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  ANNEX 3 – CÔTE D'IVOIRE  WT/TPR/S/362 • Côte d'Ivoire  
 
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  CONTENTS  
1   ECONOMIC ENVIRONMENT  ................................ ................................ ......................  197  
1.1   Main features  ................................ ................................ ................................ ...........  197 
1.2   Recent economic developments  ................................ ................................ ..................  199 
1.3   International trade in goods and services  ................................ ................................ .... 201 
1.3.1    Merchandise trade ................................ ................................ ................................ . 201 
1.3.2    Trade in services  ................................ ................................ ................................ ... 202 
1.4   Foreign direct investment  ................................ ................................ ..........................  204 
2   TRADE AND INVESTMENT  REGIME  ................................ ................................ ..........  205  
2.1   Overview  ................................ ................................ ................................ .................  205 
2.2   Trade policy objectives and formulation  ................................ ................................ ....... 207 
2.3   Trade agreements and arrangements  ................................ ................................ ..........  208 
2.3.1    Relations with the World Trade Organization  ................................ .............................  208 
2.3.2    Relations with the European Union  ................................ ................................ ...........  209 
2.3.3    Other agreements  ................................ ................................ ................................ .. 209 
2.4   Investment regime  ................................ ................................ ................................ ... 210 
3   TRADE POLICIES AND P RACTICES BY MEASURE  ................................ ......................  213  
3.1   Measures directly affecting imports  ................................ ................................ .............  213 
3.1.1    Customs procedures, valuation and requirements  ................................ ......................  213 
3.1.1.1    Customs documentation and procedures  ................................ ................................  213 
3.1.1.2    Inspection  ................................ ................................ ................................ ..........  214 
3.1.1.3    Customs transit and border agency cooperation  ................................ ......................  215 
3.1.1.4    Customs valuation  ................................ ................................ ..............................  215 
3.1.2    Customs levies  ................................ ................................ ................................ ...... 216 
3.1.3    Other duties and charges levied solely on importation  ................................ ................  216 
3.1.4    Domestic taxes on imports  ................................ ................................ ......................  217 
3.1.5    Duty and tax exemptions and concessions  ................................ ................................  218 
3.1.6    Prohibitions, quantitative restrictions and licensing  ................................ ....................  218 
3.1.7    Requirements with regard to packaging, marking and labelling  ................................ .... 219 
3.1.8    Contingency measures  ................................ ................................ ...........................  220 
3.2   Measures directly affecting exports  ................................ ................................ .............  220 
3.2.1    Registration and customs procedures  ................................ ................................ ....... 220 
3.2.2    Export prohibitions and controls  ................................ ................................ ..............  220 
3.2.3    Export taxes  ................................ ................................ ................................ .........  221 
3.2.4    Export support and promotion  ................................ ................................ .................  221 
3.3   Measures affecting production and trade  ................................ ................................ ..... 221 
3.3.1    Standards, technical regulations and accreditation  ................................ .....................  221 
3.3.2    Sanitary and phytosanitary measures  ................................ ................................ ....... 222 
3.3.3    Incentives  ................................ ................................ ................................ .............  223 
3.3.4    Competition and price control policy  ................................ ................................ .........  223 WT/TPR/S/362 • Côte d'Ivoire  
 
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  3.3.5    State trading, State -owned enterprises and privatization  ................................ ............  224 
3.3.6    Government procurement  ................................ ................................ .......................  226 
3.3.7    Intellectual property rights  ................................ ................................ ......................  227 
4   TRADE POLICIES BY  SECTOR  ................................ ................................ ...................  228  
4.1   Agricultural, forestry and livestock products  ................................ ................................ . 228 
4.1.1    Overview  ................................ ................................ ................................ ..............  228 
4.1.2    Agricultural policy  ................................ ................................ ................................ .. 229 
4.1.3    Agricultural policy by subsector  ................................ ................................ ...............  230 
4.1.3.1    Coffee and cocoa  ................................ ................................ ................................  230 
4.1.3.2    Cotton and cashew nuts  ................................ ................................ .......................  233 
4.1.3.3    Oil palm  ................................ ................................ ................................ .............  234 
4.1.3.4    Pineapples, bananas and mangoes  ................................ ................................ ........  235 
4.1.3.5    Rice ................................ ................................ ................................ ..................  235 
4.1.3.6    Sugar  ................................ ................................ ................................ ................  235 
4.1.3.7    Forestry  ................................ ................................ ................................ .............  235 
4.1.3.8    Livestock and fisheries  ................................ ................................ .........................  236 
4.1.3.8.1    Livestock  ................................ ................................ ................................ .........  236 
4.1.3.8.2    Fisheries  ................................ ................................ ................................ .........  237 
4.2   Mining and energy  ................................ ................................ ................................ .... 238 
4.2.1    Petroleum and gas pro ducts  ................................ ................................ ....................  239 
4.2.2    Other mining products  ................................ ................................ ............................  241 
4.2.3    Electricity  ................................ ................................ ................................ .............  242 
4.3   Manufacturing  ................................ ................................ ................................ ..........  243 
4.3.1    Overview  ................................ ................................ ................................ ..............  243 
4.3.2    Manufacturing policy  ................................ ................................ ..............................  244 
4.4   Services  ................................ ................................ ................................ ..................  244 
4.4.1    Telecommunication services  ................................ ................................ ....................  244 
4.4.2    Postal services  ................................ ................................ ................................ ...... 246 
4.4.3    Transport services  ................................ ................................ ................................ . 246 
4.4.3.1    Air transport  ................................ ................................ ................................ ....... 246 
4.4.3.2    Maritime transport and port services  ................................ ................................ ..... 247 
4.4.3.3    Land transport  ................................ ................................ ................................ .... 248 
4.4.4    Tourism services  ................................ ................................ ................................ .... 249 
4.4.5    Financial services  ................................ ................................ ................................ ... 249 
4.4.6    Professional services  ................................ ................................ ..............................  250 
5   APPENDIX TABLES  ................................ ................................ ................................ .. 251  
 
CHARTS  
 
Chart 1.1 GDP per capita, 2005 -2015 ................................ ................................ .................  197 
Chart 1.2 Structure of merchandise trade, 2009 and 2015  ................................ ....................  202 WT/TPR/S/362 • Côte d'Ivoire  
 
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  Chart 1.3 Direction of merchandise trade, 2009 and 2015  ................................ .....................  203 
Chart 1.4 Per capita stock of inward foreign direct investment, 2005 -2015 .............................  204 
Chart 3.1 Public enterprises, 2011 -2014 ................................ ................................ .............  226 
Chart 4.1 Producer prices for cocoa beans, 2002 -2014 ................................ .........................  231 
Chart 4.2 Coffee: exports and prices, 2005 -2015 ................................ ................................ . 232 
Chart 4.3 Producer prices for cashew nuts, 2004 -2015 ................................ .........................  233 
 
TABLES  
 
Table 1.1 Basic economic indicators, 2009 -2016 ................................ ................................ .. 197 
Table 1.2 Balance of payments, 2009 -2016 ................................ ................................ .........  199 
Table 1.3 Trade in services, 2005 -2014 ................................ ................................ ..............  204 
Table 2.1 New texts of trade -related laws and regulations, 2010 -2017 ................................ ... 206 
Table 2.2 Notifications by Côte d'Ivoire to the WTO  ................................ ..............................  209 
Table 2.3 Côte d'Ivoire's ranking, Doing Business 2014 and 2016  ................................ ..........  211 
Table 3.1 List of import products subject to minimum values, 2017  ................................ ........  215 
Table 3.2 Customs tariffs applied by Côte d'Ivoire differing from the CET, 2016  .......................  216 
Table 3.3 Products subject to the 10% TCI, 2012 and 2016  ................................ ..................  217 
Table 3.4 Import controls and prohibitions, 2016  ................................ ................................ . 218 
Table 3.5 Marking and labelling regulations, 2017  ................................ ................................  219 
Table 3.6 Export restrictions applied in 2017  ................................ ................................ ....... 220 
Table 3.7 Overv iew of export taxes, 2011 and 2017  ................................ .............................  221 
Table 3.8 Companies with a State holding, August  2016 ................................ .......................  224 
Table 3.9 Government procuremen t by procedure, 2009 -2016 ................................ ..............  227 
Table 4.1 Main agricultural products, 2005, 2010 and 2014  ................................ ...................  228 
Table 4.2 Main imports and exports o f agricultural products, 2005 and 2010 -2015 ...................  229 
Table 4.3 Taxation on coffee and cocoa exports, 2014 -2016 ................................ ..................  231 
Table 4.4 Laws and  regulations concerning trade in fisheries products, 2017  ...........................  238 
Table 4.5 Petroleum products, 2010, 2012, 2015  ................................ ................................ . 240 
Table 4.6 Acces s to the market of regulated professions in Côte d'Ivoire  ................................ . 250 
 
 
BOXES  
 
Box 1.1 Taxation in Côte d'Ivoire, 2017  ................................ ................................ ..............  200 
 
APPENDIX TABLES  
 
Table A1. 1 Structure of exports, 2009 -2015 ................................ ................................ ....... 251 
Table A1. 2 Destination of exports, 2009 -2015 ................................ ................................ .... 253 
Table A1. 3 Structure of imports, 2009 -2015 ................................ ................................ ....... 254 
Table A1. 4 Origin of imports, 2009 -2015 ................................ ................................ ...........  255 
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  1  ECONOMIC ENVIRONMENT  
1.1  Main features  
1.1.  Côte d'Ivoire is the leading economy and undisputed powerhouse of the West African 
Economic and Monetary Union (WAEMU, see common report), accounting for 36 % of the Union's 
gross domestic product (GDP) in 2016.1 Its outstanding economic growth, exceeding 9 % per year 
since its previous trade policy review in 2012, has allowed for a significant increase in its per 
capita income (Chart 1 .1 and Tables A1.1 -A1.4). This partly reflects  the resumption of all projects 
that had been mothballed during the 2002 -2011 deca de of socio -political tensions and conflicts.  
Chart 1.1 GDP per capita, 2005 -2015  
(US$, at constant 2011 international PPP)  
2,713
2,5473,300
1,7201,7431,9662,8103,2933,488
1,0001,5002,0002,5003,0003,500
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015Côte d'Ivoire WAEMU Sub-Saharan Africa
 
Source:  World Bank, World Development Indicators. Viewed at: 
http://databank.worldbank.org/data/reports.aspx?source=World%20Development%20Indicators . 
1.2.  With abundant natural resources, a relatively young population of 23  million, a 550 -km 
coastline, numerous rivers and abundant rainfall, Côte d'Ivoire has strong potential for sustained 
economic expansion. Its demographic growth rate is a relatively low 2.3 % per year (Table 1.1). 
Above all, Côte d'Ivoire has been able to forge its farming s ector, including export agriculture, into 
a relatively dynamic agribusiness fabric (section 4.1).  
Table 1.1 Basic economic indicators, 2009 -2016  
 2009  2010  2011  2012  2013  2014  2015  2016  
Miscellaneous          
GDP at market prices (€  billion)a 17.5 18.8 18.5 20.9 23.5  26.6   29.6   32.7  
Real GDP growth rate (%)  3.3 2.0 -4.2 10.1 9.3 8.8 9.2 8.8 
Population (million)  21.0 20.5 21.0 21.6 22.1 23.1 23.7 24.3 
 In rural areas (% of total population)  52.6 52.0 53.8 51.1 50.7 49.8 49.8 n.a. 
Inflation (CPI, variation %)  1.0 1.2 4.9 1.3 2.6 0.5 1.2 0.7 
Interest rate, deposits, annual %  5.3 5.2 5.7 5.2 5.1 5.0 5.0 n.a. 
Interest rate, lending rates, annual %  8.6 7.8 8.0 7.7 5.6 6.1 6.3 n.a. 
National accounts at curre nt prices 
(% of GDP)          
Final consumption  80.4 79.3 79.6 79.7 76.4 75.4 74.9 74.7 
Gross fixed capital formation  10.9 12.3 8.9 12.8 17.0 18.9 19.3 20.5 
Variation in inventories  -2.2 1.1 -4.8 3.3 3.7 -0.2 2.3 1.8 
External balance  10.9 7.3 16.3 4.2 2.9 4.9 3.5 3.0 
 Exports of goods and services  50.9 50.6 53.2 48.9 41.5 39.3 38.1 32.6 
 Imports of goods and services  39.9 43.3 36.9 44.7 38.6 34.4 34.6 29.6 
Sectoral distribution of GDP at current prices (% of GDP)  
Agriculture, livestock, forestry and  
fishing  21.2 24.6 26.3 22.2 20.9 21.2 20.2 19.1 
 Agriculture  19.1 22.5 24.2 20.3 19.5 19.8 19.8 18.7 
 Livestock  1.6 1.6 1.6 1.6 0.9 0.9 n.a. n.a. 
                                                
1 WAEMU Commission, Rapport sur la surveillance multilatérale . Viewed at: www.uemoa.int . WT/TPR/S/362 • Côte d'Ivoire  
 
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   2009  2010  2011  2012  2013  2014  2015  2016  
 Forestry  0.4 0.4 0.4 0.2 0.4 0.4 0.3 0.3 
 Fishing  0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 
Mining and quarryi ng  6.1 6.6 9.1 6.8 6.0 4.6 5.2 5.7 
Manufacturing  16.5 13.6 13.5 14.1 16.3 16.8 16.1 15.9 
 of which:  Agri-food industries  5.9 5.8 6.4 7.2 7.2 6.8 6.4 6.3 
  Petroleum industries  3.1 1.0 0.3 0.1 1.3 2.6 2.5 2.3 
Energy (gas, water, electricity)  0.8 0.6 0.2 0.3 0.6 0.5 0.6 n.a. 
Construction and public works  1.7 1.7 1.8 3.0 3.1 4.3 5.2 6.0 
Services  43.5 43.8 42.1 43.6 42.9 41.1 40.8 40.6 
 of which: Transport  3.2 2.9 3.0 3.4 3.7 3.2 3.2 3.3 
 Post and telecommunications  4.5 4.4 4.8 6.2 5.5 5.0 4.9 4.9 
 Commerce  10.2 10.8 11.3 9.9 9.4 9.2 9.3 9.3 
 Banking and insurance  4.2 3.8 3.3 3.0 3.0 3.2 n.a. n.a. 
 Other services  15.2 15.5 13.6 11.4 11.3 11.8 12.6 11.2 
Duties and taxes  10.3 9.3 7.6 10.2 10.2 10.5 10.8 10.3 
Public finances (% of GDP)          
Income and grants  20.7 18.5 14.2 19.2 19.7 19.5 20.9 19.5 
 Current income  18.0 17.7 14.0 18.6 18.4 17.7 19.4 18.1 
 Tax revenue  15.7 15.6 12.3 16.2 15.6 15.2 15.7 14.9 
 Taxes on income and profits  4.7 4.5 4.2 5.3 5.0 4.4 4.2 n.a. 
  Taxes on goods and  services  n.a. 3.7 2.8 4.0 3.5 3.6 3.7 3.7 
 of which: VAT  n.a. 1.5 0.9 1.4 1.5 1.5 1.5 1.5 
 Taxes on foreign trade  6.5 7.2 5.1 6.6 7.2 7.3 7.9 7.3 
  of which:  on imports  n.a. 5.3 3.3 4.9 4.9 5.0 5.4 5.0 
    on exports  n.a. 1.8 1.8 1.7 1.9 1.9 2.1 1.8 
 Other taxes and duties  n.a. 0.3 0.2 0.4 n.a. n.a. n.a. n.a. 
 Non-tax income  2.3 2.0 1.7 2.4 2.8 2.5 3.6 2.5 
 Grants  2.7 0.9 0.3 0.6 1.3 1.8 1.5 1.2 
Total expenditure and net lending  20.0 20.2 18.2 22.3 21.9 21.7 23.8 23.4 
Overall fiscal balance (excl.  grants)  -2.0 -2.6 -4.3 -3.8 -3.5 -4.0 -4.4 -5.3 
Overall fiscal balance (incl. grants)  0.7 -1.7 -4.0 -3.2 -2.2 -2.2 -2.9 -3.9 
         
Total public debt (% of GDP)  57.8 61.6 67.6 33.9 34.0 38.1 42.2 41.8 
Total external debt (% of GDP)  45.9 45.4 50.1 17.3 16.9 19.6 23.9 23.0 
Ratio debt service/exports (%)  11.3 n.a. n.a. 6.1 6.2 7.0 6.9 n.a. 
External sector  
CFAF per US$ (annual average)  472.2  495.3  471.9  510.5  494.0  494.4  591.4  592.7  
Real effective exchange rate (CPI, 
% change)b -0.2 -6.1 2.0 -4.0 4.5 1.0 -4.4 0.3 
Gross official reserves (US$  billion)  3.3 3.6 4.3 3.9 4.2 4.5 4.7 n.a. 
in months of imports of goods and 
services  3.6 3.7 4.9 3.6 3.9 n.a. n.a. n.a. 
FDI inflow (€  million)  271.5  255.9  216.9  257.1  306.9  330.7  387.9  n.a. 
 % of GDP  1.6 1.4 1.2 1.2 1.3 1.2 1.3 n.a. 
Inward FDI stock (€  million)  5,150.3  5,268.9  5,062.8  5,849.6  6,235.6  5,796.3  6,598.5  n.a. 
 % of GDP  29.5 28.0 27.4 28.1 26.5 21.8 22.3 n.a. 
n.a. Not available.  
a The CFA franc, which is the common currency of the WAEMU count ries, is pegged to the euro at a 
rate of: €1 = CFAF 655.96.  
b A minus sign ( -) indicates a depreciation.  
Source:  WTO Secretariat.  
1.3.  Agriculture is not only the largest and most dynamic sector, providing livelihoods for about 
50% of the population, but it als o generates the bulk of the country's exports, either as raw 
materials or after processing. The extractive industry is founded mainly on oil, natural gas and 
gold, but it has not grown its share of GDP. There is also some non -industrial working of mineral 
deposits. In contrast, building and public works are gaining importance thanks to large -scale 
infrastructure investments. The Ivorian economy is diversifying into new services such as 
mobile -phone banking, which is used by 24 % of the adult population, twic e the African average . 
1.4.  The authorities believe that the State has a crucial role to play in laying the foundations for a 
strong productive sector, including providing basic education and health services and facilitating 
access to adequate and nutritious fo od. This is all the more important as the poverty rate in 
Côte d'Ivoire has risen over the last decade. Egregious gender inequalities persist, with a female 
employment rate of 51 % contrasting with a rate of 82 % among men. Similarly, in education, 
42% of girls are enrolled in primary and secondary education, compared to 60 % of boys. These 
relatively low enrolment  rates translate into a relatively low -skilled labour force that does not meet 
enterprise needs, particularly in the export sectors. The statutory m inimum wage was raised from 
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  1.5.  Côte d'Ivoire's human development index (HDI) partly reflects these problems. Despite its 
very strong economic performance, Côte d'Ivoire dropped one place in the global HDI ranking in 
2015, and is now placed 172nd out of 188 coun tries. Its robust economic progress has not led to 
poverty reduction or a meaningful improvement in human capital. Moreover, in each component of 
the non -income HDI (life expectancy at birth, mean and expected years of schooling), 
Côte d'Ivoire scores belo w average for sub -Saharan Africa.  
1.6.  Thanks to the debt restructuring negotiated with the Paris Club and private creditors, in 
particular the relief granted in 2012, the Ivorian Government's external debt is at reasonable 
levels (Table 1.1). Nonetheless, this  relief has made up the bulk of official development assistance 
(ODA) received since 2012. Côte d'Ivoire received US$182  million in Aid for Trade in 2015.  
1.7.  Côte d'Ivoire has tapped international markets twice since the previous review: in 2014, it 
issued a US$750  million 12 -year bond (paying a coupon of 6.625 %); and in 2015 it issued a 
13-year US$1  billion bond (with a 6.375 % coupon). In late 2015, two rating agencies raised the 
country's long -term rating, from B1 t o Ba3 (Moody's) and from B to B + (Fitch).  
1.8.  As a WAEMU member, Côte d'Ivoire has harmonized several elements of its economic policy 
with the other members, with which it shares the same currency, the CFA franc (common report).  
1.2  Recent economic developments  
1.9.  During the period under review, economic grow th has held up well in Côte d'Ivoire, supported 
by the high level of public investment in infrastructure, abundant agricultural harvests and a 
gradual improvement in the business climate. The refurbishment of energy and transport 
infrastructure is also sup porting economic activity. The 2016 -2020 National Development Plan 
(PND) provides for a wide -ranging programme of public investment in energy production and 
transport infrastructure, including the fishing port, the Autonomous Port of Abidjan, and highways 
and railways ( section 4.4.3). The Plan's implementation is being aided by a rebound in agricultural 
production and the growth of agribusiness activities; while telecommunications, finance, trade and 
transport have also been revitalized. Private investment,  essentially domestic, is supporting 
economic activities (section 1.4).  
1.10.   Another strategic plan – the "Côte d'Ivoire Plan 2040, the challenge of the best" – was 
partially conceived by Ivorian employer organizations, in particular the General Confederation o f 
Enterprises of Côte d'Ivoire (CGECI). The plan's objective is to boost the private sector by 
designing and implementing a strategy for the growth and development of Côte d'Ivoire between 
now and 2040. It also includes an export strategy and trade regulat ions. 
1.11.   In 2010 -2016, inflation averaged about 1.8 % per year (well below the community -wide 
ceiling of 3 % (common report, section 1)), thanks to the prudent monetary and exchange -rate 
policies implemented by the Central Bank of West African States (BCEAO). N onetheless, external 
current account deficits became more frequent during the period (Table 1.2), particularly owing to 
the sharp rise in merchandise imports associated with infrastructure investment, but without 
eroding the structural trade surplus. In co ntrast, the structural deficit in the services, income and 
current transfers account has tended to widen since 2009.  
Table 1.2 Balance of payments, 2009 -2016  
(€ million)  
 2009  2010  2011  2012  2013  2014  2015  2016a 
Current account balance  1,164  351 1,915  -250 -318 384 -181 -191 
 Goods (net)  3,053  2,734  4,293  2,387  2,255  2,919  2,857  2,932  
 Exports f.o.b.  8,154  8,615  9,089  9,436  9,075  9,774  10,577  10,638  
 of which:  Coffee  156 173 84 174 203 147 92 85 
   Cocoa  2,677  2,873  3,002  2,625  2,945  3,489  3,201  3,015  
 Imports f.o.b.  5,101  5,881  4,796  7,049  6,820  6,855  7,720  7,706  
 of which: Petroleum products  1,250  2,111  1,942  2,991  2,781  2,556  n.a. n.a. 
 Services (net)  -1,143  -1,362  -1,284  -1,515  -1,564  -1,628  -1,820 -1,827  
 of which: Freight and insurance  -783 -962 -855 -1,082  -1,059  -1,056  n.a. n.a. 
 Income (net)  -675 -690 -711 -716 -679 -685 -908 -926 
 of which: Debt interest  -193 -195 -198 -234 -151 -144 -232 -259 
 Current transfers (net)  -71 -332 -384 -405 -331 -222 -311 -370 WT/TPR/S/362 • Côte d'Ivoire  
 
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   2009  2010  2011  2012  2013  2014  2015  2016a 
 Private  -428 -386 -362 -372 -429 -411 -460 -515 
 Public  357 54 -21 -34 98 189 150 145 
Capital and financial account  -942 26 -1,230  -93 266 74 620 108 
 Capital transfers  162 890 111 6,313  145 211 238 161 
 Financial operations  -1,104  -864 -1,341  -6,406  122 -137 382 -53 
 Direst investment  278 237 206 246 312 318 433 427 
 Portfolio investment  -27 351 76 111 131 706 875 778 
 Financial derivatives  0 -6 0 0 0 0 0 0 
 Other investment  -1,355  -1,446  -1,623  -6,763  -321 -1,161  -926 -1,258  
Errors and omissions (net)  -27 -19 -32 -60 56 -41 -60 0 
Overall balance  196 358 654 -402 4 417 379 -83 
Indicators (%)          
 Merchandise balance/GDP  17.5 14.6 23.3 11.4 9.6 11.0 9.7 9.0 
 Current account balance/GDP  6.7 1.9 10.4 -1.2 -1.4 1.4 -0.6 -0.6 
 Overall balance/GDP  1.1 1.9 3.5 -1.9 0.0 1.6 1.3 0.3 
n.a. Not available.  
a Estimate . 
Source:  Information provided by the authorities (Multilateral Surveillance Database (MSDB)); and Central 
Bank of West African States (BCEAO).  
1.12.   On the fiscal  front, Côte d'Ivoire has succeeded in increasing budgetary revenues 
(Table  1.1), although these remain below the WAEMU benchmark tax burden threshold of 17 % of 
GDP. The Directorate -General of Taxation has introduced a standardized invoice to make 
commerci al transactions easier to track and combat fraud more effectively. It has also adopted 
new electronic payment methods (by credit card, mobile money, wire transfer, etc.), and new 
procedures (online declaration, online payment and online land registry). The  introduction of a 
unique identifier permitting the legal, fiscal and social registration of a company exclusively with 
the Côte d'Ivoire Investment Promotion Centre (CEPICI) (section 2.4), and the dematerialization of 
administrative procedures for obtaini ng the ownership status of real estate property, whether 
purchased or leased, should also help boost tax revenue.  
1.13.   As a result of fraud, compliant taxpayers face a very heavy tax burden (Box 1.1), which 
impairs the business climate and hinders investment. I vorian firms, especially those with a 
turnover below CFAF 400  million ( €610,000) per year, make over 60 tax payments and spend 
270 hours each year on the process of declaring and paying taxes, with profits bearing a total tax 
rate of 46 % in 2013.2 A single tax declaration form was introduced in 2015.3 
Box 1.1 Taxation in Côte d'Ivoire, 2017  
In addition to import duties and taxes, other direct and indirect duties and taxes currently in force include the 
following:  
 Two cumulative taxes on personal income, with many exemptions that dif fer in each case: the wage 
and salary tax, levied at a flat rate of 1.5% of pay (Articles 115 and ff. of the General Tax Code 
(CGI)); and the general income tax (Articles 251 and ff., and 245 for exemptions) on a scale of 2% 
to 36% (on annual income of CFA F 50 million ( €77,000) or more).  
 Industrial and commercial profits (IB) tax: 25% for legal entities, 30% for the telecommunications 
and ICT sector; 20% for individuals. Exemptions are available for microfinance enterprises.  
 Non-commercial profits (BNC) tax , 20% (Article 92 of the CGI): subject to the provisions of 
international conventions, this tax is payable by natural and legal persons who are not resident in 
Côte d'Ivoire, on income received for services rendered or used in Côte d'Ivoire. This is a 
withholding tax which is definitive in the sense that it gives exemption from income taxes in 
Côte d'Ivoire. The tax base is gross remuneration, excluding deductions. The scheme does not 
specify the areas of activity subject to the tax.  
 VAT at the standard rat e of 18%; with a reduced rate of 9% on processed milk, 100% durum wheat 
semolina pastas, solar energy production equipment, and SRI -refined petroleum products, aviation 
fuel, super -grade gasoline, diesel and kerosene). Exclusions from VAT include all agric ultural 
activities. The CGI includes a long list of 58 items dealing with VAT -exempt transactions, including 
most food production, such as fruits, vegetables, poultry, meat and fish, along with wood, rubber, 
pharmaceuticals and medical services, and agricu ltural inputs (Article 355 of the CGI).  
                                                
2 CCI (undated), Stratégie nationale d'exportation de la République de Côte d'Ivoire , Geneva.  
3 Directorate -General of Taxation. Viewed at: http://www.dgi.gouv.ci/site/?p=imprimes_unique . WT/TPR/S/362 • Côte d'Ivoire  
 
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   Property tax – developed properties (Article 157 of the CGI).  
 Property tax – undeveloped properties (Article 159 of the CGI).  
 Tax on income from property (Article 149 of the CGI).  
 Tax on real estate transactions, rec ently reduced from 6% to 4% (Article 760 of the CGI).  
 Tax on income from securities (Section 180).  
 General income tax (Article 237).  
 Tax on income paid to legal or natural persons domiciled outside Côte d'Ivoire.  
 Road, hygiene and sanitation tax (Article 1 66), applicable to companies benefiting from the 
Investment Code and enterprises with property tax exemption.  
 Licence fee (Section 264), payable by any person carrying on a commercial or industrial activity or 
a liberal profession.  
 Licence fee (Article 300 ) on trade in alcoholic beverages.  
 The minimum tax applicable to non -profitable companies, which is levied at 0.5% of the turnover of 
companies subject to the normal regime (Article 39 CGI) and at 2% for those affiliated to the 
simplified tax regime (Artic le 53 CGI).  
 Tax on services supplied by non -residents (Article 92).  
 Special equipment tax (Article 1084).  
 Employer's social security contribution  
Source:  WTO Secretariat, on the basis of information supplied by the Directorate -General of Taxation of 
Côte d'Ivoire.  
1.14.   Public spending on both personnel and investment rose sharply and generated large budget 
deficits (excluding grants) throughout the 2010 -2015 period (Table 1.1). Compared to other 
countries of similar development level, government revenue in Côt e d'Ivoire depends heavily on 
tariffs (Table 1.1 and common report, Table 1.2)  
1.3  International trade in goods and services  
1.3.1    Merchandise trade  
1.15.   Côte d'Ivoire's trade (exports and imports) as a proportion of GDP shrank between 2009 
and 2016 (72 % of GDP, Table 1 .1), mainly reflecting strong import growth and a reduction in 
hydrocarbon exports. Its trade balance is in structural surplus (Chart 1.2).  
1.16.   Between 2009 and 2015, agricultural products increased their share of total exports from 
53% to 65 % (Chart 1.2). The  main increases were in cocoa and cashew nuts, but also in 
agribusiness products, which include palm oil, soaps and preparations, cosmetics, coffee extracts 
and essences, tobacco, soup preparations, sacks and bags for packaging, and cocoa -based 
products. C rude petroleum, along with oil and bitumen derived from petroleum, are the second 
largest export item, but their share has declined substantially in the wake of refinery problems 
(section 4.2.1).  
1.17.   In 2009, about 52 % of Ivorian exports were shipped to Europe , but the proportion has since 
fallen sharply (Chart 1.3). Exports to Africa also declined relatively between 2009 and 2015. In the 
latter year, approximately 22 % of Ivorian exports went to ECOWAS countries, especially Nigeria, 
although exports to this mar ket have dropped sharply. In contrast, the share of Ivorian exports 
absorbed by other WAEMU countries, especially Mali and Burkina Faso, increased from 10 % to 
13% of the total, reflecting progress towards integration. The share of exports sent to Asian 
countries (especially India) doubled from 6 % to 12%. 
1.18.   On the import side, fuels and agricultural products continue to account for nearly half of 
Côte d'Ivoire's foreign purchases, although their share has decreased somewhat, notably in the 
case of agricultural  products. From a geographical standpoint, imports from Europe increased, as 
did those from Asia, reflecting the increase in equipment and materials to support investment. 
Imports from Nigeria fell sharply in the wake of falling oil prices.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  1.3.2   Trade in servic es 
1.19.   Côte d'Ivoire's deficit in services trade widened between 2010 and 2015, driven mainly by 
freight and insurance services. The travel account, which had been severely disrupted by the 
socio-political crisis, has staged a modest recovery thanks to the upt urn in tourism and business 
travel in Côte d'Ivoire (Table 1.3).  
Chart 1.2 Structure of merchandise trade, 2009 and 2015  
2009 2015
(a)    Exports (f.o.b.)
Edible nuts
6.6%Other
0.8%
Other food 
products
15.0%Fuels
16.8%
Cocoa beans 
30.0%Agriculture
64.9%Manufactures
11.0%
Non-monetary 
gold
6.4%
Agricultural 
raw materials
7.2%
Cocoa paste, 
whether or not 
defatted
6.2%
Total: €7.4 billion Total: €10.7 billion 
(b)    Imports (c.i.f.)
Agriculture  
23.9%Manufactures
48.6%Non-electrical 
machinery
8.1%
Other semi -
finished products
7.0%
Other
2.5%
Chemicals
13.2%Other manufactures 
4.7%
Iron and steel
3.0%Electric  
machinery
6.6%Transport equipment
6.1%
Fuels
25.0%Agriculture  
20.4%Manufactures
55.7%Non-electrical 
machinery
9.8%
Other semi -
finished products
10.1%
Other
1.7%
Chemicals
14.3%Other 
manufactures
5.5%
Iron and steel
3.3%Electric  
machinery
5.0% Transport equipment
7.7%
Fuels
22.2%
Total: €5.0 billion Total: €8.6 billionEdible nuts
1.7%Other
1.0%
Other food 
products
15.4%Fuels
29.4%
Cocoa beans 
25.3%Agriculture
52.7%Manufactures
14.8%Non-monetary 
gold
2.0%
Agricultural 
raw materials
5.6%
Cocoa paste, 
whether or not 
defatted
4.8%
 
Source:  WTO Secretariat estimates, based on data from the UNSD Comtrade database (SITC  Rev. 3).  WT/TPR/S/362 • Côte d'Ivoire  
 
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  Chart 1.3 Direction of merchandise trade, 2009 and 2015  
2009 2015
(a)    Exports (f.o.b.)
Africa
27.9%
Other
3.8%Other Africa
15.2%
EU (28)
42.3%Burkina Faso 4.5%
United States
8.1%Other Europe
2.1%
Asia
11.9%Switzerland
3.9%Mali 4.1%
Nigeria  4.0%
Europe
48.3%India 
4.2%
Other Asia
7.7%
Total: €7.4 billion Total: €10.7 billion
(b)    Imports (c.i.f.)
EU (28)
29.5%China  7.2%
Other Europe
1.4% Other Asia
14.6%
America
8.5%Asia
23.6%Africa
28.6%
Europe
30.9%Middle East
1.4%
Other
7.0%India  1.8%Other Africa
8.0%
Nigeria
20.6%
EU (28)
33.4%China  11.7%
Other Europe
1.7%
Other Asia
11.5%
America
7.7%Asia
27.1%Africa
23.5%
Europe
35.0%Middle East
2.3%
Other
4.4%India  3.8%Other Africa
8.4%
Nigeria
15.2%
Total: €5.0 billion Total: €8.6 billionAfrica
29.9%
Other
4.4%Europe
51.7%Other Africa
16.6%
EU (28)
48.7%Burkina Faso 3.7%
United States
7.8%Other Europe
0.9%
Asia
6.2%Switzerland
2.1%Mali 2.6%
Nigeria  7.0%
India 2.7%
Other Asia
3.5%
 
Source:  WTO Secretariat estimates, based on data from the UNSD Comtrade database.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  Table 1.3 Trade in services, 2005 -2014  
(€ million)  
 2005  2006  2007  2008  2009  2010  2011  2012  2013  2014a 
Exports  751 760 765 789 844 893 731 766 704 711 
 of which: Travel  67 74 75 79 109 152 130 134 136 138 
 Share (%)  8.9 9.8 9.8 10.0 12.9 17.0 17.7 17.5 19.4 19.4 
Imports  1,826  1,902  1,932  1,938 1,998  2,255  2,015  2,281  2,426  2,488  
 of which: Travel  285 297 272 243 247 266 273 283 287 n.a. 
 Share (%)  15.6 15.6 14.1 12.6 12.3 11.8 13.6 12.4 11.8 n.a. 
n.a. Not available.  
a Estimates.  
Source:  WTO statistics database. Viewed at: http://stat.wto.org/Home/WSDBHome.aspx?Language=F . 
1.4  Foreign direct investment  
1.20.   Foreign direct investment (FDI) in Côte d'Ivoire between 2005 and 2011 was concentrated 
mainly in telecommunications, particularly  mobile telephony. Major investments were also made in 
agribusiness, and in the extractive (hydrocarbons) and food industries. The main FDI source 
countries were Singapore, France, Lebanon and the United Kingdom. In general, private 
investment in Côte d'Iv oire did not live up to its potential in the 2005 -2015 decade (Chart 1.4), 
mainly owing to socio -political instability. Aware of the need to improve the business environment, 
the authorities have embarked on an ambitious reform programme targeting public e nterprises; 
the land registry and judicial system (including the establishment of commercial courts); the 
Investment Code and the competition regime; and commercial and business start -up formalities 
(section 2.4).  
Chart 1.4 Per capita stock of inward foreign direct investment, 2005 -2015  
(€) 
01002003004005006007008009001,000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015Côte d'Ivoire Ghana Nigeria
 
Source:  Online information from the United Nations Conference on Trade and Development (UNCTAD), 
viewed at http://unctadstat.unctad.org ; and World Investment Report 2016 . WT/TPR/S/362 • Côte d'Ivoire  
 
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  2  TRADE AND INVESTMENT  REGIME  
2.1.  In 201 1, Côte d'Ivoire saw an end to the serious political conflict that had wracked the 
country for almost ten years, resulting in much loss of life and substantially slowing its economic 
development and international trade. In 2011 -2012, the authorities initia ted sweeping reforms to 
modernize and enhance the effectiveness of the judicial system, overhaul State -owned 
enterprises, allow for public -private partnerships, review land law, modernize the Investment 
Code, and improve the business environment. In 2012, the Government and the private sector, 
through the Government -Private Sector Coordination Committee (CCESP), began work on 
streamlining formalities for enterprises wishing to invest in Côte d'Ivoire.1 The top priority for 
businesses in 2017 was improving g overnance and fighting corruption, alongside measures to 
facilitate access to credit and energy.  
2.1  Overview  
2.2.  Côte d'Ivoire, which has been independent since August  1960, amended its legislative and 
institutional structure in 2000 by adopting a new Constitutio n, then another in 2016.2 Under the 
2016 Constitution, the President of the Republic is the Head of State, elected by direct universal 
suffrage for five years and eligible for re -election only once. The President, as sole repository of 
executive power, det ermines Government policy, signs treaties and promulgates laws. He appoints 
the Prime Minister and the other members of the Government, and may remove them from office.3 
The current presidential term of office runs until December  2020.  
2.3.  A constitutional ref orm was approved by referendum on 30  October  2016, enshrining the 
advent of a Third Republic as of January  2020.4 Among the changes, the draft modifies nationality 
conditions, abolishes the age cap of 75 years on candidates running in presidential election s, and 
foresees the creation of a post of Vice -President and a Senate, of which one  third of the members 
will be appointed by the President of the Republic.  
2.4.  Legislative power currently rests with the National Assembly, which consists of a single 
Chamber of  255 members elected in principle for five years. The latest parliamentary elections 
took place in December  2016. The President initiates legislation, concurrently with the members of 
Parliament. Draft laws, including those relating to trade, are put to a vote in the National Assembly 
after examination by the competent commission. The private sector is not systematically 
consulted, such consultation not being a condition for the validity of draft laws, decrees, orders 
and/or administrative decisions. Accord ing to the authorities, however, the private sector is 
regularly consulted on the formulation of draft legislative texts.  
2.5.  The judicial system comprises high courts – Court of Cassation, Council of State, Court of 
Auditors; courts of first instance; adminis trative tribunals; and Regional audit chambers. The High 
Authority for Good Governance was created in 2013 to improve governance.5 The Court of Auditors 
was established in 2015 .6 The Inspectorate -General for Finance, a cross -cutting structure in the 
Minist ry responsible for the economy, finance and the budget, continuously monitors the Ministry's 
operation.7 
2.6.  The Code of Civil, Commercial and Administrative Procedure has been amended so as to 
improve access to justice and expedite judicial proceedings.8 Accordingly, since 2015 it has 
permitted the electronic transmission of most documents.  
                                                
1 Online information viewed at: 
http://francais.doingbusiness.org/~/media/fpdkm/doing%20business/documents/profiles/country/CIV.pdf . 
2 Law No.  2000-513 of 1  August  2000. Viewed at: http://www.gouv.ci/ci_texte_1.php . 
3 Online information viewed at: http://www.gouv.ci/gouvernement_1.php?recor dID=11 . 
4 Office of the President of Côte d'Ivoire, Draft law on the Constitution of the Republic of Côte d'Ivoire, 
12 October  2016. Viewed at: http://www.presidence.ci/presentation -detail/242/projet -de-loi-portant -
constitution -de-la-republique -de-cote-d-ivoire -12-octobre -2016. 
5 Law No 2013 -875 of 23  December  2013, Decree No.  2014-213 of 16  April 2014 on the powers, 
organization and functioning of the organs of the High Authority for Good Governance.  
6 Organic Law No.  2015-494 of 7  July 2015. Viewed at: 
http://www.courdescomptesci.com/rapports.html . 
7 Online information viewed at: http://www.igf.finances.gouv.ci . 
8 Online information viewed at: http://www.loidici.com/codeprocec ivilecentral/codeprocivile.php . WT/TPR/S/362 • Côte d'Ivoire  
 
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  2.7.  International treaties and agreements are mandatorily subject to adoption by the National 
Assembly and can only be ratified by law. The trade -related treaties ratified by C ôte d'Ivoire since 
2009 include:  
 the WTO Trade Facilitation Agreement; and  
 the Interim Economic Partnership Agreement with the European Union.  
2.8.  In the hierarchy of legal instruments, international treaties and conventions take precedence 
over the Constituti on, laws, ordinances, decrees, orders and decisions. Presidential ordinances 
must be submitted to the National Assembly for ratification by the end of the second annual 
session at the latest, otherwise they will lapse. WTO rules and obligations may be invo ked before 
Ivorian courts ("monist" system), but this never occurs in practice. All legal texts must be 
published in the Official Journal of the Republic of Côte d'Ivoire. The Official Journal is available 
online but access is subject to payment. The end o f the political crisis ushered in very intense 
legislative activity, including in fields relating to international trade (Table 2.1).  
Table 2.1 New texts of trade -related laws and regulations, 2010 -2017  
Area ( Section of the report)  Instrument/text  
Section 2   
Constitution (2.1.1)  Law No.  2000-513 of 1  August  2000. Viewed at: 
http://www.gouv.ci/ci_texte_1.php .  
Amendment of the Constitution (2.1.1)  Law No.  2016-886 of 8  November  2016 on the Constitution o f 
the Republic of Côte d'Ivoire  
Court of Auditors (2.1)  Organic Law No.  2015-494 of 7  July 2015 
Business registration (2.1)  Ordinance No.  2015-182 of 24  March  2015 
Trade Facilitation Agreement (2.1.1)  n.a. 
EPA European Union (2.1.1)  n.a. 
Legal representatives (2.1.2)  Decree No. 2016-48 of 10  February  2016 
Single Act on the organization of collective procedures for 
settlement of liabilities dated 10  September  2015  
Court of Auditors (2.1.2)  Organic Law No.  2015-494 of 7  July 2015 
Code of Civil, Commercial and Administrative 
Procedure (2.1.2)  Ordinance No.  2015-180 of 24  March  2015 
Investment Code of 2012 (2.4.1)  Ordinance No.  2012–487 of 7  June 2012 on the Investment Code  
Exemption from indirect taxation ( 2.4.1)  Circular No.  1663 of 2  January  2014 
Section 3   
National Committee on Trade Facilitation (2.3.1)  Decree No.  2015-186 of 24  March  2015 
Scanning of containers (3.1.1)  Circular No.  1630/MPMEF/DGD of 5  August  2013 
Export of scrap metal (3.2.2)  Decree  No. 2013-295 of 2  May 2013 suspending exports of scrap 
metal, ferrous by -products and cast iron – Circular No 1585/DGD 
of 15 February  2013 
Standardization (3.3.1)  Law 2013 -866 on standardization and quality promotion  
Competition (3.3.4)  Law No.  2013-877 of 20 September  2013 
Government procurement (3.3.6)  Decree No.  2014-306 of 27  May 2014 
Section 4   
Agriculture (4.1.2)  Agricultural Policy Law of Côte d'Ivoire  
Forestry products (4.1.3.7)  Law No.  2014-427 of 14  July 2014 on the Forestry Code  
Freight r ates for petroleum products (4.2.1)  Order No.  38 of 29  March  2013 
Mining products (4.2.2)  Law No.  2014-138 of 24  March  2014 on the Mining Code  
Electricity (4.2.3)  Law No.  2014-132 of 24  March  2014 on the Electricity Code  
Law on inland transport (4.4.3)  Law No.  2014-812 of 16  December  2014 
Access to the profession of road haulage operator 
(4.4.3)  Decree No. 2015-269 of 22  April 2015 
Regulation of telecommunications (4.4.1)  Ordinance No . 2012-293 of 21  March  2012 on ICTs  
Cybercrime (4.4.1)  Law No.  2013-451 on combatting cybercrime  
Electronic signature (4.4.1)  Law No.  2013-546 of 30  July 2013 on electronic transactions  
Confidential data (4.4.1)  Law No.  2013-450 of 19  June 2013 on the protection of personal 
data  
Postal services (4.4.2)  Law No.  2013-702 of 10 October  2013 on the Postal Services 
Code 
Elimination of the Terminal Handling Charge 
(4.4.3.2)  Order No.  177 of 28  December  2016 of the Ministry of Transport  
Ground handling (4.4.3)  Decree No.  2015-72 of 4  February  2015 approving the contract 
for public service concessions for ground handling at the Félix 
Houphouët -Boigny International Airport  
Tourism Code (4.4.4)  Law No.  2014-139 of 24  March  2014 on the Tourism Code  
Tourism professions (4.4.4)  Decree No.  2014-739 of 25  November  2014 regulating t ourism 
activities or professions  WT/TPR/S/362 • Côte d'Ivoire  
 
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  Area ( Section of the report)  Instrument/text  
Tourism catering (4.4.4)  Decree No.  2014-740 of 25  November  2014 regulating tourist 
catering establishments  
Tourism accommodation (4.4.4)  Decree No.  2014-741 of 25  November  2014 regulating tourism 
accommodation establish ments  
n.a. Not available.  
Source : Information provided by the Ivorian authorities.  
2.9.  Mindful that the weakness of the judicial system is a drag on investment and economic 
development, the authorities are endeavouring to improve the implementation of laws a nd the 
Ivorian legal system so as to regain the confidence of economic agents, especially by providing 
better protection of contracts and other economic rights. In 2015, Transparency International 
ranked Côte d'Ivoire 107th of 167 countries in terms of cor ruption perception, which represented 
some improvement on 2011 (154th of 183). Corruption is still described as endemic, especially as 
pertains to judicial matters, access to government services and tax collection.9 Côte d'Ivoire has 
signed neither the OEC D Convention on Combating Bribery of Foreign Public Officials in 
International Business Transactions, nor the OECD Declaration on Propriety, Integrity and 
Transparency in the Conduct of International Business and Finance.10 
2.10.   Since 2002, the nine OHADA Unifor m Acts (common report, section 2.5) have had the force 
of law in Côte d'Ivoire. Recent developments include Côte d'Ivoire's adoption, pursuant to the 
OHADA Uniform Act on bankruptcy proceedings, of Decree No.  2016-48 of 10  February  2016 on 
the establishmen t, powers, organization and functioning of the National Commission for the 
supervision of judicial administrators, which should facilitate bankruptcy proceedings.  
2.11.   The Common Court of Justice and Arbitration (CCJA) is located in Abidjan, but the Court of 
Arbitration of Côte d'Ivoire is the national arbitral tribunal. The OHADA and the CCJA supported 
Côte d'Ivoire when it established commercial courts in January  2012 to deal more effectively with 
trade matters. At May  2017, only the Commercial Court of Abidja n was operating.11 
2.12.   The authorities have also noted that amendments to the OHADA Uniform Act in 2012 should 
improve access to credit in Côte d'Ivoire.12 These amendments cover the range of assets 
(including future assets) that can serve as collateral, and the  extension of the collateral to future 
revenues with recognition of their legal value. This legal framework was completed by the 
establishment of credit information bureaus intended to facilitate access to credit, especially for 
small and medium -sized enterprises (SMEs).13 At the Abidjan Commercial Tribunal the Commercial 
and Personal Property Credit Register (RCCM) has been computerized, with the result that 
information on economic operators is now available. The challenges are to continue and complete 
the computerization and interconnection of all jurisdictions, thus creating a central database of all 
RCCMs. For example, a securities register would make it possible to record transactions and 
securities that could serve as collateral for loans. Approved cred it bureaus will provide information 
on enterprises and individuals such as payment history, default information, property information 
and loan guarantors. Lenders would be able to access such information on enterprises and 
individuals.  
2.2  Trade policy objecti ves and formulation  
2.13.    On the back of its export successes and with the disappearance of most import substitution 
industries during the political crisis, Côte d'Ivoire has continued its policy of encouraging domestic 
production for export. The foremost goal of Ivorian trade policy is therefore to improve market 
access for Ivorian goods and services, especially those that incorporate high domestic added 
value, in order to create jobs for Ivorians not only in agriculture, which is already highly 
export -oriented , but also in the agro -industrial processing industry and in services.  
                                                
9 Transparency International, online information. Viewed at: http://www.transparency.org . 
10 Online information viewed at: http://acts.oecd.org/Instruments/ListNoGroupView.aspx?order=title . 
11 Online information viewed at: http://www.tribunalcommerceabidjan.org . 
12 Online information viewed at: 
http://www.cepici.gouv.ci/?tmp=single_actu&p=actualites&artcl=220#sthash.NWNCYDF8.dpuf . 
13 See in particular WTO (2014), Trade Policy Review – Ghana , paragr aph 4.122 et seq . Viewed at: 
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=R:/WT/TPR/S298R1.pdf . WT/TPR/S/362 • Côte d'Ivoire  
 
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  2.14.   With the cooperation of the International Trade Centre and the European Union, 
Côte d'Ivoire drew up a document in 2015 setting out its National Export Strategy (SNE).14 The 
SNE aims spe cifically to diversify Ivorian exports  to include products with high added value, to tap 
into new markets, and to align production processes with international standards. Another aim is 
to consolidate Côte d'Ivoire's position as a regional competitiveness hub within the WAEMU and 
ECOWAS. The SNE specifically identifies the following priority sectors: coffee and cocoa; rubber 
and plastics; cashew; cotton, textiles and clothing; tropical fruit; cassava and by -products; and 
the new information and communicatio n technologies. The estimated budget for implementing the 
SNE is CFAF 86  billion (€131  million). In June  2014, the Government set up the National Export 
Council, a consultative body to coordinate, monitor and evaluate the implementation of the SNE.15 
In 201 5 Côte d'Ivoire also set up a National Inter -Institutional Advisory Committee on 
WTO Agreements (CNIC -OMC).16 
2.15.   According to the Global Competitiveness Report 2015 -2016 published by the World 
Economic  Forum, these efforts are already beginning to bear fruit, with a clear trend towards 
improvement reflecting the strengthening of institutions and competition. On competitiveness, 
Côte d'Ivoire currently ranks 91st worldwide among 140 countries surveyed (131st of 144 in 
2012-2013).17 As discussed in section 3 above , the main challenge to the competitiveness of 
Ivorian goods and services is that of reducing the high taxation to which they are subject.  
2.16.    Responsibility for foreign trade is shared by two ministries, with no clear delimitation of 
their respective remits.  They are the Ministry of Trade, Crafts and the Promotion of SMEs 
(hereinafter Ministry responsible for trade) on the one hand, and the Ministry for African 
Integration and Ivorians Abroad on the other. Such duplication engenders additional costs and 
problems of coordination.  
2.17.   The C ôte d'Ivoire Export Promotion Association (APEX -CIA) is a private association of 
enterprises and has been in operation since 1999. Its mission is to foster export growth and 
diversification and promote private sector development. The APEX -CI played an active part in the 
preparation of the SNE, and its services also include studies on conditions for accessing foreign 
markets; providing individualized advice and expansion strategies; trade prospecting and 
promotion; assistance in obt aining financing; and, on request, lobbying.  
2.3  Trade agreements and arrangements  
2.3.1   Relations with the World Trade Organization  
2.18.   As an original WTO Member, Côte d'Ivoire had not previously signed any plurilateral 
agreement or any of the protocols and agreements concluded under the WTO until the adoption of 
the new Trade Facilitation Agreement in November  201418, which it ratified in December  2015. The 
National Committee on Trade Facilitation was established in 2015 (Table 2.1). Côte d'Ivoire's main 
notifications a re listed in Table 2.2. Côte d'Ivoire has been reviewed twice by the WTO Trade Policy 
Review Mechanism, first in 1995 and again in 2012 jointly with Guinea -Bissau and Togo. 
Côte d'Ivoire has not been directly involved in any dispute at the WTO.19 
                                                
14 ITC (undated), National Export Strategy of th e Republic of Côte d'Ivoire, Geneva.  
15 Decree No 2014 -372 of 18  June 2014.  
16 Decree No 2015 -115 of 25  February  2015 establishing the CNIC -OMC.  
17 Online information viewed at: http://reports.weforum.org/global -competitiveness -report -2015-
2016/competitiveness -rankings . 
18 Online information viewed at: 
https://www.wto.org/e nglish/tratop_e/tradfa_e/tradfa_agreement_e.htm . 
19 Online information viewed at: 
https://www.wto.org/english/tratop_e/dispu_e/dispu_by_country_e.htm . WT/TPR/S/362 • Côte d'Ivoire  
 
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  Table 2.2 Notifications by Côte d'Ivoire to the WTO  
Symbol  Date  Title 
G/AG/N/CIV/1  20/02/2013  Committee on Agriculture - Export subsidies  
G/LIC/N/3/CIV/3  20/11/2013  Committee on Importing Licensing - Replies to Questi onnaire on Import 
Licensing Procedures - Notification under Article 7.3 of the Agreement on 
Import Licensing Procedures  
G/AG/N/CIV/2  11/04/2014  Committee on Agriculture - Export subsidies  
G/AG/N/CIV/3  11/04/2014  Committee on Agriculture - Domestic suppor t 
G/ADP/N/193/CIV  15/04/2014  Committee on Anti -Dumping Practices - Notification under Articles 16.4 
and 16.5 of the Agreement  
G/SCM/N/1/CIV/1  15/04/2014  Committee on Subsidies and Countervailing Measures - Notification of 
laws and regulations Article 32. 6 of the Agreement  
G/SCM/N/202/CIV  15/04/2014  Committee on Subsidies and Countervailing Measures - Notification under 
Articles 25.11 and 25.12 of the Agreement  
WT/PCTF/N/CIV/1  11/08/2014  Preparatory Committee on Trade Facilitation - Notification of Categ ory A 
commitments under the Agreement on Trade Facilitation  
G/RO/N/117  25/08/2014  Committee on Rules of Origin - Notification under Article 5 of the 
Agreement on Rules of Origin - Non-preferential rules of origin  
G/TRIMS/N/2/Rev.24/Add.1  19/09/2014  Commi ttee on Trade -Related Investment Measures  - Notification under 
Article 6. 2 of the TRIMS Agreement, of publications in which TRIMS may 
be found  
G/MA/QR/N/CIV/1  02/10/2014  Committee on Market Access - Notification pursuant to the Decision on 
Notification Pr ocedures for Quantitative Restrictions (G/L/59/Rev.1)  
G/MA/310  10/12/2014  Committee on Market Access - Schedule LII - Côte d'Ivoire - Invocation of 
paragraph 5 of Article XXVIII  
WT/REG258/N/1/Add.1  28/09/2016  Committee and Regional Trade Agreements - Notification of a regional 
trade agreement - Côte d'Ivoire and European  Union  
Source: WTO Secretariat.  
2.19.   With regard to trade negotiations and participation in the various WTO committees, 
Côte d'Ivoire in principle coordinates its position with those of the ot her WAEMU and ECOWAS 
member countries. Côte d'Ivoire favours abolishing export subsidies that have the effect of 
destroying competitive production structures in Côte d'Ivoire; and as stated above, the country 
also favours improved market access for its pro ducts.  
2.20.   Like the other WAEMU member States, Côte d'Ivoire individually bound its customs duties 
as well as its other duties and taxes during the multilateral trade negotiations (common report, 
section 3.1).  
2.3.2   Relations with the European Union  
2.21.   The Cotonou Agre ement is still the general framework for economic cooperation between 
Côte d'Ivoire and the European Union.20 To replace some of its trade provisions (common report, 
section 2), Côte d'Ivoire signed a "stepping stone Economic Partnership Agreement" (EPA) wi th the 
European Union in Abidjan on 26  November  2008. It was notified to the WTO on 
11 December  2008 under Article XXIV:7(a) of the GATT 1994.21 Up to June  2017, Côte d'Ivoire 
had not yet reduced tariffs under the interim EPA that took effect in August  2016, but the latter 
had allowed it continued duty -free access to EU markets for its products. The rules of origin 
remain those laid out in the 140 pages contained in Annex II of Regulation No.  1528/2007 and 
which have governed EU imports from Côte d'Ivoire  since January  200822; the remainder of this 
Regulation is no longer applicable (Preamble, paragraph 5).  
2.3.3   Other agreements  
2.22.   Côte d'Ivoire has concluded some 40 bilateral trade agreements, the oldest of which dates 
from 1961. These agreements are tacitly renewed when they expire and do not contain any 
preferential clauses on trade; it is therefore unlikely that they have a real economic impact. 
                                                
20 Cotonou Agreement. V iewed at: 
http://www.europarl.europa.eu/intcoop/acp/03_01/pdf/mn3012634_fr.pdf . 
21 Online information viewed at: http://eur -
lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:059:0003: 0273:FR:PDF . See also WTO document 
WT/REG258/N/1 of 15  December  2008; WTO RTA database. Viewed at: 
http://rtais.wto.org/UI/PublicShowMemberRTAIDCard.aspx?rtaid=623 . 
22 Online information viewed at: http://e ur-lex.europa.eu/legal -
content/FR/TXT/PDF/?uri=CELEX:32007R1528&qid=1479738525748&from=en . WT/TPR/S/362 • Côte d'Ivoire  
 
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  Côte d'Ivoire is a member of the International Natural Rubber Agreement, the International Coffee 
Agreement and the Inter national Cocoa Agreement. It is also a member of the Agreement 
Establishing the Common Fund for Commodities; the Inter -African Coffee Organization; the 
Alliance of Cocoa Producing Countries; the African Timber Organization; the International Grains 
Agreeme nt, and the International Sugar Agreement.  
2.23.   Côte d'Ivoire was not among the 34 countries initially declared eligible for the programme 
established by the United States under the African Growth and Opportunity Act (AGOA) in 
October  2000.23 Côte d'Ivoire was a ccepted for the programme in May  2002, then removed in 
January  2005 and re -admitted in October  2011.  
2.4  Investment regime  
2.24.   Since its previous trade policy review  in 2012, Côte d'Ivoire has introduced reforms to 
better promote and regulate investment, in partic ular by buttressing the single window for 
investment managed by the Centre for the Promotion of Investment in Côte d'Ivoire (CEPICI). This 
Centre is now attached to the Office of the President and is tasked with keeping a record of and 
supporting investors .24 All investors, whether national or foreign, whether direct or portfolio 
investors, large or small, are therefore invited to register with CEPICI, whose single window 
functions as a multi -service window for completing the requisite administrative formali ties for 
starting a business. Contacting the CEPICI is not a legal requirement, however.  
2.25.   There has been progress as pertains to business start -ups, with the abolition of the 
requirement for commercial companies other than limited liability companies to ret ain the services 
of a notary, and thanks to the 2012 reorganization of the court registry where business people 
must register. According to the authorities, the cost of starting a business fell from CFAF 741,000 
(€1,128) to CFAF 15,000 in 2013. Property re gistration has also been facilitated through the 
creation of a single window for the issuance of property titles, and there has been some headway 
as regards obtaining construction permits.25 For all these reasons, Côte d'Ivoire has considerably 
improved its  Doing Business ranking since 2013, though it remained low by international 
comparison in 2016 (Table 2.3). There is still an apparent need for urgent action, inter alia , to 
improve the payment of taxes and trading across borders (section 3).  
2.26.   In 2015, a un ique identifier was introduced for each enterprise, for tax purposes. In 2014, 
the fees for the registration of articles of incorporation of companies/branches with the 
Directorate -General of Taxation w ere lowered from 0.6 % to 0.3 % of the equity capital fo r 
investments below CFAF  5 billion; and from 0.2 % to 0.1 % of invested equity capital for 
investments above CFAF  5 billion (Article 754, General Tax Code ). 
2.27.   Broadly speaking, investments are governed by provisions from several sources, the main 
one being the  2012 Investment Code. The old 1995 Code still applies for companies benefiting 
from older concessions, however. Specific texts govern the two types of free zones. The Mining 
Code and the Petroleum Code, respectively, regulate investments in each of the fi elds concerned. 
Agreements have also been signed between the State and large, generally individual investors. 
Provisions of the General Tax Code  and the Customs Code also regulate advantages or privileges 
accorded to investors.26 International agreements an d treaties also address investment.  
                                                
23 Online information from the AGOA, viewed at: http://agoa.gov . 
24 Online information viewed at: http://www.cepici.gouv.ci/?tmp=images -articles&p=le -guichet -unique . 
25 See in particular Ordinance No.  2015-208 of 24  March  2015 establishing the electronic land register; 
Decree No.  2015-195 of 24  March  2015 on  the creation, functions, composition and operation of a single 
window for construction permits; Decree No.  2015-22 of 14  January on the procedures and conditions for the 
occupation of industrial land; the Decree laying down the conditions for the establis hment of an industrial unit 
on land outside an industrial zone; and Ordinance No.  2015-206 of 24  March  2015 amending Article 760 of the 
General Tax Code, as amended by Ordinance No.  2014-163 of 2  April 2014, reducing the land transfer tax.  
26 Circular No.  1663 of 2  January  2014 Viewed at: http://www.douanes.ci/admin/DocAdmin/2163.pdf . WT/TPR/S/362 • Côte d'Ivoire  
 
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  Table 2.3 Côte d'Ivoire's ranking, Doing Business 2014 and 2016  
Indicator  2014 Performance  2016 Performance  
Overall ranking  167 142 
Starting a business  115 46 
Dealing w ith construction permits  162 180 
Getting electricity  153 146 
Registering property  127 109 
Getting credit  130 133 
Protecting minority investors  157 155 
Paying taxes  173 176 
Trading across borders  165 142 
Enforcing contracts  88 120 
Resolving insolvency  95 76 
Source:  Doing Business. Viewed at: http://www.doingbusiness.org/data/exploreeconomies/c%C3  per 
centB4te -divoire . 
2.28.   The 2012 Investment Code defines investm ent as "capital used by any natural or legal 
person to acquire movable, tangible or intangible property and to finance initial establishment 
costs and provide the working capital indispensable to the creation or expansion of businesses" .27 
Like the one befo re it, this Code affirms the absence of restrictions on private investment, 
especially foreign investment, and the observance of national treatment. The Code does not 
prohibit private investment in any sector of activity. It lays out more explicitly than i n the past the 
guarantees provided (Articles 5 to 20), such as freedom to obtain and transfer foreign currency, 
protection of intellectual property rights, or in regard to expropriation. However, foreigners may 
gain access to rural land only through leasin g (section 4.1). Article 26 stipulates that "the investor 
shall recruit domestic labour as a matter of priority and shall help to improve the qualifications of 
local employees, in particular through continuing training, and the upgrading of national skills  
through advanced training. It maintains the declaration regime as well as the pre -existing approval 
regime, which specifically exclude the sectors of real estate, financial services and commerce.  
2.29.   Under the declaration regime, the duration of the advantage s varies from five to 15 years 
(previously eight years), depending on the region. Accorded exclusively during the operating 
phase, the advantages are exemption from profit tax and from the tax on licences and permits – 
two taxes described in Box 1.1. There  is total exemption until the end of the third from last year of 
the period of exemption, and then a 50 % and 25 % exemption from the taxes normally payable in 
the penultimate and last year, respectively.  
2.30.   The approval regime requires the authorization of the  Interministerial Technical Commission 
(Article 39). Dossiers are studied on the basis of the strategic importance of the investment in 
terms of the value being added to the economy and its contribution to attaining the country's 
social and economic develo pment goals. This regime accords advantages in proportion to the 
amount invested; the lower and upper thresholds for these amounts are set by decree and have 
changed by comparison with the old Code; the lower threshold has been cut from CFAF 500  million 
to CFAF 200  million (€305,000); and the upper threshold remains CFAF 1  billion (€1.5  million). In 
addition to the profits tax and tax on licences and permits, taxes and charges that are fully or 
partially waived include import duty on materials needed for th e investment, including the 
first batch of spare parts; VAT (Article 45); and estate tax on built -up properties.  
2.31.   Further privileges are available to SMEs with a turnover of less than CFAF 1  billion 
(€1.5  million) and a payroll of less than 200 employees . They consist of longer durations of 
advantages. Other benefits accorded to SMEs include the waiver of the registration fees described 
above, the provision by the State of the land needed for investment projects; preferential rates for 
the purchase of electr icity, water and new technology services, provided that they invest in a raw 
materials processing facility. The 2012 Code retains the possibility of granting "more favourable 
conditions" by decree to investors (Article 12). It does not spell out the eligib ility criteria, however.  
2.32.   In addition to the Investment Code, the General Tax Code contains a number of provisions 
designed to encourage private investment. For example, capital gains on the transfer of assets are 
exempt from profits tax for three years if the enterprise reinvests a sum at least equal to the 
                                                
27 Online information viewed at: https://cepici.ci/web/docs/ordonnance -n per centC2  per centB0 -2012-
 per centE2  per cent80  per cent93 -487-du-07-juin-2012-portant -code-des-investissements.pdf . WT/TPR/S/362 • Côte d'Ivoire  
 
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  original price of the asset transferred; enterprises that reinvest all or some of their profits in 
Côte d'Ivoire may also obtain a reduction in profits tax in accordance with certain procedures 
(Article 110 of the General Tax Code). In addition a tax credit deductible from the taxes payable 
by employers varies with the wage bill paid to Ivorian permanent staff. Under the tax reform 
launched in 2012, the aim is to streamline the many waivers and exemptions  so as to provide a 
simpler and more transparent taxation system.28 
2.33.   The two free -zone regimes existing in 2012 – for fishery products (section 4.1.3.8) and for 
information technologies – remain unchanged. The aim of the authorities, however, is to introduce  
a regulatory framework that foments the development of priority activities such as crop -processing 
plants and SMEs that produce innovative information and communication technology (ICT) services 
and content.  
2.34.   The free -zone regime pertaining to biotechnolo gy and information and communication 
technologies (ZBTIC29) has been in place since 2007. This regime does not seem to specify any 
export obligations. Once approved, the enterprise is exempted from all taxes while in operation 
(Article 31), including custom s duties and taxes (Articles 18, 31, 37). Instead, a withholding tax is 
levied on turnover: at 0 % for the first five years, and 1 % thereafter. There is also a fee of 2.5 % of 
gross turnover. The withholding tax base may be reduced by 20 % if at least 75 % of the 
enterprise's employees are Ivorian. Half the value of new investments (Article 33) may also be 
deducted from the withholding tax base, up to a level of 50 % of the base, for a maximum of 
four years. Factors of production such as water, electricity, tele phone lines, fuel, and service 
provision, are tax -exempt. Imports are exempted from the verification programme. There are 
government guarantees for the free transfer of funds by approved enterprises. Goods and services 
delivered by enterprises on national customs territory to enterprises in the ZBTIC are considered 
exports. In April  2012, there were a dozen enterprises on the site.  
2.35.   Côte d'Ivoire has signed 13 bilateral investment promotion and protection agreements, of 
which three since 2010 with Canada, Si ngapore and Turkey, respectively. Seven of these 
agreements are in force.30 They are intended chiefly to promote inward investment while 
protecting investors from policy reversals.31 The mechanisms foreseen for the event of 
investor -State disputes are descri bed in the common report (section 2.4).  
2.36.   The agreements on the avoidance of double taxation signed by Côte d'Ivoire currently in 
force encompass the following organizations and countries: the other WAEMU members, Belgium, 
Canada, France, Germany, Italy, Mor occo (ratified in 2015 and in force since 1  January  2017), 
Norway, Portugal (ratified in 2016), Tunisia and the United Kingdom (ratified in 2015).  
                                                
28 Ministry of the Budget and the State Portfoli o (2016), Finance Law containing the State Budget for 
2017, Report on Tax Expenditures 2016. Viewed at: 
http://budget.gouv.ci/sites/d efault/files/publications/depenses_ficales_2016_projection_2017_actualise -5.pdf. 
29 Decree No.  2007-01 on the application of Law No.  2004-429 of 30  August 2004 establishing the 
free-zone regime for biotechnology and information and communication technologi es in Côte d'Ivoire. Viewed 
at: http://www.vitib.ci . 
30 Viewed at: www.unctad.org . 
31 UNCTAD – Investment Policy Hub ; Viewed at: 
http://investmentpolicyhub.unctad.org/IIA/CountryBits/50#iiaInnerMenu . WT/TPR/S/362 • Côte d'Ivoire  
 
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  3  TRADE POLICIES AND P RACTICES BY MEASURE  
3.1  Measures directly affecting imports  
3.1.  Starting some 15 years  ago, Côte  d'Ivoire has harmonized several aspects of its trade policy 
with those of the other WAEMU member States. These are covered in the common report for the 
eight countries. This section thus focuses on the trade policy measures that are not yet 
harmonized. Ge nerally speaking, while pursuing commercial aims, Côte d'Ivoire's trade policy 
nonetheless still seeks to maximize potential tax revenues from trade, which sets it apart from 
most other countries at the same level of development.  
3.1.1   Customs procedures, valuat ion and requirements  
3.1.1.1   Customs documentation and procedures  
3.2.  Côte d'Ivoire has ratified the Trade Facilitation Agreement (TFA) and notified its category "A" 
measures  to the WTO. The WAEMU community Customs Code  (CCC) (described in the 
common  report, section 3 .1) prevails over the Côte d'Ivoire Customs Code (CD -CI) in the event of 
conflict between the two. The CD -CI was being revised in May  2017 in order to bring it into line 
with the provisions of the TFA.  
3.3.  The Automa ted Customs Clearance System (SYDAM World) h as been in operation since 2009 
and links the Customs with the Ministry of Trade, the Public Treasury services, the 
Directorate -General of Taxation (DGI) , the Central Bank of West African States (BCEAO), all the 
approved customs clearing agents (CA Ds), the  two main port authorities and the Coffee and Cocoa 
Council (section  4.1.3.1), thereby  simplifying procedures and  ensuring greater efficiency in 
collecting the duties and taxes payable.  
3.4.  A private company , Webb Fontaine , has been contracted by the Côte d'Iv oire Government to 
set up a single window for foreign trade (GUCE) for border authorities and agencies in order to 
facilitate formalities for operators. According to the Customs Authority, most of the 
16 functionalities to be incorporated in the GUCE were up and running in May  2017.  
3.5.  Of the other recent trade facilitation measures, the Customs' "advance import declaration" 
(DAI) and the Ministry of Trade's "import fact sheet" (FRI) were merged in 2015 to create a 
free-of-charge and faster electronic "import declaration form" (FDI).1 The FDI allows bank 
domiciliation of the transaction to be completed before the goods arrive , and is mandatory  in order 
to be able to clear the detailed declaration. In the event of a change in the supplier or in the 
quantity or v alue of the order (beyond a tolerance threshold of 10 %), a new FDI is required.  
3.6.  Ivorian Customs posts the main official texts concerning customs procedures and controls on 
its website; customs tariffs are online.2 The authorities have indicated that steps are currently 
being taken, with the assistance of USAID, to enable advance rulings to be issued on the tariff 
classification, origin or customs treatment  of goods prior to their importation (TFA Article  3). 
3.7.  In May  2017, the enquiry point required under Art icle 2.2 of the TFA had not yet been 
communicated. The National Management Committee for the Common External T ariff (CET) 
handles enquiries from the private sector relating to the CET; and the Observatory of the speed of 
customs clearance operations ( Obser vatoire de la célérité des opérations de dédouanement  – 
OCOD) rules on the draft circulars. However, these two bodies do not publish the results of their 
consultations. Electronic copies of some documents (bill of lading, airway bill, FDI) are accepted by 
the Customs in lieu of th e originals (TFA Article 10.2).  
3.8.  Currently, self -declaration is not accepted (common report, section 3). Furthermore, on 
account of the significant customs revenue they yield, customs declaration of some products, such 
                                                
1 Interministerial Order No.  127/MCAPPME of 21  March  2014; and Circular No.  1715/MPMMB/DGD of 
24 April 2015. Viewed at: www.douanes.ci . 
2 Online information v iewed at: www.douanes.ci . WT/TPR/S/362 • Côte d'Ivoire  
 
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  as alcoholic beverages stronger than 20%/vol. and tobacco  products, requires a special 
authorization.3 Transit declarations also require a special authorization  (section  3.1.1.3).  
3.9.  Domiciliation of the commercial invoice with an approved intermediary bank, imposed at th e 
community level for foreign exchange reasons, is partly facilitated in Côte d'Ivoire by the electronic 
document transfer process under the GUCE . Since 2015, importer s have  been able to use the 
online FDI to submit their foreign supplier s’ invoice s to th e approved intermediary 
(common  report, section 1.1).4 
3.10.   The detailed declaration is the main mandatory customs document. The 1999  
ECOWAS/WAEMU single customs declaration (DDU) (common report, section  3.1) has been used 
by the SYDAM World software since 2009.  However , in May  2017 the format in which the customs 
declaration was being submitted in the GUCE was not yet that of the DDU.  
3.11.   Electronic payment of duties  and taxes collected by the C ustoms incurred upon importation 
and exportation  (FTA Article 7.2) has not yet been implemented. The regulations do , however , 
provide for the possibility to remove the goods before paying the duties or taxes, through 
simplified declarations, in the form of a summary transfer declaration for maritime  transport and a 
provisional  voucher for air transport. These declarations can be used for perishable goods, and the 
amount due must then be settled  within 15 days for maritime  transport and five days for air 
transport. The simplified declaration is not accepted  for goods in transit.  
3.12.   In regard to risk management, Customs focuses greater attention on goods that entail a 
high risk of non -compliance with the legal requirements . According to the Customs Authority, in 
2016 only some 40.5 % of declarations were allowed through the green chan nel (automatic release 
order), as against 37 % in 2009. The remainder of declarations of clearance for home use are 
subject to physical inspection, directed to the on -site inspection  channel or to the red channel 
(dockside inspection ), scanned, or subjected  to documentary checks . The Customs Authority 
indicated that around 80 % of inspections are conducted on -site. 
3.13.   In December  2016, the authorities were testing a pilot scheme for approved economic 
operators, who would benefit from facilitation measures ordina rily granted to such operators in 
other countries (priority customs clearance and inspection, easier payment terms, customs current 
account, etc.).  
3.1.1.2   Inspection  
3.14.   Since 2006, the Ivorian Shippers' Office (OIC) has managed the "cargo tracking note" 
(BSC), a man datory procedure for imports passing through Ivorian sea ports (common report, 
section  3.1.1.4) .5 The OIC charges €90 per bill of lading for imports of goods in bulk (e.g. rice, 
wine and oil); €18 per TEU; and €36 per 40 -foot container. Vehicle imports are billed €23 per unit. 
Apart from being expensive, and the fact that the information they contain already appears in 
other required documents, validation of these BSCs is often delayed, which tends to make the 
procedures slower and costlier .6 
3.15.   The import inspection programme (PVI), formerly entrusted to a foreign company , BIVAC, 
has since July  2013 been  entrusted to the Ivorian company Webb Fontaine, which is contracted 
(until June  2018) to analyse, verify the tariff classification of, and value imports of "general" 
goods7 with a declared value of CFAF  1 million (€1,500) or more8, for which the importer pays 
0.75% of the customs value thus determined, with a minimum payment of CFAF  100,000 (€150). 
This flat -rate fee may be disproportionate for small imports in the region of  CFAF 1 million. For 
"general" goods worth less than CFAF  1 million, Customs carries out a verification at destination. 
In addition to the costs for importers and the duplication of work for Customs, the waiting time for 
the certification of value can also  delay the removal of goods at the ports. Webb Fontaine's 
                                                
3 Circular No.  1713 du 16  April 2015. Viewed at: www.douanes.ci . 
4 Circular No.  1715/MPMMB/DGD of 24  April 2015.  
5 Decree No.  95-820 du 29  September  1995; Order No.  340 of 12  November  2001.  
6 Circular No.  1637/MPMEF/DGD of 13  September 2013.  
7 Except used vehicle s and petroleum products.  
8 Online information viewed at: http://www.webbfontaine.ci/downloads/circulaire%201614.pdf . WT/TPR/S/362 • Côte d'Ivoire  
 
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  valuation and classification responsibilities are scheduled to be transferred to the Customs 
Authority in June  2018.  
3.16.   Since August  2013, BIVAC has also been carrying out container scanning on importe d goods 
(excluding transit and transhipment ).9 The security tax payable for these services was abolished in 
2013, and the process is now free of charge. The contract between the State and BIVAC was to 
expire end -June 2017, and it was planned that the Custo ms Authority would take over these 
checks, too.  
3.17.   A third private company, the Ivorian Automobile Technical Inspection Company (SICTA) , 
handles the identification and valuation of imported used vehicles (except motorcycles and 
agricultural machinery). An ant i-pollution charge (CFAF  120,000) is payable for personal vehicles 
11 or more years old (plus increments of CFAF  10,000 for each additional year of age) , but 
according to the Customs, this measure is not effective in deterring the importation of old 
vehicl es; the import ban  on vehicles more than seven years old was abolished in 2002.  
3.1.1.3   Customs transit and border agency cooperation  
3.18.   Transit procedures should be a priority area for reform in terms of trade facilitation in view 
of Côte d'Ivoire's stated ambition of becoming a regional hub for trade. At present, the 
"T1 procedure" is applied for inter -State road transit, considered as an application of the 
TRIE Convention.10 Côte d'Ivoire reports that it does not tax international transit trade.  
3.19.   However, the Chamber  of Commerce administers a bond, set at 0.50 % of the c.i.f. value of 
the goods, designed to ensure that the duties and taxes payable are settled. A second bond 
corresponding at least to the total amount of the suspended import duties and taxes must be 
provided either by the forwarder specifically approved for the transit (in their clearance credit) or 
by the economic operator (in the form of a bank guarantee or a cash deposit at customs). This 
latter security, unlike the former, is refunded upon presentatio n of the bond note certifying that 
the goods have left Ivorian customs territory.  
3.20.   According to the authorities, since 2012 goods in transit are no longer obliged to be 
escorted by road, a service operated by the OIC under a public service concession contra ct, which 
has been replaced by electronic tracking beacon systems on some routes. Customs may 
nevertheless prescribe escort for sensitive goods.  
3.1.1.4   Customs valuation  
3.21.   Customs valuation is governed by community provisions based on those of the WTO 
(common repor t, section  3). However, the system administered by Webb Fontaine (see above) 
suggests a value for products within its scope; this value may subsequently be accepted or 
rejected by Customs or by the operator. In the event of dispute , the matter may be taken  to the 
Valuation Adjudication Committee, a joint private -public sector body. Some import s are also 
subject to minimum values (Table  3.1). 
3.22.   Customs offences, including in relation to customs valuation, may lead to sanctions. The 
agent that detected an offen ce receives a share of the proceeds of fines and confiscations resulting 
from cases of dispute.11 
Table 3.1 List of import products subject to minimum values, 2017  
HS code  Description  Minimum value  
1103110000  Meal of wheat  CFAF 400/kg  
1517100000  Margarine  CFAF 755/kg  
1902110000 to 1902300000  Pasta  CFAF 600/kg  
2523.21, 29, 30 and 90  Cement  US$98/tonne  
3105100000 to 3105900000  Fertilizer  CFAF 145/kg  
3306100000  Dentifrices  CFAF 4,000/kg  
                                                
9 Circular No.  1630/MPMEF/DGD of 5  August  2013.  
10 Circulars Nos.  1529 of 28/03/2012, 1530 of 18/04/2012 and 1803 of 13/09/2016.  
11 Decree No.  64-313 of 17  August  1964 on the distribution of  customs fines and confiscations, as 
amended by Decree No.  88-250 of 9  March  1988.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  HS code  Description  Minimum value  
3401191000  Ordinary soap CFAF 380/kg  
3401200000  Soap in other forms  CFAF 380/kg  
3402200000  Washing preparations for retail sale  CFAF 650/kg  
3605000000  Matches  CFAF 1,900/kg  
6305330000  Polyethylene or polypropylene sacks, of a kind used for 
the packing of goods  CFAF 1,300/ kg 
6309000000  Worn clothing and other worn articles  CFAF 500/kg  
Source:  Côte d'Ivoire authorities.  
3.1.2   Customs levies  
3.23.   Fiscal considerations appear to be a major factor in Côte d'Ivoire's trade taxation policy , and 
thus revenue maximization is always the Ivorian Customs ’ central objective . In 2016, customs levy 
targets accounted for over half of the Government's total tax revenue targets. In force in 
Côte d'Ivoire since January  2015, the ECOWAS Common External T ariff (CET) (common report, 
section 3.1.4) is alm ost fully applied by Ivorian Customs.12 
3.24.   Côte d'Ivoire has notified the WTO that it avails itself of the flexibility offered by the 
ECOWAS provisions to apply, during a five -year transitional period as from 2015, higher or lower 
customs tariff rates than tho se of the ECOWAS CET (common report, section  3). Côte  d'Ivoire 
applies lower rates for several tariff lines including, inter alia , wax prints, onions and potatoes. On 
the other hand, it applies higher rates (CET rates plus a 10 % import adjustment tax (TAI) ) to 
other tariff lines including, inter alia , unbleached jute fabrics and industrial footwear (Table  3.2).13 
Table 3.2 Customs tariffs applied by Côte d'Ivoire differing from the CET, 2016  
HS code  Description  Rates applied 
(%) ECOWAS CET 
rate (%)  Remarks  
Retention of the former WAEMU CET rate (lower than the ECOWAS CET rate)  
0701900000  Potato  20 35 Notified to WTO  
0703100000  Onion and shallots  20 35 Notified to WTO  
1511100000  Crude oil  5 10 Notified to WTO 
5208521000  Wax prints  20 35 Notified to WTO  
Rearmament with a 10% TAIa 
5310100000  Unbleached jute fabrics  20 10 Notified to WTO  
6402191000, 6402201000, 
6402911000, 6402199100  Footwear for industry  20 10 Notified to WTO  
a Import adjustment tax (TAI ), see below and common report, section 3.1.  
Source:  Information provided by the Côte d'Ivoire authorities based on IDB data.  
3.25.   In all, the rates applied by Côte d'Ivoire following adoption of the ECOWAS CET exceed its 
WTO bound rates for 883 tariff lines, as against 962 in 2012 with the WAEMU  CET 
(common  report, Table 3.9).  
3.1.3   Other duties and charges levied solely on importation  
3.26.   In 2016, Côte d'Ivoire applied numerous other duties and charges (ODCs) on imports, which 
makes the regime more complex and pushes u p the price of imports. For instance:  
 The three community levies (common report , section 3.1) imposed on all imports into 
ECOWAS from third countries (1% community solidarity levy (PCS); 0.5% community 
levy (PC); and 1% statistical tax (RS)), even on produ cts imported under a duty 
exemption procedure.  
                                                
12 The ECOWAS CET was adopted in the WAEMU area on 2 5 September  2014 by Regulation 
No. 06/2014/CM/UEMOA amending Regulation No.  02/97/CM/UEMOA adopting the WAEMU Common External 
Tariff. 
13 Circular No.  1704 of 18  February  2015.  WT/TPR/S/362 • Côte d'Ivoire  
 
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   The special import tax (TCI) applied at a rate of 10% by Côte d'Ivo ire (common report, 
section 3.1 ) on a range of products (Table 3.3). The trigger price for this community 
measure appears to have been revised  upwards for a large number of products without 
any request for review having been made to the WAEMU Commission.  
 A countervailing duty on meat, offal and products derived therefrom (section 4.1.3.8).  
 Another countervailing duty on imports of poultry (whole , cuts and offal) benefiting from 
export subsidies in the countries of origin (section  4.1.3.8).14 
 A special tax on tomato puree: CFAF 25/kg.  
 An equalization tax on sugar (equal to the difference between the c.i.f. value and the TCI 
trigger price (Table 3.2 ), the latter providing the tax base for other duties and charges).  
 A special tax on sacks and bags made of plastic: CFAF 50/kg.  
Table 3.3 Products subject to the 10 % TCI, 2012 and 2016  
Tariff item  Description  Trigger price  
CFAF /kg 
2012  2016  
0402.9100.00  Sweetened concentrated milk and cream  n/aa 1,340  
0402.9900.00  Unsweetened concentrated milk  1,208  1,340  
1101.0000.00  Wheat or meslin flour  192 214 
1507.1000.00  Crude soya -bean oil, whether or not degumm ed 224 224 
1507.9000.00  Other crude soya -bean oil  438 438 
1511.1090.00  Other crude palm oil  224 224 
1511.9010.00  Palm oil and its fractions  438 438 
1511.9090.00  Other palm oil and its fractions  438 438 
1512.1900.00  Other sunflower -seed or safflower oi l and fractions thereof  438 438 
1512.1100.00  Crude sunflower -seed or safflower oil  224 224 
1512.2100.00  Crude cotton -seed oil, whether or not gossypol has been removed  224 224 
1514.1000.00  Crude rape, colza or mustard oil  224 224 
1701 11 00 00  Raw (bro wn) cane sugar  n/aa 290,979  
1701 12 00 00  Raw (brown) beet sugar  n/aa 290,979  
1701 99 10 00  White sugar in powder, granular or crystallized form  n/aa 354,226  
1701 99 90 00  Other white sugars  n/aa 354,226  
1901.9000.90  Milk-based sweetened concentrates  1,208 1,208  
5310.1000.00  Woven fabrics of jute  353 503 
6305.1000.00  Jute sacks  706 1,006  
n/a Not applicable.  
a Products not covered by the TCI in 2012.  
Source:  Ivorian Customs Administration.  
3.1.4   Domestic  taxes on imports  
3.27.   Since 1  January  2015, Côte d'Ivoire has applied to domestic products and to imports a 
general VAT rate of 18 % and a reduced rate of 9 %. VAT exemptions are decided nationally, but 
must respect the community framework (common report, section 3.1.6). However, some products 
exempted by Côte d'Iv oire in 2017 are not on the community list.  
3.28.   Excise duties on tobacco were set at a single rate of 35 % in 2014, plus 5 % for the special 
tax on tobacco for the development of sport. The additional 25 % applicable to the tax base for 
imported products was remo ved, and replaced by a system of lower minimum import values for 
imports from any country "associated with Côte d'Ivoire through a customs union agreement".15 
For alcoholic beverages and tobacco imported from countries that do not have a customs union 
agree ment with Côte d'Ivoire, the tax base, plus any customs duties and taxes, is increased by an 
                                                
14 Law No.  90-442 of 29  May 1990 introducing a countervailing duty on imported ani mal products; 
Decree No.  90-445 of 29  May 1990 setting the implementing arrangements.  
15 Online information viewed at: http://www.dgi.gouv.ci/site/index.php?p=article_5 . WT/TPR/S/362 • Côte d'Ivoire  
 
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  additional 25 % in relation to local products or products from countries with which Côte d'Ivoire has 
a customs union agreement.16 
3.1.5   Duty  and tax exemptions and conces sions  
3.29.   Although in principle import duty and tax exemptions must be decided at community level 
and applied uniformly by WAEMU member States, Côte d'Ivoire occasionally takes independent 
actions. For example, in 2015 a temporary customs duty and VAT reductio n was announced on 
computer and telecommunications equipment (HS 84, 85), up to December  2018.17 The report by 
the Ministry responsible for the budget on the cost of tax and customs exemptio ns in 2016 is a 
148-page document .18  
3.1.6   Prohibitions, quantitative res trictions and licensing  
3.30.   Since 1993, Côte d'Ivoire has applied two derogations from the free importation regime, 
namely: the approval regime and the limitation regime (Table 3.4). These measures apply 
irrespective of the products' origin, including for comm unity products.  
3.31.   The approval regime applies to products whose importation is subject to prior authorization 
by a line ministry for sanitary and phytosanitary reasons, reasons of morality, or reasons of public 
order and security; and to products whose impor tation is subject to an authorization issued by an 
Interministerial Approval Committee19: meat and offal, poultry, dairy products, fish, eggs in the 
shell. Thus, for instance, only some ten companies were authorized by the Committee to import 
dairy products  into Côte d'Ivoire in 2016.20 
3.32.   The limitation regime includes prohibitions and quantitative restrictions; for the latter, the 
importer is required to apply to the Ministry of Trade for a licence if the f.o.b. value of the goods is 
CFAF 25,000 or higher.21 
3.33.   In November  2016, the Government prohibited the sale (and import) of alcohol in plastic 
bags, on account of failure to comply with alcohol strength standards. In general, any 
manufacturer or trademark owner wishing to sell alcoholic beverages with a strength  of over 
20%/vol. (tariff headings 22.08 and 22.09) in Côte d'Ivoire must obtain prior approval from the 
Ministry of the Economy and Finance. The manufacturer is required to: restrict the sale of products 
labelled Vente en Côte d'Ivoire  ("For sale in Côte d'Ivoire") to approved importers resident in 
Côte d'Ivoire; communicate to the Director of Customs the updated list of these importers and the 
brands imported by each of them; and indicate every year (by importer and by product) the 
quantities delivered wi th and without the Vente en Côte d'Ivoire  label.22 
Table 3.4 Import controls and prohibitions, 2016  
Products  Conditions/ Requirements  
(number of approved importers)  Responsible authority  
Approval regime  
Live animals, freshwater fry (section  4.1.5)  Importer approval; health certificate  Ministry of Animal and 
Fisher ies Resources  Meat, cured meat products and fishery 
products (section 4.1.5)  Importer approval and prior import authorization; 
health certificate  
Dairy products (section  4.1.5)  Importer approval (10); health certificate  
Live plants, seeds and seedlings for planting  Importer approval; phytosanitary certificate  Ministry of Agriculture  
Materials for the flavouring of food and 
beverages  Importer app roval Ministry of Trade  
                                                
16 Circular No.  1665/MP MB/DGD/ of 29  January  2014.  
17 Circular No.  1728/MPMB/DGD/ of 6  August  2015.  
18 Ministry attached to the Prime Minister responsible for the State's budget and portfolio, Finance law 
containing the State budget for 2017,  Rapport sur les dépenses fiscales – Coûts des exonérations fiscales et 
douanières 2016 et projection 2017 . Viewed at: 
http://budget.gouv.ci/sites/default/files/publicatio ns/depenses_ficales_2016_projection_2017_actualise -5.pdf.  
19 Order No.  041 of 11  May 1994 implementing Decree No.  93-313 of 11  March  1993. Viewed at: 
http://www.commerce.gouv.ci/co mmerce.php?id=14&cod=2&idcom=6 . 
20 Circular No.  1794/MPMBPE/DGD of 30  June 2016.  
21 The import licence is valid for six months and can be extended only once (for six months). The 
application, comprising a form and the pro -forma invoice less than three month s old, has to be submitted in 
five copies. The fee for issue/extension of the licence is CFAF 50,000.  
22 Decree No.  72-221 of 22  March  1972.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  Products  Conditions/ Requirements  
(number of approved importers)  Responsible authority  
Alcoholic beverages stronger than 20%/vol., 
headings 22 -08 and 22 -09  Approval of manufacturers/trademark owners and 
importers  Ministry of the Economy 
and Finance  
Medicaments, methyl alcohol (methanol); 
pharmaceutical products; ha llucinogens  Importer approval; authorization to release onto the 
market  Ministry of Health  
Extracts of organs, vaccines, ferments, other 
sera; medical products  Importer approval and prior import authorization  
Carrier media for recorded sound and images  Importer approval  Ministry of Culture  
Arms and ammunition  Importer approval  Ministry of Defence  
Limitation regime  
Printed cotton fabrics; woven cloth of 
synthetic staple and artificial fibres  Import licence if the f.o.b. value is CFAF 25,000 or 
higher   Ministry of Trade  
Sugar; wheat flour (section 4.1)  Imports suspended since 2010  Customs  
Petroleum products similar to those of the 
Ivorian Refining Co mpany  (SIR) 
(section  4.2.1)  Prior authorization  Ministry responsible for 
energy  
Prohibitions    
Drugs , narcotics; pornographic publications; 
asbestos and products containing asbestos; 
meals of meat and bones of ruminants; 
counterfeit products; toxic waste; 
ozone -depleting substances (section 3.1)  Imports prohibited in principle  Customs  
Source:  WTO Secret ariat, on the basis of information supplied by the Ministry of Trade . 
3.1.7   Requirements with regard to packaging, marking and labelling  
3.34.    The Directorate of Metrology, Quality Control and Fraud Prevention within the Ministry of 
Trade is responsible for enforcing  packaging, marking and labelling requirements (Table  3.5). 
These requirements are very old and could usefully be reviewed in order to make them effective 
without constituting barriers to trade.  
3.35.   Pursuant to Decree No.  92-487 of 26  August  1992 on the labell ing and presentation of food, 
the label must indicate: sales name; list of ingredients; net quantity; sell-by date and specific 
storage conditions; name and address of the manufacturer, packager or seller; place of origin or of 
provenance, or both of these  in the case of re -packaged goods; instructions for use, whenever 
these are necessary to ensure appropriate use of the product, and, where applicable, specific 
conditions of use, particularly precautions.  
Table 3.5 Marking and labelling regulations, 2017  
Product  Conditions/Requirements  
All products and services  Law No.  2013-877 of 23  December  2013 on competition  
Law No.  2016-411 of 15  June 2016 on the national metrology system  
Law No.  2016-410 of 15  June 2016 on prevention of fraud and falsification in the 
sales of goods or services  
Law No.  2016-412 on consumption  
Food Decree No.  92-487 of 26  August  1992 on the labelling and presentation of food  
Printed fabrics  Decree No.  92-393 of 1  July 1992 on ind ication of the provenance of printed 
fabrics sold in Côte d'Ivoire  
Salt Interministerial Order No.  18/MS/MC of 3  April 1996 making the iodizing of salt 
intended for human and animal consumption in Côte d'Ivoire mandatory  
Fruit and vegetable juices  Decre e No.  2001-609 of 26  September  2001 on the manufacture and marketing of 
vegetable juices, fruit juices and certain similar products  
Dairy products  Decree No.  83-808 of 3  August  1983 implementing Law No.  63-301 of 
26 June 1963 on prevention of fraud in th e manufacture and marketing of dairy 
products  
Milk Interministerial Order No.  383/MC/MIRAH/MSLS of 9  July 2015 laying down the 
use-by date and storage requirements for milk according to its heat treatment  
Preserved and semi -preserved 
food Decree No.  92-595 of 30  September  1992 implementing Law No.  63-301 of 
26 June 1963 on prevention of fraud in trade in preserved and semi -preserved 
food  
Imported tobacco and matches  Decree No.  65-74 of 6  March  1965 
Cosmetics  Decree No.  2015-288 of 29  April 2015 on th e regulation of cosmetic products  
Source:  WTO Secretariat, on the basis of information supplied by the authorities . WT/TPR/S/362 • Côte d'Ivoire  
 
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  3.1.8   Contingency measures  
3.36.   In principle, Côte d'Ivoire applies WAEMU's anti -dumping, countervailing and safeguard 
provisions. Côte d'Ivoire has never taken any anti -dumping or countervailing measures; however,  
the TCI very much resembles a safeguard measure.  
3.2   Measures directly affecting exports  
3.2.1   Registration and customs procedures  
3.37.   Overall, registration formalities are complex and their simplificati on is deemed to be a 
matter of priority by all stakeholders in the export process. The procedures require the 
intervention of many entities, each giving rise to additional costs, namely: the Customs divisions 
and the CADs (which are mandatory for exporting , too); the ministries responsible for the various 
prior approvals (see below); the Directorate -General of the Treasury and Public Accounting, which 
issues the foreign exchange commitment, and the bank which signs it; the Directorate -General of 
Taxation (D GI) and the producer or exporter organizations that approve or register exports and 
tax them (Coffee -Cocoa Council, Cotton and Cashew Council, etc.); the Chamber of Commerce and 
Industry, which is involved in transport bond s and the weighing of goods  again st payment.  
3.38.   Simplifications were made in the area of exports in 2014. The DGI has introduced a 
taxpayers' account available online on a common "Customs & Tax" data -exchange platform, which 
should greatly simplify the procedures.23 The exporter must , however , be registered in the Trade 
Register and also has to have obtained an exporter code issued by the trade ministry.  
3.39.   There is also a lot of complicated documentation. The documents whose usefulness would 
be worth reviewing with the aim of facilitating trade include: export file with an approved bank, 
foreign exchange commitment, export certificate, weight certificate, and detailed declaration 
(mandatory). The export certificate, related to exchange controls, has now been digitized through 
the GUCE . 
3.2.2   Export pro hibitions and controls  
3.40.   The law provides for three export regimes, namely: free trading; prior authorization; and 
prohibition (Table 3.6). In addition, in principle Côte d'Ivoire applies the WAEMU community rules 
aimed at progressively eliminating quantitat ive restrictions imposed on community trade.  
Table 3.6 Export restrictions applied in 2017  
Measure   
Permanent bans  Raw ivory  
Poultry and products of poultry not vaccinated against avian influenza  
Non-standard cocoa and cocoa waste  
Certain types of wood in logs (sapele, mahogany, avodire, utile, dibetou, iroko, makore, 
tiama, kondroti ); Pterocarpus erinaceus  (since 2013 ) 
Scrap metal and ferrous sub -products (since 2013)  
Temporary suspensions  Scrap m etal and ferrous products  
Raw cocoa shipped to other WAEMU member States  
Transit restrictions  Arms and dual  use products such as explosive powders and substances; pyrotechnic 
articles; military weapons, parts and ammunition; swords, cutlasses, bayonets , parts 
thereof and scabbards and sheaths therefor; projectiles, mines and parts thereof; narcotic 
drugs and psychotropic substances, pornographic material or material contrary to 
decency or liable to disrupt public order; tainted products; counterfeit or pirated goods  
Export quota  Fresh wood  
Export controls  Diamonds (Kimberley Process, see common report)  
Endangered species of wild fauna and flora (CITES, see common report)  
Prior approval  Coffee, cocoa, wood, cotton, cashew, shea, kola nuts, natural rubber; animals, animal 
and agricultural products, vegetable materials (including coffee, cocoa); some minerals 
and precious metals (diamond, silver, platinum and gold); works of art  
Source:  WTO Secretariat.  
                                                
23 Circular No.  1679/MPMB/DGD of 3  July 2014.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  3.41.   Exceptions to the community regime remain. For  example, exports by land to other WAEMU 
member States of all products subject to export taxes are prohibited by Côte d'Ivoire, there being 
no way of verifying that export duties and taxes have been paid. Similarly, international transit to 
neighbouring co astal countries is prohibited.  
3.2.3   Export taxes  
3.42.   In 2016, the Ivorian Government began reducing the high taxes which constitute a drain on 
producers' incomes, penalize Ivorian exports and encourage fraud (section 4.1.3.1 for coffee and 
cocoa).24 Already back in 2009-2010, the authorities had committed to respecting a maximum 
aggregate rate of 22 % for total fiscal levies on cocoa exports. In 2016, export levies on processed 
products were reduced somewhat in order to encourage local product development (Table 3.7).  
Table 3.7 Overview of export taxes, 2011 and 2017  
HS chapter or heading  Product  2011  2017  
0801 Raw cashew nuts  DUS: CFAF 10/kg  DUS: CFAF 85/kg  
DE: 2.5%  DE: 2.5%  
0802.9010.00  Kola nuts  DUS: 14%  DUS: 14%  
DE: 2.5%  DE: 2.5%  
0901 Coffee  DUS: CFAF 50/kg  DUS: 5%  
DE: n.a. DE: 0.94%  
0405 Shea DE: 2.5%  DE: 2. 5% 
CFAF 84.58/kg  
1801.0011.00; 1801.0012.00; 
1801.0018.00  Raw cocoa  14.60%  14.60%  
DE: n.a. DE: 0.94%  
1801.0019.00  Roasted cocoa  14.60%  14.60%  
DE: n.a. DE: 0.94%  
1801.0020.00; 1803.1000.00; 
1803.2000.00  Broken cocoa beans, cocoa paste  13.90%  13,2%  
DE: n.a. DE: 0.94%  
1802.0000.10  Cocoa cake  6.95%  11% 
DE: n.a. DE: 0.94%  
1804.0000.20; 1804.0000.90  Natural cocoa butter; non -defatt ed cocoa 
in bulk  13.90%  11% 
DE: n.a. DE: 0.94%  
1805009000  Cocoa powder  6.95%  9,6%  
DE: n.a. DE: 0.94%  
1806.1000.00; 1806.2000.30  Cocoa powder containing added sugar  
Coating  6.95%  6.95% 
DE: n.a. DE: 0.94%  
1806.2000.00; 1806.3200.90  Chocolate and  other cocoa preparations  10.64%  0% 
44, 45  Wood and articles of wood  35%; 18%; 10%; 7%; 
5%; 4%; 3%; 2%; 1%  35%; 18%; 10%; 7%; 
5%; 4%; 3%; 2%; 1%  
52 Cotton  DE: 2.5%  DE: 2.5%  
71 Diamonds  3% 3% 
73 Ferrous scrap  CFAF 100,000/tonne  CFAF 100,000/tonne  
n.a. Not available.  
Note:  DUS: single exit duty; DE: registration fee or duty.  
Source:  WTO Secretariat, on the basis of information provided by the authorities.  
3.2.4   Export support and promotion  
3.43.   There is no known text that specifically provides for direct financing for exports. However, 
apart from the customs regime provided for in community instruments that promote exports, 
Côte d'Ivoire maintains several free zones (section 2.4).  
3.3  Measures affecting production and trade  
3.3.1   Standards, technical regulations and accredita tion 
3.44.   In 2013, Côte d'Ivoire implemented a new legal framework on standardization, which makes 
explicit reference to the provisions of the WTO Agreement on Technical Barriers to Trade, and to 
the relevant WAEMU provisions.25 Côte d'Ivoire Normalisation  (CODI NORM), an association set up 
                                                
24 See also Côte d'Ivoire Customs. Viewed at: 
http://www.douanes.ci/index.php?page=Infos.Actualite.News&id=460&rub=actualite&typrub=srub . 
25 Law No.  2013-866 o n standardization and quality  promotion. V iewed at: 
http://codinorm.ci/doc/loi%20sur%20la%20normalisation%202013 -866.pdf ; Decree No.  2014-460 of 
6 August  2014 on the duties, organization and operation of the national standardization body, calle d the WT/TPR/S/362 • Côte d'Ivoire  
 
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  in 1992 by the private sector and including State representatives, comprised 178 enterprises in 
February  2017.26 CODINORM's technical activities are carried out by a permanent operational 
structure of 25 members, of whom eight a re engineers or similar. It is supervised by the Ivorian 
Standardization Committee (CIN).  
3.45.   In Côte d'Ivoire, standards (non -binding) may be made binding (technical regulations) by 
decree, after endorsement by the CIN. In May  2017, Côte d'Ivoire had 2,000 su ch standards and 
132 technical regulations, covering 14 families of products.27 Côte d'Ivoire has not submitted any 
notification s to the WTO in this area  since 2010.28 
3.46.   CODINORM provides NI (Ivorian standard) certifications, which are valid for three years, 
and conformity tests (valid one to three months). However, as compliance with the standards, and 
more particularly the technical regulations, is not fully ensured, few enterprises (around 150 in 
2015, out of more than 5,000 enterprises in the Trade Register ) have recourse to conformity 
testing and quality control, which affects  enterprises' capacity to meet the requirements of 
international markets.  
3.47.   CODINORM represents Côte d'Ivoire in regional and international standardization bodies, 
and acts as the national enquiry point for standards and technical barriers to trade (TBT) for the 
WTO. CODINORM's stated objective is the widespread adoption of international standards and 
technical regulations, and the acceptance of conformity tests carried out and conformity  
certificates issued by accredited bodies, as long as the standards and regulations in question have 
been deemed equivalent to those in force in Côte d'Ivoire. It is reported that an office of the West 
African Accreditation System (SOAC), the ECOWAS region al accreditation body, is currently  being 
set up in Côte d'Ivoire.  
3.48.   For the importation of certain regulated products (e.g. medicaments and vehicles), it is 
necessary to present a conformity certificate at Customs, attesting to their conformity with the 
technical regulations. According to Bureau Veritas France's website, in July  2014 Côte d'Ivoire 
tasked  the firm with implementing a programme for checking the conformity of imported goods 
with the standards and technical regulations. Bureau Veritas would carr y out, in the export 
countries, verification of the conformity of goods with the national and/or international standards, 
to enable them to be imported into Côte d'Ivoire. This relates to: food products, electrical and 
electronic products, chemical product s, cosmetic and body hygiene products, building materials, 
packaging products, spare parts and accessories for automobiles and lubricants, machinery (lifting 
equipment, etc.), pressure equipment, personal protective equipment, gas apparatus, textiles, 
footwear, toys, pharmaceutical products and used products . At May 2017, the programme had not 
yet started since the decree to approve the relevant contract had not been adopted.  
3.3.2   Sanitary and phytosanitary measures  
3.49.   In the main, national phytosanitary and sanita ry regimes have remained unchanged since 
2009. Côte d'Ivoire has made efforts to deliver the quality required by the countries of destination 
of its products, such as coffee, cocoa, fruit and vegetables and fishery products.29 
3.50.   Since 2015, Côte  d'Ivoire has had an SPS/TBT sub -committee which is part of the National 
Inter-Institutional Advisory Committee on WTO A greements  (Article 6 of Decree No.  2015-115 of 
25 February  2015, setting up the CNIC -WTO). The sub-committee has received technical 
assistance from US AID and AU -IBAR to enhance its effectiveness . According to the authorities, a 
National SPS Committee is being set up that should ultimately ensure coordination of the various 
bodies concerned with SPS measures, which often act independently. For the time b eing, a number 
of different bodies are responsible for SPS controls, and their efficiency could be improved by 
means of a coordination mechanism.  
                                                                                                                                                  
Ivorian Standardization Committee (CIN) . Viewed at: http://www.codinorm.ci/doc/2014_460.pdf ; and  
Decree No.  2014-461 of 6  August  2014 on quality procedures . Viewed at: http://codinorm.ci/doc/2014 -
461.pdf . 
26 Online information viewed at: http://www.codinorm.ci/index.php . 
27 CODINORM, Catalogue des normes ivoiriennes  (2011), 10th edition.  
28 Online infor mation viewed at: http://tbtims.wto.org/fr . 
29 European Commission. Viewed at: https://ec.europa.eu/food/safety/internati onal_affairs/trade/non -
eu-countries_en . WT/TPR/S/362 • Côte d'Ivoire  
 
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  3.51.   The Border Inspection and Veterinary Sanitary Control Department (SICOSAV) carries out 
sanitary and quality co ntrol of live animals, animal products and fishery products, for import and 
export purposes. It is also responsible for inspecting imports and local manufacture of these 
products for the purpose of delivering the sanitary certificate required to market the m. 
3.52.   The Veterinary Services Department is responsible for animal health and veterinary public 
hygiene. It checks health and hygiene conditions in the facilities used for the primary storage, 
distribution and marketing of meat and fisheries products. It test s medicaments and veterinary 
products and materials in conjunction with the Minister for Health and Public Hygiene. It also 
monitors the processing of animal and fisheries products in conjunction with the Minister for 
Industry.  
3.53.   The Ministry of Agriculture is responsible for plant variety protection. The IPPC International 
Standards for Phytosanitary Measures (specifically ISPM  32) provide guidelines on risk 
management.30 
3.54.   Since 2012, Côte d'Ivoire has made no notifications to the WTO SPS Committee. The 
author ities have stated that they have notified the bans in force on poultry imports to the OIE.  
3.55.   The large number of checks and the lack of coordination between them lengthen the 
procedures and push up import costs. Several verification notices, certificates, re ports, attestations 
and other documents are issued by each body, which all have to be paid for. The implementation 
of coordinated procedures between these bodies, for both import and export, would make it 
possible to carry out all the requisite SPS checks while avoiding duplication and unnecessary 
expense.  
3.56.   As things stand, a further problem lies in the lack of accredited and operational analysis 
laboratories, especially for imports and exports, whence the high degree of reliance on foreign 
laboratories.  
3.3.3   Incentives  
3.57.   In addition to the concessions accorded under the Investment Code (section  2.4), including 
under the free -zone regime, Côte d'Ivoire may grant ad  hoc derogations from the ordinary tax law 
to help some priority enterprises or companies in difficulty , such as for example the Ivorian 
Refining Co mpany  (SIR).  
3.3.4   Competition and price control policy  
3.58.   Côte d'Ivoire had implemented its competition regime31 before the adoption of the relevant 
WAEMU regulations (common report, section 3.3.5); and updated  this fram ework in 2013.32 
3.59.   The authorities report that in practice community rules are applied nationally. The WAEMU 
Commission has conducted surveys in Côte d'Ivoire, in particular on the telecommunication s 
market (sectoral study) and the beer and carbonated soft dr inks market (abuse of dominant 
position); it has also looked into a voluntary notification of a palm oil production merger.  
3.60.   The Competition and Consumption Directorate, which forms part of the Ministry of Trade,  is 
responsible for formulating  national comp etition policy and the related regulations (except in the 
areas under the exclusive purview of the community), as well as combating anti -competitive 
practices.33 The Ivorian Competition Commission was not yet operational in May  2017.  
                                                
30 Online information viewed at: https://www.ippc.int/fr/news/pre -cpm-11-training -categorization -of-
commodities -according -to-their-pest-risk-ispm-32. 
31 Law No.  91-999 of 27  December  1991.  
32 Law No.  2013-877 of 20  September  2013.  
33 Under the Ivorian competition regime, restrictive practices may constitute criminal offences (selling 
below c ost; imposing a minimum resale price or margin; sale with the promise of a reward; refusal to sell; 
pyramid selling) or civil offences (discrim inatory selling; refusal to meet reasonable demands made in good 
faith by clients; and linked sales).  WT/TPR/S/362 • Côte d'Ivoire  
 
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  3.61.   The Government currentl y regulates the prices of the following: water, electricity and 
postage stamps (prices set under agreements concluded between the Government and the service 
providers); locally published primary school books and butane gas (specified profit margins); and 
pharmaceutical products and specialities (specified profit margins or multiplier factors). The prices 
of petroleum products are set periodically depending on changes in world prices; in principle, a 
uniform price is ensured throughout the national territory . Petroleum product distributors' margins 
are set by contract with the State.  
3.62.   The practice of setting guaranteed minimum producer prices remains in place for a range of 
agricultural products, including cocoa, coffee, cashew nuts and cotton (section 4.1.3).  These prices 
are set at the beginning of each season by the entities responsible for managing the respective 
subsectors , and are thus floor prices below which no sale can in principle be made or authorized.  
3.63.   In practice, the authorities acknowledge that in  many cases there is no verification of the 
effective application of the regulated prices.  
3.3.5   State trading, State-owned enterprises and privatization  
3.64.   Since 1996, Côte d'Ivoire has not submitted any notification to the WTO regarding its State 
trading enterpri ses within the meaning of GATT A rticle XVII . Table 3.8 provides a list of companies 
in which the State holds a stake, some of which operate internationally; of these, only the SIR 
(section 4.2) had been included in the 1996 notification.34 However, GESTOCI (section  4.2.1) 
apparently exports petroleum products to Mali and to Burkina Faso; and the two  sugar companies 
enjoy exclusive import rights (section 4.1.3).  
Table 3.8 Companies with a State holding, August  2016  
Company name  Sector  State share 
(%) Number of 
staff  
Agence de gestion des routes (AGEROUTE)a Transport/infrastructure  100 112 
Agence ivoirienne de gestion des fréquences radio électriques  Media and ICT  100  
Autorité nationale de régulation de l'élec tricité (ANARE)a Energy  100 51 
Agence nationale du service universel des télécommunications/TICa Media and ICT  100  
Bureau national d'études techniques et de développement  Studies and services  100 1,138  
Banque nationale d'investissement (BNI)a Banking a nd finance  100  
Énergies de Côte d'Ivoire (CI -ENERGIE)a Energy  100 323 
Caisse nationale des Caisses d'épargne (CNCE)a Banking and finance  100  
Fonds d'entretien routier (FER)a Transport/infrastructure  100 40 
Fonds de développement des infrastructures i ndustrielles  Other industries  100  
Institut national de la statistique (INS)a Studies and services  100 291 
Société ivoirienne de technologie tropicale (I2T)a Other industries  100 106 
Office national de l'eau potable (ONEP)a Water  100 98 
Office national  de l'assainissement et du drainage (ONAD)a Sanitation  100  
Port autonome d'Abidjan (PAA)a Transport  100 1,545  
Port autonome de San Pedro (PASP)a Transport  100 208 
Poste de Côte d'Ivoire (PCI)a Media and ICT  100 912 
Société nationale d'opérations pétro lières de Côte d'Ivoirea Energy  100 519 
Radiodiffusion télévision ivoirienne (RTI)a Media and ICT  100 591 
Société ivoirienne de gestion du patrimoine ferroviairea Transport  100 26 
Société nationale de développement informatique (SNDI)a Media and ICT  100 229 
Société nouvelle de presse et d'édition de Côte d'Ivoirea Media and ICT  100 336 
Société de développement des forêts (SODEFOR)a Agro-industry  100 553 
Société pour le développement minier de la Côte d'Ivoirea Mining  100 145 
Société d'exploitation et  de développement aéroportuaire (SODEXAM)a Transport/infrastructure  100 396 
Versus Banka Banking/finance  100  
Société de développement touristique de la région des lacsa Hotels and tourism  100 442 
Société des palaces de Cocody (SPDC)a Hotels and tourism  100  
Compagnie ivoirienne pour le développement des textilesb Agro-industry  99.99  652 
Laboratoire du bâtiment et des travaux publics (LBTP)b Construction  95.2 226 
Loterie nationale de Côte d'Ivoire (LONACI)b Studies and services  80 404 
Côte d'Ivoire Engineering (CI -ENGINEERING)b Other industries  74 61 
Air Côte d'Ivoire (AIR CÔ TE D'IVOIRE)b Transport  65 272 
Institut ivoirien de l'entreprise (INIE)b Studies and services  62.5 71 
Société nationale ivoirienne de travaux (SONITRA)b Construction  55 48 
                                                
34 WTO Docum ent G/STR/N/1/CIV of 13  August  1996. Viewed 
at: https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=R:/G/STR/N1CIV.pdf . WT/TPR/S/362 • Côte d'Ivoire  
 
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  Company name  Sector  State share 
(%) Number of 
staff  
EDIPRESSEb Media and ICT  65 43 
Compagnie minière du littoral (CML)b Mining  61 195 
Société de gestion du grand marché de Treichville (SGMT)b Construction  85.76  38 
Société ivoirienne de construction et de gestion immobilièreb Construction  84.18  206 
Sils Technologyb Studies and services  75 20 
Société des transports abidjanais (SOTRA)b Transport  60.17  2,777  
Agence de gestion foncière (AGEF)b Construction  57.15  69 
Banque de l'habitat de Côte d'Ivoire (BHCI)b Banking and finance  50.84   
Côte d'Ivoire Te lecom (CIT)c Media and ICT  48.47  789 
Centre national de recherche agronomique (CNRA)c Agro-industry  40 1,727  
Agence pour le développement de la compétitivité des industries de 
Côte d'Ivoirec Other industries  40  
Agence nationale d'appui au développement  rural (ANADER)c Agro-industry  35 1,924  
Quipux -Afriquec  Transport/infrastructure  35  
Société abidjanaise de salubrité (SAS)c Sanitation  35  
Société de forage minier (FOREMI)c Mining  49 7 
Société ivoirienne de raffinage (SIR)c Energy  47.28  612 
Société  des mines d'Ity (SMI)c Mining  40 611 
Société ivoirienne d'abattage et de charcuterie (SIVAC)  Agro-industry  31.58  26 
PALMAFRIQUEd Agro-industry  30 1,422  
Tropical Rubber Côte d'Ivoire (TRC)d Agro-industry  20 1,337  
Office ivoirien des chargeurs (OIC)d Transport  20 137 
Industrial Promotion Services West Africa (IPS -WA)d Studies and services  15 78 
Compagnie ivoirienne d'électricité (CIE)d Energy  15 4,156  
Compagnie ivoirienne de production d'électricité (CIPREL)d Energy  14.70  85 
Société ivoirienne de ba nque (SIB)d Banking and finance  10  
Lihir Gold Limited (LGL)d Mining  10 851 
Yaouré Mining SA (YAOURE MINING)d Mining  10  
Société des mines de Tongon SA (TONGON SA)d Mining  10 528 
NSIA banque Côte d'Ivoire (NSIA BANQUE -CI)d Banking and finance  10  
Marché de gros de Bouaké (MGB)d Studies and services  10  
Aéroport international Abidjan (AERIA)d Transport/infrastructure  10 209 
Agbaou Gold Operations SA (AGBAOU GOLD OPERATIONS)d Mining  10  
NewcrestHiré Côte d'Ivoire (NHCI)d Mining  10  
Shiloh Manganese S A (SHILOH MANGANESE SA)d Mining  10  
Société ivoirienne de fabrication de lubrifiants (SIFAL)d Energy  32.14  46 
Société concessionnaire du Pont Riviera – Marcoryd Transport/infrastructure  25.18   
Village technologies de l'information et de la biotechnologi e (VITIB SA)d Media and ICT  17 50 
Société internationale de transport africain par RAIL d Transport/infrastructure  15 1,525  
Société de gestion des stocks pétroliers (GESTOCI)d Energy  12.50  737 
Perseus Mining Côte d'Ivoire (PMCI)d Mining  10  
Webb Fontai ne Côte d'Ivoire (WFCI)d Media and ICT  8  
VIVO ENERGY – CId Energy  5.54  
Société de distribution d'eau de la Côte d'Ivoire (SODECI)d Water  3.25 1,769  
Nouvelle société sucrière de la Comoé (SN SOSUCO)d Agro-industry  2.20 828 
Bourse régionale des valeurs  mobilières (BRVM)d Banking and finance  1.82 51 
Dépositaire central /Banque de règlement (DCBR)d Banking and finance  1.79 8 
a State -owned enterprise.  
b Company with a majority State financial holding.  
c Company with a State financial holding affording a c ontrolling interest.  
d Company with a minority State financial holding.  
Source:  Republic of Côte d'Ivoire, Holdings and Privatization Directorate (DPP ). 
3.65.   While the State continues to have a significant stake in the domestic production of goods 
and services (Table  3.8), the Government was targeting a 25 % reduction in the size of the 
portfolio of public enterprises in 2016. Measures have been taken to rationalize their expenditure 
and improve their governance .35 The fall in the aggregate bottom line of State en terprises in 2014 
(Chart  3.1) is reportedly due to losses incurred by the Ivorian Refining C ompany . 
                                                
35 See, inter alia , Order No.  399/MPMB/DPP of 1  June 2015 on setting the borrowing and gua rantee 
threshold for State -owned  enterprises ; Circular No.  10/MPMB of 18  December  2014 on the governance rules 
governing the functioning of the administrative and management organs of public enterpri ses; Circular No.  09 
of 7 October 2014 on the obligation to communicate Board of Directors' documents and media to 
administrators; the Prime Minister's letter of instruction of 22  May 2013 on foreign travel by corporate 
managers; the Prime Minister's lette r of instruction of 22  May 2012 on solicitations to national public 
enterprises and establishments; and Circular No.  001-2011 of 15  July 2011 on the conditions of service and 
remuneration of corporate managers.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  3.3.6   Government procurement  
3.66.   Côte d'Ivoire is currently considering obtaining observer status in the WTO Agreement on 
Government Procurement and is seeking a WTO national training workshop on these issues36, in 
the belief  that accession to the Agreement would increase transparency in government 
procurement processes, including those funded through foreign aid, would reduce opportunities for 
corruption and would lay the foundations for genuine competition among suppliers, national or 
foreign . The volume of public contracts rose sharply between 2012 and 2016 (Table 3.9).  
3.67.   After the adoption of Decree No.  2014-306 of 27  May 2014 aiming to make the procedure 
for the execu tion of public contracts faster and more transparent, the management framework for 
government  procurement in Côte d'Ivoire was revised in 2015 in order to regulate more effectively 
procurement below the thresholds foreseen by the 2009 law.37 Côte d'Ivoire h as communicated to 
the WTO Secretariat three new texts, which amend the Code; address the operation of the 
National Government  Procurement Regulatory Authority (ANRMP); and spell out  government 
procurement procedures.38 The threshold at which the Code applies (Article 6.1) is 
CFAF 100 million (€152,000), except for local authorities (CFAF  30 million).39 The scope of the  
Code covers contracts concluded by: the State, public entities, local authorities, corporate bodies 
and associations under public law, State -owned enterprises , and companies with a majority State 
financial holding, unless the donors impose other procurement rules.40 Also covered are contracts 
entered into by private -law persons acting on behalf of the State or benefiting from financial 
assistanc e from the State, from a corporate entity under public law or from a State -owned 
enterprise . The Code does not apply to classified defence contracts.  
Chart 3.1 Public  enterprises, 2011 -2014  
 
0102030405060
050100150200250300350400
2011 2012 2013 2014
Aggregate value of State holdings
Bottom line
Total number of staff of public enterprises (right axis)(€million ) (number in thousands )
 
Source:  Côte d'I voire authorities.  
                                                
36 Online information v iewed at: https://marchespublics.ci/fr/actualite.php?ID=83 . 
37 Decree No.  2009-259 of 6  August  2009 on the Government  Procurement Code. Viewed at: 
http://www.anrmp.ci/decrets -91532/file/203 -decret -n-2009-259-du-06-aout-2009-portant -code-des-marches -
publics . 
38 Decree No.  2013-308 of 8  May 2013, viewed at http:// www.anrmp.ci ; Decree No.  2014-306 of 
27 May 2014 amending Decree No.  2009-259 of 6  August  2009 on the Government Procurement Code , viewed 
at: http://www.anrmp.ci ; and  Decree No.  2015-525 of 15  July 2015, viewed at: http://www.anrmp.ci . 
39 Order No.  692 MPMB/DGBF/DMP/ of 16  September  2015.  
40 The Code does not apply to contracts for which disclosures would be incompatible with protecting 
essential State interests, notably in the realm of national defence and security.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  Table 3.9 Government procurement by procedure, 2009 -2016  
(CFAF  billion, unless otherwise indicated)  
 2009  2010  2011  2012  2013  2014  2015  2016  
Open invitation to tender  156.4  91.5 89.9 215.2  245.1  602.2  361.1  344.4  
Restricted invitation to tender  66.9 89.5 27.7 38.2 55.2 86.9 246.6  159.3  
Direct negotiation  39.7 54.1 32.6 100.0  294.2  227.1  264.3  288.3  
Agreement  15.4 13.3 7.8 30.6 31.3 31.5 52.7 47.2 
Contractual purchase lettera 13.2 7.7 5.3 24.2 27.1 27.3 46.0 27.3 
Amendments (additional procurement)  17.9 7.1 3.5 7.6 34.7 10.4 25.8 22.3 
Total 309.4  263.1  166.8  415.8  687.7  985.4  996.5  922.9  
Total in € (million ) 472 401 255 634 1,049  1,502  1,520  1,407  
a For the purchase of administrative v ehicles of a given make, three comparable invoices are required.  
Source:  Government  Procurement Directorate.  
3.68.   The Government  Procurement Directorate (DMP) is responsible for verifying compliance with 
procurement rules41, while post facto  regulation is assign ed to ANRMP.42 DMP monitors the 
procurement plans of contracting parties, and authorizes  procurement contracts of a value 
exceeding CFAF 100 million ( €152,000). Open invitation to tender is mandatory as from 
CFAF 100 million, except for local authorities. Prior verification by DMP is mandatory as from a 
threshold of CFAF 300 million. Contracts worth less than CFAF  100 million are managed by the 
contract ing entities (simplified competitive procedures).43 
3.69.   Furthermore, a 15 % community preference mechanism as provided for in the WAEMU 
(common report, section 3.3.6) is in operation  in Côte d'Ivoire. Enterprises that employ national 
sub-contractors have the rig ht to a 5 % preference margin. These two preferential mechanisms can 
be cumulated up to a maximum of 15 %. 
3.70.   The contracting authority's decision may be appealed to the ANRMP, which must rule on it 
within ten days.44 After all administrative appeal channels hav e been exhausted, government 
procurement disputes may be brought before the Ivorian courts or an arbitration tribunal, 
pursuant to the OHADA Uniform Act on arbitration (section 2.1). Infringements of the Government 
Procurement Code may incur financial, disciplinary  or criminal penalties  depending on the 
seriousness of the offence.  
3.71.   According to the World Bank, suppliers to the Ivorian State have to wait a relatively long 
time to be paid.45 Moreover, online bidding is not yet possible, but is reportedly planne d with 
World Bank assistance , which would involve changing the law . 
3.3.7   Intellectual property rights  
3.72.   Côte d'Ivoire is a member of the African Intellectual Property Organization (OAPI) created 
under the Bangui Agreement, which also introduced a uniform law in t his field (common report, 
section 3.3.4). The Ivorian Copyright Office (BURIDA) is responsible for the collective management 
and protection of copyright and related rights in Côte d'Ivoire. The authorities have stated, in their 
national strategy for export s, that intellectual – including industrial – property infringements 
constitute a major impediment to the expansion of local industries, as counterfeit products are 
imported clandestinely and compete with domestic products. On the export side, failure to c omply 
with the regulations is seen as  stifling  business innovation  in both the industrial and services 
sectors, since it proves difficult to protect such innovations in practice.  
                                                
41 Online information viewed at: https://marchespublics.ci/fr . 
42 Online information viewed at: http://www.anrmp.ci . 
43 The procedures for procurem ent contracts worth more than CFAF  100 million are described in Decree 
No. 2015-525 of 15  July 2015. Viewed at: http://www.anrmp.ci . 
44 Order No.  118/MPMB of 26  March  2014 on implementing arrangements in respect of sancti ons for 
infringements of government procurement regulations.  
45 World Bank (2016), Benchmarking Public Procurement 2016 . Viewed at: 
http://bpp. worldbank.org/~/media/WBG/BPP/Documents/Reports/Benchmarking -Public -Procurement -
2016.pdf . WT/TPR/S/362 • Côte d'Ivoire  
 
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  4  TRADE POLIC IES BY SECTOR  
4.1  Agricultural, forestry and livestock products  
4.1.1   Overv iew 
4.1.  Côte d'Ivoire is one of the world's biggest producers of several agricultural products 
(Table  4.1) and, unlike many African countries, is a net exporter of agri -food products. Between 
2010 and 2015, the share of agricultural exports in Côte d'Ivoire's total goods exports grew from 
48% to 59 %. Some products recorded high growth rates, and overall the agricultural sector is 
diversifying. The dynamic growth in exports and imports of agri -food products since 2010 testifies 
to the increasing integration of t he Ivorian agri-food sector. This healthy performance reflects an 
extensive programme of support, advice and assistance to producers and exporters in the major 
subsectors.  
Table 4.1 Main agricultural products,  2005, 2010 and 2014  
(Thousands of tonnes, unless otherwise indicated ) 
Producta 2005  2010  2014  Share of 
global 
output 
2014 (%)  Annual 
growth rate 
2005 -2014 
(%) Value  
(US$  millions)b 
2005  2014  
Cocoa, beans  1,286  1,301  1,434  32.2 1.2 1,336  1,489  
Yams 5,160  5,392  5,809  8.5 1.3 1,000  1,126  
Rice, paddy  704 1,206  2,054  0.3 12.6 185 546 
Cashew nuts, unshelled  185 380 531 14.3 12.4 162 465 
Cassava  2,198  2,307  4,239  1.6 7.6 230 443 
Natural rubber  170 235 312 2.4 7.0 195 357 
Plantain bananas  1,570  1,542  1,619  5.3 0.3 324 334 
Cotton, fibre  139 82 132 0.5 -0.6 199 189 
Palm oil  236 360 370 0.6 5.1 103 161 
Peppers, sweet and spiced  50 95 118 3.1 10.0 55 129 
Coffee, green  230 94 107 1.2 -8.2 247 115 
Bananas  304 314 330 0.3 0.9 86 93 
Okra 106 126 139 1.4 3.1 68 89 
Fresh maize (corn)  236 185 202 2.1 -1.7 98 84 
Maize (corn)  640 642 680 0.1 0.7 67 82 
Cotton seeds, used for extracting oil  181 91 232 0.5 2.8 58 75 
Sugar, cane  1,456  1,800  1,998  0.1 3.6 48 66 
Groundnuts, unshelled  67 90 118 0.3 6.4 28 50 
Kola nuts  74 67 56 21.6 -3.1 44 33 
Mangoes, mangosteens, guavas  30 45 51 0.1 5.8 18 30 
Fresh vegetables, n.e.s.  125 136 141 0.0 1.4 24 27 
Palm kernels  71 85 87 0.6 2.3 18 22 
Aubergines  95 84 93 0.2 -0.2 20 20 
Fresh tropical fruit, n.e.s.  47 46 48 0.2 0.2 19 20 
Pineapples  195 68 68 0.3 -11.0 56 20 
Coconuts  216 151 145 0.2 -4.3 24 16 
Taro 70 71 76 0.8 1.0 12 13 
Sorghum  32 48 51 0.1 5.4 3 6 
Palm nut oil  1,232  1,567  1,673  0.6 3.5 n.a n.a 
Cotton seeds; unginned cotton  321 175 410 0.5 2.7 n.a n.a 
n.a. Not available . 
a Main products are identified on the basis of the 2014 output volume .  
b Net value of output, constant prices 2004 -2006 (average).  
Source:  FAOSTAT. Viewed at: http://faostat3.fao.org/home/E . 
4.2.  Vegetable and animal production furnishes the raw material for a substantial agri -food 
industry serving the regional and international markets. This industry also relies on imports of 
agri-food products, which account for 15 % of Côte d'Ivoire's total imports  (Table 4.2). Therefore, 
import taxes on agricultural products have a direct impact on the competitiveness of agri -food 
industries, particularly for export, on top of their effect on the price of the basic household 
shopping basket.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  Table 4.2 Main imports and exports of agricultural products, 2005 and 2010 -2015  
(€ million, unless otherwise indicated)  
  2005  2010  2011  2012  2013  2014  2015  
Imports  533.5  937.7  989.7  1,274.6  1,107.2  1,137.5  1,131.6  
% of total good s imports  11.3 15.8 20.5 16.8 11.8 13.5 15.3 
HS 10.06 Rice  204.0  347.5  408.5  532.8  355.9  329.6  440.4  
HS 10.01 Wheat and meslin  43.5 111.4  133.3  169.9  158.8  142.5  143.4  
HS 24.01 Unmanufactured tobaccos  37.2 65.1 75.4 67.3 81.6 75.8 85.3 
HS 15.11 Palm oi l and its fractions  2.4 55.6 29.9 64.1 27.9 47.9 63.1 
HS 02.06 Edible offal  18.6 30.4 34.9 40.4 38.4 51.6 58.8 
HS 04.02 Milk and cream, concentrated or 
sweetened  36.7 52.6 42.2 61.0 48.8 50.3 56.4 
HS 19.01 Malt extract  6.5 14.8 18.7 20.7 31.7 41.5 36.0 
HS 07.03 Onions, shallots, garlic, etc.  11.6 19.8 17.5 19.1 29.6 24.2 33.7 
HS 22.04 Wine of fresh grapes  11.4 23.6 20.7 25.2 28.2 28.4 33.4 
HS 23.04 Oil -cake and other solid residues  0.5 6.0 5.3 10.4 8.6 16.9 27.4 
Exports  2,265.0  3,860.9  3,922.5  3,899. 9 3,540.1  5,061.9  6,254.2  
% of total goods exports  38.9 49.7 49.4 46.1 38.9 51.7 58.6 
HS 18.01 Cocoa beans, whole or broken, 
raw or roasted  1,185.2  1,882.0  2,170.6  1,809.5  1,539.8  2,295.2  3,204.3  
HS 08.01 Coconuts, cashew nuts, Brazil 
nuts, etc., dried  85.0 242.1  200.7  273.6  260.6  623.0  699.7  
HS 18.03 Cocoa paste, whether or not 
defatted  179.6  454.4  387.8  340.3  409.8  576.2  665.8  
HS 18.04 Cocoa butter, fat and oil  139.2  228.2  157.5  163.7  200.0  348.1  383.1  
HS 18.02 Cocoa waste  54.5 142.8  118.9  161.3  129.1 169.4  221.9  
HS 52.01 Cotton, not carded or combed  112.3  95.1 98.7 173.6  204.8  243.3  212.4  
HS 15.11 Palm oil and its fractions  55.2 114.6  190.0  211.9  141.7  157.8  140.2  
HS 08.03 Bananas, including plantains  75.7 102.9  96.0 108.7  113.9  105.4  104.4  
HS 18.06 Chocolate and other food 
preparations containing cocoa  61.1 96.5 75.1 70.4 5.7 51.5 96.1 
HS 09.01 Coffee  55.9 129.0  35.2 118.0  130.9  87.3 92.6 
Note:  WTO definition.  
 Main products are identified on the basis of the 2015 trade figures.  
Source:  WTO Se cretariat calculations, based on data from the UNSD Comtrade database.  
4.1.2   Agricultural policy  
4.3.  Agricultural investment in Côte d'Ivoire is framed within the 2012 National Agricultural 
Investment Programme (PNIA), in which exports feature strongly. July  2015 sa w the adoption of 
the Côte d'Ivoire Agriculture Policy Law (LOACI)1, which aims to foster harmonized and coherent 
actions in this sector, and grants legal status to farmers, family farms and agricultural enterprises. 
In the area of trade, it sets the goal of regulating imports and promoting exports of agricultural 
products.  
4.4.  On the export side, cocoa producers and those in a number of other key subsectors benefit 
from an extensive programme of support, advice and assistance, and one of the objectives of the 
PNIA is to increase the number of sectors receiving such support. Côte d'Ivoire nevertheless 
notified the WTO Committee on Agriculture that it did not provide domestic support in 2013, within 
the meaning of the Agreement on Agriculture.2 It also notified t hat it provided no export subsidies 
to agricultural products for the years 1995 to 2013.3 Côte d'Ivoire has made no further 
notifications to the Committee since.  
4.5.  The other main trade policy measures in agriculture are customs duties and other import 
duties , which are very high and make imports more expensive (common report, section 3.1), a 
factor which is liable to affect Côte d'Ivoire relatively more severely than the other member States 
on account of its position as a net exporter of products in which suc h imports are incorporated. For 
exports, Côte d'Ivoire is progressively reconsidering the advisability of the high level of taxation 
imposed on agricultural products to fund the State budget, aware of the damaging effect that 
these taxes have on motivation  to export (section 3.2 above, and section 4.1.3 below).  
                                                
1 Online information v iewed at: http://extwprlegs1.fao.org/docs/pdf/ivc155706.pdf . 
2 Online informat ion viewed at: 
http://docsonline.wto.org/imrd/directdoc.asp?ddfdocuments/u/G/AG/NCIV3.doc . 
3 Online information v iewed at: 
http://docsonline.wto.org/imrd/directdoc.asp?ddfdocuments/u/G/AG/NCIV1.doc  and 
http://docsonline.wto.org/imrd/directd oc.asp?ddfdocuments/u/G/AG/NCIV2.doc . WT/TPR/S/362 • Côte d'Ivoire  
 
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  4.6.  Since 2010, the much higher  prices guaranteed to producers has prompted significant 
increases in output (see below). A survey, mentioned in the previous TPR, made a comparison of 
production prices in  the principal subsectors with the prices offered regionally, and suggested that 
the reason for the poor performance in the agriculture sector at the time lay in the low purchase 
prices to producers of agricultural products and an unfair distribution of th e profits generated by 
the various subsectors.  
4.7.  Given that land is essential to agriculture, and that security of tenure is very much a 
prerequisite for access to finance for agricultural activities, Côte d'Ivoire had already set about 
reforming its land la w back in 1998 :4 the point is that a significant proportion of finance for 
farming should stem from financial services, with property deeds used as collateral. The 
authorities are aware that agricultural finance is currently inadequate owing primarily to t he lack of 
financial guarantees. A system whereby village populations in rural areas can secure the tenure of 
their lands by obtaining property certificates and then title deeds thus remains a priority as it 
would enable investment to be collateralized and  hence sustained.  
4.8.  As things stand, in rural areas, only the State, public authorities and Ivorian natural persons 
may obtain a title deed. However, foreign investors may have a property certificate drawn up for 
these plots and then be granted a long -term ( 18 to 99 -year) leasehold following registration of the 
plot in the name of the State. Derogations based on prior possession are also foreseen in Law 
No. 2004-412 of 14  August  2004.5  
4.1.3   Agricultural policy by subsector  
4.1.3.1   Coffee and cocoa  
4.9.  Cocoa production grew s trongly during the period from 2010 to 2015 in particular, partly as a 
result of more remunerative prices (Chart  4.1), thereby strengthening Côte d'Ivoire's position as 
the world's top cocoa exporter, accounting for between a third and 40% of global output  in any 
given year. Cocoa production climbed to a record level of 1.8  million tonnes in the 2014 -2015 
season, an increase of over 40% on its 2010 level. The 2015 -2016 yield was 1.6  million tonnes.  
4.10.   Informal export and re -export trade via neighbouring countr ies fluctuates depending on the 
differential between the prices producers can command locally and the prices available on 
neighbouring markets. Cocoa and coffee are one of the key subsectors of the Ivorian economy, 
together contributing as much as 15% of G DP and close to 41% of the country's export earnings in 
2015, primarily in the form of cocoa beans. Total taxes levied on coffee and cocoa exports 
represented around 3% of Côte d'Ivoire's GDP in 2015 and a significant portion of State revenues.  
4.11.   Since the 2 012-2013 season, the State has aimed to guarantee producers a fixed seasonal 
price of at least 60% of the c.i.f. price on the world market. Thus, the guaranteed farm -gate price 
for cocoa rose from CFAF  725/kg in 2012 to CFAF  1,000/kg in 2016, a 40% increas e. A substantial 
and rapid decline in the world price for cocoa then occurred in 2016 and 2017 ( -35%), in the wake 
of which prices to producers fell from CFAF 1,100 to 700/kg.  
4.12.   A multitude of  duties and taxes or fees are levied on exports of coffee and coco a (raw or 
processed), first and foremost the single exit duty (DUS), set by interministerial order issued at 
the start of a crop year. In 2016, for the 2016 -2017 season, the top DUS rate was 14.6% of the 
registered c.i.f. value. After the 2010 -2011 season,  the Government had committed to ensuring 
that the aggregate tax take on exports of cocoa beans would not exceed 22% of the c.i.f. export 
value of cocoa. However, total taxes and levies for the main 2016 -2017 crop season came to 
23.2% (Table  4.3). 
                                                
4 Law No.  98-750 of 23  December  1998 on rural land ownership. Viewed at: 
http://www.foncierural.ci/index.php?option=com_co ntent&task=view&id=8&Itemid=77 . 
5 Online information v iewed at: http://www.foncierural.ci/reglementation -fonciere -
rurale?layout=edit&id=114 . WT/TPR/S/362 • Côte d'Ivoire  
 
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  Chart 4.1 Producer prices for cocoa beans, 2002 -2014  
(€/kg)  
0.00.51.01.52.02.5
 2002  2003  2004  2005  2006  2007  2008  2009  2010  2011  2012  2013  2014Côte d'Ivoire Ghana Nigeria Togo
 
Source:  WTO Secretariat estimates, based on FAOSTAT database and IMF exchange rates.  
Table 4.3 Taxation on coffee and cocoa exports, 2014 -2016  
(%) 
 Cocoa   Coffee  
2014 -2015  
2015 -2016  2014 -2015  2015 -2016 Main crop 
harvest  Mid-crop 
harvest  
1. Total parafiscal charges  2.40 2.40 2.40 1.40 1.40 
International contributions  0.090  0.090  0.090  0.141  0.141  
Weighing  0.060  0.060  0.060  0.100  0.100  
Quality control  0.069  0.069  0.069  0.085  0.085  
Joint Trade s Agricultural Research and 
Advice Fund (FIRCA)  0.030  0.030  0.030  0.050  0.050  
Chamber of Agriculture  0.015  0.015  0.015  0.020  0.020  
Agricultural Investment Fund (2QC)  0.461  0.461  0.461    
Coffee Recovery Fund  n/a n/a n/a 1.000  1.000  
Rural Investment Fund  0.535  0.535  0.535  n/a n/a 
Sacks  0.210  0.210  0.210  n/a n/a 
2. Total export fiscal charges  17.60  17.92  19.60  5.03 5.03 
Single exit duty (DUS)  14.60  14.60  14.60  5.00 5.00 
Registration fee  3.00 3.32 5.00 0.03 0.03 
Total taxes on export value  21.20  21.60 23.20  7.83 7.83 
n/a: Not applicable.  
Source:  Côte d'Ivoire authorities . 
4.13.   As the 2016-2017 cocoa crop season started against the backdrop of such a sharp fall in 
cocoa prices, the Government relinquished part of the fiscal revenue in order to meet its 
commitment to pay producers 60% of the c.i.f. price. Total taxes were thus cut to 16.285% of the 
c.i.f. value, the registration fee in particular having been discarded. The registration fee was 
retained, though, for sales of coffee (General Tax Code (CGI), Ar ticle 729), albeit at a reduced rate 
of 2.835%, instead of 5%, for companies incorporated under Ivorian law.  
4.14.   Coffee and cocoa producers are also hit by other taxes than those listed in Table 4.3. Under 
the deduction at source of income tax on profits (ISB)  (CGI Article 60), deductions of CFAF  2/kg 
(coffee) and CFAF  2.5/kg (cocoa) are made on payments from coffee and cocoa exporters to their 
suppliers. This deduction can be set against the ISB, but only for Ivorian companies. It is likely 
that non -resident e xporters (see below) pass this expense on to their suppliers, thus reducing 
producers' incomes in the same proportion. Overall, producer  prices remain well  below world 
prices (Chart  4.2). WT/TPR/S/362 • Côte d'Ivoire  
 
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  Chart 4.2 Coffee: exp orts and prices, 2005 -2015  
0.000.100.200.300.400.500.600.700.800.90
05001,0001,5002,0002,500
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015Total volume of exports to all destinations
Price to producer
ICO indicator price for robustas60kg/1,000 sacks €/pound
 
Source:  International Coffee Organization (ICO). Viewed at:  
http://www.ico.org/new_historical.asp?section=Statistics . 
4.15.   A further change in the conditions g overning the production and trading of coffee and cocoa 
was introduced in 2012, and should help to bring down administrative costs by cutting the number 
of State entities involved in the two subsectors. Thus, the Conseil de regulation, de stabilisation et 
de développement de la filière café -cacao  (the Coffee and Cocoa Council – CCC) has replaced the 
Coffee and Cocoa Subsector Management Board, which used to comprise the provisional 
administration of the Coffee and Cocoa Stock Exchange (BCC), the Coffee and Cocoa Regulatory 
and Control Fund (FRC), the provisional administration of the Coffee and Cocoa Regulatory 
Authority (ARCC) and the provisional administration of the Fund for the Development and 
Promotion of Coffee and Cocoa Cooperatives (FDPCC).  
4.16.   The rule s governing management and execution of domestic and external marketing 
operations for coffee and cocoa are frequently revised, the latest amendment having been made 
on 1 October  2015. The minimum guaranteed purchase price paid to the planter is henceforth  set 
at the start of a season, at no less than 60% of the average c.i.f. price of sales made by the CCC. 
A "Quantity, Quality, Growth" programme (2QC, see Table 4.3) for the period 2014 -2023, 
published by the CCC, aims to raise product quality and the farm -gate price.  
4.17.   A reserve fund has been established to safeguard the marketing system against the risks 
associated with the stabilization mechanism, as from the 2012 -2013 season. In principle, this 
fund, which is managed by the CCC, should only be used when t he stabilization balance is 
negative, i.e. when payments into the fund have proved insufficient to cover all the support 
granted.  
4.18.   Farm-gate purchase of products is open to resident (companies under Ivorian law) and 
non-resident exporters, and to processors /millers. The CCC allocates export rights to operators by 
auction: a maximum of 50% of the volume to be marketed in a given period is awarded to the 
highest bidder; a maximum of 50% of the remainder is awarded to the second highest bidder; and 
the balance is shared between the third and fourth highest bidders.  
4.19.   However, in this process of assigning coffee and cocoa export rights, an upper limit of 20% 
is applied for processors/millers or exporters that are not incorporated under Ivorian law, the 
remaining 80 % or more being reserved for operators that are listed in the Ivorian Trade Register. WT/TPR/S/362 • Côte d'Ivoire  
 
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  Purchase caps are reportedly also imposed on the different stakeholders in order to avoid abuse of 
dominant position.6 
4.20.   In 2016, around 67% by volume of cocoa exports were  exported in bean form, and 86% in 
the case of coffee exports. The Government is targeting a grindin g (butter, paste, cake, etc.) and  
processing capacity of 50%. Since 2015, several new foreign cocoa processing plants have been 
set up in Côte d'Ivoire. In order to encourage these activities, the authorities have granted a 
differentiated DUS rate for manufacturers that commit to increasing the volumes of processed 
beans over a period of five years:  
 14.6% for beans;  
 13.2% for bulk;  
 11% for butter and cake;  
 9.6% for powder;  
 6.95% for chocolate coating; and  
 0% for chocolate and other finished products from cocoa.  
4.1.3.2   Cotton and cashew nuts  
4.21.   Several new foreign cashew nut processing plants have been set up since 2015. 
Restructuring of the cashew subsector, launched in  2013, prompted a boom in production 
(Table  4.1). Thus, with a quarter of the market share (702,500 tonnes) in 2015, Côte d'Ivoire has 
become the world's leading cashew producer. The main support measure for the sector is the 
minimum guaranteed cashew purc hase price to the producer, which was raised to CFAF 350/kg for 
the season 2015 -2016, from CFAF 275/kg the previous year, and then up to CFAF 440/kg in 
2016-2017. In general, however, the prices seem low by international standards (Chart 4.3).  
Chart 4.3 Producer prices for cashew nuts, 2004 -2015  
(Producer price index (2004 -2006=100))  
5080110140170200230260290320350
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015Côte d'Ivoire Ghana India
 
Source:  FAOSTAT database.  
                                                
6 See also the Financi al Times, 16  July 2015. Viewed at: https://www.ft.com/content/08852bec -2ba7-
11e5-acfb-cbd2e1c81cca . WT/TPR/S/362 • Côte d'Ivoire  
 
- 234 - 
 
  4.22.   While still limited, cashew  nut processing activities continue to expand. Output products 
include, inter alia , cashew kernels, cashew juice and cashew nut shell liquid. Through a range of 
projects, the Ivorian Government plans to boost the amount of local cashew nut processing, 
primarily by means of lower export taxes on processed products.  
4.23.   A Regulatory Authority for the Cotton and Cashew Nut Subsector (ARECA) was established 
in 2002.7 A fund for the development of local cotton and cashew processing was instituted in 
May 2017.8 The Cotton and Cashew Council is the body responsible for regulation, monitorin g and 
development of activities in the cotton and cashew subsectors.9 
4.24.   The political crisis which Côte d'Ivoire went through had severely disrupted cotton 
production, which is based mainly in the north of the country where the conflict was at its most 
intense. The principal support measures for the cotton subsector comprise guaranteed prices for 
farmers, aid for marketing, and facilitating access to inputs and agricultural equipment. The 
operators within INTERCOTON set the farm -gate price pursuant to an indu stry agreement and in 
cooperation with ARECA, on the basis of international market rates, the average production cost, 
forecasted output volumes, and previous -month average exchange rates. According to 
INTERCOTON, this price is guaranteed.  
4.25.   INTERCOTON bring s together all the stakeholders in the subsector, including cotton 
producers, processors (ginners, mill owners, grinders), hauliers and the State.10 Producers are 
generally grouped in cooperatives that organize collection at the farm gate and supply them wi th 
fertilizer and other inputs. About a dozen ginning plants countrywide purchase seed cotton from 
the cooperatives. These factories belong to five cotton companies, three of which are 
foreign -owned, and some of which are partly owned by the State. Outputs  from the processing of 
seed cotton include cotton lint, cottonseed table oil and animal feed cake.  
4.26.   The factories either export the cotton lint or sell it to local textile mills. Since 2009, exports 
of raw cotton have been subject to a 2.5% "registration f ee" (CGI Article 541) levied on the 
amount of export sales, although the levy was suspended until 2011, and reintroduced in 2012. 
These changes make the  regime less predictable.  
4.1.3.3   Oil palm  
4.27.   Côte d'Ivoire is on its seventh "Oil Palm Plan", the first having bee n put in place in the 
1960s with assistance from its financial partners. The total area under cultivation has increased 
from 250,000 hectares in 2009 to 424,000 hectares in 2016, and output has grown from 1.5 to 
1.8 million tonnes. The seeds undergo initia l processing into crude palm oil in private 
agro-industrial plants, to which the village plantations, organized in cooperatives, deliver the seed 
clusters. This initial processing of palm seeds is handled by around 40 such factories, with a total 
processin g capacity of around 1.85  million tonnes per annum. The price paid to smallholders is 
negotiated between the parties involved on the basis of international prices. In general, State 
intervention in the palm oil sector is minimal.  
4.28.   A second round of processi ng is carried out to refine the edible oil and manufacture 
margarine, soap and cosmetics, behind the maximum tariff protection of 22.5%. Three quarters of 
the refined output is consumed locally, and the remainder is exported within the WAEMU region. 
Côte d 'Ivoire is the leading African exporter of refined palm oil. It was the ninth -ranked world 
producer in 2016. A reduced -rate VAT of 9% has been applied in the sector since 2008, and in 
2012 exporting companies were allowed to purchase their inputs VAT -free so as to avoid further 
aggravating their VAT credit arrears.  
4.29.   The oilseed subsector has been affected by fraud associated with these multiple VAT 
exemptions. Imports of edible oil shot up  from €2  million to over €63  million between 2010 and 
2015.  
                                                
7 Law No.  2013-656 of 13  September  2013. Viewed at: http://www.areca -ci.com/journal/?p=211 . 
8 Decree No.  2017-109 of 15  February  2017.  
9 Decree No.  2013-618 of 2  October  2013.  
10 Online information v iewed at: http://www.intercoton.org . WT/TPR/S/362 • Côte d'Ivoire  
 
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  4.1.3.4   Pineapples, bananas and mangoes  
4.30.   Côte d'Ivoire is one of Africa's biggest fruit producing and exporting countries, primarily 
through private -sector bodies under foreign ownership. The Pineapple and  Banana Growers' 
Organization (OCAB) and the Organization of banana, pineapple, mango and other export fruit 
growers and exporters in Côte  d'Ivoire are the two principal industry organizations in the 
subsector; they handle exclusive marketing and are curre ntly the main approved entities for 
exports of these products.  
4.31.   The European market absorbs at least 80% of Ivorian bananas, i.e. 272,000 tonnes of the 
bananas exported in 2015. Banana export prices fluctuate widely, between CFAF  200 and 
CFAF 600/kg.  On the  local market, bananas are sold at around CFAF  50/kg.  Less than 10% of 
output is consumed locally. Pineapple and banana exports are not currently taxed. The authorities 
explain that this is because output is produced by large, fairly well -organized enterpr ises that are 
subject to the income tax on agricultural profits or the industrial and commercial profits tax (BIC). 
The downturn in pineapple production in recent years is apparent ly due to the fact that a 
South  American variety is more popular with Europe an consumers than the smooth Cayenne 
variety from Côte  d'Ivoire.  
4.1.3.5   Rice 
4.32.   The boom in rice production since 2010 has been spectacular (Table 4.1). Ivorian trade 
policy in regard to rice includes production support (guaranteed purchase price to producers, 
suppl y of quality seed, etc.); and support for processing activities (public investment in factories 
that transform paddy into milled rice). This national rice -growing development strategy is led by 
the National Rice -Growing Development Office (ONDR).11 The leve l of rice imports is both very 
high and very variable. Distributor s of imported rice have to be approved (see below).  
4.1.3.6   Sugar  
4.33.   Two agro -industrial sugar cane plants, Sucrivoire and Sucaf, set up in the 1970s in the 
north and centre -west of the country, produc ed 180,000 tonnes in 2016. According to the 
authorities, most of the sugar output is consumed locally, and small quantities are exported to the 
EU and the ECOWAS countries. The Ivorian sugar subsector suffers from a severe lack of 
competitiveness, with pro duction costs around twice as high as those in the major sugar -producing 
countries.  
4.34.   In 2017, the sector remained subject to numerous commercial barriers to trade, on top of 
the 22.5% tariff protection designed to protect the domestic market. A 1981 Order 
(Order  No. 93/MC/CAB/CGPP) regulates approvals of rice and sugar distributors; an 
interministerial order of 4  June 2010 (Interministerial Order No.  009/MC/MIPSP/MEF/MA) 
prescribes temporary suspension of sugar imports; and the TCI and the equalization tax 
(section  3.1.3) are designed to ensure that sugar is imported at the minimum price guaranteed to 
local producers (Circular  No. 1196 of 9  February  2004). Furthermore, when imports are 
authorized, the two production companies alone have the right to import su gar, including from the 
other WAEMU member States.  
4.35.   The level of illegal imports, estimated at 40,000 tonnes in 2014, declined as a result of the 
rise in international sugar prices caused by falling  global production in 2015 -2016 and 2016 -2017. 
In 2016, the  Ivorian Government sold its 23% stake in Sucrivoire. Thus far, import restrictions 
have been preferred to the restructuring these companies are in need of.  
4.1.3.7   Forestry  
4.36.   Exports of wood products12 from Côte d'Ivoire vary between €120 and €160  million per 
year, but with a downward trend in the period 2009 -2015. In 2014, the Ministry of Water 
Resources and Forests (MINEF) introduced a new Forestry Code to replace the 1994 Law.13 
                                                
11 Online information v iewed at: http://www.ondr.ci . 
12 HS codes 44.01, 44.02, 44.03, 44.06, 44.07, 44.08, 44.09, 45.01 and 45.02.  
13 Law No.  2014-427 of 14  July 2014 on the Forestry Code. Viewed at: 
https://www.gouv.ci/doc/Code%20forestier%20ivoirien.pdf . WT/TPR/S/362 • Côte d'Ivoire  
 
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  Côte d'Ivoire is a member of the International Tropical Timber Organization (ITTO) and the African 
Timber Organization (ATO). In order to be more effective in combating the illegal exploitation of its 
forests, which shrank from 16 to 2  million hectares between 2002 and 2016, Côte d'Ivoire entered 
the FLEGT (Forest Law Enforcement, Governance  and Trade) process in 2013 in order to enhance 
its forestry governance.14 The FLEGT action plan aims to combat illegal logging and deforestation 
and the associated trade.  
4.37.   Of a total 4  million hectares of forests "listed" (i.e. zoned by the State for protec tion) in 
1966 and managed by the Forestry Development Agency (SODEFOR), in principle for conservation, 
more than two thirds have reportedly been destroyed.15 SODEFOR is also responsible for 
organizing plantations, administering export quotas and reforestati on.16 
4.38.   Decree No.  95-682 of 6  September  1995 prohibits the export of rough timber, square sawn 
and in boules, except for timber from plantations (for example teak). Wood may be exported 
sawn, sliced or peeled. Moreover, certain rare timbers are also prohibit ed from being exported 
under the Convention on International Trade in Endangered Species of Wild Fauna and Flora 
(CITES).17 Since March  2015, the logging and marketing, including exportation , of Pterocarpus 
erinaceus is prohibited.18  
4.39.   Exports of wood contain ing more than 18% humidity are subject to the payment of a fee 
(CFAF 23,000 per cubic metre for Iroko; CFAF 9,000 for other species), in order to promote local 
processing; and to monthly export quotas per product, allocated by auctions organized by MINEF. 
Dried products are not subject to quotas. Europe is still the principal market for all forestry 
products.  
4.40.   Wood expor ts are subject to the DUS,  ranging from  1% to 35%, applied to the reference 
prices that date from 1994 and are often lower than the actual e xport prices.19 Exports of wood in 
log form are further subject to a reforestation tax of 2% of the reference price used as a basis for 
the DUS. In addition, Ivorian logs exported or sold on the domestic market are subject to a felling 
tax and a special for est conservation and development tax. These taxes are payable by the party 
making the customs declaration or by the recipient of the delivery on the domestic market.  
4.41.   The wood processing industry also produces floors, wood board, and some veneers and 
finish ed products. Wood processing is shielded by 20% import duties, plus the other duties and 
taxes. VAT at 18% is levied on products in the subsector.  
4.42.   There is an export line in Côte d'Ivoire in the production of packaging manufactured from 
pulp. There are sev eral operators in the packaging subsector.  
4.1.3.8   Livestock and fisheries  
4.1.3.8.1   Livestock  
4.43.   The Ministry of Animal and Fisheries Resources is responsible for regulating  livestock 
activities and products.20 Côte d'Ivoire has adopted a S trategic P lan for the development of 
livestock, fisheries and aquaculture (PSDEPA) 2014 -2020, which aims to provide a healthy and 
abundant food supply for the population; generate export revenues for the State; and ensure 
sustainable management of resources.  
                                                
14 Online information v iewed at: http://www.eauxetforets.gouv.ci/index.php/special -
apvflegt/actualites/199 -signature -de-la-declaration -commune -cote-divoire -union -europeenne -pour-louverture -
des-negociations -apvflegt. 
15 Online information v iewed at: http://www.connectionivoirienne.net/118725/cote -divoire -expulsions -
arbitraires -dhabitants -de-forets -classees ; https://www.hrw.org/fr/news/2016/06/13/cote -divoire -expulsions -
arbitraires -dhabitants -de-forets -classees . 
16 Online i nformation  viewed at: 
http://www.unccd.int/cop/reports/africa/national/2004/cote_d%60ivoire -fre.pdf . 
17 Decree No.  93-313 of 11  March  1993. These timbers are class ified under HS heading 44.03.  
18 Directorate -General of Customs, Decree No.  2013-508 of 25  July 2013. Viewed at: 
http://www.douanes.ci/admin/DocAdmin/2581.pdf  and http://www.douanes.ci/admin/DocAdmin/2581.pdf . 
19 Decree No.  94-377 of 1  July 1994 amending the reference prices of logs and certain wood products 
for export.  
20 Online information v iewed at: http://www.ressourcesanimales.gouv.ci . WT/TPR/S/362 • Côte d'Ivoire  
 
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  4.44.   Animal product output in Côte d'Iv oire has not increased to any significant degree since 
2010, with the exception of poultry meat and eggs. Moreover, the troubles in the wake of the 
post-electoral crisis after 2010 caused a sharp decline in live animal imports from Sahelian 
countries.  
4.45.   Importers of animal products have to be approved by the Interministerial Committee, which 
rules on criteria such as technical storage capacities, etc. Imports of offal (HS 02.06) have 
increased sharply since 2010, despite the levy of an "additional countervail ing duty" on imports of 
meat, offal and products derived therefrom (between CFAF  20 and CFAF  600 per kilo).21 Since 
2005, this additional countervailing duty has stood at CFAF 1,000 per kilo for all poultry products.  
4.46.   The numerous exemptions to the VAT regim e in the subsector mean that the principle of 
national treatment is not always observed. For example, Article 339 excludes agricultural 
activities, so poultry farmers' sales of their farms' produce are exempt from VAT. All inputs, 
including those necessary  to their manufacture, are also exemp t, as is packaging 
(CGI Article  355). Poultry imports are subject to 18% VAT.  
4.47.   The special import tax (TCI) is applicable to imports of concentrated milk (Table 3.3), which 
nevertheless appear to have increased substanti ally. 
4.1.3.8.2   Fisheries  
4.48.   The fisheries  contribution to Ivorian GDP remains small (section 1.1). Marine fishing runs at 
around 75,000 tonnes, which is less than one quarter of the rapidly growing annual consumption 
of fish (350,000 tonnes outside the free zone). Est imates of potential annual catches, dating from 
1990, indicate approximately 100,000 tonnes of fish, of which 20,000 tonnes of tuna. By contrast, 
the country has a significant tuna canning industry using tuna fi shed by foreign fleets off 
Côte d'Ivoire or o ther countries in the region. These are imported under the fisheries free -zone 
regime  described below.  
4.49.   Côte d'Ivoire is severely affected by illegal fishing and marine pollution. There is little 
aquaculture, and the country's fish ing resources are dwindlin g fast. In 2011, the Government 
convened a "Maritime Forum" to draw up a list of the measures to be undertaken in order to 
restore the viability of the country's marine resources.  
4.50.   The new Law on fishing and aquaculture had not yet been adopted at end -2016,  and the 
sector is still governed by a text dating back to 1986 (Table 4.4). Trade policy orientations for the 
sector were identified in the Fisheries and Aquaculture  Master Plan 2010 -2025 (PDPA). These  
documents are not available on the website of the Min istry responsible for fisheries. Côte  d'Ivoire 
is a contracting party to the International Commission for the Conservation of Atlantic Tunas.  
4.51.   There are several fisheries agreements between Côte d'Ivoire and its trading partners, but 
the only one currently in operation is the agreement with the European Union. Côte d'Ivoire has 
granted tuna fishing rights to the European Union in the waters within its EEZ beyond 12 nautical 
miles as part of an agreement covering the period July  2007 to June  2013 and tacitly renewed for 
periods of six years.22 
4.52.   Some of the volume of this catch is exported to Côte d'Ivoire by European vessels fishing in 
Ivorian waters, particularly to supply the processing industries. However, the agreement does not 
include any obligation on the landing of catches. The financial contribution provided for in the 
economic partnership agreement (EPA) is €595,000, of which €140,000 are in principle to be used 
in full to support Côte d'Ivoire's fisheries policy.23 
                                                
21 Law No.  90-442 of 29  May 1990 on the introduction of a countervailing duty on imported animal 
products; Decree No.  90-445 of 29  May 1990 setting the implementing arrangements.  
22 Online information  viewed at: 
https://ec.europa.eu/fisheries/cfp/international/agreements/cote_d_ivoire_fr . 
23 Online information. The text of the annexed agreement was viewed at: http://eur -
lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2008:048:0046:0063:FR:PDF . WT/TPR/S/362 • Côte d'Ivoire  
 
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  Table 4.4 Laws and regulations concerning trade in fisheries products, 2017  
Legislation  Area  
Order No.  3291, 02/05/1956  Pursuit and security of fisheries in the maritime waters of Côte d'Ivoire  
Order No.  602, 22/08/1961  New procedures for the sal e of fish landed at Abidjan fisheries port  
Order No.  6373, 17/04/1968  Regulation of prawn fishing  
Order No.  141, 02/03/1970  Regulation of tuna fishing  
Order No.  2073, 22/12/1970  2% ad valorem  tax on fish landed  
Order No.  1069, 26/09/1972  Port tax on fr esh fish landed  
Order No.  81, 20/06/1981  Procedures governing the award of a fishing licence  
Law No.  86-478 on fish ing Law on fish ing 
Law No.  2005-556, 02/12/2005  Introduction of the free enterprise system for the processing of fisher ies products  
Order  No. 5, 26/01/2007  Hygiene conditions applicable on board fishing vessels  
Order No.  3, 26/01/2007  Health rules governing the production and marketing of fisher ies products  
Partnership Agreement  Partnership agreement with the European Union  
Order No.  62, 19/10/2009  Project to build up the knowledge base with a view to implementing an ecosystem 
approach to maritime fisheries (EAF -Nansen)  
Order No.  83, 30/12/2009  Project to support the sustainable management of fish eries resources (PAGDRH)  
Order No.  17, 29/04/2010  Programme to support the sustainable management of fish eries resources (PAGDRH)  
Under preparation in 2016  Law on fish ing and aquaculture  
Source:  WTO Secretariat, on the basis of information supplied by the Fisheries Production Department (DPH ) 
of the Ministry of Animal and Fisher ies Resources (MIPARH). Viewed at:  
http://www.ressourcesanimales.gouv.ci/index.php . 
4.53.   The fee levied is €35 per tonne of tuna caught. The total reference to nnage is 7,000 tonnes 
per year; a maximum number of 25 tuna seiners are authorized, each of which is required to make 
an advance payment of €3,850 per year, equivalent to a reference tonnage of 110 tonnes each. 
The advance payment for the 15 authorized (as  a maximum) surface longliners is €1,400 per year 
(equivalent to a tonnage of 40 tonnes). If the overall volume of catches exceeds the reference 
tonnage, the amount of the annual financial contribution is increased by €65 for each additional 
tonne caught. However, the total annual amount paid by the EU is capped at twice the EPA 
amount (€1.19  million).  
4.54.   Côte d'Ivoire is the leading African exporter of canned tuna, an activity under increasing 
threat from the depletion of world stocks. There are two main priv ate, foreign -owned exporters in 
this industry (under the free -zone regime), and they also account for a proportion of the supply to 
the domestic market (see below). According to the authorities, this activity was worth 
CFAF 70 billion in exports in 2012 (o ver €100  million), which is 15% of total goods exports. It 
employs 3,000 people, 70% of them women.24 
4.55.   The free -zone regime for fish -processing enterprises, in force since December  2005, is 
reserved for enterprises (free zone or free points) that obtain at l east 90% of their turnover from 
exports. Eligible enterprises are exempt from all duties and taxes, including those on imported 
goods and services for use in their activities; and enjoy preferential tariffs on water, electricity, 
telephone services and fue l supplied by public and semi -public entities. Jobs are reserved first and 
foremost for Ivorian nationals. The enterprises may hold foreign currency accounts and enjoy 
freedom of exchange, remittance of profits and capital repatriation. They pay a single f ee of 
CFAF 5 per gross kilogram of processed product, which is shared between the Free Zone Regime 
Administration Committee (CARF) and local administrative authorities.  
4.56.   This r egime aims to promote exports of processed fish products. Trade between free -zone 
enterprises and the national customs territory is also considered as importation and exportation. 
Such enterprises can sell only 10% of their manufactured products on Ivorian territory, for which 
they must pay import duties and taxes. An assessment of thi s regime was being carried out in 
2011.  
4.2  Mining and energy  
4.57.   The Ministry of Petroleum and Energy is responsible for mining and energy policy.25 Overall, 
there would not appear to be any restrictions on foreign presence in the Ivorian mining sector. 
Foreign in vestment in some services relating to the energy and mining sectors (in particular 
exploration, drilling and related activities) was included in Côte d'Ivoire's schedule of specific 
commitments under the General Agreement on Trade in Services (GATS) in 199 4. By contrast, 
                                                
24 Online information v iewed at: http://www.ressourcesanimales.gouv.ci/actualite.php?rd=20 . 
25 Online information from the Ministry , viewed at: http://www.energie.gouv.ci . WT/TPR/S/362 • Côte d'Ivoire  
 
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  mining and energy products are subject to numerous and complex interventions on the part of the 
State, including at the border.  
4.2.1   Petroleum and gas products  
4.58.   Petroleum prospecting began in Côte d'Ivoire in the 1950s. It was in the 1970s that t he 
first oil fields were discovered. Prospecting intensified at the beginning of this century with the 
arrival of several international oil companies. The number of permits granted rose from 15 in 2010 
to 28 in 2015. However, only four have reached the pro duction phase. The National Oil Company 
of Côte d'Ivoire (PETROCI), a State -owned enterprise  set up in 1975, carries out prospection and 
exploitation of oil and natural gas deposits together with foreign oil companies.26 Prospection and 
exploitation of hydr ocarbons, including PETROCI's activities, are governed by the Petroleum Code 
of 1996, as amended in 2012.27 
4.59.   Côte d'Ivoire produces crude oil that it exports in its natural state (Table 4.5). The Ivorian 
Refining Company  (SIR), a State trading company set up  in 1962 (section 3.3.5), imports crude 
oil, primarily from Nigeria, which it refines in order to meet domestic demand, largely for diesel 
fuel. Demand for energy in Côte d'Ivoire is growing rapidly, which serves to underline the potential 
for development in the oil and gas sector.  
4.60.   SIR and PETROCI face major financial problems, notably SIR's debt of CFAF  368 billion 
(€561  million), which the Government has undertaken to restructure in a reform to ensure energy 
coverage in the country. Currently, the subsidization of certain petroleum  products continues to 
weigh heavily on the State budget.  
4.61.   Crude oil output receded from 2010 to 2014, before recovering again in 2015 at 10.7  million 
barrels, or around 30,000 barrels/day, thanks to the operation of new wells (Table 4.5). Natural 
gas outpu t, after falling in 2011, is growing strongly, but nonetheless remains inadequate to meet 
the country's needs, which have more than doubled over the last decade.  
4.62.   The Ivorian State and PETROCI together hold more than 48% of the capital of SIR28, which 
still enjoys the monopoly on the supply of petroleum products in Côte d'Ivoire, including imports . 
SIR controls imports of competing finished products, subject to an import licence. However, 
according to the authorities, there is competition from illegally impor ted lower -quality low -cost 
products. The distortions caused by price controls have also probably been detrimental to SIR, by 
reducing its profit margin or causing it to make losses when world prices rise. It has also been 
adversely affected by the State's unpaid bills and a taxation policy that grants various discounts to 
a whole range of users , and has been bailed out by the State on several occasions over the last 
decade.  
4.63.   The price of petroleum products is set periodically , and  since 20 13 has reflected th e 
variation in world prices. In principle, a uniform price is applied throughout the national territory 
through a system of equalization. The adjustment of taxes according to the international situation 
and the setting of reference prices (import prices se t administratively) guarantee a minimum 
income, help to protect local refining activity and, in times of price surges, allow the State to lower 
the prices of imported petroleum products, which has fiscal consequences as well as harmful 
effects on the refin ery's bottom line.  
                                                
26 Online information from PETROCI, v iewed at: http://www.petroci.ci . This website was no longer 
accessible in April  2012.  
27 Law No.  96-669 of 29  August  1996 on the Petroleum Code. Viewed at: 
http://documents.clientearth.org/wp -content/uploads/library/2012 -04-18-ordonnance -2012-369-du-18-avril-
2012-ext-fr.pdf . 
28 Online information viewed  at: http://www.sir.ci/index.php/societe/presentation . WT/TPR/S/362 • Côte d'Ivoire  
 
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  Table 4.5 Petroleum products, 2010, 2012, 2015  
(Thousands of tonnes, unless otherwise indicated ) 
Year Product  Output  Consumption  Exports  Imports  
2010 Crude oil (thousands of barrels)  14,562  17,443  14,490  17,280  
2012  10,770  21,830  11,249  21,641  
2015  10,735  n.a. 10,494  23,528  
2010 Natural gas (thousands of 
MMBTU)  58,863  58,863  0 0 
2012  62,895  62,895  0 0 
2015  78,598  78,598  0 0 
2010 Lead-free premium -grade petrol  404 150 213 0 
2012 560 237 387 0 
2015  641 356 288 0 
2010 Petroleum + jet fuel  619 45 561 0 
2012 846 59 804 0 
2015  870 138 n.a. 0 
2010 Gas-oil  983 577 332 0 
2012 1,044  749 252 0 
2015  1,183  918 204 0 
2010 Distillate diesel oil  24 12 11 0 
2012  10 7 3 n.a. 
2015  19 10 9 0 
2010 Fuel oil  204 27 n.a. 0 
2012  230 29 n.a. 0 
2015 311 23 280 0 
2010 Butane  8 128 9 85 
2012  1 155 2 104 
2015  9 242 3 233 
2010 Bitumen  276 8 264 0 
2012  230 27 183 0 
2015  244 n.a. 187 0 
2010 Vacuum oil (HVO)  152 26 57 0 
2012  233 119 89 0 
2015  88 0 88 0 
n.a. Not available.  
Note:  MMBTU: millions of British thermal units.  
Source:  Information supplied by the Ivorian authorities.  
4.64.   The population's access to butane gas has been improved by the fact that , alongside  SIR, 
PETROCI now al so imports butane gas to supply the domestic market, thereby shrinking SIR's 
monopoly. This reform has supported a significant increase in the consumption of butane gas, and 
demonstrates the beneficial effects of eliminating monopoly policies for product a vailability.  
4.65.   Recent developments also include the construction of a multi -product pipeline on the 
Abidjan -Bouaké route via Yamoussoukro, and a twofold increase in butane gas storage capacity 
since 2011, up to 19,095 tonnes in 2015, which has also helped im prove people's access to butane 
gas. 
4.66.   Since 2013, Order No.  38 of 29  March  2013 on setting tariffs for the transport of petroleum 
products has offered a new regulatory framework for the transport, supply and marketing of 
petroleum products on the domestic m arket. This Order was not available on any official Internet 
site. 
4.67.   SIR's production is still stored by the Buffer Stocks Management Company (GESTOCI), a 
joint venture in which the Ivorian State, Total CI and a number of other foreign private companies 
have a stake. GESTOCI has around 84% of Côte d'Ivoire's total storage capacity, the remainder 
being held by four multinational companies. GESTOCI leases its storage capacities to approved  
distributors, and exports, mainly to Mali and Burkina Faso. GESTOCI is p laced under the technical 
supervision of the Ministry of Petroleum and Energy and the financial supervision of the Ministry 
responsible for the budget.29 
                                                
29 GESTOCI was set up by Decree No.  83-1009 of 14  September  1983. Viewed at: 
http://www.gestoci.ci/pages/actionnaria t.php. WT/TPR/S/362 • Côte d'Ivoire  
 
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  4.2.2   Other mining products  
4.68.   Responsibility for managing Ivorian mining assets lies with the Directorate -Gener al of 
Mining and Geology (DGMG) under the Ministry of Industry and Mining.30 In 2010, the number of 
prospection permits for all substances combined stood at 57, of which 42 were for gold.  
4.69.   Six companies have been mining gold since 1991. In 2009, the quantity  extracted from 
industrial mines had fallen to five tonnes on account of the socio -political crisis; in 2015, however, 
it climbed above 20 tonnes following the opening of the Agbaou mine. New mines were 
commissioned in 2017 and more are planned for 2018.  
4.70.   In 2014, a new Mining Code replaced the Mining Law of 1995. Like its predecessor, it covers 
all mining products apart from hydrocarbons; but it specifically incorporates the provisions of the 
Extractive Industries Transparency Initiatives (EITI), and the Ki mberley process rules for diamond 
extraction.31 Furthermore, the possession, transport, trading and transformation of gold, as well as 
any transactions dealing with raw gold and gold materials, are subject to possession of an 
operating permit delivered unde r specific conditions set by decree.32 
4.71.   According to the Ministry of Industry and Mining, one of the main changes in mining policy 
is that the ad valorem  taxation rate, the main tax levied on activities in the sector, is now lower on 
processed products than on raw products.  
4.72.   The 2014 legislation, like its predecessor, makes no distinction between foreign and Ivorian 
investors (Article  5), except in the matter of authorizing small -scale and semi -industrial operations 
(Article  53), which are reserved for Ivorian s. However, the State can make the authorization to 
exercise an industrial mining activity contingent on part of the equity of companies set up for this 
purpose being held by the Ivorian private sector (Article 8), which must be done "at market 
conditions" . When granted an operating permit, the permit holder is required to incorporate a 
company under Ivorian law with the exclusive purpose of mining the deposit for which the permit 
was issued, and the terms of each operating permit are established by decree.  Operating permits 
confer shares equivalent to 10% of the operating company's capital upon the State free of charge, 
even in the event that the capital is increased.  
4.73.   A mining agreement, valid for an initial period of 12 years, is designed to stabilize the fiscal 
and customs regime, sets the terms of operation and specifies the obligation incumbent on the 
operating permit holder. The latter settles the mining taxes associated with the products, in 
addition to the income tax on business profits (BIC), namely:  (a) a fixed special tax (Article  149); 
(b) an area royalty (Article 150); (c) the annual flat -rate tax; (d) the ad valorem  tax based on 
turnover, after deduction of any transport (f.o.b. price) and refining expenses, the level of which is 
set by regulatio n (between 1% and 6%, depending on the mineral)33; and the extraction 
(quarrying) or operating tax.  
4.74.   The new Code introduces the concept of mining subcontractors. A mining licence or permit 
holder must, in its operations, grant preference to Ivorian subcontr actors, at equal quality, price 
and quantity conditions; it must train Ivorian staff and contribute to the financing of capacity 
building and training. In addition, unlike its predecessor text, the new Mining Code provides for 
capital gains tax upon the tr ansfer of ownership of mining licences and operating permits 
(Article  158 of the Mining Code), pursuant to the CGI (CGI Article 14).  
4.75.   During the exploration phase, the holder of an exploration permit is exempt from: profits 
tax; minimum flat -rate tax or its  equivalent; property tax; and the registration fee charged on 
funds injected when company capital is first subscribed or increased. Furthermore, during the 
initial investment phase or when expanding the production capacity of an existing mine, the holder 
                                                
30 Online information viewed  at: http://www.industrie.gouv.ci/?page=contact . 
31 Law No.  2014-138 of 24  March  2014 on the Mining Code. Viewed at: 
https://www.gouv.ci/doc/accords/1449057553code -minier -2014.pdf . 
32 Decree No.  2014-397 of 25  June 2014 on the implementing arrangements for Law No.  2014-138 of 
24 March  2014 on the Mining Code.  
33 Ordinance No.  2014-148 of 26  March  2014 contains the land royalties and proportional taxes for 
activities governed by the Mining Code. Viewed at: http://chambredesmines.ci/web/docs/jo -ordonnance -2014-
148.pdf . WT/TPR/S/362 • Côte d'Ivoire  
 
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  of an operating permit is exempt from customs duties and VAT on imports of materials, hardware, 
machinery and equipment scheduled in the approved programme and to be used directly and 
definitively for mining operations (Article 165).  
4.76.   Customs maintains for each mining licence a list of the capital goods, materials and 
consumables normally used in mining activities and for which import duties and taxes (but not the 
PCS, PC and RS community taxes) may be suspended, reduced or waived. No import tax 
exemption ma y be obtained for materials, hardware, machinery or equipment the equivalent of 
which is manufactured in Côte d'Ivoire or available there under the same price, quality, guarantee, 
etc. conditions as the same goods of foreign origin.  
4.77.   The holder of an operat ing permit is exempted from VAT on imports and foreign services, 
the purchase of goods and services in Côte d'Ivoire, and sales in connection with mining 
operations until the date when commercial production first begins (Article 168). They are 
authorized t o have accounts in local or foreign currency in Côte d'Ivoire and elsewhere, and to 
retain outside Côte d'Ivoire any funds acquired or borrowed abroad, with the exception of earnings 
from the sale of their output which have to be repatriated in accordance with the foreign exchange 
regulations. However, the proceeds from dividends and return on equity as well as from the 
liquidation or sale of assets, however, may be transferred abroad; and payments may be made to 
foreign suppliers of goods and services requ ired to carry out their business operations.  
4.78.   The Côte d'Ivoire Mining Development Company (SODEMI), established in 1962, is a State 
company responsible for geological and mineral exploration and mining development.34 In recent 
years, SODEMI has been active in the production of shell limestone, and of manganese, with an 
annual average output of around 100,000 tonnes, from reser ves estimated at over 
3 million  tonnes. SODEMI faced heavy losses and management irregularities during Côte d'Ivoire’s 
political crisi s. 
4.2.3   Electricity  
4.79.   Efforts have continued with a view to improving the electricity supply. The Government 
plans investments of CFAF 10,000  billion  (€15 billion) in order to reach a national output level of 
4,000 MW by 2020 (as against 2,000 MW in 2016) and connect all villages of over 500 inhabitants 
to the electricity grid. The respective implementation of the Programme to Boost the Electricity 
Sector in Côte d'Ivoire and the Emergency Electricity Rehabilitation Project has already 
significantly improved the performance of the Ivorian electricity grid.  
4.80.   Reform of the sector, under way since 2011, should serve to reduce institutional overlap: in 
2011,  the Société des énergies de Côte d'Ivoire  (Côte d'Ivoire Energy Corporation) (CI -Energies) 
took over the work of the Electricity Sector Asset Management Company (SOGEPE) and the Ivorian 
Electricity Operation Company (SOPIE), both of which were dissolved. In addition, a new electricity 
regulator,  ANARE -CI, has replaced the former ANARE since October  2016. This new body is 
invested with more extensive powers of decision, injunction, investigation and sanction so as to 
enable more effective regulation of the electricity sector.  
4.81.   Côte d'Ivoire adopted a new Electricity Code in 2014, for which six implementing decrees 
were in the process of being published at end-2016.35 These texts provide for the opening up  of 
almost all segments of activity in the electricity s ector to competition, and lay down the rules for 
setting and revising sales prices for electrical energy. The State m onopoly established in the 
1985 legislation in respect of the transmission, distribution, import and export of electricity has 
thus in prin ciple been abolished, except in regard to dispatching, which is a State monopoly, albeit 
liable to be licensed to a single operator.  
                                                
34 Online information from SODEMI , viewed at: http://www.sodemi.ci . 
35 Law No.  2014-132 of 24  March  2014 on the Electricity Code. Decree No.  2016-786 of 
12 October  2016 setting the rules for determining and revising s ale and purchase prices for electric power, and 
the rules governing access to the grid and energy transit; Decree No.  2016-782 of 12  October  2016 on the 
terms and arrangements for entering into licensing agreements for activities pertaining to the producti on, 
transmission, dispatching, import, export, distribution and marketing of electrical energy; and Decree 
No. 2016-783 of 12  October  2016 setting the conditions and arrangements for the sale of electrical energy 
produced by an independent producer or surp lus electrical energy produced by a self -producer.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  4.82.   In practice, however, the Ivorian Electricity Company (CIE)36, which is 54%  foreign -owned 
and 15%  State -owned, remains the o fficial licensee for the public electricity service and holds 
exclusive electricity transmission and distribution rights until 2020. The CIE is also responsible for 
exports. According to the press, in 2014 the CIE, which had 1.32  million subscribers to its  
network , recorded a loss of CFAF  63 billion (€96  million); the situation has reportedly improved 
somewhat since the price rise (see below).  
4.83.   Since 1995, the private operator Ivorian Electricity Production Company (CIPREL) has 
played a leading role in thermal gener ation. A subsidiary of the French group Bouygues, and 
14.7% State -owned since 2008, CIPREL was governed by a 19 -year agreement with the State of 
Côte d'Ivoire, which has been renewed for 22 years until 2035 . CIPREL is required to supply at 
least 2,154 GWh annually, which the State (in fact, CIE) is obliged to purchase.  
4.84.   The AZITO natural -gas fuelled thermal power plant, built in 1997, supplies around one third 
of the energy consumed in Côte d'Ivoire, under a 24 -year agreement with the Ivorian State.37 
AZITO s old its output to the State (in fact, CIE) under a "take or pay" contract. The failure of a 
turbine at the AZITO power plant in December  2009 caused massive load -shedding. To remedy the 
situation, the State approached the company AGGREKO  in order to lease and operate a 70  MW gas 
power station, to be interconnected to the electric grid. The AGGREKO  power station contributed 
4.35% of national output in 2010.  
4.85.    Electricity charges are regulated by the State and vary according to the type of user 
(professional, household, low -voltage, medium -voltage and high -voltage). Subsidized rates are 
available to certain industrial users, notably textile plants, and some social subscribers (less than 
5 amperes). Fuel costs have more than doubled since 2008 on account of the rise in the price of 
natural gas, sold by SIR also at managed prices, which has contributed to exacerbating the 
financial deficit in the electricity sector. According to the authorities, however, this deficit is due in 
large measure to poor management of m onopoly operators. Tariff adjustments were made in 
2008, 2012 for industrial customers and export customers, and June  2015.38 
4.86.   The authorities are also keen to promote and develop sources of renewable energy. To this 
end, a number of power stations are plann ed: a 25 MW -peak solar power station at Korhogo, 
another 50 MW -peak in the north of the country, a 2 x 23 MW palm -oil biomass power station, and 
solar-power minigrids in Zanzan district in particular. A call for expressions of interest has been 
issued for the construction and operation of a 25 MW cotton biomass power station at Boundiali 
and a 20 MW cocoa biomass power station at Gagnoa.  
4.3  Manufacturing  
4.3.1   Overview  
4.87.   The manufacturing landscape in C ôte d'Ivoire has altered radically since the beginning of 
this cen tury. Most of the many companies that have disappeared had been established on the 
basis of the import substitution model, shielded by the high duties and taxes that characterize the 
WAEMU's MFN tariff. By contrast, the many companies created are geared mo re to regional and 
international export. The fact that they are suffering from these tariff barriers on their inputs and 
are seeking to improve their access to export markets explains both C ôte d'Ivoire's new stance in 
regard to the TPA with the EU (ratifi ed in August  2016, see section 2.3.2) and the interest shown 
by the authorities in the project for a large single market within WAEMU (see below).  
4.88.   The manufacturing sector is relatively important in C ôte d'Ivoire (Table 1.1).39 The main 
industrial activitie s are in petroleum (section 4.2.1) and agri -food (section 4.1), particularly the 
                                                
36 Online information from CIE , viewed at: http://www.groupecie.net . 
37 Online information from AZITO , viewed at: http://www.azitoenergie.com/index2.htm . 
38 Interministerial Order No.  325/MPR/MPMEF/MPMB of 26  June 2015 modifying electricity tariffs. 
Viewed at: 
http://www.anare.ci/assets/files/pdf/loi_reglement/arrete/ARRETE_INTERMINISTERIEL_n_325_ME_MPMEF_MP
MB_26_JUIN_2015.pdf . 
39 UNIDO (2016), Report 2016 – The Role of Technology and Innovation in Inclusive and Sustainable 
Developmen t, Vienna. Viewed at https://www.unido.org . WT/TPR/S/362 • Côte d'Ivoire  
 
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  processing of coffee and cocoa, sugar production, oil mills, the processing of cereals and milled 
products, beverages, and canneries for pineapple, tomatoes, mangos, tuna and animal food.  
4.3.2   Manufacturing policy  
4.89.   A priority objective in the new National Development Plan (PND) 2016 -2020 is raising the 
amount of processing of agricultural raw materials and diversifying industrial production plant by 
promoting a manufacturing industry .40 This plan is being implemented with the assistance, 
inter alia, of the European Union and the United Nations Industrial Development Organization 
(UNIDO), under the Programme to support regional trade and integration in Côte d’Ivoire (PACIR). 
It follows on from the Restructuring and Upgrading Programme (PRMN) instituted with the help of 
the EU under the TPA negotiations (common report, section 4.3). One of the outcomes of the 
project has been the establishment in 2014 of the Agency for Development of Indu stry 
Competitiveness in Cô te d'Ivoire (ADCI), an initially private entity in which the State subsequently 
bought a 40% share in 2016.  
4.90.   The PACIR project highlighted in particular the problems of access to funding and failure to 
meet quality standards as bei ng among the major obstacles to competitiveness of the 
manufacturing industries.41 These factors are compounded by the high taxation imposed on 
imports as a source of fiscal revenue for the State.  
4.91.   Nearly a third of Cô te d'Ivoire's exports of manufactured pr oducts go to the ECOWAS, 
primarily Ghana and Nigeria, as well as Burkina Faso. The barriers to free movement of goods 
within ECOWAS and within WAEMU are a particular hindrance for Ivorian industries. The obstacles 
to full implementation of the WAEMU and EC OWAS free trade areas mean that there is very little 
regional integration of the manufacturing sectors. One of the major sources of improved 
competitiveness, including for exports, could therefore come from the elimination of barriers to 
intra-community tr ade. 
4.92.   Over 300 Ivorian enterprises and more than 1,500 prod ucts have been approved 
(common  report, Table 3.5) and enjoy preferential treatment within the ECOWAS and the WAEMU, 
which is a very large number by regional comparison.  
4.4  Services  
4.93.   Côte d'Ivoire is gr adually turning itself into a modern services economy, exploiting its 
geographical advantage, its relatively highly qualified workforce and its notably improved 
infrastructure to develop new commercial services sectors. This is particularly visible in the areas 
of financial services, telecommunication s and business services, which comprise all consultancy, 
assistance and R&D activities as well as the many operational services. A liberal trade policy 
towards foreign services providers has helped in this rega rd, fostering competition and innovative 
partnerships. Côte d'Ivoire included several services sectors in its schedule of commitments under 
the General Agreement on Trade in Services (GATS) in 1994 (see below). On the other hand, 
professional services are reserved for Ivorians.  
4.94.   International trade in services is lightly taxed, with the exception of a 20% tax on imports 
of services (Box 1.1). However, the tax is not payable if the recipient of the remuneration is 
domiciled or established in a country with wh ich Côte d'Ivoire has signed a tax agreement 
(section  2.4), unless otherwise stipulated in the agreement.  
4.4.1   Telecommunication services  
4.95.   The telecommunication sector generates around 6% of the Ivorian economy's GDP, in a 
liberal trade environment, without rest riction on foreign presence, which is substantial. In 20 16, 
turnover in the three main telecommunication market segments (fixed telephony, mobile 
telephony and Internet) totalled around CFAF 1,100  billion (€1.68  billion), a 3% increase on 2015. 
This perfor mance reflects the dynamic expansion of mobile telephony, which accounts for an 80% 
                                                
40 Online information viewed  at: https://www.gouv.ci/doc/presentation_niale_PND2016 -2020.pdf . 
41 UNIDO (no date), PACIR ONUDI: Les entreprises ivoiriennes à l'heure de la compétitivité . Viewed at 
https://www.unido.org/fileadmin/user_media_upgrade/What_we_do/Topics/Business__investment_and_techn
ology_services/french_Brochure_finale_PACIR_ONUDI_06012015.pdf . WT/TPR/S/362 • Côte d'Ivoire  
 
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  share of the turnover according to the Côte d'Ivoire Telecommunication/ICT Regulatory Body 
(ARTCI). Revenues from mobile -broadband services are growing rapidly, highlightin g the growing 
penetration of more sophisticated mobile handsets and their use for  an ever -greater range of 
value -added services, such as funds transfer or insurance.  
4.96.   On the fixed -telephone market, the companies Côte d'Ivoire Telecom and MTN Côte d'Ivoire 
(MTN CI) had market shares of 96% and 4%, respectively, at end -December  2016. The mobile 
telephone market converged from seven to three operators, four having lost their licence for 
failure to fulfil their obligations to the State and consumers. Thus, in 20 16, the mobile market was 
shared between Orange Côte d'Ivoire (Orange CI), with a 45% market share, and MTN CI and 
Moov Côte d'Ivoire (Moov CI), with a 33% and 22% market share, respectively. An operating 
licence had been granted to a fourth operator in Se ptember  2016. With the exception of 
Côte d'Ivoire Telecom, in which the State has a 15% stake, the other companies in the sector are 
in private hands and are generally subsidies of foreign firms (Orange, MTN, Etisalat).  
4.97.   The Ministry responsible for telecom munications is in charge of granting licences, which are 
allocated by the State to a public or private person under Ivorian law, with an advisory opinion 
from the ARTCI. Applications for licences are submitted to the ARTCI, generally in response to calls 
for tender issued in accordance with the Government  Procurement Code (section 3.3.6). The 
ARTCI enforces the regulatory texts governing telecommunications; issues authorizations to 
operate telecommunication services; grants approvals for terminal equipment;  and handles 
management and monitoring of the radio -frequency spectrum. The ARTCI is responsible for 
ensuring competition and handling disputes between operators. It indicates that the main barriers 
to competition are currently encountered in access to opt ical fibre infrastructure (see below). 
Retail tariffs are set by the operators on the basis of free competition, although they have to be 
submitted for information to the regulator, which ensures that they are not excessive. For 
interconnection tariffs, th e ARTCI sets an annual ceiling not to be exceeded.  
4.98.   For fixed Internet (wireline or wireless), the companies Aviso and MTN Internet hold a 56% 
and 37% market share, respectively. The authorities have been concerned that the fixed Internet 
access ratio is st ill among the lowest in the region; and that tariffs remain expensive by regional 
standards. In this connection, the introduction of 4G technology has reportedly boosted the 
number of mobile Internet users by 55% from March to December  2016, with 10.4  million users 
setting up connections to the Internet. Furthermore, in December  2016, the ARTCI capped 
wholesale tariffs for national and international network capacity necessary to provide Internet 
service, thereby imposing an overall tariff cut of 50%.42 The a nticipated impact of this decision is 
increased competitiveness for Internet access providers, who will be able to source capacity more 
cheaply and, ultimately, pass on this saving in the form of lower tariffs for the end consumer.  
4.99.   Progress has also been m ade in telecommunication infrastructure thanks to the deployment 
of several terrestrial optical fibre backbones throughout the country, both by the State and by 
private players. The State's national broadband network is deployed by the National Agency for 
Universal Telecommunication/ICT Service (ANSUT), in order to connect not only all regions of the 
country but also neighbouring countries. At 31  December  2016, around 2,000 km of optical fibre 
were rolled out by ANSUT out of an overall target of 7,000 km.  Private telecom operators are 
rolling out their optical fibre networks in order to extend their coverage, to the tune of 9,964 km of 
fibre for Orange CI, 3,582 km for MTN CI and 1,343 km for Moov CI at end -2016. As at May  2017, 
Côte d'Ivoire is served by th ree submarine cables, on which the operators Orange and MTN 
exercise a monopoly. ARTCI has required these operators to unbundle access to this key 
infrastructure for Internet provision.  
4.100.   The incumbent operator, Côte d'Ivoire Telecom, was set up in 1991. Its  monopoly on 
telecommunication infrastructure and the provision of telecommunication services came to an end 
in 1995, with the adoption of a framework law for the telecommunication sector.43 The law opened 
up the majority of telecommunication services to co mpetition, except notably fixed telephony and 
telex. Since December  2016, Côte d'Ivoire Telecom has been absorbed by the company Orange CI.  
                                                
42 Decision No.  2016-0238 of 6  December  2016.  
43 Framework Law No.  95-526 of  7 July 1995. Online information viewed  at: 
http://www.telecom.gouv.ci/fichier/Code_telecommunication.pdf . WT/TPR/S/362 • Côte d'Ivoire  
 
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  4.101.   A new Ordinance was published in 2012 on the regulation of telecommunication act ivities 
and regulation of audio visual policy and content.44 Within the framework of community (WAEMU, 
ECOWAS) regulations, it  lays down the legal regimes for entry into the telecommunication 
market; sets the interconnection framework; establishes the operating rules for interconnected 
networ ks, including infrastructure sharing; defines new offences and strengthens the related 
sanctions; introduces provisions for consumer protection; establishes the mechanisms for 
implementing universal service; and prescribes the introduction of fair competit ion among 
operators in the telecommunication sector. The other new laws relate to electronic transactions, 
combating cybercrime, and personal data privacy. These laws are available on the ARTCI website.  
4.4.2   Postal services  
4.102.    In 2013, Côte d'Ivoire adopted a new  Postal Code.45 The postal sector, which is regulated 
by the ARTCI, comprises three main segments: mail, parcels and money transfer. Provision of the 
universal postal service (Article 8) requires an operating licence granted by decree; this service 
covers p ostal items up to 2 kg, parcels up to 31.5 kg, registered and declared -value items, printed 
matter and the "electronic mail service". The Côte d'Ivoire Post Office ( Poste de Côte d'Ivoire ) 
describes itself as a "privately managed State company".46 It provid es transport and distribution 
services for letters and parcels; collects mail from addresses; and also sells money -transfer 
services. The main foreign express delivery companies have a presence in Côte d'Ivoire.  
4.4.3   Transport services  
4.4.3.1   Air transport  
4.103.   Ivorian leg islation47 on access to the air transport market is based on the WAEMU 
community provisions (common report, section 4.4.2.1). Pursuant to its statutes, the National Civil 
Aviation Authority (ANAC) is an autonomous body under the Ministry of Transport. It ha s a website 
containing, inter alia , the 2008 Civil Aviation Code, which makes explicit reference to the 
community provisions.48 The ANAC is tasked, on behalf of the State, with the following: regulation, 
monitoring, surveillance, airport safety, aviation se curity, aviation medicine and coordination of air 
transport. The Agency for the Safety of Air Navigation in Africa and Madagascar (ASECNA) is 
responsible for air navigation safety.  
4.104.   According to the authorities, in a bid to revive the sector, ANAC is awardi ng licences to 
operate as far as the eighth freedom, authorizing all viable and safe enterprises. A new national 
public airline, Air Côte d'Ivoire, started up in 2012.  
4.105.   Côte d'Ivoire has two international airports, namely Abidjan International Airport and 
Bouaké Airport. Twenty -two regular scheduled international airlines flew to Abidjan as at 
May 2017. The statistics on the volume of freight and number of passengers transported during 
the period 2000 -2011 showed a significant downturn in activity, but since  2012 Abidjan Airport has 
recorded an average annual growth of 18%, reaching a total of 1. 8 million passengers and 
20,511  tonnes of freight in 2016.  
4.106.   Côte d'Ivoire has transposed Directive  No. 01/2003/CM/UEMOA on access to the ground 
handling services marke t in WAEMU member States into its national air transport regulations.49 
                                                
44 Ordinance No.  2012-293 of 21  March  2012 on telecommunications and inf ormation technologies. 
Viewed at: http://www.artci.ci/index.php/lois -et-ordonnances/Lois -et-Ordonnances/lois -et-ordonnances.html . 
45 Law No.  2013-702 of 10  October  2013 on the Posts Code. Viewed at: 
http://www.artci.ci/images/stories/pdf/lois/loi_2013_702.pdf . 
46 Online information from the Côte d'Ivoire Post Office , viewed at: http://www.laposte.ci . 
47 The national legislation includes the following: Ordinance No.  2008-08 of 23  January  2008 on the Civil 
Aviation Code; Decree No.  2008-277 of 3  October  2008 on the organization and operatio n of ANAC; and 
Decree No.  97-288 of 16  April 1997 establishing a State company known as the Airport, Aeronautics and 
Meteorology Operating and Development Company (SODEXAM).  
48 Online information viewed  at: http://www.anac .ci. 
49 Order No.  569/MT/CAB of 2  December  2014 on the approval of technical regulations on civil aviation 
security and safety.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  The State subsequently awarded a ten -year ground handling conces sion to a private operator, 
NAS Ivoire.50 
4.107.   The Airport, Aeronautics and Meteorology Operating and Development Company 
(SODE XAM) manages all the airports except Abidjan, and represents the State in the Abidjan 
Airport concession to a private partner. Management of Abidjan Airport has been licensed since 
1996 to a public limited company largely under foreign ownership (including  Marseille Airport in 
France). The concession agreement bound the State of Côte d'Ivoire to the Abidjan International 
Airport Company (AERIA) for 15 years, with provision for payment of a fee in proportion to 
turnover. The concession was renewed in 2009.  
4.4.3.2   Maritime transport and port services  
4.108.   Maritime transport policy is the responsibility of Directorate -General of Maritime and Port 
Affairs (DGAMP).51 The Government's stated plans include revision of the 1961 Maritime Code, as 
well as the adoption of new decre es liberalizing and organizing maritime transport in Côte d'Ivoire, 
including the profession of shipowner. Côte d'Ivoire is in the process of transposing into its 
national law and implementing the relevant four WAEMU Directives (common report, 
section  4.4.2.2); and of implementing the International Ship and Port Facility Security Code 
(ISPS). A further stated priority of Côte d'Ivoire is ratification of the International Maritime 
Organization conventions.  
4.109.   Most of Africa's major specialist shipping lines ser ve either the port of Abidjan (PA)52 or the 
Port of San Pedro. Both ports also handle a significant amount of transhipment. Work has been 
under way on the port of Abidjan since 2014: apart from the construction of a second terminal and 
the construction of a  roll-on/roll -off (RO/RO) terminal, the project plans to deepen and widen the 
Vridi canal, so as to accommodate the largest container ships. As at May  2017, Ivorian ports had 
the capacity to accommodate large vessels containing up to 4,000 TEU; when the wo rks are 
completed, this capacity should climb to 12,000 TEU. As at May  2017, the maximum draught at 
the container terminal was 11.50 met res. 
4.110.   In both ports, which are 100%  State -owned, the port authority is responsible solely for 
regulation and piloting. Al l other activities are in the hands of private commercial enterprises. Fees 
for port services are set independently by the two port authorities, and submitted to the 
supervisory authorities (ministries of transport, budget and the economy) depending on the  type 
of product involved. Service contracts are awarded either by invitation to tender or by concession. 
According to the authorities, there are no restrictions on foreign presence in the legislation 
governing these services; and all port cargo handling o perations take place in a competitive 
environment that includes multinational operators. The foreign group Bolloré has more than one 
third of the total Ivorian market and 90% of container traffic in Abidjan. At San Pedro, the 
container terminal is operated  under a concession by the foreign group MSC. Côte d'Ivoire also has 
a substantial approved maritime transport auxiliary services sector consisting of some 50 cargo 
handlers and eight shipbuilding enterprises.  
4.111.   Among recent developments, the Government -Private Sector Coordination Committee 
announced in January  2017 that the terminal handling charge (THC) had been abolished.53 Since 
March  2016, the main shipping companies in the port of Abidjan had been billing cargo loaders this 
additional charge for every co ntainer on import and export, thus making exportation and 
importation less competitive by pushing up costs. A CFAF  500 maritime traffic duty nonetheless 
reportedly continues to be levied by DGAMP on each tonne of merchandise imported or exported, 
over and above the port fees. Discounts are granted for staple products.  
4.112.   For over a decade, Côte d'Ivoire has been reflecting on measures to be taken to improve 
the functioning of port procedures, adapt the institutional environment, alleviate the fiscal burden, 
simplify administrative procedures and, above all, improve logistics performance. This would help 
make the ports less expensive, and more efficient for users. An exhaustive review of the fiscal and 
                                                
50 Decree No.  2015-72 of 4  February  2015 on approval of the agreement on delegation of public ground 
handling services at Felix H ouphouët -Boigny Airport in Abidjan.  
51 Online information viewed  at: http://www.affmar.ci . 
52 Online information viewed  at: http://www.paa -ci.org . 
53 Ministry of Transport Order No.  177 of 28  December  2016.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  regulatory framework governing the numerous taxes levied on inward and outward shippers, and 
of the logistical organization, would no doubt serve to speed up port procedures and bring down 
the associated costs.  
4.4.3.3   Land transport  
4.113.   Côte d'Ivoire included certain modes of supply of road transport in its schedule of specif ic 
commitments under the WTO GATS in 1994.54 The Directorate -General of Land Transport and 
Traffic is the Ministry of Transport body responsible for regulating the road and rail transport 
market. The 2014 Policy Law on Domestic Transport replaced Ordinance  No. 2000-67 of 
9 February  2000 as the framework law for the sector, addressing the need to update the obsolete 
legislative framework that had imbued domestic transport in a context of chaotic competition.  
4.114.   A new decree in 2015 laid down the conditions to be  met to access the profession of 
haulier and engage in road transport business.55 It does not alter the conditions of access for 
foreigners: within Côte d'Ivoire, companies under foreign law are not entitled to transport goods 
between two domestic destinati ons as part of a single trip (cabotage). A foreigner (ECOWAS or 
non-ECOWAS) may set up a haulage business insofar as they respect the following conditions: the 
head office of the business must be in Côte d'Ivoire and the company incorporated under Ivorian 
law; or, if the head office is not in Côte d'Ivoire, the vehicles under its ownership must be 
registered in Côte d'Ivoire. The originals of the haulage permit or all other documents related to 
the haulage operation must be issued in accordance with Ivorian  regulations. Drivers, on the other 
hand, do not necessarily have to be of Ivorian nationality.  
4.115.   Decree No.  2015-270 of 22  April 2015 institutes and regulates use of the single road 
freight transport document (DUT) in lieu and instead of the consignment not e and the waybill. The 
DUT is mandatory for any domestic or international road transport of goods. It embodies the 
goods road haulage contract and establishes ownership of the goods. Management of the DUT has 
been entrusted to the Ivorian Shippers' Office (OIC). Road transport is subject to prior 
authorization, issued by the Ministry of Transport. The transport authorization specifies the 
itineraries for inter -city road transport. Vehicles assigned for transporting persons cannot provide a 
goods haulage ser vice, and vice versa (Articles 24 and 26 of the 2015 Decree). Authorization 
granted for private transport cannot be used to engage in public transport of persons or goods.  
4.116.   A host of bilateral and regional agreements and other antiquated regulations are sti ll in 
force in principle, and these could usefully to be tidied up with a view to encouraging competition, 
innovation and the modernization of transport fleets so urgently required for efficient goods 
haulage. For example, bilateral agreements with neighbo uring countries provide for freight to be 
divided up among the hauliers of the countries concerned. In practice, this principle of distributing 
cargos (two thirds for the hinterland countries and one third for Côte d'Ivoire) is often not 
observed by Côte d 'Ivoire because the transport equipment is obsolescent, whence the efforts 
currently under way to renovate the automobile fleet.  
4.117.   The third allocated to Ivorian hauliers is organized using a "rotation" system, a mechanism 
which is not regulated (or resisted ) by the State. These freight distribution agreements reduce 
competition, keep prices high, and discourage investment and innovation. Liberalizing freight 
would serve to stimulate competition and improve the quality of services. The high costs also stem 
from the involvement of so many intermediaries in the sector.  
4.118.   Major efforts have been undertaken since 2012 to improve Côte d'Ivoire's road network, 
including the renovation of over 1,000 km of roads and the construction of 16 civil -engineering 
structures. S ince 1999, road maintenance has been the responsibility of AGEROUTE, a private 
company financed in part by the Road Maintenance Fund constituted by means of a fuel tax. Toll 
stations have been in operation since 2014. In addition, funding comes from weighi ng stations and 
State subsidy.  
                                                
54 WTO I -TIP database on services. Viewed at: http://i -tip.wto.org/services/SearchResultGats.aspx . 
55 Decree No.  2015-269 of 22  April 2015 laying down the conditions  to be met to access the profession 
of haulier and engage in road transport business.  WT/TPR/S/362 • Côte d'Ivoire  
 
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  4.119.   The railway network still comprises one line only. The State owns the rails, which are used 
by SITARAIL under a concession agreement with the States of Côte d'Ivoire and Burkina Faso. The 
Ivorian Railway Assets Management Com pany (SIPF) is responsible for overseeing the concession.  
4.4.4   Tourism services  
4.120.   The provision of most services in the tourism and travel sector is open to foreign 
competition. For example, foreign companies supplying hotel, restaurant, catering, travel agency, 
tourist organization and tourist guide services are present in Côte d'Ivoire. The legislative 
framework has been revamped since 2014.56 The VAT applied in the sector is the standard rate; 
and the tourism development tax is set at 1.5% of turnover.  
4.4.5   Financial  services  
4.121.   The insurance sector is governed by the Insurance Code of the Inter -African Conference on 
Insurance Markets (CIMA) (common report, section 4.4.3). Compulsory insurances include cargo 
at importation, which must be insured locally, in addition to t he third -party motor vehicle 
insurance prescribed by the CIMA Code. Approval of insurance companies is granted by the 
Minister responsible for the economy and finance, upon a favourable opinion from the Regional 
Insurance Supervisory Commission  (CRCA) esta blished under the CIMA Code. All the approved 
insurance companies in Côte d'Ivoire are in full private ownership. Côte d'Ivoire has undertaken 
commitments in respect of insurance under the GATS, and these commitments reflect the 
provisions of the CIMA Code .57 
4.122.   Côte d'Ivoire has also entered into specific commitments on non -insurance financial 
services under the GATS; and the banking sector is open by law to foreign presence, which is 
substantial. The Ivorian banking sector essentially comprises four major gro ups, each attached to 
a French banking group. Pursuant to the West African Monetary Union (WAMU) regulations in force 
in Côte d'Ivoire (common report, section 4.4.4), access to the Ivorian financial market by foreign 
suppliers requires a commercial presenc e established under Ivorian law, which automatically 
entails the payment of a deposit to the supervisory authority. Authorization is granted in an order 
by the Minister responsible for the economy and finance, after endorsement by the WAMU Banking 
Commissi on. 
4.123.   Export credits for primary commodities are one of the main activities in this sector. Over 
the last ten years, however, Côte d'Ivoire has strongly developed mobile bank accounts, and close 
to 30% of the population over the age of 15 have such an accoun t. At end -December  2015, the 
ratio of overdue debt had increased sharply, to 13.3% gross and 6.3% after provisioning (as 
against 10.1% and 2.8%, respectively, in 2014). The average solvency ratio of Ivorian banks 
dropped to 8.3% at end -2015 (as against 10%  at end -2014); this is very close to the minimum 
regulatory requirement of 8% within WAEMU, and indeed four banks were below that threshold as 
at mid -2016.  
4.124.   Since its creation in 1998, the Regional Securities Exchange (BRVM), with headquarters in 
Abidjan, h as been an additional source of financing, supple menting traditional sources such as 
bank finance or private investment in securities, debt instruments or shares.58 The BRVM is a 
private company holding a concession for a community public service establishe d by the WAEMU. 
The majority of its capital is held by commercial operators, while States only hold about 13%. The 
Regional Council for Public Savings and Financial Markets (CREPMF) regulates the BRVM, issues 
                                                
56 Law No.  2014-139 of 24  March  2014 on the Tourism Code; Decree No.  2014-739 of 
25 November  2014 on the regulation of tourism business or professions; Decree No.  2014-740 of 
25 November  2014 on the regulation of tourism catering establishments; Decree No.  2014-741 of 
25 November  2014 on the regulation of tourism accommodation establishments; Order No.  005/MINTOUR/CAB 
of 4 August  2016 on the composition and operation of the  Tourism Establish ments Approval Committee; 
Order  No. 006/MINTOUR/CAB of 4  August  2016 on the composition and operation of the Tourism 
Establishments Classification Committee.  
57 See the WTO I -TIP database. Viewed at: http://i -
tip.wto.org/services/GATS_Detail.aspx/?id=19341&sector_path=0000700043 . 
58 Online information from the BRVM. Viewed at: http://www.brvm.org . WT/TPR/S/362 • Côte d'Ivoire  
 
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  authorizations and monitors its operations; it also authorizes issuance of shares traded on the  
BRVM.59 
4.4.6   Professional services  
4.125.   The rules governing conditions of access to the market for certain professional services, a 
market mainly reserved for Ivorian nationals, are described below in Table 4.6.  
Table 4.6 Access to the market of regulated professions in Côte d'Ivoire  
Activity  
(National order)  Law Conditions  
Legal counsel   Law No.  96-672 of 29  August  1996 regulating the 
profession of legal counsel  Ivorian n ationality. Must hold either a 
Degree in law awarded under the regime 
of Decree No.  54-343 of 27  March  1954, 
or a Masters in law or criminology or other 
equivalent diploma  
Notary  Law No.  97-513 of 4  September  1997 
supplementing Law No.  69-372 of 12  Augus t 1969 
on the status of notary. Decree No.  2002-356 of 
24 July 2002 setting the implementing 
arrangements for Law No.  97-513 Ivorian nationality. Must hold either a 
Degree in law awarded under the regime 
of Decree No.  54-343 of 27  March  1954, 
or a Masters in law. Notaries holding an 
office are required to reside in the capital 
of the jurisdiction to which they belong  
Lawyer  Law No.  81-588 of 27  July 1981 regulating the 
profession of lawyer. Regulation 
No. 10/2006/CM/UEMOA of 25  July 2006 on the 
free moveme nt and establishment of lawyers from 
the Union within the WAEMU space. Regulation 
No. 005/CM/UEMOA on harmonization of the rules 
governing the profession of lawyer within the 
WAEMU space  Ivorian nationality or WAEMU citizen. Must 
hold either a Degree in la w awarded under 
the regime of Decree No.  54-343 of 
27 March  1954 or its predecessor regime, 
or a Masters in law or Doctorate in law. 
Must hold (subject to regulatory 
derogations) the Certificate of aptitude for 
the profession of lawyer  
Bailiff  Law No.  97/514 of 4  September  1997 on the 
status of bailiffs. Decree No.  2012/15 of 
18 January  2012 setting the implementing 
arrangements for the 1997 Law  Ivorian nationality. Must hold a Degree in 
law or Masters in law  
Doctor  Law No.  60-284 of 10  September  1960 on  the 
creation of a National Order of Doctors of the 
Republic of Côte d'Ivoire. Law No.  62-248 of 
31 July 1962 introducing a Medical Ethics Code  Ivorian nationality. Tolerances exist for 
doctors in medicine who have graduated 
in France or from the African S chool in 
Dakar, or graduates of a faculty in a 
country which has concluded a reciprocity 
agreement with the Ivorian Government  
Architect  Law No.  70-488 of 3  August  1970 instituting the 
Order of Architects, regulating the title and 
function  Ivorian nationa lity. Must hold an 
Architect's diploma recognized as valid by 
the Government  
Source:  WTO Secretariat, on the basis of information provided by the Ivorian authorities.  
                                                
59 Online info rmation from the CREPMF . Viewed at: http://www.crepmf.org . WT/TPR/S/362 • Côte d'Ivoire  
 
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  5  APPENDIX TABLES  
Table  A1. 1 Structure of exports , 2009 -2015  
 2009  2010  2011  2012  2013  2014  2015  
World  (US$ million ) 10,280.1 10,283.5 11,049.1 10,861.0 12,083.8 12,985.1 11,844.8 
World  (€ million ) 7,400.0 7,764.5 7,948.2 8,453.0 9,101.0 9,787.2 10,679.9 
 (Percentage share ) 
Total primary products  82.5 82.1 85.3 84.1 70.6 78.2 82.0 
Agriculture  52.7 58.1 60.8 54.8 46.4 57.5 64.9 
  Food 47.2 48.6 48.0 44.0 36.6 49.2 57.8 
    0721 - Cocoa beans, whole or 
broken, raw or roasted  25.3 24.2 27.3 21.4 16.9 23.5 30.0 
    0577 - Edible nuts, fresh or 
dried, whether or not shelled or 
peeled  1.7 3.1 2.5 3.3 2.9 6.4 6.6 
    0723 - Cocoa paste, whether or 
not defatted  4.8 5.9 4.9 4.0 4.5 5.9 6.2 
    0724 - Cocoa butter, fat and oil  3.1 2.9 2.0 1.9 2.2 3.6 3.6 
    0725 - Cocoa shells, husks, skins 
and other cocoa waste  1.2 1.8 1.5 1.9 1.4 1.7 2.1 
    4222 - Palm oil and its fractions  1.2 1.5 2.4 2.5 1.6 1.6 1.3 
    0371 - Fish, prepared or 
preserved, n.e.s.  1.3 0.2 0.0 0.0 0.0 0.0 1.2 
    0573 - Bananas (including 
plantains), fresh or dried  1.1 1.3 1.2 1.3 1.3 1.1 1.0 
    0711 - Coffee, not roasted, 
whether or not decaffeinated; 
coffee husks and skins  1.3 1.7 0.4 1.4 1.4 0.9 0.9 
    0739 - Food prepa rations 
containing cocoa, n.e.s . 0.0 0.0 0.0 0.0 0.0 0.0 0.9 
    0713 - Extracts, essences and 
concentrates of coffee and 
preparations  0.8 0.6 0.6 0.7 0.7 0.6 0.7 
  Agricultural raw materials  5.6 9.5 12.8 10.8 9.7 8.4 7.2 
    2312 - Natural rubb er (other 
than latex ) 3.3 6.6 10.2 7.4 6.3 4.6 4.2 
    2631 - Cotton (other than 
linters), not carded or combed  0.7 1.2 1.2 2.1 2.2 2.5 2.0 
Mining  29.8 24.0 24.5 29.3 24.2 20.7 17.0 
  Ores and other minerals  0.3 0.3 0.2 0.2 0.3 0.3 0.2 
  Non-ferrous me tals 0.1 0.0 0.0 0.0 0.1 0.1 0.0 
  Fuels 29.4 23.7 24.3 29.1 23.8 20.3 16.8 
    334 - Petroleum oils and oils 
obtained from bituminous 
minerals (other than crude)  13.7 11.7 11.7 16.3 14.7 13.4 10.8 
    3330 - Petroleum oils and oils 
obtained from bitumi nous 
minerals, crude  11.1 10.6 11.8 11.6 7.9 5.0 4.6 
    3510 - Electric current  0.0 0.0 0.0 0.0 0.6 1.2 0.8 
Manufactures  14.8 15.9 9.3 9.9 23.8 15.0 11.0 
Iron and steel  0.3 0.3 0.4 0.5 0.3 0.4 0.3 
Chemicals  3.9 3.1 3.0 3.3 2.7 3.2 3.4 
    5532 - Beauty or make -up 
preparations for the care of the 
skin 0.9 0.8 0.8 1.0 0.7 1.1 1.2 
    5541 - Soap; organic surface -
active products and preparations 
for use as soap, in the form of 
bars or  cakes  0.7 0.8 0.8 0.7 0.6 0.6 0.6 
Other semi -manufactures  2.6 2.0 1.6 1.6 1.4 1.7 1.6 
Machinery and transport equipment  6.1 8.5 2.4 1.9 17.0 6.9 2.9 
  Power -generating machinery  0.1 0.1 0.1 0.1 0.1 0.1 0.1 
  Other non -electrical machinery  0.6 0.6 0.4 0.8 1.0 0.7 1.1 
  Office machines and 
telecommunications equipment  0.4 0.2 0.9 0.1 0.1 0.2 0.1 
  Other electrical machinery  0.1 0.1 0.0 0.0 0.1 0.1 0.2 
  Automotive products  0.7 0.2 0.3 0.2 1.2 0.9 0.7 
  Other transport equipment  4.3 7.3 0.7 0.7 14.6 5.0 0.7 
Textiles  0.4 0.4 0.5 0.7 0.6 0.6 0.7 
Articles of apparel and clothing 
accessories  0.0 0.0 0.0 0.0 0.0 0.0 0.0 WT/TPR/S/362 • Côte d'Ivoire  
 
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   2009  2010  2011  2012  2013  2014  2015  
Other consumer goods  1.4 1.5 1.3 1.9 1.6 2.2 2.0 
    8931 - Articles for the 
conveyance or packing of goods, 
of plastics  0.7 0.8 0.6 0.8 0.6 0.8 0.9 
Other  2.7 2.0 5.4 6.0 5.6 6.8 7.0 
    9710 - Gold, non -monetary  2.0 1.8 5.2 5.9 4.8 5.4 6.4 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3).  WT/TPR/S/362 • Côte d'Ivoire  
 
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  Table  A1. 2 Destination of exports , 2009 -2015  
  2009  2010  2011  2012  2013  2014  2015  
World  (US$ million ) 10,280.1 10,283.5 11,049.1 10,861.0 12,083.8 12,985.1 11,844.8 
World  (€ million ) 7,400.0 7,764.5 7,948.2 8,453.0 9,101.0 9,787.2 10,679.9 
 (Percentage share ) 
America  10.4 14.0 19.7 14.2 10.2 12.5 10.7 
United States  7.8 10.3 11.9 8.1 6.1 8.4 8.1 
Other America  2.6 3.7 7.8 6.1 4.1 4.1 2.6 
  Canada  1.4 2.4 5.7 4.2 3.3 2.7 1.1 
Europe  51.7 41.8 40.2 39.8 36.3 39.7 48.3 
EU-28 48.7 39.1 37.7 35.6 33.2 35.2 42.3 
  Netherlands  13.9 14.2 11.7 8.7 8.0 10.0 12.1 
  Belgium 2.3 0.0 3.3 4.0 3.5 4.4 6.5 
  France  10.9 7.0 5.7 4.6 6.5 6.2 6.4 
  Germany  7.2 5.1 7.4 7.5 6.2 4.2 6.1 
  Spain  1.9 2.5 1.6 1.9 1.7 1.9 2.6 
  United Kingdom  2.5 2.7 1.1 2.4 2.0 1.8 2.4 
  Italy 3.2 3.1 2.8 2.2 1.7 2.4 2.4 
  Estoni a 1.3 2.3 1.6 1.6 1.3 1.3 1.3 
EFTA 2.1 1.7 1.5 3.2 2.1 3.2 4.1 
  Switzerland  2.1 1.7 1.5 2.5 2.1 3.1 3.9 
Other Europe  0.9 1.0 1.0 1.0 0.9 1.4 2.0 
  Turkey 0.9 1.0 1.0 1.0 0.9 1.4 1.9 
Commonwe alth of Independent 
States (CIS ) 0.1 0.2 0.2 0.1 0.1 0.0 0.0 
Africa  29.9 31.7 30.0 34.8 43.7 32.4 27.9 
  Burkina Faso  3.7 3.5 3.1 3.5 4.0 4.4 4.5 
  Mali 2.6 2.2 2.2 2.7 3.0 2.8 4.1 
  Nigeria 7.0 6.5 6.0 8.0 7.1 4.7 4.0 
  Ghana  5.5 7.6 2.8 4.0 15.3 3.5 3.9 
  South Africa  0.3 1.1 5.5 3.6 2.9 6.9 2.7 
  Togo 0.7 0.6 1.3 1.1 0.9 1.4 2.0 
Middle East  0.3 0.3 0.2 0.4 0.2 0.4 0.3 
Asia 6.2 7.7 9.0 9.6 8.8 14.0 11.9 
China 0.5 0.8 1.1 1.0 1.3 1.1 0.8 
Japan 0.1 0.0 0.0 0.1 0.0 0.1 0.0 
Other Asia  5.6 6.8 8.0 8.6 7.5 12.8 11.1 
  India 2.7 3.0 2.5 3.3 2.1 4.1 4.2 
  Viet Nam  0.6 1.0 1.0 1.0 1.4 3.3 3.0 
  Malaysia  1.3 1.5 3.5 3.1 2.7 2.8 2.4 
Other  1.5 4.4 0.6 1.1 0.8 1.0 0.9 
Memorandum :        
WAEMU  10.0 9.1 9.4 11.2 9.9 11.0 12.9 
ECOWASa 24.3 24.8 21.2 25.6 33.8 20.7 21.7 
a WAEMU members are also taken into account in the calculations . 
Source:  WTO Secretariat  calculations based on data from the UNSD Comtrade database.  
 WT/TPR/S/362 • Côte d'Ivoire  
 
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  Table  A1. 3 Structure of imports , 2009 -2015  
 2009  2010  2011  2012  2013  2014  2015  
World  (US$ million ) 6,959.9 7,849.3 6,720.0 9,769.7 12,483.0 11,177.7 9,532.2 
World  (€ million ) 5,010.1 5,926.6 4,834.1 7,603.7 9,401.7 8,424.9 8,594.8 
 (Percentage share ) 
Total primary products  50.2 45.0 55.8 52.6 41.7 44.2 43.7 
Agriculture  23.9 20.1 26.0 20.7 15.1 17.4 20.4 
  Food 23.2 19.2 25.1 20.0 14.6 16.8 19.8 
    0423 - Rice, semi -milled or 
wholly milled, whether or not 
polished, glazed, parboiled or 
converted  8.6 5.9 8.4 7.0 3.8 3.9 5.1 
    0342 - Fish, frozen  5.1 3.5 4.9 3.4 2.9 3.5 4.7 
    0412 - Other wheat and meslin, 
unmilled  1.7 1.5 2.1 1.8 1.4 1.4 1.3 
    1212 - Tobacco, wholly or partly 
stemmed/stripped  1.0 1.0 1.4 0.9 0.8 0.9 0.9 
    4222 - Palm oil and its fractions  0.0 0.9 0.6 0.8 0.3 0.6 0.7 
    0125 - Edible offal of bovine 
animals, swine, etc. , fresh, 
chilled or frozen  0.6 0.5 0.7 0.5 0.4 0.6 0.7 
    0222 - Milk and cream, 
concentrated or sweetened  0.6 0.9 0.9 0.8 0.5 0.6 0.7 
  Agricultural raw materials  0.8 0.9 0.9 0.7 0.5 0.5 0.6 
Mining  26.2 24.9 29.8 31.9 26.6 26.8 23.3 
  Ores and other minerals  0.8 0.8 0.8 0.6 0.5 0.6 0.6 
  Non-ferrous metals  0.5 0.4 0.4 0.4 0.3 0.4 0.5 
  Fuels 25.0 23.7 28.6 31.0 25.8 25.9 22.2 
    334 - Petroleum oils and oils 
obtained from bitumin ous 
minerals (other than crude ) 1.1 1.3 1.3 1.5 1.2 1.2 5.1 
    3330 - Petroleum oils and oils 
obtained from bituminous 
minerals, cru de 23.3 21.5 26.0 28.2 23.5 23.4 15.9 
    3425 - Butanes, liquefied  0.4 0.7 1.1 1.1 0.9 1.2 1.0 
Manufactures  48.6 54.6 42.8 47.0 57.7 55.2 55.7 
Iron and steel  3.0 2.6 2.2 2.4 2.1 2.8 3.3 
Chemicals  13.2 11.8 14.2 11.5 9.9 13.6 14.3 
    5429 - Medicamen ts, n.e.s.  2.6 2.3 3.0 2.2 1.6 2.4 1.9 
    5711 - Polyethylene  1.5 1.1 1.3 1.1 0.9 1.4 1.5 
    5913 - Weed -killers (herbicides), 
anti-sprouting products and 
plant-growth regulators  0.3 0.3 0.3 0.3 0.4 0.7 0.8 
    5751 - Polymers of propylene or 
of other  olefins  0.6 0.6 0.7 0.5 0.5 0.6 0.7 
    5514 - Mixtures of odori ferous 
substances and mixtures with a 
basis of one or more of these 
substances  0.6 0.6 0.7 0.5 0.5 0.5 0.7 
Other semi -manufactures  7.0 6.3 6.1 6.2 5.3 7.2 10.1 
    6911 - Structures  0.6 0.4 0.1 0.2 0.3 0.9 2.2 
    6612 - Portland cement, 
aluminous cement, slag cement, 
supersulphate cement and 
similar hydraulic cements, 
whether or not coloured  1.5 1.3 1.3 1.2 1.1 1.2 1.5 
Machinery and transport equipment  20.7 29.4 15.8 22.3 36.9 25.2 22.5 
  Power -generating machinery  0.9 1.3 0.9 0.7 0.9 1.2 1.3 
  Other non -electrical machinery  7.1 6.5 5.0 6.6 5.7 7.0 8.6 
    7239 - Parts, n.e.s . 0.8 0.5 0.5 0.9 0.8 0.7 1.2 
    Agricultural machinery and 
tractors  0.2 0.3 0.1 0.2 0.2 0.2 0.2 
  Office mac hines and 
telecommunications equipment  4.0 3.4 3.1 2.6 2.1 2.6 2.4 
  Other electrical machinery  2.6 1.8 1.6 2.2 1.8 2.1 2.6 
  Automotive parts  4.8 5.0 4.4 4.7 3.8 5.2 5.9 
    7812 - Motor vehicles for the 
transport of persons, n.e.s.  2.5 2.3 2.0 2.4 2.1 2.2 2.5 
    7821 - Motor vehicles for the 
transport of goods  1.1 1.5 1.4 1.3 0.9 1.3 1.5 
  Other transport equipment  1.2 11.5 0.8 5.5 22.7 7.0 1.8 
Textiles  1.3 1.4 1.4 1.2 0.9 3.0 1.3 
Articles of apparel and clothing 
accessories  0.4 0.3 0.3 0.4 0.2 0.4 0.4 
Other consumer goods  3.0 2.8 2.8 2.9 2.3 3.1 3.7 
Other  1.2 0.4 1.4 0.4 0.6 0.6 0.6 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3).  WT/TPR/S/362 • Côte d'Ivoire  
 
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  Table  A1. 4 Origin  of imports , 2009 -2015 
  2009  2010  2011  2012  2013  2014  2015  
World  (US$ million ) 6,959.9 7,849.3 6,720.0 9,769.7 12,483.0 11,177.7 9,532.2 
World  (€ million ) 5,010.1 5,926.6 4,834.1 7,603.7 9,401.7 8,424.9 8,594.8 
 (Percentage share ) 
America  8.5 8.2 8.2 10.3 16.7 12.6 7.7 
United States  3.3 3.0 1.9 2.6 2.3 3.5 4.4 
Other America  5.3 5.2 6.3 7.7 14.4 9.1 3.3 
    Colombi a 1.0 3.4 3.9 3.7 1.3 1.7 1.5 
Europe  30.9 26.6 27.9 28.1 23.6 28.5 35.0 
EU-28 29.5 25.2 26.2 26.9 22.5 27.2 33.4 
    France  14.2 11.9 11.8 12.4 10.5 12.2 13.8 
    Italy 2.2 2.2 2.3 1.9 1.3 2.1 4.0 
    Spain  2.6 2.0 2.2 1.9 1.6 2.1 3.1 
    Netherlands  2.3 1.8 2.0 2.0 1.9 2.2 2.9 
    United Kingdom  1.5 1.5 1.1 1.8 1.4 1.7 2.5 
    Germany  2.9 2.8 2.7 2.5 2.1 3.2 2.5 
    Belgium 1.4 0.3 1.2 1.6 1.3 1.3 1.8 
EFTA 0.7 0.7 0.8 0.5 0.4 0.5 0.6 
Other Europe  0.7 0.6 0.9 0.8 0.6 0.8 1.1 
    Turkey 0.6 0.6 0.9 0.8 0.6 0.8 1.1 
Commonwealth of 
Independent States (CIS ) 0.9 0.6 1.0 0.9 0.9 0.9 1.0 
Africa 28.6 33.8 32.8 33.6 35.0 29.4 23.5 
    Nigeria 20.6 26.3 23.4 25.7 23.1 21.8 15.2 
    Morocco  0.9 0.9 0.9 0.8 1.1 1.5 2.2 
    Senegal 0.8 0.6 1.0 0.9 0.8 0.8 1.3 
    South Africa  1.4 1.7 1.3 1.3 0.9 1.1 1.1 
    Mauritani a 1.7 2.1 2.6 1.2 0.6 1.3 0.9 
Middle East  1.4 1.7 1.8 1.5 1.4 2.1 2.3 
Asia 23.6 22.0 25.8 25.2 22.2 23.9 27.1 
China 7.2 7.0 6.9 7.3 11.4 8.8 11.7 
Japan 2.1 2.2 2.1 1.9 1.5 1.7 2.2 
Other Asia  14.3 12.8 16.9 16.0 9.3 13.4 13.2 
    India 1.8 1.8 2.7 4.0 2.6 5.0 3.8 
    Thailand 5.1 4.2 5.2 2.9 2.1 2.2 2.4 
    Viet Nam  2.1 1.3 3.0 2.3 1.4 1.5 1.7 
    Korea , Republic of  1.4 1.2 1.3 1.3 1.1 2.0 1.5 
    Indon esia 0.4 1.3 0.4 0.9 0.3 0.8 0.8 
Other  6.1 7.1 2.4 0.3 0.2 2.7 3.4 
Memorandum :         
WAEMU  1.1 0.9 1.3 1.9 1.4 1.3 1.8 
ECOWASa 22.9 27.8 25.8 28.7 25.5 23.7 17.5 
a WAEMU members are also taken into account in the calculations . 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database .