well as to other import 
duties and taxes (common report, Chapter III(2)).  Fu rthermore, this nominal level of protection in 
WAEMU's CET structure obscures actual protection that  is higher for certain industries because of the 
positive escalation of rates. 
177. On the other hand, when they export to th e subregion, companies operating from Togolese 
customs territory are eligible for the WAEMU a nd ECOWAS community preferential tax under the 
trade liberalization scheme that guarantees them access free of the majority of import duties and taxes.  
In 2010, 210 products manufactured by 38 Togolese companies were thus duty free in WAEMU 
(common report, Chapter III(2), Table III.4).  The f act that the growth in Togo's regional exports has 
mainly come from the free zone suggests that the benefits under the free zone regime alone cannot 
explain this performance.  This is particularly tr ue inasmuch as the restriction on sales of free zone 
products in domestic customs territory does not explicitly concern exports to other WAEMU or 
ECOWAS countries. 
178. In general, however, Togo's manufacturing sector has not been particularly dynamic, whether 
within or outside the free zone.  For some facilities,  current utilization of plant barely exceeds 40 per 
cent.  This is probably attributable to a large exte nt to the socio-political climate in Togo, which has 
not been conducive to the foreign investment w ithout which the sector cannot grow.  The country's 
problematic energy situation has also contributed  to discouraging investment because companies are 
obliged to use generators, whose costly fuel c onsumption has an impact on the competitiveness of 
their products or on their margins.  Moreover, companies complain about the high cost of telecommunications services in comparison with neighbouring countries (see below). 
179. Some problems are, however, intrinsic to the coexistence of two economic regimes for 
production operating in very different competition situ ations.  The result of this dichotomy is that 
there is little interaction or integration between  the two components of the domestic economy and 
there is virtually no inter-company trading.  The majo rity of industries import almost all their inputs.  
One solution could be to harmonize the two systems by  defining a statute that is fiscally attractive for 
the economy as a whole, irrespective of the destination of production, so as to be able to lessen the 
distortions caused by the current regime. 
180. The Ministry of Industry, of the Free Zone a nd Technological Innovations is responsible for 
regulating this sector.  In 2011, this Ministry drew up an industrial policy document to serve as a reference framework for Togo's industrial development up to 2030.
96 
                                                      
96 Ministry of Industry, the Free Zone and Technological Innovations (2010). WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 308 
  
  (4) TELECOMMUNICATIONS AND POSTAL SERVICES  
181. In 1997, the telecommunications and postal sect ors were divided into two separate sectors, 
each with its own regulations.97  The reorganization of the telecommunications sector dates back 
to 199898, and that of the postal sector to 1999.99  The Post and Telecommunications Regulatory 
Authority (ARTP) has, however, been responsible for technical and commercial regulation of both 
sectors since 2000.100 
(i) Telecommunications 
182. Although in principle Togo's telecommunications sector is open to foreign presence and 
subject to WAEMU Directives (common report, Chap ter IV(5)), it suffers from a lack of competition 
that has resulted in high costs and problems of quality.  Many fixed and mobile international 
telephony rates, which have an impact on businesses, are particularly high in comparison with other 
West African countries, even though charges have r ecently fallen sharply (Table IV.4).  Almost all 
international communications go through the netw ork of the traditional operator Togo Télécom at 
prices that are much higher than those in neighbour ing countries.  In 2010, the arrival of a competitor 
led to a noticeable drop in Togo Télécom's inte rnational fixed telephony rates, which fell from 
CFAF 1,168/minute in 2005 to CFAF 354/minute in 2010. 
183. Total teledensity (fixed + mobile) rose from 23.6 per cent in 2007 to 52.2 per cent in 2011, of 
which 3.7 per cent is for fixed teledensity.  Th e sector is composed of Togo Télécom for fixed 
telecommunications services, for which this govern ment-owned company until recently had a de facto 
monopoly throughout Togo101;  and two mobile telephony compan ies, Togo Cellulaire (established on 
30 June 1998 and a subsidiary of  Togo Télécom), and Telecel Togo/Atlantique Télécom Togo, which 
started operating in 2000.  Atlantique Téléco m, however, did not have any licence to supply 
international services from 2003 to 2008 and its services were all suspended between August and 
December 2009 following a disagreement with the Government regarding renewal of its licence. 
                                                      
97 Decree No. 96-22/PR of 28 February 1996. 
98 Law No. 98-005 of 11 February 1998, supplemented by Law No. 2004-011 of 3 May 2004. 
99 Law No. 99-004 of 15 March 1999, amended by Law No. 2002-023 of 12 September 2002. 
100 The ARTP has a website:  http://www.artp.tg /, but it was not possible to find the regulations or 
applicable rates. 
101 Since 2000, the regulations have provided for the introduction of rural and regional fixed telephony 
operators on the market. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 309  
 
 
  Table IV.4 
Comparative table of average rates for telecomm unications services in the WAEMU area in 2011 
 Fixed telephony services Mobile telephony services Internet services 
 
Installation Local/ 
national 
call Inter- 
national
call Inter- 
national 
call Intranet
work call Extranet
work call  Monthly 
Internet 
subscrip-
tion Installationa 256 Kbps 
monthly 
subscriptio n 
Benin 10,000 20/60 283 100 50 90 15,000 20,000 O.N.A 
Burkina Faso 20,000 45/106 180 200 88 90 15,000 15,000 18,644 
Côte d'Ivoire 10,000 53/60 211 171 97 124 15,000 15,000 20,000 
Guinea-Bissau 15,000 45/90 .. .. 60 110-180 36,000 129,000b 35,000, 
Mali 19,900 18/142 145 150 110 110 16,864 19,900 23,600 
Niger 15,000 25/150 354 189 100 150 30,000 20,000 25,000 
Senegal 20,000 60/60 .. .. 80-100 80-120 22,000 19,000, O.N.A 
Togo 35,400 36/71 354 275 107 150 20,000 50,000 34,685 
a It should be noted that these are installation costs and exclude  the cost of the modem, which is CFAF 70,000 in Benin, for 
example.  In Senegal, it is CFAF 20,000 fo r a standard model and CFAF 50,000 with WiFi. 
b An Internet connection using ADSL technology is not yet availa ble in Guinea-Bissau.  Operators offer an Internet connection 
using WImax technology.  The installation cost indicated applies to a speed of 128 Kbps.  For 256 Kbps, the installation cost 
is CFAF 129,000. 
Note: O.N.A:  Offer not available.  ADSL offers in Senegal a nd Benin start from 512 Kbps.  The monthly subscription for 512 Kbp s 
and 1 Mbps costs CFAF 18,000 and CFAF 25, 000, respectively, in Senegal, and CFAF  25,000 and CFAF 80,000 in Benin.  The 
rates are CFAF 74,340 and CFAF 173,630, respectively, in Togo.  The monthly subscription for 512 Kbps costs CFAF 30,000 in 
Côte d'Ivoire. 
Source : ARPT, on the basis of information provided by operators, regulators and WAEMU. 
184. In 2010, the Government signed a protocol of agreement with the West African Development 
Bank (BOAD) with a view to issuing an internationa l invitation to tender in order to select a third 
mobile operator and in 2012 this process was under way.  According to the authorities, the criteria 
followed when deciding whether or not to authori ze a new operator are more comprehensive coverage 
of the population and more competition.  Currently , for a population of close to 6 million, Togo 
Cellulaire had 1.9 million subscribers at the end of 2011, and Atlantique Télécom 1.2 million 
(Table IV.5). 
Table IV.5 
Basic indicators for telecommunications services, 2007-2011 
 2007 2008 2009 2010 2011 
Total teledensity (fixed + mobile) 23.6% 30.2% 41.1% 46.3% 52.2% 
Togo Cellulaire subscribers (millions ) 0.86 1. 07 1.61 1.63 1.90 
Atlantique Télécom subscribers 0.33 0.48 0.58 0.83 1.20 
Average mobile rate per minute (CFAF) 148 149 118 117 96 
Source : Togolese authorities. 
185. There have been few changes si nce Togo's previous TPR in 2005 as far as the regulation of its 
telecommunications sector is concerned.  Among th e only recent texts, a decree in 2006 determined 
the rates for operators102;  while another text in 2011 required sy stematic identification of subscribers. 
                                                      
102 Decree No. 2006-041/PR of 26 April 2006. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 310 
  
  186. Atlantique Télécom Togo was once again authorized to operate in December 2009 and 
since 2010 has offered international services usi ng its own gateways (sat ellite gateway through 
the ETISALAT satellite), but only to its own subscr ibers.  This has improved competition on this 
market segment by eliminating Togo Télécom's monopoly.  It was therefore only then that 
interconnection was fully liberalized.103  The current situation can be likened to a duopoly, with Togo 
Cellulaire occupying a dominant position.  As far as quality is concerned, co nnections are reportedly 
intermittent, with a high rate of disruption. 
187. There are provisions in the regulatory framework to guarantee universal service.104  A s  
indicated in the common report (Chapter IV(5)), th e fund has been created and is operating, and the 
"play or pay" formula appears to operate in T ogo, allowing operators to deduct the contribution 
payable towards the universal service from their i nvestment.  This contribution amounts to 2 per cent 
of turnover. 
188. The following supply Internet connections to the general public:  Togo Télécom and 
Café Informatique.  There are also around 20  Internet service providers for individuals 
and 300 Internet cafés.  In 2005, Togo Télécom w as offering to install a special link for Internet 
access for CFAF 400,000, to which had to be  added the monthly fee of CFAF 350,000 for 
downloading 64 Kbps.  Although prices have fallen c onsiderably since then (Table IV.5), capacity 
(international band width) for access to the global In ternet remains very low and users often find it 
impossible to connect.  Unlike neighbouring countr ies, Internet access in  Togo goes exclusively 
through satellite and VSAT stations.  This technol ogy does not provide sufficient capacity to allow 
"high-speed" connection at affordable cost.  Un fortunately, Togo was unable to benefit from the 
proximity of the ship laying the Africa Coast to Europe (ACE) submarine cable and is not linked to other existing cables.  Togo Télécom is, however, a shareholder in WACS and SAT-3 and it remains 
the Government's objective to connect Togo to the submarine cable. 
(ii) Postal services 
189. There are six operators in all on Togo's postal market, including the Togolese post 
office (SPT), the public operator and de facto only s upplier of the universal service.  The five other 
operators licensed by the ARPT are partly foreig n owned (for example DHL, FedEx, UPS).  DHL has 
62.5 per cent of Togo's international express courie r market.  The SPT has 74 post offices, while the 
other five, private operators together have eight. 
190. Although the postal sector has to a large extent  been opened up to competition, the SPT alone 
still offers regular postal services.  It suffers from competition from substitute products such as 
express courier services and the Internet.  The S PT also offers financial services which, unlike 
the-mail services, perform reasonably satisfact orily, despite strong competition from financial 
institutions themselves.  In 2010, the share of fi nancial services in the SPT's turnover was 45 per cent, 
compared to 32 per cent in 2009. 
191. In order to diversify its activities, in addition to postal services, the SPT offers the following 
services:  cyber post and telephone booths, sale of  mobile and fixed telephony products, sale of 
                                                      
103 Decree No. 98-089 of 16 September 1998 determines the rules for interconnecting networks 
between operators in the telecommunications sector.  These are business agreements and are communicated to 
the ARPT before they can enter into force.  Interconnection rates are governed by the relevant costs for using 
the network and observe the principles  of objectiveness, tran sparency and non-discrimination, according to the 
authorities. 
104 Decree No. 2001-195/PR of 16 November 2001. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 311  
 
 
  magazines, lottery products, collection of electric ity and telephone bills, transport of passengers and 
goods, etc.  In 2010, these and related activities accounted for 27 per cent of the SPT's turnover. 
(5) TRANSPORT SERVICES  
192. The quality and competitiveness of transport ser vices are of strategic importance to Togo 
because of its role in transit to other countries in  the region.  The export of transport services is 
important to Togo and is devel oping rapidly.  These are mainly ancillary transport services for 
non-residents supplied by the Autonomous Port of Lomé (PAL), such as handling of containers.  
It will be noted that export of air freight services has also increased. 
(i) Regulation of air transport 
193. Togo has two international airports (Gnassingbé  Eyadéma International Airport (AIGE) and 
Niamtougou airport), as well as five smaller airf ields.  In March 2012, 12 local, regional and 
international companies used the AIGE, providing  50 flights each week.  The new actors in the 
market include a new regional company, ASKY, which has been operating from Lomé since 2007 
(common report, Chapter IV(6)).  Freight traffic remains modest (9,361 tonnes in 2005, the latest 
statistics available).  According to the authorities, work has started on modernizing the airport under a 
contract with China Airport Construction Corporati on.  The airport's security authority groups the 
divisions responsible for police, customs, h ealth and security, in accordance with WAEMU's 
provisions.  ASECNA manages air traffic control. 
194. The National Civil Aviation Authority (ANAC-Togo) regulates the sector.  It is a public 
administrative establishment with financial and management autonomy supervised by the Minister 
responsible for civil aviation, and was set up on 22 January 2007 by Law No. 2007-007 containing the 
Civil Aviation Code (replacing the 1975 Code).  An y person wishing to operate an air transport 
service in Togo must obtain an operating licence from the Minister responsible for civil aviation, after the application has been examined by ANAC.
105 
195. Since 1987, the AIGE has been commercially  run by a semi-public company, the 
Lomé-Tokoin Airport Company (SALT), which manages the airport.106  SALT is exclusively 
responsible for providing airport services for passenge rs and freight.  Its rates must be approved by 
the Ministry responsible for civil aviation.  Gr ound handling is provided by the privately owned 
company S.T.  Handling.107 
196. Foreign presence and traffic rights granted to fo reign companies serving Togo are in principle 
governed by WAEMU provisions in the case of other member States, by the provisions in the 
Yamoussoukro Decision for companies from other Af rican countries (common report, Chapter IV(6)), 
and by bilateral agreements with other countries, wh ich usually cover third and fourth freedom rights.  
Foreign companies are only allowed to provide cabotage services on a temporary and exceptional 
basis, under the responsibility of the Minister respons ible for civil aviation.  Togo has not signed any 
open skies agreement.  It is a member of th e International Civil Aviation Organization (ICAO). 
                                                      
105 Order No. 006/MTRH/DAC of 28 March 2000. 
106 The shareholders are the Togolese State (60 per cent), the Chamber of Commerce, Agriculture and 
Industry of Togo (35 per cent), and the Chamber of Commerce, Agriculture and Industry of Bordeaux (5 per 
cent). 
107 Decree No. 2007-007/PR regulating ground handling at Togolese airports;  Order 
No. 18/METPT/ANAC-Togo of 12 February 2007 on ground handling services. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 312 
  
  (ii) Maritime transport and port services 
197. The Autonomous Port of Lomé (PAL) provides th e majority of Togo's international maritime 
transport-related port services and handles some 80 per cent of trade.108  It is one of the few ports that 
can take oil tankers and grain ships with a draught of 14 metres or more and one of the only ones with 
warehouse facilities.  It is also situated close to th e free zone, the major site for Togo's export-oriented 
companies (Chapter II(4)(ii)). 
198. In 2010, PAL handled 5.8 million tonnes of goods, almost one third of which was in transit 
(Chart IV.3).  While regular traffic has risen steadily since 2000, and bulk traffic has shown a strong increase since 2009, there has been a sharp decline in transit traffic since 2008 following the collapse 
of bridges.  The three largest shippers are G ETMA (23 per cent of the tonnage of containerized 
imports in 2010), Maersk (22 per cent) and Delm as (10.5 per cent).  Togo has no national fleet 
providing international transpor t.  Liner conferences and freight sharing (common report, 
Chapter IV(6)) have not yet been abolished, but are no longer applied. 
199. It is Togo's declared ambition to develop as a hub for transit to other places in the region, both 
to secondary ports and to landlocked countries.  The authorities are competing with neighbouring 
countries in this respect to offer the best internal transport infrastructure likely to attract the majority 
of intercontinental traffic (c ommon report, Chapter IV(6)). 
200. PAL is a State-owned company r esponsible for managing the port and is currently one of the 
companies retained in the State's portfolio.
109  It is both the operator and the regulator.  It is 
exclusively responsible for dredging and towing, and for most of the bulk cargo handling (especially 
of mineral ores), and for all other port and port -related activities with the exception of container 
handling.  PAL determines the scale of fees, which is  then approved by the Ministry of Transport. 
201. Since 2001, the handling of containers and various goods has been privatized.110  T h e  
concession for container handling was given to two operators:  the Maritime Cargo Handling 
Company (SE2M), a subsidiary of the foreign group Bolloré), and Ecomarine, which no longer exists.  
SE2M handled 81 per cent of the 138,000 TEU cont ainers going through PAL in 2010 and another 
company (Manuport) dealt with the remaining 19 per cent.  Of the 1,175 vessels docking at Lomé port 
in 2010, 589 were container vessels, 188 roll-on /roll-off vessels, 89 traditional ships and 88 oil 
tankers. 
 
 
                                                      
108 http://www.togoport.tg/. 
109 Decree No. 94-038 of 10 June 1994. 
110 Decree No. 2001-162/PR of 14 September 2001. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 313  
 
 
   500 0001 000 0001 500 0002 000 0002 500 000
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010Regular Bulk TransitChart IV.3
Trend in maritime traffic, 2000-2010
Source : 2010 Maritime Statistics Bulletin, National Shippers' Council of Togo.Tonnes
 
202. The Bolloré group is building a third wharf in accordance with the Build-Operate-Transfer 
(BOT) principle.  Lomé Container Terminal (LCT) has signed an agreement with the Government to 
build, manage and operate a private container terminal in Lomé port.  This project is partly financed 
by the African Development Bank.111  LCT has been given tax exemp tions under the free-zone regime 
(Chapter II(4)) for a period of 35 years. 
203. The International Ship and Port Facility Securi ty Code (ISPS) came into effect in PAL on 
1 July 2004.  The aim of this new global security re gime is to establish an international system for 
cooperation among governments, government bodies, th e maritime transport industry and the port 
industry in order to determine the measures to be ta ken to prevent incidents affecting the security of 
ships and port facilities engaged in international trad e and to apply them.  The ISPS levy is in fact 
collected. 
204. The National Shippers' Council of Togo (CNCT), s upervised by the Ministry of Transport, 
has the following main tasks:  to assist importers and exporters;  to manage the National Transport 
Observatory;  and to update export and import statisti cs.  It is financed by means of levies on import 
and export flows, notably for the electronic cargo tracking note (BESC) (Chapter III(2) and (3)), and hold reservation attestations.  In the second half of  2011, the average amount collected by the CNCT 
for the BESC each month was €135,000.  According to  the CNCT, the fact of not obtaining a BESC 
does not prevent either the loading or the unloading of goods in Lomé port:  the situation can be 
                                                      
111 Viewed at:  http://www.afdb.org/fileadmin/upl oads/afdb/Documents/Environmental-and-Social-
Assessments/LCT%20RAPs%20Exec%20Summary%20French%20final.pdf. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 314 
  
  regularized upon arrival, subject to paying a "small penalty" (€38 per bill of lading for cargoes from 
Europe instead of €25;  €108 instead of €100 for other origins). 
(iii) Land transport 
205. There have been several institutional about-turns  in land transport in recent years.  Market 
access to the land transport sector is particularly im portant in the light of the authorities' declared 
ambition to make Togo a country of transit and re-export for landlocked countries in the region, 
notably through the Lomé-Ouagadougou corridor. 
206. In 2010, Togo's road network comprised 11,700 km, of which 1,700 km were sealed.  
In January 1997, a Road Maintenance Fund (FER) was established to maintain the roads.  In 2008, it 
was replaced by the Road Fund (FR), financed by means of a tax on petroleum products, and the 
Autonomous Road Tolls and Maintenance Company (C APER) was set up, together with the National 
Roads Council.  In 2011, these bodies were deemed to  be "non-operational" and were replaced by a 
Government-owned company, the Autonomous Comp any for Financing Road Maintenance (SAFER), 
whose task is also to mainta in the road infrastructure. 
207. On the other hand, according to recent reports  by the Irregular Practices Observation Centre 
regarding the Lomé-Ouagadougou corridor (second quarte r of 2011), the Government has managed to 
reduce the number of illegal payments demanded by the police force, the gendarmerie and the 
customs.  Today, these illegal payments are not as hi gh as those in other countries.  The time wasted 
is also less than that recorded  in the other countries studied. 
208. Access to the profession of carrier is no longe r in principle reserved for Togolese nationals, 
but has been extended to companies within ECOWAS .  However, cabotage is generally prohibited to 
foreigners of whatever nationality.  The fact that  foreign companies are not authorized to carry goods 
between two destinations in To go is a cause of inefficiency. 
209. Vehicles carrying goods in transit to foreign countries are covered by a customs bond note 
under a special transit declaration that only covers  Togo.  The bond paid into the guarantee fund is 
much lower than the amount of the customs duty (0 .25 to 0.50 per cent of the c.i.f. value of the 
goods).  For 30 years, the inter-State road trans it (TRIE)/ECOWAS National Guarantors have been 
endeavouring to introduce a TRIE scheme, notably a single bond scheme from the customs post at the 
point of departure to that of arrival.  In 2011, it would appear that Togo's National Guarantor adopted 
a protocol of agreement with a view to introducin g a single bond.  In the first instance, this single 
bond scheme will only apply on the Togo-Burkina Faso corridor for containers and tanker lorries.  
An e-tracking system for goods in transit is gradually being introduced. 
210. Since 2011, an escort has no longer been compul sory.  The escort fees were added to the 
transport cost, payable either by the owner of the goods or under the guarantee fund.  The use of escorts not only slows down the movement of vehicl es, but can also lead to delays if the escort 
convoys are not available at the appropriate time. 
211. Togo has had a National Transport Facilitation Committee (CNF), under the authority of the 
Ministry of Transport, since January 2012.  Its task is to strive to lower the cost of the administrative 
formalities required for carryin g goods between WAEMU member States;  to streamline 
documentation;  and to speed up transit formalities.   According to the authorities, this Committee 
provides a mechanism allowing users to e xpress their opinions and make suggestions. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 315  
 
 
  212. Transport rates for goods are not regulated.  On the other hand, the loss of efficiency resulting 
from the distribution of freight by truckers' c ouncils, under bilateral road  agreements with all 
WAEMU member States (except for Senegal), is among the other factors that continue to have an 
impact on transit costs.  Since 1975, a system has been maintained under which the freight office at 
Lomé port administers specific transport quotas divided between carriers from the country of 
destination and Togolese carriers, allocated in rota tion.  This practice makes it impossible to choose 
the most efficient and cheapest carrier and allows  vehicles in a poor state of repair to survive 
artificially.  Despite abundant criticis m over the past 15 years, this system has still not been abolished.  
It discourages competition by keeping under-performi ng carriers in operation and is being revised by 
the CNF as part of the Regional Road Transport and Transit Facilitation Programme. 
213. Rail transport is provided by two companies, but is only for goods and has declined to a 
significant extent since 2010.  The leading company, Togo Rail, is a privately-owned company (established by WACEM), which be gan operations in December 2002 after being given a concession 
to operate the assets of the National Railway Compa ny of Togo;  it operates an 80-km line from Lomé 
to Tablibo.  The second line, covering 276 km betw een Lomé and Blitta in the centre of Togo, is 
operated by M.M. Mining to carry mineral ore.  The rates are freely determined by Togo Rail 
and M.M. Mining. 
(6) T
OURISM  
214. The tourism sector in Togo is proof of the rapid positive effects of good governance.  Tourism 
has recovered in Togo since 2009 (Table IV.6) and in two years arrivals have almost tripled.  Among 
the factors explaining this recovery, in addition to an improved socio-political climate, is participation 
by the Ministry of Tourism (created in 2008) in international fairs, and the sizeable budget allocated 
to it.  A decree dating from 2011 contains Togo's new national tourism policy.112 
Table IV.6 
Tourism indicators, 1999 and 2005-2010 
 1999 2005 2006 2007 2008 2009 2010 
Arrivals  93,640 93,557 102,264 102,281 87,587 183,086 251,696 
Visitor nights 205,176 181,758 224,375 220,020 238,624 413,434 511,111 
Average length of stay (nights) 2.2 1.9 2.1 2.1 2.7 2.26 2.03 
Earnings from hotel and restaurant services (CFAF billion) 5,612 7.7 10.2 11.8 11,140 16,590 16,057 
Number of rooms 2,258 4,728 5,201 5,404 5,557 6,017 6,077 
Occupancy rate 21.4 9.3 10.7 9.7 9.81 13.05 16.04 
Jobs 1,115 1,437 1,577 1,581 1,581 1,617 1,803 
 
Source : Togolese authorities. 
 
215. Texts dating from 2006 provided for the National Commission for Approval and 
Classification of Tourism Establishments (CNACET) , which according to the authorities should have 
started to operate in April 2012.  The Minist ry gives approval for opening and operating tourism 
establishments.  According to the regulatory texts in force since 1989113, which have not been revised 
since the previous TPR, the provision of hotel and restaurant services, and travel agency services, is open to any person without any nationality restric tions.  According to the authorities, however, Togo 
still has restrictions on the employment of fo reign personnel in order to employ local labour. 
                                                      
112 Decree No. 2011-001/PR of 5 January 2011 approving the document on the national tourism policy. 
113 Decrees No. 89-137/PR, No. 89-138/PR, and No. 89-139/PR of 23 August 1989. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 316 
  
  216. Prices for tourism services were fully liberalized in 2008. 
217. A number of hotel structures have been rehab ilitated and new hotels built.  The State still 
owns many hotels.  The building and operation of t ourism and hotel infrastructure are, in principle, 
eligible for the incentives provided in the Invest ment Code.  VAT of 18 per cent applies to all 
operations in the tourism sector. 
(7) FINANCIAL SERVICES  
(i) Insurance services 
218. In 2012, Togo's insurance services market comp rised 12 companies, seven of which offered 
non-life insurance and five life insurance (including one mutual insurance company).  In 2010, their 
total turnover was CFAF 29 billion (€44 million), of  which 66 per cent was for non-life insurance 
and 34 per cent for life insurance.  A new company h as entered the market since 2005, NSIA (life and 
non-life).  With the exception of one company, Fidelia Assurances, the majority of the capital in all 
these companies is owned by foreign interests.  Th e Government now only holds  0.57 per cent of the 
capital of GTA-C2A-iard. 
219. Like various other countries belonging to the Inter-African Insurance Market (CIMA), whose 
Code regulates the profession, the problem of premium arrears is a major one in Togo.  The rate of 
arrears in non-life insurance did, however, decline from 60 per cent to 47 per cent for the premiums 
issued between 2007 and 2010.  This decrease o ccurred after amendments were made to the 
provisions of the Code relating to non-payment of premiums (common report, Chapter IV(8)).  
In 2012, two insurance companies were experien cing problems (GTA-C2A-iard and Beneficial Life 
Insurance Togo), and were being monitored by the Regional Insurance Control Commission (CRCA) 
and the ministry in charge. 
220. In principle, there are two types of mandatory insurance in Togo, motor vehicle insurance and 
import insurance.  Law No. 87-07 made it compulsory to take out insurance in Togo for goods or cargo to be imported and it is still in force, alt hough not applied:  in practice, companies are not 
obliged to insure their imports and, when they do so, they do not have to insure them in Togo.  The 
minimum insurance premiums for the motor vehicl e liability branch (mandatory since 1987) are 
determined by the supervisory authority (Ministry responsible for finance), following a proposal by 
the National Insurance Directorate.  Placement of reinsurance risks is subject to legal cession 
of 15 per cent to CICARE, and 5 per cent to AFRICARE. 
(ii) Other financial services 
221. Financial services in Togo are subject to th e WAEMU common banking regulations and the 
prudential provisions of the WAEMU Banking Commission, which also has a monitoring role 
(common report, Chapter IV(8)).  Under these regulati ons, the financial market is in general open to 
foreign suppliers. 
222. At 31 March 2012, Togo's banking sector  comprised 14 loan institutions, 
including 12 approved banks
114, and two financial institu tions of a banking nature.115  One institution 
                                                      
114 Banque populaire pour l'épargne et le crédit, Diamond Bank Bénin (Togo subsidiary), Union 
togolaise de banque (UTB);  Ecobank Togo;  Banque togolaise pour le commerce et l'industrie (BTCI);  Financial Bank-Togo (FBT);  Banque togolaise de dévelo ppement (BTD);  Banque internationale pour l'Afrique 
au Togo (BIA-Togo);  Société inter-africaine de banque (SIAB);  and three new banks approved in 2005:  Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 317  
 
 
  lost its approval in February 2012, but new ones opened including Diamond Bank Bénin and the 
Regional Mortgage Refinance Fund (CRRH), under lining the dynamism of the banking sector.  
Banks' overall performance betw een 2008 and 2011 grew by 16 per cent, to over CFAF 980 billion 
(€1.5 billion).  Over this period, loans increased by over 19 per cent and accounted for 32.1 per cent 
of GDP, over the 20 per cent average in WAEMU. 
223. Of the 12 banking institutions, the Government owns the capital of four of them (BIA-Togo, 
BTCI, BTD, UTB), and their privatization is still un der way.  According to the authorities, with the 
exception of BRS-Togo, all Togo's banks observe th e minimum capital requirement of CFAF 5 billion 
(common report, Chapter IV(8)).  According to th e authorities, the banks' doubtful loans portfolio has 
been completely stabilized after the Govern ment absorbed the loans by securitizing them. 
224. The 10 per cent tax on financial transactions (T AF) is imposed on the turnover of companies 
that provide financial services, including insurance services. 
225. Banks are mainly involved in short-term impor t-export transactions, as well as certain private 
transactions (for example, buying a car).  As is  the case in other countries in the region, the 
population's low purchasing power partly explains the almost total lack of national savings that could 
be mobilized through traditional monetary channels .  In the absence of investment credits by a 
banking system which does not finance medium- and l ong-term operations, most private investment is 
either self-financed or financed  through micro-finance schemes. 
226. Unlike the banking sector, Togo's micro-finance sector has been markedly dynamic over the 
past decade (Table IV.7).  In 2011, 212 micro-cred it institutions were approved, and five direct loan 
institutions.  The introduction of a regulatory framewo rk at the national level in 1996 to respond more 
effectively to the needs of craftsmen, farmers a nd small traders in Togo, contributed towards this 
success.  Micro-credit has also been the subj ect of national regulations under WAEMU auspices116 
and is mainly the affair of mutual aid institutions , or savings and loan cooperatives, or decentralized 
financing schemes (SFD).  The number of bene ficiaries rose from 300,000 to 824,000 between 2005 
and 2010.  Deposits amounted  to CFAF 80 billion in 2010 (€122 m illion), or around 17 per cent of the 
loans granted by the banking system. 
Table IV.7 
Basic data on decentralized financing schemes, 2003-2005 and 2010 
(CFAF billion unless otherwise indicated)  
 2003 2004 2005 2010 
Members/clients (thousands) 179.9 199.9 308 824 
Service desks 78 77 246 484 
Deposits  16.9 22.3 29.1 79.5 
Outstanding loans  11.6 17.9 24.4 72.7 
Non-performing loans  0.7 0.7 0.9 3.7 
 
Source :  BCEAO. 
                                                                                                                                                                     
Banque régionale de solidarité (BRS-Togo);  Banque sahélo-saharienne pour l'investissement et le commerce;  
and Banque Atlantique Togo. 
115 Fonds de garantie des investissements privés en Afrique de l'Ouest and the WAEMU Regional 
Mortgage Refinance Fund (CRRH). 
116 Law No. 95-014 of 14 July 1995 and its Implementing Decree No. 96-038 of 10 April 1996. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
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  V. AID FOR TRADE 
(1) OVERVIEW  
227. Since the legislative elections of 2007 a nd Togo's subsequent re -engagement with the 
international community, the government has made important progress towards formulating an aid for 
trade strategy and accessing aid for trade.  Recently, aid for trade commitments and disbursements 
have been made to support Togo in addressing ins titutional and supply-side constraints to trade. 
228. The outlook for an increase in such aid for trade flows for Togo is bright.  A project to 
improve institutional capacity to mainstream trade, to formulate concrete aid for trade needs, and to 
coordinate the delivery of aid for trade has starte d implementation in late 2011 and provides support 
to access aid for trade from Togo's development partners. 
229. Togo has a high potential to improve its trade performance, because of its strategic position as 
a trade and transit corridor in West Africa, its na tural resources and its tourism assets.  Therefore, 
there is also potential that aid for trade flows w ill lead to the desired results of increased productive 
capacity, trade fuelled economic growth and w ealth creation, especially for the poorest. 
(2) TRADE MAINSTREAMING IN TOGO  
230. The successful legislative elections of 2007 pa ved the way for Togo's re-engagement with its 
development partners, after a suspension period of more than 15 years during which foreign 
assistance, including aid for trade, was very limited. 
231. To gain renewed access to international financ ial assistance, including aid for trade, Togo first 
had to clear arrears and reschedule its debt with multilateral and bilateral creditors.  This was done 
under the Heavily Indebted Poor Country (HIP C) Initiative in 2008/2009.  As part of the 
HIPC process, Togo prepared an Interim-Povert y Reduction Strategy Paper (I-PRSC) in 2008 and a 
Full PRSP (F-PRSP) in 2009.  The F-PRSP which de velops Togo's overall de velopment strategy for 
the period 2009-2011 was undertaken in tandem with  an Enhanced Integrated Framework (EIF) 
funded Diagnostic Trade Integration Study (DTIS).  The F-PRSP thus fully reflects Togo's trade and 
aid for trade priorities. 
232. The overall goal that the government wants to ach ieve through the F-PRSP is an effective and 
sustainable improvement in the people's living conditions by tackling the main causes of poverty.  The F-PRSP is organized along four strategic pillars:  (1) improvement of governance;  
(2) consolidation of the foundations of strong and sustainable growth;  (3) development of human 
capital;  and (4) reduction of regional imbalances  and promotion of community development. 
233. Issues that are relevant to Togo's aid for trad e agenda are treated under the first pillar which 
formulates a strategy to improve economic governance,  including anti-corruption measures.  Most of 
the aid for trade agenda is, however, found in the sec ond pillar which identifies nine priority areas for 
the promotion of growth.  These are:  (1) strengthening structural reforms;  (2) improving the business environment;  (3) promoting sources of growth;  (4 ) developing infrastructures to support growth;  
(5) enhancing regional integration;  (6) effectivel y managing natural resources and the environment;  
(7) redistributing the fruits of growth;  (8) cr eating employment;  and (9) promoting research. 
234. A good number of the priority actions, in particul ar for pillar two, have been conceived to 
unleash Togo's trade potential.  These include (1) rest ructuring of public enterprises in the cotton and 
phosphate sectors and in infrastructure services provisi on (electricity, transport and trade facilitation, Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 319  
 
 
  and water);  (2) improving the general business climate and in particular revitalising the industrial free 
trade zone;  (3) improving access to finance;  (4 ) boosting productivity of key export crops coffee, 
cocoa and cotton including through improvement s of quality control;  (4) boosting sustainable 
industrial productivity for key extractive industri es, phosphate, limestone and iron;  (5) improving 
services provided by the Lomé Port Authority, and the development of tourism;  and (6) enhancing 
regional integration in WAEMU and ECOWAS. 
235. To drive sustainable growth, the government has been introducing a set of  reforms to improve 
governance in state enterprises, to pr omote the recovery of banks in distress, and to make the port of 
Lomé more competitive.  Furthermore, several me asures to combat corruption have been taken.  
These reforms and regulatory measures have to be co mplemented by investments - private, public or 
by development partners - to bear fruit in  form of increased performance in trade. 
(3) SUPPORTING INSTITUTIONAL CAPACITY TO MANAGE AID FOR TRADE  
236. After reengagement with its development pa rtners, Togo applied in 2008 to become an 
EIF beneficiary country.  A technical review was undertaken and conclu ded that the political 
environment in Togo was conducive to a successful implementation of the EIF programme.  The first 
step in the EIF process is for countries to elaborate a DTIS for which Togo partnered with the 
World Bank. 
237. In partnering with the Bank, Togo was able to  leverage additional resources for the DTIS 
since the Bank complemented the EIF DTIS financing with funding for a Country Economic Memorandum (CEM) which resulted in a flagship report entitled ''Reviving the Traditional Sectors 
and Preparing for the Future:  An Export-Led Grow th Strategy''.  The DTIS/CEM provides a thorough 
analysis of Togo's constraints to trade and opportuni ties for trade to become a motor of growth, and a 
prioritised Action Matrix along seven themes, namely:  (1) improving the business environment;  (2) development of skills;  (3) transport and trad e facilitation;  (4) promoting an export processing 
zone;  (5) reinvigorating the mining sector;  (6) s upporting the agriculture sector, notably those areas 
with strong export potential (cotton, cocoa and coffe e);  and (7) developing the trade policy, including 
the capacity of the Ministry of Trade and Private Sector Promotion (MCPSP). 
238. The DTIS addressed in detail critical issues high lighted in the F-PRSP as priority actions to 
improve the business environment in Togo.  These include  in particular expediting enterprise creation;  
accelerating fiscal reforms to provide incentives for entrepreneurs;  improving access to finance;  and the rehabilitation of the free trade zone and ports .  These and other actions aimed at facilitating 
business are expected to set the stage for trade expansion across a range of agricultural products, 
notably those with strong export potential (cotton, cocoa and coffee). 
239. The DTIS process in Togo was supported by an EIF Pre-DTIS project that provided funding 
to facilitate national arrangements and the holding of  consultations on the coverage of the study, and 
the development of Tier 1 projects.  Under the Pr e-DTIS project Togo also set up the basic overall 
EIF governance structure for mainstreaming trade (N ational Steering Committee, EIF Focal Point, 
and EIF Donor Facilitator) and the institutional struct ure for consultations with local stakeholders and 
development partners.  The Pre-DTIS project whic h was successfully concluded in 2011 was crucial 
in laying the foundations for trade main streaming and the EIF process in Togo. 
240. To implement the DTIS Action Matrix, a project to improve institutional capacity to 
mainstream trade, to formulate concrete aid for trad e needs, and to coordinate the delivery of aid for 
trade has been approved for funding by the EIF and started implementation in late 2011.  The overall WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 320 
  
  objective of the project is to develop and st rengthen institutional capacities necessary for the 
formulation and implementation of trade related stra tegies in Togo.  This will be achieved through the 
establishment of an institutional mechanism, which will facilitate the creation of synergies between 
the public and private sectors, including women's organizations, civil society and the donor 
community.  The project activities are organized al ong six components:  (1) enhancing institutional 
capacities of the MCPSP;  (2) providing capacity build ing related to trade and EIF implementation;  
(3) mainstreaming trade into the strategies followi ng the F-PRSP;  (4) formulating and implementing 
aid for trade;  (5) following up on activities related to trade and aid for trade;  and (6) mobilizing 
additional resources. 
(4) RECENT AND PLANNED AID FOR TRADE SUPPORT  
(i) Aid-for-trade flows 
241. According to the OECD Creditor Reporting Syst em (CRS) Database, Togo's trade-related aid 
flows committed have increased significantly since th e last TPR.  Commitments went from an average 
of about US$5 million per year from 2002-2006 to US$76 million per year from 2007-2010, a 15-fold increase;  disbursements have more than quadrupled over the same period.  It is also noticeable that 
the fraction of aid allocated to aid for trade has in creased since the last TPR:  commitments increased 
from below ten per cent in 2002-2006 to almost a third for 2007-2010.  In 2010, aid for trade accounted for 50 per cent of total aid, a hike main ly due to new commitments in the transport and 
storage sector and the agricultural sector. 
242. Almost all aid for trade is directed to transport and power infrastructure and productive 
capacity building for the agricultural, industry and banking and financial services sectors;  flows to 
trade policy and regulations are minimal, accoun ting for less than one per cent of commitments 
and 4 per cent of disbursements between  2007 and 2010 (Tables V.1 and V.2). 
Table V.1 
Aid-for-trade commitments, 2002-2006, and 2007-2010  
(US$ million, 2010 constant) 
Time-period Average 
2002-2006 2007 2008 2009 2010 
Sector(s):      
Transport and storage, total 2.8 2.7 0.0 1.8 96.9 
Communications, total 0.2 0.0 0.0 .. 0.0 
Energy, total 0.0 0.6 21.0 33.3 3.8 
Banking and financial services , total 0.3 0.1 27.2 21.3 0.2 
Business and other services, total 0.1 0.1 .. 0.7 .. 
Agriculture, total 1.0 1.5 0.8 1.7 41.6 
Forestry, total 0.0 .. 0.1  .. 0.0 
Fishing, total 0.0 0.1 0.1 0.1 0.0 
Industry, total 0.6 0.0  40.4 0.1 5.8 
Mineral resources and mining, total 0.0 .. .. .. .. 
Trade policies and regulations, total 0.0 0.0 0.4 0.4 2.0 Togo  WT/TPR/S/266/TGO/Rev.1 
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  Time-period Average 
2002-2006 2007 2008 2009 2010 
Tourism, total 0.0 .. 0.0 0.0 0.0 
Total Aid for trade 5.1 5.1 90.1 59.5 150.5 
Total sector allocable  67.8 185.9 262.1 238.1 283.6 
.. Not available. 
Source : OECD-DAC, Aid Activit y database (CRS). 
Table V.2 
Aid-for-trade disbursements, 2002-2006, and 2007-2010  
(US$ million, 2010 constant) 
Time-period Average 
2002-2006 2007 2008 2009 2010 
Sector(s):           
Transport and storage, total 4.7 0.0 0.0 0.2 1.5 
Communications, total 0.1 0.2 0.0 .. 0.0 
Energy, total 0.0 0.4  21.2  0.0  3.7 
Banking and financial Services , total 0.3 0.2 27.3 14.4 2.4 
Business and other services, total 0.4 0.1 .. 0.2 0.1 
Agriculture, total 2.3 1.3 0.9 12.1 24.6 
Forestry, total 0.4 .. 0.1 .. 0.0  
Fishing, total 0.0 0.1 0.1 0.1 0.0 
Industry, total 0.4 0.4 40.6 0.5 3.9 
Mineral resources and mining, total 0.1 0.0  .. .. .. 
Trade policies and regulations, total 0.1 0.0 5.8  0.2 0.2 
Tourism, total 0.0 .. 0.0  0.0  0.0  
Total Aid for trade  8.8 2.7 96.0 27.7 36.5 
Total sector allocable 65.6 113.1 260.0 166.9 149.9 
.. Not available. 
Source : OECD-DAC, Aid activity  database (CRS). 
243. The increases in commitments since 2007 reflect  the reengagement of Togo's development 
partners over the past few years;  the increase in the share of aid for trade of total aid reflects the 
strong trade focus of the F-PRSP.  Disbursements as  a fraction of commitments have been high in 
Togo for the entire period reported;  the slight decr ease for the current TPR pe riod compared with the 
preceding one is explained by the significant increase in commitments, some of which will be 
disbursed over several years.  To achieve the results intended by aid for trade, it will be important that 
Togo's absorptive capacity will increase to ensure that the commitments can be disbursed as 
scheduled.  This in turn requires a continued push on institutional and administrative capacity 
building. 
(ii) Aid for trade and technical assistance mapping 
244. The World Bank's 2010 DTIS/CEM was complemented by an Investment Climate 
Assessment (also completed in 2010) which provide d a crucial diagnostic of the business climate.  
Following this diagnostic groundwork, the World Ba nk developed a project to support private sector 
development;  the project of US$13 million was approved in March 2011.  Already in 2009, the 
World Bank approved a project of US$25 million to re habilitate key infrastructure and support power 
generation.  Togo is also part of a regional US$278 million Abidjan-Lagos Transport and Trade WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 322 
  
  Facilitation Project approved in March 2010.  A US $54 million operation to support the agricultural 
sector was approved in 2011;  this project is furt her complemented by a US$119 million West Africa 
Agriculture Productivity Project (also approved in  2011) to strengthen the national agricultural 
research system and extension services. 
245. The EU in its Togo Country Strategy foresee s support for economic and institutional reforms 
(€22 million);  support for economic recovery thro ugh support for infrastructures (€57 million);  and 
support for Togo's macroeconomic stability with €32 million.  This includes a programme to support the Togolese private sector development that will a ddress capacity building for the private sector in 
the context of the wider EU EPA support programme. 
246. The central objective of the AfDB's 2011-2015 strategy for Togo will be to ensure more 
effective connection of the economic zones with in Togo and Togolese economy to the West African 
regional economic space in order to boost the econom y and create jobs, in light with Togo's F-PRSP.  
To that end, the AFDB plans lending to rehabilitate  transport corridors, to provide support to the 
Lomé port, and budget support for cap acity building and business training. 
247. Other aid for trade projects include the National Professional Training and Apprenticeship 
Fund and the €6 million West Africa Quality Progr amme funded by the EU and implemented by 
UNIDO, and the Hub and Spokes project funded by the EU and implemented by the International 
Organization of the Francophonie which provid es supports to ACP countries including Togo to 
develop trade-focused infrastructure and to mitigat e the challenges that the implementation of the 
Economic Partnership Agreements ( EPA) will bring to the countries. 
248. In addition to this existing and planned support to Togo's aid for trade agenda, the country 
will also be able to access the EIF Trust Fund for priority projects addressing supply side capacity building constraints for trade.  Also other donors ar e expected to join Togo's development partners 
such as Germany which in December 2011 announced  that it would resume development cooperation 
with Togo in 2012. 
(iii) Trade-related technical assistance provided by the WTO 
249. Since the last TPR, Togo has participated in 14 TA activities listed in the database by the 
Institute for Training and Technical Cooperati on (ITTC) of the WTO.  These include national 
seminars and workshops on (1) SPS, TBT and notifi cation;  (2) rules and anti-dumping;  (3) trade 
facilitation;  (4) rules of origin, agriculture  and NAMA negotiations;  (5) notification;  
(6) international trade and trade negotiations;  (7) re ference centres;  (8) EIF and DTIS sensitisation;  
(9) regional and national seminars and worksh ops on trade facilitation needs assessments, 
(10) regional EIF meeting;  and (11) short trad e policy courses for French-speaking West African 
countries. 
250. WTO activities to which Togo has been invited between 2006 and 2012, excluding national 
activities, include:  Advanced Trade Policy Courses, Regional Trade Policy Courses for African 
Economies, Advanced Thematic Courses on TB T, Symposia on Trade Facilitation and on 
WTO Reference Centres, Government Procuremen t, Trade and environment, Training Course on 
WTO Dispute Settlement, Workshop on Non-agricu lture Market Access Negotiations for African 
Economies, Regional Workshop on WTO Rules a nd Procedures Relating to Regional Trade 
Agreements for the African Region, Advanced Workshop on the GATS and the Negotiations on 
Services for Africa, Trade and Development and TR IPS, Intensive Course on Trade Negotiation Skills Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 323  
 
 
  and a Workshop for Parliamentarians on International Tr ade.  Togo is also invited to participate in the 
Mission Internship programme and several distance learning activities. 
251. STDF provided a project preparation grant ( PPG) to develop a project to assist cocoa 
producing countries (Cameroon, Cote d'Ivoire, Ghana, Nigeria and Togo) in Africa to produce cocoa 
that meets the food safety requirements of the EU, USA and Japan.  The project proposal was 
finalised in March 2010.  Based on this proposal, STDF approved a project to build SPS capacity to produce cocoa that complies with regulations and le gislation on pesticide residues and other harmful 
substances for Togo and the othe r cocoa producing countries that ha d been covered under the PPG.  
The project is implemented by the International Co coa Organization;  its implementation started in 
January 2011 and is still ongoing. 
252. A trade facilitation needs ass essment was undertaken for Togo in June 2009 and Togo 
participates regularly in the trade facilitation me etings at the WTO under the capital-based officials 
programme. 
(5) R
ESULTS OF AID FOR TRADE AND OUTLOOK  
253. Given that aid for trade flows have only very  recently resumed, aid for trade has not yet 
contributed to its overall goal - increased economic growth and poverty reduction - and to its aim of 
increasing and diversifying Togo's exports.  However, steps have been taken to mainstream trade into 
the country's overall development strategy for 200 9–2011, the F-PRSP, based on the DTIS analysis 
undertaken with support from the EIF and World Ba nk.  The F-PRSP priority programme includes a 
number of trade related priorities, and consequently , donor support to Togo's aid for trade agenda is 
starting to materialize. 
254. Once the multiyear EIF Tier 1 project to support national implementation arrangements for 
aid for trade will be fully implemented, efforts to further mainstream trade, to access aid for trade 
from bilateral and multilateral sources and to coordinate  the delivery of aid for trade are expected to 
result in a significant increase in aid for trade flows for Togo. 
255. Togo has a high potential for trade expansion a nd diversification for the following reasons:  
upgrading the port will further reduce trade cost and stimulate trade not just for Togo but for the 
region's landlocked countries;  tourism can be exp ected to grow once the necessary investment into 
tourism infrastructure along the coast is made;  there is potential to increase exports in Togo's traditional and non-traditional export sectors, both re gionally and to markets overseas.  Activities to 
strengthen the private sector and to improve th e investment climate, including anti-corruption 
measures, have started and are attracting increasing support by Togo's development partners;  aid for 
trade projects to facilitate trade and to improve the infrastructure have started.  Togo had built a 
reputation as a business and export hub in the 1980 - th is can be achieved again if these activities stay 
on track and the global economic climate remains favour able so that trade can be a motor of growth, 
wealth creation and pove rty reduction in Togo. 
256. For Togo to realize the potential of making trade a real engine of growth, it needs significant 
aid for trade and investment inflows.  Key ingredients for attracting aid for trade will be commitment, ownership and leadership from the MCPSP to im plement an effective coordination mechanism 
between key ministries and a consultative forum with the private sector on trade priorities.  
Furthermore, the government needs to continue putti ng trade at the core of its development strategy, 
provide funding for key priorities, undertake the nece ssary reforms, and include trade priorities in the WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 324 
  
  high-level dialogue with its devel opment partners.  The EIF project  to support institutional capacity 
building will support the MCPSP and the government to meet these challenges. Togo  WT/TPR/S/266/TGO/Rev.1 
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International Monetary Fund (IMF) (2011a), Fifth Review Under the Three-Year Arrangement Under 
the Extended Credit Facility, Request for Modific ation of a Performance Criterion and Request for 
Extension of the Arrangement , IMF Country Report No. 11/10, March.  
IMF (2011b), Togo:  2011 Article IV Consultation and Sixth Review Under the Extended Credit 
Facility Arrangement – Staff Report;  Public In formation Notice and Press Release on the Executive 
Board Discussion;  and Statement by the Executive Director for Togo , Country Report No. 11/240. 
Togolese Republic (2010), Rapport d'avancement 2009 de la stratégie de réduction de la pauvreté 
(2009 Poverty reduction strategy progress report), DSRP-C 2009-11. 
Togolese Republic (2011), Revue diagnostique des dépenses p ubliques de base dans le secteur 
agricole, rapport provisoire (Diagnostic review of basic public spending in the agricultural sector, 
provisional report), August.   
  APPENDIX TABLES Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 329  
 
 
  Table AI.1 
Structure of imports, 2005-2011 
(US$ million and per cent) 
 2005 2006a 2007 2008 2009 2010 2011 
Total imports (US$ million) 592. 6 646.0 787.1 950.9 983.9 989.5 1,207.7 
 (%) 
Total primary products 47.4 42.7 45.1 43.0 32.3 32.8 35.3 
   Agriculture 16.3 16.4 15.8 15.4 15.8 17.0 18.2 
      Food 15.5 15.6 14.6 14.2 14.5 15.7 16.9 
         0342 Fish, frozen (excluding fillets and minced 
fish) 1.2 1.5 0.7 0.5 0.7 2.1 2.3 
         0411 Durum wheat, un milled 0.0 0.0 0.0 0.0 0.0 0.0 2.2 
         1222 Cigarettes containi ng tobacco 2.4 2.3 2.1 1.8 1.3 1.4 1.0 
         0989 Food preparations, n.e.s. 0.9 1.0 1.2 1.0 0.9 0.9 1.0 
         0123 Meat and offa l of poultry, fresh, chilled or 
frozen 0.3 0.1 0.3 1.2 0.9 1.0 0.9 
      Agricultural raw materials 0.8 0.7 1.1 1.2 1.3 1.4 1.3 
         2690 Worn clothing and other worn textile 
articles;  rags  0.6 0.5 0.8 0.9 1.1 1.2 1.1 
   Mining and quarrying 31.1 26.3 29.3 27.6 16.5 15.8 17.1 
      Ores and other minerals 1.6 1.3 1.3 1.3 1.4 1.4 1.4 
         2731 Building or monumental stone  1.3 0.9 0.9 0.9 0.9 0.9 0.9 
      Non-ferrous metals 0.5 0.7 0.9 0.5 0.2 0.5 0.3 
      Fuels 29.0 24.3 27.0 25.8 15.0 13.9 15.4 
Manufactures 52.6 57.3 54.9 57.0 67.7 67.2 64.7 
   Iron and steel  6.9 6.9 4.8 5.3 4.5 4.4 5.4 
         6761 Bars and rods, hot-rolled, in irregularly 
wound coils, of iron or steel 3.8 2.3 2.1 2.9 1.9 1.8 2.7 
   Chemicals 8.1 11.8 9.1 7.5 10.2 11.3 9.7 
         5429 Medicame nts (including veterinary 
medicaments), n.e.s. 4.7 4.5 4.1 4.0 4.2 7.1 4.0 
         5542 Organic surf ace-active agents (other than 
soap); washing preparations 0.2 0.2 0.2 0.2 0.7 0.6 0.7 
   Other semi-manufactures 11.0 10.4 12.7 11.8 12.8 14.1 14.4 
         6612 Hydraulic cements, whether or not coloured 
or in the form of clinkers 6.3 5.0 8.1 7.6 8.0 7.2 7.7 
         6911 Structures and parts of structures, of iron or 
steel 0.5 0.9 0.1 0.2 0.4 1.0 1.0 
   Machinery and transport equipment 16.0 15.0 14.1 19.4 27.6 23.2 22.2 
      Power-generating machinery 0.6 0.8 1.7 2.3 0.7 1.3 0.7 
      Other non-electrical machinery 2.6 2.6 2.1 5.8 7.9 4.6 5.8 
         7239 Parts, n.e.s., of the machinery of group 723 
and of subgroup 744.3  0.1 0.1 0.1 0.0 0.1 0.2 0.7 
         Agricultural machinery and tractors 0.2 0.3 0.1 0.3 0.6 0.4 0.4 
      Office machines and telecommunica tions equipment 3.9 3.8 4.2 4.3 4.7 5.1 4.5 
      Other electrical machinery 2.7 2.7 1.3 1.5 6.9 4.4 2.3 
      Automotive products 3.3 3.7 3.4 3.9 5.8 5.8 6.3 
         7812 Motor vehicles for the transport of persons, 
n.e.s. 1.9 2.5 2.3 2.5 3.6 3.7 3.8 
         7821 Motor vehicles for the transport of goods  0.7 0.6 0.5 0.7 0.9 1.1 1.5 
      Other transport equipment  2.9 1.4 1.5 1.7 1.6 1.9 2.5 
         7851 Motor cycles and cycles fitted with an 
auxiliary motor; side-cars  0.8 1.1 1.2 1.2 1.1 1.3 1.7 
   Textiles 4.5 5.9 5.8 5.1 5. 1 4.4 5.4 
         6523 Other wove n fabrics, containing 85% or 
more by weight of cotton, bleached, dyed, printed or otherwise finished, weighing not 
more than 200 g/m
2 1.8 2.2 2.2 1.3 1.8 1.6 2.0 
         6585 Curtains and other furnishing articles, n.e.s., 
of textile materials 0.3 0.5 0.4 0.8 0.4 0.2 1.1 
   Clothing 3.0 3.6 3.8 3.4 2.5 1.2 1.7 WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 330 
  
   2005 2006a 2007 2008 2009 2010 2011 
   Other consumer goods 3.0 3.7 4.7 4.5 4.9 8.5 5.8 
         8512 Sports footwear 0.3 0.1 0.1 0.1 0.9 1.1 1.1 
Other 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
a Data provided by the Togolese authorities. 
Source : WTO Secretariat calculations based on data from the UNSD  Comtrade database (SITC Rev. 3), unless otherwise 
specified. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 331  
 
 
  Table AI.2 
Structure of exports, 2005-2011 
(US$ million and per cent) 
 2005 2006a 2007 2008 2009 2010 2011 
Total exports (US$ million) 359.9 374.7 280.0 754. 5 734.7 667.2 865.5 
 (%) 
Total primary products 41.9 35.3 37.8 57.8 53.7 40.3 47.6 
   Agriculture 30.4 26.4 25.0 30.5 30.1 32.6 41.1 
      Food 21.5 17.2 15.7 13.4 11.1 10.9 9.6 
         1110 Non-alcoholic beverage s, n.e.s. 1.9 1.8 4.0 1.8 1.5 1.9 1.7 
         0222 Milk and cream, concentrated or sweetened 1.3 1.2 0.0 0.6 0.6 0.8 1.2 
         0721 Cocoa beans, whole or broken, raw or roasted  5.6 3.9 1.9 2.0 2.1 1.6 1.1 
         0622 Sugar c onfectionery (including white 
chocolate), not containing cocoa 1.1 1.4 0.0 0.6 1.0 0.9 0.9 
         0711 Coffee, not roasted, whether or not 
decaffeinated; coffee husks and skins 1.2 0.8 1.3 0.7 0.7 0.9 0.8 
         0223 Yogurt; buttermilk, curdled, fermented or 
acidified milk and cream; ice-cream 0.7 1.1 2.0 1.3 1.5 1.5 0.8 
      Agricultural raw materials 8.9 9.1 9.3 17.1 19.1 21.7 31.4 
         2631 Cotton (other than linters), not carded or 
combed  7.4 7.8 8.9 16.6 18.5 21.2 31.0 
   Mining and quarrying 11.5 8.9 12.8 27.3 23.5 7.7 6.5 
      Ores and other minerals 10.2 8.8 12.7 9.9 23.4 7.6 5.8 
         2723 Natural cal cium phosphates and phosphatic 
chalk 9.7 8.5 11.2 8.7 20.6 7.1 4.9 
      Non-ferrous metals 0.1 0.1 0.1 0.2 0.0 0.0 0.0 
      Fuels 1.2 0.0 0.0 17.1 0.1 0.1 0.7 
Manufactures 58.1 64.7 62.2 42.1 45.6 55.4 48.6 
   Iron and steel 9.0 6.3 12.5 5.7 3.8 4.9 3.4 
         6741 Flat-rolled products of iron or non-alloy steel, 
plated or coated with zinc 2.8 3.1 5.6 1.4 1.4 2.1 1.2 
         6794 Other tubes, pipes and hollow profiles, of iron 
or steel  0.4 0.6 0.9 0.6 0.5 0.6 0.7 
   Chemicals 5.2 6.3 1.2 6.7 10.1 11.9 12.1 
         5629 Fertilizers, n. e.s. 0.0 0.0 0.0 2.1 3.3 4.5 5.3 
         5532 Beauty or make-up preparations 3.4 4.4 0.0 2.4 3.6 4.1 4.0 
         5822 Other plates, etc., of plastics, non-cellular and 
not reinforced 0.0 0.1 0.0 0.4 0.8 1.2 1.3 
   Other semi-manufactures 28.9 41.2 44.7 13.9 18.1 19.6 16.4 
         6612 Hydraulic cements, whether or not coloured or 
in the form of clinkers 27.4 40.2 43.8 12.6 16.2 17.6 14.1 
         6924 Tanks, etc., of iron, steel or aluminium, of a 
capacity not exceeding 300 litres  0.1 0.0 0.0 0.4 0.8 0.9 1.0 
   Machinery and transport equipment 1.9 0.7 0.5 7.4 3.0 5.0 2.9 
      Power-generating machinery 0.0 0.0 0.1 0.0 0.0 0.8 0.1 
      Other non-electrical machinery 0.9 0.5 0.1 0.5 1.3 1.6 1.4 
         Agricultural machinery and tractors 0.0 0.0 0.0 0.0 0.0 0.2 0.0 
      Office machines and telecommunica tions equipment 0.1 0.0 0.1 0.1 0.2 0.2 0.1 
      Other electrical machinery 0.0 0.0 0.1 0.1 0.0 0.2 0.0 
      Automotive products 0.2 0.0 0.1 0.3 0.6 1.7 0.9 
      Other transport equipment 0.6 0.2 0.1 6.3 0.8 0.5 0.4 
   Textiles 1.4 1.0 1.1 1.9 1. 4 2.2 3.0 
         6581 Sacks and bags, of textile materials, of a kind 
used for the packing of goods 0.0 0.0 0.0 0.1 0.0 1.1 1.3 
   Clothing 0.1 0.0 0.5 0.8 1.0 3.2 0.5 
   Other consumer goods 11.6 9.2 1.6 5.7 8.3 8.6 10.3 
         8931 Articles for the packing of goods, stoppers and 
the like, of plastics  8.2 5.9 0.9 3.0 4.5 4.6 5.5 
         8997 Basketware, wickerwork and other articles of 
 plaiting materials, n.e.s.; brooms, etc. 0.9 1.2 0.0 0.8 1.6 1.8 2.0 
         8999 Manufactured goods, n.e.s. 1.2 1.3 0.0 1.1 1.5 1.3 1.4 WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 332 
  
   2005 2006a 2007 2008 2009 2010 2011 
Other 0.0 0.0 0.0 0.2 0.7 4.3 3.9 
   Gold 0.0 0.0 0.0 0.2 0.6 3.2 3.8 
         9710 Gold, non-monetary (excluding gold ores and 
concentrates) 0.0 0.0 0.0 0.2 0.6 3.2 3.8 
a Data provided by the Togolese authorities. 
Source : WTO Secretariat calculations based on data from the UNSD  Comtrade database (SITC Rev. 3), unless otherwise 
specified. Togo  WT/TPR/S/266/TGO/Rev.1 
 Page 333  
 
 
  Table AI.3 
Origin of imports, 2005-2011 
(US$ million and per cent) 
 2005 2006a2007 2008 2009 2010 2011 
 World (US$ million) 592.6 646.0 787.1 950.9 983. 9 989.5 1,207.7 
 (%) 
  America 5.7 6.8 8.6 4.4 6.0 6.0 6.4 
    USA 1.2 3.3 4.2 1.3 1.5 3.5 2.5 
    Other America 4.5 3.5 4.3 3.1 4.5 2.5 4.0 
      Brazil 2.7 2.0 2.0 1.1 2.9 1.0 2.0 
    
  Europe 43.0 43.1 43.7 43.4 44.4 42.0 39.2 
    EU(27) 42.1 41.7 43.3 43.0 42.9 39.9 36.6 
      France 17.6 22.1 19.2 19.1 13.0 17.7 13.4 
      Belgium 3.9 4.4 3.7 4.5 4.5 6.8 5.4 
      Netherlands 3.9 2.4 11.1 8.8 5.4 3.8 4.1 
      Germany 2.9 2.8 2.0 1.5 3.5 2.8 3.1 
      Spain 4.2 1.7 2.1 3.0 1.6 1.3 2.4 
      Italy 4.5 1.1 2.2 1.4 1.4 2.3 1.7 
      United Kingdom 2.0 3.0 0.8 1.4 1.3 0.9 1.7 
    EFTA 0.5 0.8 0.2 0.1 0.6 0.7 1.2 
    Other Europe 0.4 0.5 0.2 0.2 0.9 1.4 1.4 
      Turkey 0.4 0.5 0.2 0.2 0.9 1.4 1.2 
    
  Commonwealth of Independent Stat es (CIS) 2.7 4.2 1.6 1.9 0.5 0.6 2.9 
      Russian Federation 1.4 2.5 0.5 0.1 0.1 0.0 1.6 
      Ukraine 1.3 1.7 1.1 1.8 0.4 0.5 1.3 
    
  Africa 17.6 17.5 14.6 19.7 17.1 14.6 13.4 
      Ghana 1.3 1.9 3.6 3.7 4.5 3.5 3.3 
      Côte d´Ivoire 6.5 3.1 2.6 6.4 4.0 3.2 2.5 
      South Africa 1.9 2.4 3.0 4.3 2.3 1.3 1.5 
      Nigeria 0.8 1.3 1.5 2.5 2.9 1.1 1.3 
    
  Middle East 4.1 1.3 2.2 1.1 1.6 1.5 3.9 
      United Arab Emirates 0.3 0.7 1.2 0.6 0.7 1.0 2.4 
    
  Asia 23.7 24.1 26.3 29.1 28.6 34.0 32.0 
    China 13.2 13.4 15.8 14.7 17.1 16.4 18.1 
    Japan 1.8 2.2 1.7 2.0 2.1 2.1 1.9 
    Six East Asian Traders 4.8 4.1 3.6 6.1 4.5 7.5 7.8 
      Thailand 0.7 0.9 0.8 4.0 3.0 4.1 3.8 
      Chinese Taipei 0.7 0.5 0.4 0.1 0.1 0.4 1.4 
    Other Asia 3.9 4.4 5.3 6.2 4.8 8.0 4.3 
      India 2.4 1.5 2.1 2.1 1.7 5.2 2.7 
    
  Other 3.3 3.0 2.9 0.5 2.0 1.4 2.1 
      Free zone 3.1 1.1 1.3 0.5 2.0 1.4 2.1 
a Data provided by the Togolese authorities. 
Source : WTO Secretariat calculations based on data from the UNSD Comtrade databa se (SITC Rev. 3), unless otherwise 
specified. WT/TPR/S/266/TGO/Rev.1 Trade Policy Review 
Page 334 
  
  Table AI.4 
Destination of exports, 2005-2011 
(US$ million and per cent) 
 2005 2006a2007 2008 2009 2010 2011
World (US$ million) 359.9 374.7 280.0 754.5 734.7 667.2 865.5 
 (%) 
  America 3.1 2.5 1.6 2.0 0.1 0.6 0.6 
    USA 1.1 1.4 0.6 0.2 0.0 0.1 0.1 
    Other America 1.9 1.1 1.0 1.7 0.0 0.5 0.5 
    
  Europe 10.0 7.0 4.2 4.2 3.9 9.2 9.1 
    EU(27) 9.9 6.8 4.0 3.8 3.1 6.5 5.5 
      France 1.4 1.3 0.6 1.5 0.9 0.8 1.1 
      Germany 2.1 0.9 0.3 0.4 0.5 0.6 1.1 
      Italy 0.9 0.6 0.5 0.4 0.2 0.5 1.0 
    EFTA 0.2 0.1 0.1 0.3 0.7 2.1 3.4 
      Switzerland and Liechtenstein 0.1 0.1 0.1 0.1 0.5 1.9 3.1 
    Other Europe 0.0 0.0 0.2 0.0 0.2 0.5 0.2 
    
  Commonwealth of Independent Stat es (CIS) 0.0 0.1 0.0 0.1 0.0 0.0 0.0 
    
  Africa 71.6 76.6 55.6 74.4 55.5 62.2 54.9 
      Burkina Faso 18.4 21.7 9.7 10.2 10.7 11.5 11.5 
      Benin 11.6 11.0 10.9 9.6 11.5 13.4 11.2 
      Niger 3.0 6.3 12.7 6.4 5.5 7.1 8.7 
      Ghana 20.3 20.0 5.8 10.1 11.4 9.9 6.4 
      Nigeria 4.1 4.2 0.3 20.2 5.5 5.1 5.3 
      Côte d´Ivoire 1.7 1.3 3.3 2.0 2.4 3.5 3.6 
      Mali 7.4 8.0 7.1 2.9 2.5 3.1 3.0 
    
  Middle East 0.2 0.0 0.3 0.2 0.4 1.5 1.0 
    
  Asia 13.5 12.8 18.2 18.9 39.5 26.1 32.8 
    China 2.2 3.4 1.8 2.9 8.1 8.5 12.5 
    Japan 0.0 0.0 0.0 0.0 0.0 0.0 0.1 
    Six East Asian Traders 1.6 2.7 4.2 5.1 8.9 4.3 7.5 
      Malaysia 0.5 0.0 0.4 0.5 4.0 0.9 3.4 
      Thailand 0.4 2.1 2.3 3.7 1.5 1.8 2.4 
      Chinese Taipei 0.3 0.1 1.2 0.9 0.3 0.9 1.2 
    Other Asia 9.7 6.7 12.2 10.9 22.4 13.3 12.8 
      Indonesia 0.4 0.4 0.7 3.0 1.5 3.3 4.4 
      India 5.9 4.7 9.8 4.0 19.5 4.7 3.0 
      Viet Nam 0.2 0.4 0.4 0.6 0.8 1.3 2.8 
      Bangladesh 0.1 0.0 0.0 0.2 0.1 1.8 1.4 
      Pakistan 1.3 0.4 0.0 2.2 0.5 0.4 0.9 
    
  Other 1.7 1.0 20.0 0.2 0.6 0.4 1.5 
      Free zone 0.4 0.5 0.3 0.2 0.6 0.4 1.5 
 
a Data provided by the Togolese authorities. 
Source : WTO Secretariat calculations based on data from the UNSD  Comtrade database (SITC Rev. 3), unless otherwise 
specified. 
__________