WT/REG258/1  
8 December  2017 
(17-6747) Page: 1/29 
Committee on Regional Trade Agreements   
 
   
FACTUAL PRESENTATION  
ECONOMIC PARTNERSHIP AGREEMENT BETWEEN CÔTE D'IVOIRE AND THE EUROPEAN UNION  
(GOODS)  
Report by the Secretariat  
This report, prepared for the consideration of the Economic Partnership Agreement  
between Côte d'Ivoire  and the European Union , has been drawn up by the 
WTO Secretariat on its own responsibility and in full consultation with the Parties . The 
factual presentation reproduces as closely as possible the termin ology used in the 
Agreement and in the comments provided and does not imply official endorsement or 
acceptance by the Secretariat of such terminology . The report has been drawn up in 
accordance with the rules and procedures contained in the Decision for a 
Transparency Mechanism for Regional Trade Agreements (WT/L/671) and thus does 
not imply any value judgement by the Secretariat regarding the contents of the 
Agreement.  
Any technical questions arising from this report may be addressed to Jean-Daniel Rey 
(tel: +41 22 739 5264) . Any statistical questions arising from this report may be 
addressed to Rowena Cabos (tel : +41 22 739 5185) . 
 
 
  WT/REG258/1  
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  TABLE OF CONTENTS  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 4 
2   CHARACTERISTIC ELEME NTS OF THE AGREEMENT  ................................ ......................  6 
2.1   Background Information  ................................ ................................ ...............................  6 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ .............  8 
3.1   Import duties and charges, and quantitative restrictions ................................ ...................  8 
3.1.1    General provisions  ................................ ................................ ................................ .... 8 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ..........  8 
3.1.3    Liberalization schedule  ................................ ................................ ..............................  9 
3.1.3.1    European Union  ................................ ................................ ................................ ..... 9 
3.1.3.2    Côte d'Ivoire  ................................ ................................ ................................ ....... 11 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .... 13 
3.2   Rules of origin  ................................ ................................ ................................ ...........  14 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................  14 
3.4   Regulatory Provisions of the Agreement  ................................ ................................ ....... 14 
3.4.1    Standard s ................................ ................................ ................................ ..............  14 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ..... 14 
3.4.1.2    Technical barriers to trade  ................................ ................................ ....................  15 
3.4.2    Safeguard mechanisms  ................................ ................................ ...........................  15 
3.4.2.1    Global safeguards  ................................ ................................ ................................  15 
3.4.2.2    Bilateral safeguards  ................................ ................................ ..............................  15 
3.4.2.3    Measures to safeguard the balance of payments  ................................ ......................  16 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................  16 
3.4.4    Subsidies and State -aid ................................ ................................ ...........................  16 
3.4.5    Customs -related procedures ................................ ................................ .....................  16 
3.4.6    Other regulations  ................................ ................................ ................................ .... 18 
3.4.6.1    Food security  ................................ ................................ ................................ ....... 18 
3.5   Sector -specific provisions of the Agreement  ................................ ................................ .. 18 
3.5.1    Sugar  ................................ ................................ ................................ ....................  18 
3.5.2    Rice ................................ ................................ ................................ ......................  19 
3.5.3    Bananas  ................................ ................................ ................................ ................  19 
4   GENERAL PROVISIONS O F THE AGREEMENT  ................................ .............................  19 
4.1   Transparency  ................................ ................................ ................................ ............  19 
4.2   Current payments and capital movements  ................................ ................................ .... 19 
4.3   Exceptions  ................................ ................................ ................................ ................  19 
4.3.1    General exceptions  ................................ ................................ ................................ . 19 
4.3.2   Security exceptions  ................................ ................................ ................................ . 19 
4.3.3    Taxation  ................................ ................................ ................................ ................  20 
4.4   Accession and withdrawal  ................................ ................................ ...........................  20 WT/REG258/1  
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  4.5   Institutional framework  ................................ ................................ ..............................  20 
4.6   Dispute settlement  ................................ ................................ ................................ .... 20 
4.7   Relationship with other agreements concluded by the Parties  ................................ ..........  22 
4.8   Government procurement  ................................ ................................ ...........................  24 
4.9   Intellectual property rights  ................................ ................................ .........................  24 
4.10   Other  ................................ ................................ ................................ .....................  24 
4.10.1    Outermost regions of the EU  ................................ ................................ ..................  24 
4.10.2    Competition  ................................ ................................ ................................ .........  24 
4.10.3    Dialogue on financial issues and cooperation in the fight against illegal financial 
activities  ................................ ................................ ................................ ..........................  24 
4.10.4    Development  ................................ ................................ ................................ ........  25 
4.10.5    Services, e -commerce and investment ................................ ................................ ..... 25 
4.10.6    Sustainable development  ................................ ................................ .......................  25 
ANNEX 1  ................................ ................................ ................................ ........................  26 
 
 
 
  WT/REG258/1  
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Key Facts  
 
Parties to the Agreement:  The European Union and its member States1, of the one part, 
and Côte d'Ivoire, of the other part.  
 
Date of Signature:    26 November  2008 
 
Date of Entry into force:  3 September  2016 
 
Date of Notification:   11 December  2008 
     Addendum: 27  September  2016 
 
1  TRADE ENVIRONMENT  
1.1.  In 2015, the GDP of the European Union  (hereinafter referred to as "EU") was estimated at 
US$16,301  billion , while that of Côte d'Ivoire was US$31.8  billion. A veraged over the period 
2013-2015, the Parties' trade (goods and services) to GDP ratio was 16.9 for the EU  and 40.7 for 
Côte d'Ivoire .2 
1.1  Merchandise trade  
1.2.  In 2015, the EU's merchandise exports amounted to US$ 1,984  billion  (15.18 % of global 
exports) and imports to US$ 1,913  billion  (14.36 % of global imports) . In the same year 
Côte d'Ivoire's  merch andise exports amounted to US$11  billion  (0.07% of global exports) and 
imports to US$9.9  billion (0.06 % of global imports) . The EU  was both the world's 2nd largest 
exporter and importer of merchandise, while Côte d'Ivoire was the 57th largest exporter and 
72nd largest importer . The structure of the Parties' merchandise exports and imports differ, with 
the EU  exporting and imp orting mainly manufactured products (representing 80.6% of its total 
exports and 65.8% of its total imports) while Côte d'Ivoire's  exports are essentially agricultural 
products  (68.9 % of its global exports ) and imports are  a mix of manufacturing products (53.5 % of 
its global imports) and fuels and mining products (22.4 % of its total imports).  
1.3.  Developments in global and intra -Party trade are presented in Chart 1.1 (A and B) over the 
period 2000 -2015. A steady but modest trad e deficit  is reported for the EU globally, except for the 
last three years during which there was a small surplus, while the re was a trade deficit throughout 
the period  with Côte d'Ivoire . Côte d'Ivoire  reports an almost constant trade surplus , both global ly 
(except in 2013) and with the EU . For both the EU and Côte d'Ivoire , there was a notable 
slow-down in trade in connection with the financial crisis in 2009, before picking up since with the 
exception of a contraction in 2011 both globally and bilaterall y. 
1.4.  Based on 2015 trade data3, Côte d'Ivoire  was the EU's 45th largest source of imports4 and 
57th largest destination for exports5, while the EU  was Côte d'Ivoire's  largest source of both 
imports6 and destination for export s.7 
                                                
1 Croatia not included.  
2 Source for this section: WTO Trade Profiles, as available on 26  July 2017 based on 2015 data.  
3 Source: UNSD Comtrade database (excluding intra -EU trade) and Eurostat. The national statistics of 
the Parties may differ slightly from the official sources sy stematically used in the preparation of factual 
presentations.  
4 In 2015, the five top sources of imports for the EU were: China (20.3%); the US (14.4%); 
Russia  (7.9%); Switzerland (5.9%); and Norway (4.3%).  
5 In 2015, the five top destinations for the EU' s exports were: the US (20.7%); China (9.5%); 
Switzerland (8.4%); Turkey (4.4%); and Russia (4.1%).  
6 In 2015, the five top sources of imports for Côte d'Ivoire were: the EU(28) (33%); Nigeria (15.2%); 
China (11.7%); the US (4.4%); and India (3.8%).  
7 In 2015, the five top destinations for Côte d'Ivoire's exports w ere: the EU(28) (42.2%); 
the US (8.1%); Burkina Faso (4.5%); India (4.2%); and Mali (4.1%).  WT/REG258/1  
- 5 - 
  Chart 1.1 EU-Côte d'Ivoire : Merchandise bilateral t rade and with world (2000 -2015)  
 
Note:  Data for 2000 -2003 is EU (15); 2004-2006 is EU(25) ; 2007-2012 is EU(27) ; and 2013 onwards is 
EU(28).  
 Côte d'Ivoire : Exchange rate EUR per US $ are: 1.09 (2000), 1.12 (2001), 1.06 (2002), 0.89 (2003), 
0.81 (2004), 0.80 (2005), 0.80 (2006), 0.73 (2007), 0.68 (2008),  0.72 (2009), 0.76 (2010), 
0.72 (2011), 0.78 (2012),  0.75 (2013), 0.75 (2014), and 0.90 (2015).  
Source:  UNSD Comtrade database and Eur ostat.  
1.5.  The commodity structure of trade between the EU  and Côte d'Ivoire , and between each Party 
and the world, during the period 2013 -2015, is shown in Chart 1.2, on the basis of Harmonized 
System (HS) Sections.  
1.6.  Prepared foods (68 %), minerals  (12%), and plastics ( 8%) together accounted for 88% of the 
EU's imports from Côte d'Ivoire , while these three sectors were the EU's  11th largest, largest, and 
9th largest  global imports respectively, representing 32% (respectively 3 %, 26%, and 3 %) of the 
EU's total global imports . These three categories of products corresponded respectively to 
Côte d'Ivoire's  largest, 2nd largest  and 5th largest global exports (corresponding together to 64% of 
Côte d'Ivoire's global exports) . With respect to Côte d'Ivoire's  market, machinery (22 %), 
chemicals (14 %), and vehicles (11 %) together accounted for 47 % of Côte d'Ivoire's  imports from 
the EU . These three sectors were Côte d'Ivoire's 3rd, 4th, and 2nd largest global imports 
representing overall 38% (respectively 13 %, 9%, and 16 %) of its total global imports . These 
three  categories of products corresponded respectively to the EU's  largest , 3rd largest, and 
2nd largest global exports (corresponding together to 57% of the EU's  global exports).  
024681012
024681012
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015B. Côte d'Ivoire 2000 -2015
(€billions)
Imports from EU (Right Axis)
Exports to EU (Right Axis)
Total Imports
Total Exports
024681012
02004006008001,0001,2001,4001,6001,8002,000
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015A. EU 2000 -2015 
(€billions)
Imports from Côte d'Ivoire (Right Axis)
Exports to Côte d'Ivoire (Right Axis)
Total Imports
Total ExportsWT/REG258/1  
- 6 - 
  Chart 1.2 EU-Côte d'Ivoire : product composition of merchandise tr ade, annual average 
(2013 -2015)  
 
Note:  Data for 2013 onwards is EU(28).  
 Côte d'Ivoire : Exchange rate EUR per US $ are: 0.75 (2013), 0.75 (2014) and 0.90 (2015).  
Source:  Eurostat and UNSD, Comtrade database.  
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background Information  
2.1.  The "Stepping Stone Economic Partnership Agreement" between Côte d'Ivoire  and the EU , 
(hereinafter referred to as "the Agreement") is one of the 3 RTAs no tified by Côte d'Ivoire and 
one of the 41 RTAs notified by the EU  to the WTO .8 
2.2.  The Agreement was signed on 26 November  2008 and notified  initially  on 15 December  2008. 
An addendum to the initial notification was made on 2 7 September  2016. Both the notifica tion and 
the addendum were made  under Article  XXIV:7(a) of GATT 1994 (see document WT/ REG258/N/1 
and WT/REG258/N/1/Add.1 ). The Agreement  entered into provisional application for both Parties 
on 3 September  2016. 
2.3.  Pending the Agreement's full entry into forc e, and in accordance with Article 75.4, it was to 
be provisionally applied ten days after receipt of a notification of provisional application, by either 
the EU or Côte  d'Ivoire, to the Secretary -General of the Council of the European Union . 
                                                
8 Agreements in goods and services counted as one and only agreements in force, notified to the WTO, 
counted. 
68128832EU imports from Côte d'Ivoire (%)
26
22
96664333327EU's Global Imports (%)
38
20886633224Côte d'Ivoire's Global Exports (%)
22
14
11
99876437Côte d'Ivoire's imports from EU (%)
27
16
13976554224Côte d'Ivoire's Global Imports(%)
26
16
156655442228EU's Global Exports(%)Total: €3.6billion Total: €1,702 billion
Total: €8.8 billionTotal: €1,744 billionTotal:  €9.9 billion
Total: €2.4 billion
Animal or 
vegetable fats
and oilsVegetablesLive animals
ChemicalsMineralsPrepared 
foods
Wood pulpWood and 
articles of woodPlastics
Precious stonesTextiles
VehiclesMachinery
Base metalsOtherMiscellaneous
OpticalWT/REG258/1  
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  Paragraph  6 of the same Article also states that the Parties may apply the Agreement, in whole or 
in part, before its provisional application, to the extent that this is possible under their national 
legislation . Against this background and with effect on 1 January  2008, the EU unilaterally 
extended the benefits of the Agreement to Côte d'Ivoire , through Council Regulation (EC) 
No 1528/2007 of 2 0 December  2007. Regulation 1528/2007 remained  in force , with respect to 
imports  from Côte  d'Ivoire, until the en try into fo rce of the Agreement.  
2.4.  The Agreement was negotiated between the Parties having regard to the Partnership 
Agreement (hereinafter referred to as the "Cotonou Agreement"9) between the Members of the 
African, Caribbean and Pacific Group of States (the ACP Membe rs), of the one part, and the EU of 
the other part . The Agreement was also concluded having regard to the expiry of the transitional 
preferential trade regime10 of the Cotonou Agreement on 3 1 December  2007 and the "possible 
unfavourable impact of such expiry on trade between the two Parties if they fail to replace it with 
an agreement which is compatible with the rules of the WTO by 1 January  2008".11 
2.5.  The Agreement creates an initial framework for an Economic Par tnership Agreement (EPA) .12 
It was concluded "pending the signing of a comprehensive Economic Partnership Agreement 
between West Africa and the EU" .13 Under Article 71, the Parties agree to continue negotiations in 
accordance with the provisions of the Agree ment. When negotiations are complete, the resulting 
draft amendments shall be submitted for approval to the ir relevant internal authorities.  
2.6.  The text of the Agreement , together with its annexes, is available on the Parties' official 
websites:  
EU: http://eur -lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:059:0003:0273:FR:PDF  
 
2.7.  The Agreement is composed of 7 titles . Table 2.1 below summarizes the structure of the 
Agreement . It also has 2 Appendices, 2 Annexes (each Party's tariff commitments) and a Protocol, 
which form integral part s of the Agreement . 
Table 2.1 Structure of the Agreement  
Titles, Chapte rs  Title/description  
Preamble   
Title I  Objectives  
Title II  Partnership for development  
Title III  Trade regime for goods  
Chapter 1  Customs duties and non -tariff measures  
Chapter 2  Trade defence instruments  
Chapter 3  Customs regime and trade facilitation  
Chapter 4  Technical barriers to trade, sanitary and phytosanitary measures  
Title IV  Services investments and rules concerning trade  
Title V  Prevention and settlement of disputes  
Chapter 1  Objective and scope  
Chapter 2  Consultations and mediation  
Chapter 3  Procedures for and settlement of disputes  
Chapter 4  General provisions  
Title VI  General exceptions  
Title VII  Institutional, general and final provisions  
  
Appendix I  Priority products from Côte d'Ivoire for export to the EU  
Appendix II  Competent authorities  
  
Annex I  EU's tariff commitments  
Annex II  Côte d'Ivoire's tariff commitments  
  
Protocol  On mutual administrative assistance in customs matters  
Source:  WTO Secretariat based on the Agreement.  
                                                
9 The text of the Cotonou Agreement is available at: http://eur -
lex.europa.eu/resource.html?uri=cellar:eebc0bbc -f137-4565-952d-
3e1ce81ee890.0004.04/DOC_2&format=PDF  
10 See the WTO waiver contained in document WT/MIN(01)/15 of 14  November  2001.  
11 Third indent of the Preamble of the Agreement.  
12 Article 1 of th e Agreement.  
13 Sixteenth indent of the Preamble of the Agreement.  WT/REG258/1  
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  3  PROVISIONS ON TRADE IN GOODS  
3.1.  Title III of the Agreement covers trade in goods , in particular customs duties and non-tariff 
measures, trade defence instruments, customs regime and trade facilitation, and technical barrier s 
to trade and sanitary and phytosanitary measures . It is complemented by Title V  on dispute 
settlement  and Titles VI on general exceptions and VII on institution al, general and final 
provisions . The Parties' tariff commitments are contained in Annexes I (EU) and II (Côte d'Ivoire) . 
A Protocol on mutual admi nistrative assistance in customs matters complements the legal 
provisions of the Agreement.  
3.2.  Under Article 17, each Party grants the other any more favourable treatment applicable as a 
result of the other Party becoming party to a free trade agreement with third parties after signing 
the Agreement . In the case of Côte d'Ivoire, the MFN treatment commitment is applicable only to 
free trade agreements concluded by Côte d'Ivoire with a major trade partner14 after the signing of 
the Agreement . The MFN treatment g ranted through Article 17 does not apply to free  trade 
agreements concluded by any of the Parties before the entry into force of the Agreement.  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.3.  Under Article 18 , the Agreement fore sees the elimination of all prohibition s or restriction s on 
importation affecting trade between the Parties, except for fees and other charges covered under 
Article 11 . The provisions on anti -dumping, countervailing, and safeguard measures are exceptions 
to Article 18 . 
3.4.  The Parties also agree, under Article 19, to grant each other national treatment with respect 
to internal taxation or other internal charges . Nevertheless, the application of tariffs for 
differentiated internal transportation based exclusive ly on the fuel -efficient use of transport and 
not on the origin of the product  is permitted . Notwithstanding the provisions on rules of origin, 
each party shall refrain from establishing or maintaining any internal regulations relating to the 
mixing, proce ssing or use of products according to specific quantities or proportions which would 
require, directly or indirectly, that a specified amount or proportion of the product subject to the 
regulation in question be supplied from internal sources . Furthermore,  each Party shall refrain 
from applying any other form of domestic quantitative regulation with the aim of providing 
protection for domestic production . Regulations, procedures or practices relating to public 
procurement are excluded  and Article 19 is with out prejudice to disciplines concerning trade 
defence instruments (Chapter 2) . Issues related to subsidies shall be referred to the WTO.  
3.5.  With respect to administrative fees and formalities, the Agreement also reaffirms the Parties' 
commitment to complying with the provisions of Article VIII of GATT 1994 (Article 11 ). 
3.1.2   Liberalization of trade and tariff lines  
3.6.  According to Article 12, t he EU shall eliminate customs duties  upon the entry into force of the 
Agreement,  on goods  originating in Côte d'Ivoire, except  for the products indicated , and under the 
conditions set out , in Annex 1 . According to Article 13, Côte d'Ivoire shall reduce or eliminate 
customs duties on products originating in the EU in accordance with the tariff dismantling schedule 
in Annex 2.  
3.7.  The Parties also agreed on a standstill with respect to new customs duties on imports or 
increased customs duties from the date of entry into force of the Agreement (Article 15) . 
Côte d'Ivoire however had the right, until 3 1 December  2011, to revi se its basic customs duties on 
goods originating i n the EU, as part of the finaliz ation of the common external tariff  (CET)  of the 
                                                
14 The terms "major trade partner" refers to any developed country, or any country with a share in 
world trade greater than 1% in the year preceding the entry into force of a free trade agree ment concluded by 
Côte d'Ivoire with such a major trade partner, or any group of countries acting individually, collectively or 
through a free trade agreement with a share in world trade greater than 1.5% in the year preceding the entry 
into force of above -mentioned free trade agreement.  WT/REG258/1  
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  Economic Community Of West African States (ECOWAS), insofar as the general impact15 of these 
duties was no higher than that resu lting from the duties specified in Annex 2 to the Agreement . 
The ECOWAS CET entered into force on 1 January  2015 and led to a  change in tariffs for 612 lines 
with respect to the CET of the West African Economic and M onetary Union (WAEMU), with 
251 lines re vised upwards and 361 downwards . The Parties are therefore currently engaged in an 
updating process, in conformity with Article 15, to take account of the implementation of the 
ECOWAS CET. The Parties note that this work has not yet been finalized.  
3.1.3   Liberal ization schedule  
3.8.  Annexes 1 and 2 contain the Parties' tariff commitments . For each product, the basic customs 
duties  to which the successive reductions apply are specified in the tariff dismantling schedules of 
each Party.  
European Union 3.1.3.1   
3.9.  The EU's  applied tariff in 2016 consisted of 9,414  lines at the HS eight-digit level (HS  2012). 
89.4% of the tariff rates were ad valorem  and 998 lines had non -ad valorem  tariffs.16 
3.10.   The EU's tariff commitments, contained in Annex 1, specify that its customs duties on 
products originating in Côte d'Ivoire, shall be entirely eliminated on all products upon the entry 
into force of the Agreement with the following exceptions:  
 for products falling under  HS Chapter 93 (arms and ammunition, and parts and 
accessories thereo f) the most -favoured nation customs duty shall continue to apply;  
 import duties on rice (HS 1006) were to be  eliminated as from 1 January  2010, with the 
exception of import duties on HS 1006.10.10, which were to be  eliminated as from 
1 January  200817; 
 a special mechanism is established by the Agreement on the EU 's treatment of sugar 
and sugar products . It establishes a relation with Protocol 3 on CP Sugar of the Cotonou 
Agreement (hereinafter referred to as "the Sugar Protocol"), includes commitments on 
the absence of import licences ; introduces, in relation to the introduction of TRQs, the 
concept of "disruption in the EU sugar market" and establishes specific rules related to 
it; confirms preferential treatment  for LDCs ; foresees the possibility to impl ement a 
special surveillance mechanism18 with a view to avoid circumvention of the specific  
disciplines applicable to sugar and sugar products ; make a reference to the reference 
price set by the EU in order to grant preferential import licences during a tra nsitional 
period ; and temporarily makes an exception for the application of preferential treatment  
to sugar products originating in Côte d'Ivoire and released for free circulation in the 
French Overseas Departments19; and 
 the tariff elimination commitment d oes not apply to bananas20 (HS 0803.00.19) 
originating in Côte d'Ivoire and released for free circulation in the outermost regions of 
the EU for, at least a period of ten years .21 
3.11.   Table 3.1 shows tariff elimination commitments by the EU  under the Agreement . In 2016, 
2,360 tariff lines were duty free on an MFN basis, representing 25.1 % of the EU's  total tariff, 
corresponding to 63.6 % of its imports from Côte d'Ivoire  during 2013 -2015. Immediately following 
the entry into force of the Agreement, an additional 7,036  lines ( 74.7% of the EU's  tariff) became 
                                                
15 "General impact" as clarified by the Parties is defined according to the definition of "general incidence" 
in Article XXIV:5 of the GATT 1994.  
16 652 lines are composed of specific duties, 199 of compound duties, 64 of mix ed duties, and 83 of 
other duties.  
17 See also section 3.5.2 (on sector -specific provisions – rice -, below).  
18 The special surveillance mechanism is also applicable to certain cocoa and cocoa preparation, as well 
as to other food preparations.  
19 See also s ection 3.5.1 (on sector -specific provisions – sugar -, below).  
20 See also section 3.5.3 (on sector -specific provisions – bananas -, below).  
21 A further prolongation of ten years is possible unless the Parties agree otherwise.  WT/REG258/1  
- 10 - 
  duty free for imports from Côte d'Ivoire . This resulted in almost 100 % of the EU's  tariff becoming 
duty free, corresponding to practically 100 % of its imports from Côte d'Ivoire  (during 2013 -2015). 
18 tariff li nes remain  dutiable , corresponding to a negligible  part of EU's imports from 
Côte d'Ivoire . 
Table 3.1 EU: tariff elimination commitments under the Agreement and corresponding 
average trade  
Duty phase -out period  Number of 
lines  % of total lines in 
EU's tariff 
schedule  Value of EU's 
imports from 
Côte d'Ivoire  
(2013 -2015)  
€ million  % of EU's total 
imports from  
Côte d'Ivoire  
2013 -2015  
MFN (2016)  2,360  25.1 2,277.3  63.6 
2016 7,036  74.7 1,304.5  36.4 
Remain dutiablea 18 0.2 0.0 0.0 
Total  9,414  100.0  3,581  100.0  
a Excluding banana (0803.00.19  under the MFN 2008, the current tariff codes under the MFN 2016 are 
08039010 and 08039090 ) originating from Côte d'Ivoire and released for free circulation into the 
outermost regions of the EU . The parties note that trade in bananas from Côte d'Ivoire to  the 
outermost regions of the EU is negligible.  
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data from EU authorities and WTO -IDB. 
3.12.   Table 3. 2 shows the EU's  tariff elimination, by HS section . The 18 tariff lines that remain 
subject to duties are found in sections XIX (arms and ammunition ), with final average tariffs at 
2.7%. 
Table 3.2 EU: t ariff elimination under the Agreement, by HS Section  
HS Section  MFN 
Average  
% No. of 
lines  MFN 
duty-free 
lines  
2016  Number of additional 
duty-free lines under 
the Agreement  Remain 
dutiablea Avg. final 
tariff 
(Dutiable)  2016  
I 9.8 931 107 824   
II 5.5 557 150 407   
III 5.9 128 23 105   
IV 14.9 840 95 745   
V 0.8 234 170 64   
VI 4.3 1,168  303 865   
VII 4.6 301 62 239   
VIII 3.1 130 45 85   
IX 2.4 213 99 114   
X 0.0 195 195    
XI 8.0 1,159  39 1,120    
XII 8.2 106 2 104   
XIII 4.0 240 33 207   
XIV 0.6 56 45 11   
XV 1.8 953 500 453   
XVI 2.3 1,375  307 1,068    
XVII 4.9 269 30 239   
XVIII 2.5 322 89 233   
XIX 2.2 22 4  18 2.7 
XX 2.6 208 55 153   
XXI 0.0 7 7    
Total  5.1 9,414  2,360  7,036  18 2.7 
a Excluding banana (0803.00.19 under the MFN 2008, the current tariff codes under the MFN 2016 are 
08039010 and 08039090)  originating from Côte d'Ivoire and released for free circulation into the 
outermost regions of the EU . The parties note that trade in bananas from Côte d'Ivoire to the 
outermost r egions of the EU is negligible.  
Note:  Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on data from  the EU authorities and WTO . WT/REG258/1  
- 11 - 
  Côte d'Ivoire  3.1.3.2   
3.13.   Côte d'Ivoire's  applied tariff in 2016 consisted of 5,645  lines a t the HS ten -digit level 
(HS 2002). All the tariff rates were ad valorem . 
3.14.   Côte d'Ivoire's tariff commitments, contained in Annex 2, specify that Côte d'Ivoire's 
customs duties on products originating in the EU, shall have been, or shall be liberaliz ed according 
to modalities in four catego ries: 
 customs  duties for goods in category "A " are to be  reduced to and bound at zero over 
five equal annual stages from 1 January  2008 to 3 1 December  2012, becoming  duty free 
on 1 January  2013; 
 customs  duties for goods in category "B " are to be reduced to and bound at zero over 
five equal annual stages from 1 January  2013 to 3 1 December  2017, becoming  duty free 
on 1 January  2018; 
 customs duties for goods in category "C" are to be reduced to and bound at zero over 
five equal annual stages from 1 January  2018 to 3 1 December  2022, becoming  duty free 
on 1 January  2023; 
 customs duties for goods in category "D " are excluded from liberaliz ation.22 
3.15.   While the Agreement initially anticipated entry into force on 1 January  2008, the actual 
entry into force took place on 3 September  2016.23 As a consequence, some of the tariff 
liberalization dates  provided for  in the Agreement (between 2008 and 2016) were already in the 
past when the Agreement actually entered into force . The Parties note that a discussion is under 
way between the Parties  to ensure that the tariff liberalization foreseen by the Agreement can be 
applied within a reasonable time -frame.  
3.16.   Setting aside  the dates issue raised in paragraph 3.15 above, Table 3.3 shows tariff 
elimination commitments by Côte d'Ivoire  under the Agreement . In 2016, 87 lines were duty free 
on an MFN basis, representing 1.5 % of Côte d'Ivoire's total tariff, corresponding to 7.6 % of its 
imports from the EU  during 2013 -2015. Immediately following the entry into force of the 
Agreement  for Côte d'Ivoire , an additional 3,445  lines ( 61% of Côte d'Ivoire's tariff) became duty  
free for imports from the EU . This resulted in 62.5% of Côte d'Ivoire's tariff being duty free, 
corresponding to 62.9% of its total imports from the EU  (during 2013-2015) . In 2017 , 
150 additional tariff lines became duty free, bringing to 65.2 % the share of Côte d'Ivoire's tariff 
which was duty free for imports from the EU, corresponding to 67 % of Côte d'Ivoire's total imports 
from the EU . Further tariff lines will become duty free in 2018, 20 21, 2022, and 2023 . In 2023 , 
which corresponds to Côte d'Ivoire's full implementation of its tariff elimination programme, 88.7% 
of its tariff will be duty free for imports from the EU , with 11.3% of the tariff remaining du tiable, 
corresponding to 640 (ten-digit) tariff lines and representing 19.8% of Côte d'Ivoire's imports from 
the EU  (during 2013 -2015).  
                                                
22 Products falling in category  D are exempt from liberalization to protect sensitive sectors and maintain 
fiscal revenues. They include cotton, pearls and precious stones, textiles products, olive oil and table olives, 
meat, crustaceans, milk and products thereof, coffee, cocoa, tobacc o, fruit, cement, beauty and make -up 
preparations, rubber and article thereof, and motor vehicles. Duty rates applying to these products may vary 
from 5% to 20%.  
23 As already indicated, the EU autonomously applied its tariff commitments provisionally on 
1 January  2008 (see paragraph 2.3 above).  WT/REG258/1  
- 12 - 
  Table 3.3 Côte d'Ivoire: t ariff elimination commitments under the Agreeme nt and 
corresponding average trade  
Duty phase -out period  Number of 
lines  % of total lines in 
Côte d'Ivoire's  
tariff schedule  Value of 
Côte d'Ivoire's 
imports from EU  
(2013 -2015)  
€ million  % of 
Côte d'Ivoire's 
total imports 
from  EU 
2013 -2015  
MFN (2016)  87 1.5 190.7  7.6 
2016 3,445  61.0 1,379.9  55.2 
2017 150 2.7 104.9  4.2 
2018 990 17.5 203.1  8.1 
2021 30 0.5 24.9 1.0 
2022 65 1.2 56.0 2.2 
2023 238 4.2 46.6 1.9 
Remain dutiable  640 11.3 495.7  19.8 
Total  5,645  100.0  2,501.8  100.0  
Note:  Based on the HS 2002 nomenclature.  
Source:  WTO estimates based on data from Côte d'Ivoire  authorities.  
 
3.17.   Table 3.4 shows Côte d'Ivoire's  tariff elimination, by HS section . The 640 lines that will 
remain subject to duties once imp lementation is completed in 2023  are found in most sections24 
with final average tariffs on the dutiable products at between 9.5% and 20 %, except where the 
basic duties are revised on the basis of the ECOWAS CET in acco rdance with Article 15 
(see paragraph 3.7 above) . 
Table 3.4 Côte d'Ivoire : tariff elimination under the Agreement, by HS Section  
HS Section  MFN 
Average  
% No. of 
lines  
MFN 
duty-free 
lines in 
2016  Number of additional duty -free lines  
under the Agreement  
Remain 
dutiable  
Avg. final 
tariff 
(dutiable)  2016  
2017  
2018  
2021  
2022  
2023  
I 17.3 240  162  21  2 6 49 17.7 
II 13.5 323  202  66    55 11.5 
III 15.1 56  6  2  4 2 42 13.3 
IV 18.5 229  118 3 21 1  9 77 15.7 
V 5.8 176 6 142      28 9.5 
VI 7.2 838 51 727 11 30 4  5 10 11.0 
VII 10.8 227 2 191 1 14 1 1 1 16 18.8 
VIII 12.1 76  53 3 20     0.0 
IX 12.2 86  86       0.0 
X 9.8 151 14 111 2 16    8 13.8 
XI 17.1 868 1 111 56 470  1 11 218 15.3 
XII 17.7 57  8 11 38     0.0 
XIII 17.0 155  151  3    1 20.0 
XIV 10.7 53 1 2      50 10.8 
XV 12.7 630  423 25 122 4  26 30 14.3 
XVI 8.8 818 1 646 32 133 1   5 11.0 
XVII 9.7 221 3 108 1  12 30 17 50 15.7 
XVIII 11.2 242 8 182    1 51  0.0 
XIX 15.5 60     3 26 31  0.0 
XX 18.7 132  9 5 34 4  79 1 20.0 
XXI 20.0 7  7       0.0 
Total  12.2 5,645  87 3,445  150 990 30 65 238 640 14.4 
Note:  Based on the HS 2002 nomenclature . 
Source:  WTO estimates based on data from Côte d'Ivoire  authorities.  
                                                
24 With the exception of Sections VIII, IX, XII, XVIII, XIX, and XXI.  WT/REG258/1  
- 13 - 
  3.18.   Chart 3.1  shows the average MFN and preferential rates for products remaining subject to 
duties once the Agreement is implemented . While t he duties remaining are at the same level as 
MFN rates  for most industrial products (Chapters 25 -96), additional preferences ar e provided by 
Côte d'Ivoire to imports from the EU for some agricultural Chapters (notably Chapters 2, 4, 15, 17 
and 18) . The highest average tariffs for lines remaining dutiable are not above 20 %, except where 
the basic duties are revised on the basis of the ECOWAS CET in accordance with A rticle 15 
(see paragraph 3.7 above).  
Chart 3.1 Côte d'Ivoire : average of dutiable rates, by HS Chapter  
 
Based on the HS 2002 nomenclature.  
Sourc e: WTO estimates based on data provided by Côte d'Ivoire authorities.  
3.1.4   Tariff rate quotas  
3.19.   Annex 1 of the Agreement provides , inter alia , for the application of tariff rate quotas 
(TRQs) on imports of sugar originat ing in Côte d'Ivoire into the EU . Imports of sugar (HS 1701) 
from Côte d'Ivoire are admitted duty  free under the Agreement (Article 4, Annex 1) . However, 
during the period 1 October  2009 to 3 0 September  2015, the EU  was authorized to increase 
customs duties up to the MFN applied rate when sugar from Côte d'Ivoire was imported in excess 
of the following quantities, and this was deemed  to cause a disruption in the EU  sugar market 
(Article 5(a), Annex 1):  
a. 1.38 million  tonnes in the marketing year 2009/2010 for products originating in non -least 
developed country (LDC) ACP cou ntries .25 The quota was to be  increased to 
1.45 million  tonnes in marketing year 2010/2011 and to 1.6  million  tonnes in the following 
four marketing years ; and 
b. 3.5 million  tonnes in a marketing year for products originating in all ACP States signatories 
to the Cotonou Agreement (LDC and non -LDC).  
 
3.20.   The imposition of the MFN applied rate was to be  terminate d at the end of the marketing 
year during which it was introduced (Article 5(c)).  
3.21.   Also, between 1 October  2009 and 3 0 September  2012, no preferential import  licence was 
to have been  grante d unless the importer undertook  to purchase sugar at a price not lower than 
90% of the reference price set by the EU  for the relevant marketing year (Article 8, Annex 1).  
                                                
25 These are listed in Annex I to Regulation 1528/2007.  
0510152025303540
01
02
03
04
07
09
10
11
12
15
17
18
20
21
22
24
25
27
33
38
39
40
48
49
52
53
54
56
58
60
61
63
69
71
72
73
85
87
96Average Duty Rate (%)
HS ChapterPreferential MFNWT/REG258/1  
- 14 - 
  3.22.   Article 5 of Annex 1 foresaw that a ny measure taken by the EU  pursuant to that provision 
had to  be notified immediately to the EPA Committee and be subject to period ic consultations 
(Article 5(d)  of Annex 1 ). The Parties note that the provision has not been applied to date.  
3.2  Rules of origin  
3.23.   Article 14  contai ns provisions on rules of origin . It states that  the Parties shall establish a 
reciprocal common regime governing the rules of origin by 3 1 July 2008 at the latest, based on the 
rules of origin set out in the Cotonou Agreement and providing for their simpl ification . The Parties 
note that the  reciprocal common regime has not been set up so far, but the matter  is currently 
being discussed between the Parties . Thus, if the Parties fail to agree , the applicable regime is, 
under the Agreement,  the most favourabl e to Côte d'Ivoire of either the current regime adopted by 
the EU or the improved rules established under the Cotonou Agreement . The Agreement also 
contains a review clause, with the common aim of simplifying the concepts and methods used to 
determine orig in in the light of the development objectives of Côte d'Ivoire and in line with those 
of West Africa.26 
3.3  Export duties and charges, and quantitative restrictions  
3.24.   Neither Party shall adopt any new customs duties on exports or charges with equivalent 
effect, nor shall duties applied before the entry into force of the Agreement be increased from the 
date of entry into force of the Agreement (Article 16) . Exceptions ar e provided for in the case 
Côte d'Ivoire justif ies the temporary introduction of export duties or charges with equivalent effect 
on a limited number of traditional go ods. Such justification may include  specific needs for income, 
protection for infant industr ies or environmental protection . Article 16 include s a review to take 
place three years after  the entry into force of the Agreement . The Parties note that no such export 
duty has been introduced so far.  
3.25.   Under Article 18 , the Agreement foresees the elimination of all prohibition  or restriction on 
export s affecting trade between the Parties, except fees and other charges covered under 
Article  11. 
3.4  Regulatory Provisions of the Agreement  
3.4.1   Standards  
3.26.   Chapter 4 of Title III contains disciplines on technical barriers to trade (TBT) and sanitary 
and phytosanitary measures (SPS).  
3.27.   In accordance with the fact that the financial provisions of the Cotonou Agreement continue 
to apply in parallel and as a support to the Agreement, t he Parties agree to cooperate with a view 
to improving the quality and competitiveness of priority products for Côte d'Ivoire and acces s to 
the EU market, including through assistance measures, particularly those of a financial nature .27 
The Parties also agree to cooperate w ith the international standardiz ation bodies, including with 
the aim of facilitating the participation of Ivorian rep resentatives in the meetings of these bodies 
(Article 42).  
3.28.   The authorities of the Parties responsible for the implementation of the measures set out in 
Chapter 3 are identified in Appendix II to the Agreement.  
Sanitary and phytosanitary measures  3.4.1.1   
3.29.   The Partie s reaffirm their rights and obligations under the WTO SPS Agreements, as well as 
under the International Plan Protection Convention (IPPC), the Codex Alimentarius and  the World 
Animal Health Organis ation (OIE) (Article 36).  
                                                
26 The Parties note that in the context of the regional negotiations, they had decided that t he Protocol 
on Rules of Origin of the West African EPA would possibly apply to the interim agreements concluded, 
respectively, between the EU and Ghana, and between the EU and Côte d'Ivoire. This is being taken into 
account in the current discussions on th e common regime.  
27 Fields connected with such assistance measures are identified in Article 43.  WT/REG258/1  
- 15 - 
  3.30.   In relation to importing conditi ons, the Parties may, on a case by case basis, identify and 
put forward areas with an established sanitary and phytosanitary status, with reference to Article 6 
of the WTO SPS Agreement ("Adaptation to Regional Conditions, Including Pest - or Disease -Free 
Areas and Areas of Low Pest or Disease Prevalence"), and to inform each other of , inter alia , the 
epidemiological surveillance of animal diseases, of the appearance of dangerous parasites, as well 
as of the application of the pest - or disease -free areas principle . They will also exchange 
information on other areas which are of potential importance for their trade relations, including 
food safety issues, animal or plant diseases, or other noteworthy events relating to p roduct safety 
(Articles 40 and 41).  
Technical barriers to trade  3.4.1.2   
3.31.   The Parties reaffirm their rights and obligations under the WTO TBT Agreement (Article 36) . 
They, moreover , shall inform each other of any changes to their technical regulations for the 
products  concerned . The Parties also agree to exchange information with the aim of cooperation to 
ensure that their products comply with the technical regulations and standards subject to which 
they may access each other's markets.  
3.4.2   Safeguard mechanisms  
3.32.   Chapter 2 governs the use of trade defence ins truments . Article 24  refers, inter alia , to the 
use of global safeguard measures, while Article  25 establishes the applicable disciplines for 
bilateral safeguard measures  under the Agreement . Article 26 contains the Parties' agreement to 
cooperate on trade  defence instruments, including through the facilitation of assistance measures.  
Global safeguards  3.4.2.1   
3.33.   Each Party retains its rights and obligations under Article XIX of GATT 1994 and the WTO 
Agreement on Safeguards .28 The Agreement states that , for a period of  five years from the date of 
entry into force of the Agreement  (3 September  2016), the EU shall exclude imports fro m 
Côte d'Ivoire from all measures taken pursuant to Article XIX of GATT 1994, the Agreement on 
Safeguards and Article 5 of the WTO Agreement on Agriculture (Article 24 ).29 A re-examination of 
the implementation of these provisions in the light of the development needs of Côte d'Ivoire, is 
provided for  to determine whether the five -year period of application  should be extended . 
3.34.   The dispute settle ment mechanism established by the Agreement is not available to the 
Parties in relation to t he implementation of Article s 23 and  24. 
Bilateral safeguards  3.4.2.2   
3.35.   Disciplines on bilateral safeguard me asures are contained in Article  25. 
3.36.   A bilateral safeguard measure  may be applied for a limited duration  as may be necessary to 
prevent or remedy (a) serious injury  to the domestic industry of similar or directly competitive 
products in the territory of the importing Party ; (b) disruptions in a sector of the economy ; 
or (c) disruptions in the markets for similar or directly competitive agricultural products or of the 
mechanisms regulating these markets in the territory of the importing Party . With respect to 
products originating in Côte d'Ivoire that are imported in one o r more outermost regions of the EU, 
and in such increased quantities and under such conditions as to cause or threaten to cause one of 
the above -mentioned situations, the EU may take surveillance or safeguard measures limited to 
the region(s) concerned . While the same is applicable for Côte d'Ivoire against a product 
originating in the EU, in addition, it may also take safeguard measures to protect against 
disturbances to one of its infant industr ies producing similar or directly competitive products . This 
particular provision is applicable for a period of ten years fro m the date of entry into force of the 
Agreement and is subject to a possible extension after that period upon agreement between the 
Parties.  
                                                
28 For the purpose of determining the origin of anti -dumping and countervailing measures, the 
non-preferential rules of origin of the Parties would apply.  
29 The Parties note that no such measure has been applied to date.  WT/REG258/1  
- 16 - 
  3.37.   Such a measure may consist of either (i) a suspens ion of any further reduction of the 
customs duty on imports applicable for the product concerned, as provided for by the Agreement ; 
(ii) an increase in the customs duty on the product concerned up to a level not exceeding the 
customs duty applied to other WTO Members ; and (iii) the introduction of tariff quotas on the 
product concerned.  
3.38.   The total period of application of a bilateral safeguard measure shall be two years, with a 
possible extension of two years. This means that the period of application, inclu ding the period of 
initial application and any extension thereof, shall not exceed four years . However, with respect to 
safeguard measures applied by Côte d'Ivoire or by the EU when such a measures is limited to the 
territory of one or more of its outermos t regions, the measure may be applied initially  for 
four years, with a possible extension of four more years . The safeguard measures which exceed 
one year shall be accompanied by clear evidence of a progressive move towards eliminating the 
causes of the da mage and disruptions and the measures at the latest by the end of the established 
period . Only in exceptional circumstances, and subject to the assessment of the EPA Committee, 
can a safeguard measure be applied to a product which has previously been subje ct to such a 
measure for a period of at least one year from the date of expiry of this measure.  
3.39.   Paragraph 7 of Article 25 defines the procedural steps to be followed by either Party in the 
context of applying bilatera l safeguard measures, including with re spect to the imposition of 
provisional measures.  
3.40.   The WTO Agreement shall not be invoked to prevent a Party from adopting bilateral 
safeguard measures.30 
Measures to safeguard the balance  of payments  3.4.2.3   
3.41.   The Agreement does not contain any  specific provision  on m easures for 
balance -of-payment s purposes.  
3.4.3   Anti-dumping and countervailing measures  
3.42.   Article 23  contains disciplines related to  anti-dumping and countervailing measures.  
3.43.   While recognizing that the relevant WTO agreements may apply with respect to any 
above -mentioned measure tha t may be taken by a Party against a good from the other Party31, 
before imposing definitive anti -dumping or countervailing measures, the Parties shall consider the 
possibility of constructive solutions, such as those provided for in the  relevant WTO agreements . In 
particular, they may hold appropriate consultations to this end . Article 23 also requests the EU to 
notify Côte d'Ivoire of the receipt of a sufficiently  documented complaint before opening an 
inquiry.  
3.44.   The dispute settlement me chanism established by the Agreement ( Title V ) is not applicable 
to the Parties for the provisions related to anti -dumping and cou ntervailing measures . 
3.4.4   Subsidies and State -aid 
3.45.   Matters related to the payment of subsidies to national producers, shall be refe rred by the 
Parties to the WTO (paragraph 6 of Article 19).  
3.4.5   Customs -related procedures  
3.46.   The general discipline s on customs regime and trade facilitation are set out in Chapter 3, 
where the Parties assume general obligations on customs  and administrative cooperation . They 
agree to reduce, simplify and standardize formalities and documents required by customs and 
other relevant authorities, and to provide "efficient, prompt and non -discriminatory" procedures 
                                                
30 The parties note that no bilateral safeguard measure has been adopted since the entry into force of 
the Agreement.  
31 For the purpose of determining the origin of anti -dumping and countervai ling measures, the 
non-preferential rules of origin of the Parties would apply.  WT/REG258/1  
- 17 - 
  enabling the right of appeal . Goods in transit to or from their respective territories shall be treated 
no less favourably than domestic goods and any restriction shall be applied in a 
"non-discriminatory, proportional and uniform manner" (Article 29).  
3.47.   The Parties commit  to strengthen  cooperation in customs issues and facilitating trade  to 
assist in implementing the Agreement , while  the legitimate objectives of public policy, including 
those in relation to security and fraud prevention, shall not be compromised in any way  
(Article  27). They identify areas of customs and administrative cooperation as well as on customs 
and trade facilitation in Articles 28 and 35 . 
3.48.   Moreover, special provisions on administrative cooperation foresee that when a Party 
obtains proof from objective information  of a lack of administrative cooperation and/or 
irregularities or fraud, it may temporarily suspend the preferential treatment granted to the 
product(s) concerned . Article 21 states the conditions applicable to the temporary suspension . 
Consultation s in the EPA Committee established under Article 73 are mandatory in such cases . 
Temporary suspension is possible when an acceptable solution cannot be found . Moreover, a notice 
for importers in a Party's Official Journal must be published  at the same time as the  notification to 
the EPA Committee is made.  
3.49.   In the event of an error on the part of the competent authorities in the management of the 
preferential export systems, and in particular in the application of the provisions concerning the 
definition of the term  "originating products" and the administrative cooperation methods, where 
this error has consequenc es on imports and exports, the P arty suffering these consequences can 
ask the EPA Committee to examine the possibilities of adopting all appropriate measures  in the 
aim of remedying the situation (Article 22).  
3.50.   Chapter 3  under Title III  also contains discipl ines on the relations of the Par ties with the 
business community (Article 30), and the continuation of customs and trade facilitation 
negotiations, as part of the negotiation of a global EPA within a regional framework (Article 33).  
3.51.   With respect to the determination of customs values, the Parties agree that Article VII of 
GATT 1994 and the WTO Agreement on its implementation shall govern the customs valuation  
rules applied to trade between them . They shall also cooperate with a view to taking a common 
approach to issues relating to customs valuation (Article 31).  
3.52.   The Protocol on Mutual Administrative Assistance , attached to the Agreement, obliges  the 
Parties t o provide mutual assistance, either upon request or at their own initiative . In the first 
case, the requested authority must provide the applicant Party with information on whether a good 
has been properly imported to or exported from the Parties' territor ies. It must also ensure the 
surveillance of persons, goods and/or means of transport which could be in breach of customs 
legislation (Article 3, Protocol) . In case of spontaneous assistance, a Party may decide to provide 
information that it considers nece ssary for the correct application of customs legi slation (Article 4, 
Protocol) . According to Article 7 of the Protocol, the requested authority may act upon the request 
of other authorities or on its own by supplying information it already possesse s, by ca rrying out 
enquires or by arranging for them to be carried out . Authorized officers from one of the Parties 
may also be present at enquires carried out in other Party's territory . The Parties may refuse or 
subject to certain conditions the provision of ass istance if they consider that such assistance may : 
(a) prejudice the sovereignty of Côte d'Ivoire or of any EU member State ; (b) prejudice public 
policy, security or other essential interests ; or (c) disclose an industrial, commercial or 
professional secre t (Article 9 , Protocol ). 
3.53.   The Parties agree to push forward customs reforms aimed at trade facilitation in the region 
of West Africa (Article 32).  
3.54.   The Agreement establishes a Special Committee on C ustoms and Trade Facilitation  that is 
responsible for discuss ing all customs issues with a view to facilitating trade between the Parties 
and shall monitor the implementation and administration of Chapter 3  under Title III  as well as the 
implementation of the rules of origin  (Article 34 ). 
 WT/REG258/1  
- 18 - 
  3.4.6   Other regulations  
Food security  3.4.6.1   
3.55.   According to Article 20, where the implementation of the Agreement leads to difficulties 
regarding the availability of, or access to, foodstuffs necessary to ensure food security, and where 
the situation gives rise to or is likely to give rise  to major difficulties for Côte d'Ivoire, the latter 
may take appropriate measures in accordance with the procedures laid down in Article 25 (bilateral 
safeguards).32 
3.5  Sector -specific provisions of the Agreement  
3.5.1    Sugar33 
3.56.   Annex 1  to the Agreement , containing t he EU's tariff commitments, includes  specific 
disciplines applicable to sugar . Although the EU committed to the elimination of all customs duties 
applicable to products from Côte d'Ivoire on the da te of entry into force of the Agreement , in the 
case of products of tariff heading 1701 (sugar cane or beet sugar and chemically pure sucrose in 
solid form)34 such elimination was agreed to take effect only on 1 October  2009. The Parties 
agreed  that the provisions of Protocol 3 on ACP Sugar of the C otonou Agreem ent (the "Sugar 
Protocol"), had to remain applicable until 3 0 September  2009.35 
3.57.   During the period between 1 October  2009 and 3 0 September  2015, the Agreement sets 
two levels above which the EU sugar market is deemed to be disrupted . While p roducts classifie d 
under HS tariff heading 1701 originating in Côte d'Ivoire could enter duty free into the EU market 
from 1 October  2009 onwards , in case of such a disruption, the EU was entitled to  impose the 
applied MFN duty on these  products .36 The quantities , expressed  in white sugar equivalent,  
triggering the imposition of a TRQ are defined under indents (i) and (ii) of paragraph 4, letter (a) 
of Annex 1 .37 Imports of products of tariff heading 1701 originating in any signatory West African 
State with an LDC status shall not be subject to above -mentioned TRQs.  
3.58.   From the end of the transitional period ( 1 October  2015) on, the disciplines on bilateral 
safeguards (Article 25) apply to sugar . Nevertheless, disruption in the market for products of tariff 
heading 1701 may b e deemed to arise in situations where the average EU price of white sugar falls 
during two consecutive months below 80 % of the average EU price for white sugar prevailing 
during the previous marketing year.  
3.59.   During the period from 1 January  2008 and 3 0 September  2015, and in addition to the 
above -mentioned disciplines specifically applicable to sugar, the Agreement establishes a special 
surveillance mechanism for certain processed agricultural products with potentially high sugar 
content38 to ensure that the se arrangements were not being circumvented . This mechanism is 
aimed at checking whether "cumulative" imports of one or more of those products has increased 
                                                
32 The Parties note that this provision has not been applied to date.  
33 See also sections 3.1.3.1 (on EU's tariff commitments), and 3.1.4 (on TRQs) above.  
34 No import licence we re to be granted with regard to products to be imported, unless the importer 
undertook to purchase such products at a price at least equal to the guaranteed prices fixed for sugar imported 
into the EU under the Sugar Protocol. Moreover, between 1  October  2009 and 30  September  2012, 
no preferential import licence were to be granted unless the importer undertook to purchase such products at a 
price not lower than 90% of the reference price set by the EU for the relevant marketing year.  
35 Which was the case. M oreover, an EU Council Decision to denounce the Sugar Protocol was adopted 
with effect from 1  October  2009. The Decision was taken without discussion at a meeting of the 
Competitiveness Council. See Council of the European Union's document 13345/07 (Press 213), dated 
28 September  2007. With respect to the last applicable year of the Sugar Protocol, the Agreement provides 
that the delivery period 2008/9  had to last from 1  July 2008 to 30  September  2009. Moreover, the guaranteed 
price for that period had to b e decided following the negotiations that were provided for in Article 5(4) of the 
Sugar Protocol.  
36 The imposition of the applied MFN duty shall cease at the end of the marketing year during which it is 
introduced.  
37 (i) 3.5 million tonnes in a marketing year for products originating in all ACP States signatories to the 
Cotonou Ag reement (LDCs and non -LDCs) ; and (ii) 1.38 million tonnes (to be increased in the following years) 
in the marketing year 2009/2010 for products originating in non -least developed country (LDC) ACP countries . 
38 Products of HS tariff headings 1704.90.99, 1806.10.30, 1806.10.90, 2106.90.59, and 2106.90.98. 
See also the section below on Cocoa.  WT/REG258/1  
- 19 - 
  by more than 20 % in volume during 12 consecutive months compared to annual average imports 
over the previous three 12 -month periods . When the above mentioned level is reached, the EU will 
analyse the pattern of trade, the economic justification and the sugar content of such products and 
if it concludes that such imports are used to circumvent the tariff rate quota on sugar (see above), 
it may suspend the preferential treatment and reintroduce the specific MFN  duty applied on those 
imports . The surveillance mechanism is currently no longer in force.  
3.60.   As an exception to the liberalization process, exports  of sugar from Côte d'Ivoire into the 
French Overseas Departments shall be excluded from the se provisions . This exception is applicable 
for an initial period of ten years that maybe extended for a further ten years unless the Parties 
agree otherwise.  
3.5.2   Rice 
3.61.   Import duties applied by the EU to rice (HS 1006) originating in Côte d'Ivoire had to be 
eliminated as from 1 January  2010, with the exception of import duties on the products of 
subheading 1006.10.10, which had to be eliminated as from 1 January  2008. The Parties confirm 
that these provisions have been applied.  
3.5.3   Bananas  
3.62.   The EU's tariff elimination commitment shall not apply to bananas (HS 0803.00.19 ) 
originating in Côte d'Ivoire and released for free circulation in the outermost regions of the EU . 
This prov ision is applicable for a period of ten years  starting on the date of entry into force of the 
Agreement ( 3 September  2016). This period shall be extended for a further ten years unl ess the 
Parties agree otherwise (paragraph 9 of Annex 1).  
4  GENERAL PROVISION S OF THE AGREEMENT  
4.1  Transparency  
4.1.  The Agreement contains a number of provisions requesting a Party to notify actions or 
measures it takes and/or to consult with the other Party . However, the Agreement does not 
contain any section or provision specifically covering transparency.  
4.2.  The Parties nevertheless agree to cooperate and negotiate a global EPA in accordance with 
the relevant WTO provisions between the EU and West Africa as a whole, including provisions on 
the protection of personal data (Article 44).  
4.2  Current payments and capital movements  
4.3.  Title IV contains the Parties' commitments with respect to cooperation in, inter alia , current 
payments and capital movements . In particular, the Parties shall take all necessary measures in 
order to encourage the neg otiation and earliest possible conclusion of a global EPA in accordance 
with the relevant WTO provisions between the EU and West Africa as a whole in the 
above -mentioned areas, inter alia . 
4.3  Exceptions  
4.4.  Exceptions are covered by  Title VI . 
4.3.1   General exceptions  
4.5.  Article 68 lays out the general exceptions to the Agreement along the lines of those in 
Article  XX of the GATT 1994.  
4.3.2   Security exceptions  
4.6.  Article 69 sets out general exceptions relating to security concerns that are similar to those 
found in Article XXI of the GATT 1994.  WT/REG258/1  
- 20 - 
  4.3.3   Taxation  
4.7.  Under Article 70, the Parties are not prevented from distinguishing, in the application of their 
fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to 
their place of domicile or the pl ace where their capital is invested . They may also adopt or enforce 
any measures aimed at preventing the avoidance or evasion of taxes . The Agreement shall not 
affect any rights and obligations of the Parties under any tax conventions . In the event of 
inconsistency between the Agreement and any such tax convention, the latter shall prevail.  
4.4  Accession and withdrawal  
4.8.  The Agreement contain s a provision on accession of new Member States to the EU  
(Article  77). Any new Member State of the EU shall accede to the Agreement from the date of its 
accession to the EU by means of a clause to that effect in the act of accession . Upon review of the 
accession of new Member States of the EU on the Agreement, the EPA Committee may decide on 
any transitional measures or amend ments which may be necessary.  
4.9.   Termination is governed by Article 75. Either Party may give written notice to the other of its 
intention to denounce the Agreement . Denunciation shall take effect six months after notification 
to the other Party . The Agreeme nt shall be superseded by a global EPA concluded at regional level 
with the EU on the date of its entry into force . In this case, the Parties shall endeavour to ensure 
that the global EPA at regional level preserves mos t of the benefits obtained by Cô te d'Ivoire under 
the Agreement.  
4.5  Institutional framework  
4.10.   The Agreement provides for the establishment by the Parties , within three months from the 
date of the signature of the Agreement, of an EPA Committee responsible for the administration of 
the Agreement's provisions and for the achievement of its objectives (Article 73).39 
4.11.   The EPA Committee meetings may be open to third parties . The West African Economic and 
Monetary Union (WAEMU) and ECOWAS Commissions may also be invited to the EPA Committee 
meetings, in a ccordance with their internal procedures .40 
4.12.   The Agreement also establishes a special committee on customs and trade facilitation 
(Article 34).  
4.6  Dispute settlement  
4.13.   Disputes concerning the interpretation and application of the Agreement, with the exception 
of the provisions related to the partnership for development (Title II) , and unless otherwise 
provided  in the Agreement , are governed by Title V of the Agreement (A rticle 46) . However, i n the 
event of disputes between the Parties concerning the financin g of cooperation on development, 
dispute settlement would be subject to the procedures set out in Article 98 of the Cotonou 
Agreement . Disputes arising with respect to  anti-dumping and countervailing measures or with 
global safeguard measures are not subject  either  to the dispute settlement mechanism established 
under title V.  
4.14.   The Agreement provides for the settlement of commercial disputes through consultation  
(Article  47), mediation  (Article 48) , or arbitration  (Articles 49 through 64) . The Parties may , 
nevertheless  agree , at any time, on a mutually satisfactor y solution by notifying the 
EPA Committee of any such solution  (Article 5 8). 
4.15.   Recourse to the dispute settlemen t provisions under the Agreement shall be without 
prejudice to any possible action in the WTO framework .41 Moreover, the arbitration authorities 
                                                
39 The Parties note that the EPA Committee met on 4 and 5  April 2017 in Abidjan. It did not ad opt any 
decision. The Committee's final communiqué is available 
(http://trade.ec.europa.eu/doclib/docs/2017/october/tradoc_156332.pdf ) 
40 The Parties note that the two Commissions were invited to the first meeting of the EPA Committee. 
Only the ECOWAS Commission was represented.  WT/REG258/1  
- 21 - 
  under the Agreement shall not deal with disputes relating to the rights and obligations of each 
Party pursuant to the WTO Agreement . While the Agreement provides for forum shopping between 
the dispute settlement mechanism established by the Agreement and t he WTO dispute settlement 
mechanism, once a Party has initiated dispute -settlement procedures in one forum, it may not 
initiate a similar procedure for the same measure in the other forum before concluding the first 
procedure.  
4.16.   The Agreement's dispute settl ement provisions are illustrated in Chart 4.1. They provide for 
consultations and/or the intervention of a mediator . If consultations and/or meditation are not 
conclusive, the complaining Party may request the establishment of an arbitration panel . The 
arbitrators are to be selected from a list of candidates who are not nationals of either Party and 
possess specialist knowledge or experience of matters covered by the Agreement . The panel's 
ruling shall be submitted to the Parties within 150  days following i ts establishment  and under no 
circumstances later than 180 days .42 The Parties are not required to make the Panel Ruling public.  
4.17.   Section II of Title V contains the disciplines and procedures applicable with respect to 
achieving compliance with the arbitrati on panel ruling . It clarifies the notion of reasonable 
time-limit for compliance ; foresees the possibility of a re -examination of the measures taken to 
achieve compliance ; and governs the use of temporary remedies in the event of non -compliance, 
and the ex amination of the compliance measures following on from the adoption of appropriate 
measures . Title V's common provisions relate to reaching a mutually satisfactory solution ; 
applicable rules of procedures ; general and technical information that may be requ ested by the 
arbitration panel ; language of submissions by the Parties ; applicable rules of interpretation of the 
provisions of the Agreement ; and modalities for the drafting and adoption of arbitration panel 
rulings.  
                                                                                                                                                  
41 Article 65 governs the links between the disputes settlement provisions under the Agreement and the 
WTO obligat ions. Moreover, the Agreement does not prevent a Party form applying the suspension of 
obligations authorised by the WTO Disputes Settlement Understanding.  
42 In urgent situations, a 75 -day time -limit is established, with a possible extension of 15 days.  WT/REG258/1  
- 22 - 
  Chart 4.1 Specific Dispute Settlement Mechanism established by the Agreement  
 
4.7  Relationship with other agreements concluded by the Parties  
4.18.   The Parties agree that the Agreement does not require them to act in a man ner inconsistent 
with their WTO obligations.  
4.19.   With the exception of the articles on development cooperation in Title II of Part III of the 
Cotonou Agreement43, in the event of any inconsistency between the provisions of the Agreement 
and the provision of Title II of Part III of the Cotonou Agreement, the provisions of the Agreement 
shall prevail . The Agreement shall not be construed as preventing the adoption by the EU or by 
Côte d'Ivoire of measures, including trade measures, deemed appropriate and provid ed for in 
Articles 11b44, 9645 and 9746 of the Cotonou Agreement (Article 80).  
4.20.   According to Article 44, the Parties were to  adopt all appropriate measures with a view to 
encouraging the conclusion of a global EPA between the EU and West Africa before the end of 
2008.  
4.21.   Table 4 .1 below shows the Parties' RTAs, notified and non -notified, other than the 
Agreement.  
 
                                                
43 Title II of Part III of the Cotonou Agreement contains disciplines on economic and trade cooperation.  
44 Article 11b of the Cotonou Agreement contains disciplines on peace -building policies, and conflict 
prevention and resolution.  
45 Article 96 of the Cotono u Agreement contains disciplines on consultation procedure and appropriate 
measures as regards human rights, democratic principles and the rule of law.  
46 Article 97 of the Cotonou Agreement contains disciplines on consultation procedure and appropriate 
measures as regards corruption.  
Source:  WTO Secretariat based on the Agreement.  
Consultations (Art. 47)  
Establishment of an 
arbitration panel  
Proceedings (Art. 51)  
Panel Report  
(Temporary) suspension of 
benefits by complaining Party 
(Art. 56)  
Compliance review  
Implementation of the Final 
Report (Art. 53 -54) 
Ruling by the Panel on the level of compensation or of the 
suspension  (Art. 57)  
Non-implementation  
Compensation agreed 
between the Parties  
Mediation (Art. 48)  WT/REG258/1  
- 23 - 
  Table 4.1 EU and Côte d'Ivoire : participation in other RTAs (notified and non -notified in 
force), as of 1 October  2017 
RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
EUROPEAN UNION  
EU - Canada  21-Sep-17 Goods & Services  2017 GATT Art . XXIV & GATS Art . V 
EU - Colombia and Peru - 
Accession of Ecuador  01-Jan-17 Goods & Services  2017 GATT Art . XXIV & GATS Art . V 
EU - Ghana  15-Dec-16 Goods  2017 GATT Art . XXIV 
EU - SADC  10-Oct-16 Goods  2017 GATT Art . XXIV 
EU - Georgia  01-Sep-14 Goods & Services  2014 GATT Art . XXIV & GATS Art . V 
EU - Republic of Moldova  01-Sep-14 Goods & Services  2014 GATT Art . XXIV & GATS Art . V 
EU - Cameroon  04-Aug-14 Goods  2009 GATT Art . XXIV 
EU - Ukraine  23-Apr-14 Goods & Services  2014 GATT Art . XXIV & GATS Art . V 
EU - Central America* 01-Aug-13 Goods & Services  2013 GATT Art . XXIV & GATS Art . V 
EU - Colombia and Peru and 
Ecuador  01-Mar-13 Goods & Services  2013 GATT Art . XXIV & GATS Art . V 
EU - Eastern and Southern Africa 
States Interim EPA  14-May-12 Goods  2012 GATT Art . XXIV 
EU - Republic of Korea  01-Jul-11 Goods & Services  2011 GATT Art . XXIV & GATS Art . V 
EU - Serbia  01-Feb-10 
01-Sep-13 Goods  
Services  2010 
2013 GATT Art . XXIV 
GATS Art . V 
EU - Papua New Guinea / Fiji  20-Dec-09 Goods  2011 GATT Art . XXIV 
EU - CARIFORUM States EPA  01-Nov-08 Goods & Services  2008 GATT Art . XXIV & GATS Art . V 
EU - Bosnia and Herzegovina  01-Jul-08 
01-Jun-15 Goods  
Services  2008 
2016 GATT Art . XXIV 
GATS Art . V 
EU - Montenegro  01-Jan-08 
01-May-10 Goods  
Services  2008 
2010 GATT Art . XXIV 
GATS Art . V 
EU - Albania  01-Dec-06 
01-Apr-09 Goods  
Services  2007 
2009 GATT Art . XXIV 
GATS Art . V 
EU - Algeria  01-Sep-05 Goods  2006 GATT Art . XXIV 
EU - Egypt  01-Jun-04 Goods  2004 GATT Art . XXIV 
EU - Lebanon  01-Mar-03 Goods  2003 GATT Art . XXIV 
EU - Chile 01-Feb-03 
01-Mar-05 Goods  
Services  2004 
2005 GATT Art . XXIV 
GATS Art . V 
EU - Jordan  01-May-02 Goods  2002 GATT Art . XXIV 
EU - San Marino  01-Apr-02 Goods  2010 GATT Art . XXIV 
EU - The former Yugoslav 
Republic of Macedonia  01-Jun-01 
01-Apr-04 Goods  
Services  2001 
2009 GATT Art . XXIV 
GATS Art . V 
EU - Mexico  01-Jul-00 
01-Oct-00 Goods  
Services  2000 
2002 GATT Art . XXIV 
GATS Art . V 
EU - Israel  01-Jun-00 Goods  2000 GATT Art . XXIV 
EU - Morocco  01-Mar-00 Goods  2000 GATT Art . XXIV 
EU - South Africa  01-Jan-00 Goods  2000 GATT Art . XXIV 
EU - Tunisia  01-Mar-98 Goods  1999 GATT Art . XXIV 
EU - Palestinian Authority  01-Jul-97 Goods  1997 GATT Art . XXIV 
EU - Faroe Islands  01-Jan-97 Goods  1997 GATT Art . XXIV 
EU - Turkey  01-Jan-96 Goods  1995 GATT Art . XXIV 
European Economic Area (EEA)  01-Jan-94 Services  1996 GATS Art . V 
EU - Andorra  01-Jul-91 Goods  1998 GATT Art . XXIV 
EU - Syria 01-Jul-77 Goods  1977 GATT Art . XXIV 
EU - Norway  01-Jul-73 Goods  1973 GATT Art . XXIV 
EU - Iceland  01-Apr-73 Goods  1972 GATT Art . XXIV 
EU - Switzerland - Liechtenstein  01-Jan-73 Goods  1972 GATT Art . XXIV 
EU - Overseas Countries and 
Territories (OCT)  01-Jan-71 Goods  1970 GATT Art . XXIV 
EU - Kosovo  01-Apr-16 Goods  Not notified  WT/REG258/1  
- 24 - 
  RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
CÔTE D'IVOIRE  
West African Economic and 
Monetary Union (WAEMU)** 01-Jan-00 Goods  1999 Enabling Clause  
Economic Community of West 
African States (ECOWAS)  24-Jul-93 Goods  2005 Enabling Clause  
Community of Sahel -Saharan 
States (CEN -SAD) Not available  Goods  Not notified  
*  The notifications made in February  2013 (see WT/REG332/N/1 and S/C/N/680)  stated that : 
"Provisional application of the Agreement by all signatory parties is expected in the course of the 
second quarter 2013" ; Further notifications to confirm the dates of entry into force between the EU 
and Central American countries are awaited.  
** The notification made in October  1999 (WT/COMTD/N/11) indicated that the parties to the WAEMU 
were as follows : Benin, Burkina Faso, Côte d'Ivoire, Mali, Niger, Senegal and Togo.  
Source:  WTO Secretariat . 
4.8  Government procurement  
4.22.   The provisions of Article 19 (on national treatment of internal taxation and regulation) shall 
not apply to the laws, regulations, procedures or practices  relating to public procurement  
(paragraph 4 of Article 19) . The Parties agree to cooperate and negotiate a global EPA i n 
accordance with the relevant WTO provisions between the EU and West Africa as a whole, 
including provisions on government procurement (Article 44).  
4.9  Intellectual property rights  
4.23.   The Parties agree to take necessary measures and cooperate to encourage the n egotiation 
and earliest possible conclusio n of a global EPA , also covering IPRs matter,  between the  EU and 
West Africa as a whole (Article 44).  
4.10  Other  
4.10.1   Outermost regions of the EU  
4.24.   Article 74  contains disciplines that specifically apply to or benefit the outermost regions of 
the EU . In particular, taking account of the geographical proximity of the outermost regions of the 
EU and Côte d'Ivoire, the Parties shall endeavour to facilitate cooperation in all the areas covered 
by the Agreement . They will foste r the  joint participation of Côte d'Ivoire and the outermost 
regions in framework and specific programmes of the EU in the areas covered by the Agreement . 
Moreover, they shall ensure coordination between the different financial instruments of the 
EU cohesi on and development policies in the areas covered by the Agreement . Furthermore, the 
Agreement shall not prevent the EU from applying existing measures aimed at addressing the 
structural, social and economic situation of the outermost regions in accordance with 
Article  299(2) of the Treaty establishing the European Community.  
4.10.2   Competition  
4.25.   Article 44 on cooperation and negotiation of  a global EPA between th e EU and West Africa as 
a whole  also refers to  competition . 
4.10.3   Dialogue on financial issues  and cooperation in the fight against illegal financial 
activities  
4.26.   The Parties agree to foster dialogue a nd transparency and to share be st practices in the 
area of fiscal policy and administration (Article 78).  WT/REG258/1  
- 25 - 
  4.27.   The Parties commit  to preventing and combatting illegal, fraudulent and corrupt activities, 
money laundering and terrorist financing . They also agree to take  measures complying with 
international standards and to exchange  information and to cooperate  in the above -mentioned 
areas (Article 79).  
4.10.4   Development  
4.28.   Title I I of the Agreement addresses the "partnership for development" agreed upon by the 
Parties . It contains  discipline s governing  both financial and non -financial  cooperation established 
between the Parties . The Agreement, inter alia , reaffirms that the provisi ons of the Cotonou 
Agreement concerning economic and regional cooperation and integration shall be implemented 
with a view to maximi zing the benefits of the Agreement . This means that the financial provisions 
of the Cotonou Agreement continue to apply alon gside with the support specifically provided for 
under the Agreement  in Article 4 . Title II also contains provisions on the improvement of the 
business environment47 (Article 5), support for implementation of the rules (Article 6), an d the 
strengthening and  moderniz ing of productive sectors  (Article 7) . The Parties also agree to establish 
in-depth dialogue on fiscal adjustment measures in order to ultimately ensure a balanced budget 
position for Côte d'Ivoire (Article 8), and to endeavour to cooperate in all international fora where 
issues relevant to their partnership are discussed  (Article 9).  
4.29.   Under  Title IV, the Parties also agree to cooperate and negotiate a global EPA in accordance 
with the relevant WTO provisions bet ween the EU and West Africa as a whole, including provisions 
on sustainable development  (Article 44).  
4.10.5   Services, e -commerce and  investment  
4.30.   Title IV contains the Parties' commitments with respect to cooperation in, inter alia , trade in 
services and e -commerc e; investment ; and current payments and capital movements . In 
particular, the Parties  shall take all necessary measures in order to encourage the negotiation and 
earliest possible conclusion of a global EPA in accordance with the relevant WTO provisions 
between the EU and West Africa as a whole in the above -mentioned areas, inter alia . 
4.10.6   Sustainable development  
4.31.   In Title IV the Parties also commit to including negotiations on sustainable development as 
part of a global EPA between the EU and West Africa.  
                                                
47 In this context, Côte d'Ivoire reaffirms its commitment to apply the provisions of the Treaty 
establishing the organization for the Harmonization of Business Law in Africa (OHADA).  WT/REG258/1  
- 26 - 
  ANNEX 1  
INDICATORS OF TRADE LIBERALIZATION UNDER  THE AGREEMENT  
EU 
1. Table A1.1 shows tariff liberalization by the EU  in relation to imports from Côte d'Ivoire  (by 
total, agricultural and non -agricultural products) . In 2016, the EU's average applied MFN rate was 
5.1% overall ( 4.4% for non -agricultural products and 9.1 % for agricultural products). 25.1 % of 
the EU's  tariff was  duty free on an MFN basis ; 26.8% of non-agricultural products and 19.1 % of 
agricultural products were duty free . As a result of the entry into force of the Agreement (2016), 
Côte d'Ivoire's  exporters enjoyed a rel ative margin of preference of 100 % vis-à-vis the prevailing 
MFN tariff  for both  non-agricultural and agricultural  goods . The share of duty free lines applicable 
to imports from Côte d'Ivoire  immediately at the entry into force of the Agreement was 99.8% 
(100% for agricultural products and 99.8 % for non -agricultural products) . 
Table A1. 1 EU: indicators of MFN tariff rates and preferential rates for imports from 
Côte d'Ivoire  
Origin of 
goods  Year  ALL PRODUCTS  Agricultural products a Non-agricultural products  
Average applied 
tariff  
Share of 
duty-free 
tariff lines 
(%) Average applied 
tariff  
Share of 
duty-free 
tariff lines 
(%) Average applied 
tariff  
Share of 
duty-free 
tariff lines 
(%) Overall 
(%) 
On dutiable 
(%) 
Overall 
(%) On 
dutiable 
(%) 
Overall 
(%) On 
dutiable 
(%) 
MFN 2016 5.1 7.0 25.1 9.1 12.7 19.1 4.4 5.9 26.8 
Côte d'Ivoire  2016 0.0 2.7 99.8 0.0 0.0 100.0  0.0 2.7 99.8 
a WTO definition.  
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data from the EU authorities and WTO -IDB. 
2. Table A1.2 gives an indication of additional market access in the EU  resulting from the entry 
into force of the Agreement for Côte d'Ivoire's  top 25 global e xports, which accounted for 85.4 % of 
its global exports in 2013 -2015; these corresponded to 81 lines of the EU's  tariff at the 
HS six-digit level (using the HS  2012) . In 2016, prior to the entr y into force of the Agreement, 
34 of these tariff lines already had (MFN) duty -free access to the EU's  market . With the entry into 
force of the Agreement, in 2016  all remaining 47 tariff lines, which were (MFN) dutiable, became 
duty free for exports from Côte d'Ivoire . 
Table A1. 2 EU: market access opportunities under the ag reement for Côte d'Ivoire's 
top 25 exports to the world  
Côte d'Ivoire's top export  products in 2013 -2015  Access Conditions to EU's import markets  
HS number and description of the product  Share in 
global 
exports 
(%) MFN 2016  No. of 
duty-free lines 
under the 
agreement  
2016  Average 
MFN 
applied 
rate (%)  No. of lines  
Duty free Dutiable  
180100  Cocoa  beans, whole or broken, raw 
or roasted  23.8 0.0 1   
271019  Medium oils and preparations, of 
petroleum or bituminous minerals, 
not containing biodiesel, n.e.s.  6.5 2.0 12 13 13 
890520  Floating or submersible drilling 
or production platforms  5.9 0.0 1   
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude  5.8 0.0 2   
180310  Cocoa paste (excl. defatted)  5.6 9.6  1 1 WT/REG258/1  
- 27 - 
  Côte d'Ivoire's top export  products in 2013 -2015  Access Conditions to EU's import markets  
HS number and description of the product  Share in 
global 
exports 
(%) MFN 2016  No. of 
duty-free lines 
under the 
agreement  
2016  Average 
MFN 
applied 
rate (%)  No. of lines  
Duty free Dutiable  
710812  other unwrought forms  5.6 0.0 1   
080131  Fresh or dried cashew nuts, in shell  5.0 0.0 1   
400122  Technically specified natural rubber 
(tsnr)  5.0 0.0 1   
271020  Petroleum oils and oils obtained from 
bituminous minerals (other than 
crude) and preparations not 
elsewhere specified or included, 
containing by weight 70% or more of 
petroleum oils or  of oils obtained 
from bituminous minerals, these oils 
being the basic constituents of the 
preparations, containing biodiesel, 
other than waste oils  4.5 2.2 3 5 5 
180400  Cocoa butter, fat and oil  3.1 7.7  1 1 
520100  Cotton, not carded or combed  2.2 0.0 2   
271012  light oils and preparations  1.9 3.9 2 10 10 
180200  Cocoa shells, hus ks, skins and other 
cocoa waste  1.8 0.0 1   
090111  Coffee (excl. roasted and 
decaffeinated)  1.0 0.0 1   
330499  Beauty or make -up preparations and 
preparations for the care of the skin 
(other than medicaments), incl. 
sunscreen or suntan preparations  0.9 0.0 1   
151190  Palm oil and its fractions, whether or 
not refined  0.9 9.5  4 4 
271600  Electrical energy  (optional heading)  0.9 0.0 1   
871000  Tanks and other armoured fighting 
vehicles, motorised, whether or not 
fitted with weapons, and parts of 
such vehicles  0.8 1.7  1 1 
080390  Fresh or dried bananas 
(excl.  plantains)  0.7 16.0  2 2 
210111  Extracts, essences and concentrates, 
of coffee  0.7 9.0  1 1 
151110  Crude oil  0.6 1.9 1 1 1 
271320  Petroleum bitumen  0.6 0.0 1   
392321  Of polymers of ethylene  0.6 6.5  1 1 
180500  Cocoa powder, not containing added 
sugar or other sweetening matter  0.6 8.0  1 1 
440729  Tropical wood specified in 
subheading note 1 to this chapter, 
sawn or chipped lengthwise, sliced 
or peeled, whether or not planed, 
sanded or end -jointed, of a thickness 
of >6 mm  0.5 1.7 2 6 6 
TOTAL  85.4  34 47 47 
Note:  Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on data from EU authorities, WTO -IDB and UNSD -Comtrade database.  WT/REG258/1  
- 28 - 
  Côte d'Ivoire  
3. Table A1.3 shows tariff liberalization by Côte d'Ivoire  in relation to imports from the EU  (by 
total, agricultural and non -agricultural products) . In 2016, Côte d'Ivoire's average applied MFN 
rate was 12.2% overall ( 11.7% for non -agricultural products and 15.3% for agricultural products). 
1.5% of Côte d'Ivoire's  tariff was duty free on an MFN basis ; 1.8% of non-agricultural products 
and no agricultur al products were duty free . As a result of the entry into force of the Agreement 
(2016),  and setting aside  the dates issue mentioned in paragraph 3.15 above,  EU exporters will 
enjoy  a relat ive margin of preference of 48 % vis-à-vis the prevailing MFN tariff ; 47% for 
non-agricultural goods and 54 % for agricultural products . The share of duty -free lines applicable to 
imports from the EU  immediately at the entry into  force of the Agreement was 62.6 % (55.8 % for 
agricultural products and 63.7% for non -agricultural products) . This share will further increase to 
reach 88.7% in 2023  (close to 72.2% for non -agricultural products and 91.4% for agricultural 
products)  when Côte d'Ivoire  will have fully implemented its tariff elimination programme.  
Table A1. 3 Côte d'Ivoire : indicators of MFN tariff rates and preferential rates for imports 
from EU  
Origin of 
goods  Year ALL PRODUCTS  Agricultural products a Non-agricultural 
products  
Average applied 
tariff  
Share of 
duty-free 
tariff lines 
(%) Average applied 
tariff  
Share of 
duty-free 
tariff lines 
(%) Average applied 
tariff  Share 
of 
duty- 
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) 
Overall 
(%) On 
dutiable 
(%) 
Overall 
(%) On 
dutiable 
(%) 
MFN 2016 12.2 12.4 1.5 15.3 15.3 0.0 11.7 11.9 1.8 
EU 2016 6.3 16.9 62.6 7.1 16.1 55.8 6.2 17.1 63.7 
 2017 6.1 17.4 65.2 7.1 16.2 56.2 5.9 17.7 66.7 
 2018 2.6 15.1 82.8 4.5 14.6 69.4 2.3 15.3 85.0 
 2019 2.6 15.1 82.8 4.5 14.6 69.4 2.3 15.3 85.0 
 2020 2.6 15.1 82.8 4.5 14.6 69.4 2.3 15.3 85.0 
 2021 2.6 15.4 83.3 4.5 14.7 69.6 2.3 15.7 85.6 
 2022 2.5 15.8 84.4 4.4 14.7 70.0 2.1 16.3 86.9 
 2023 1.6 14.4 88.7 4.0 14.3 72.2 1.2 14.5 91.4 
a WTO definition.  
Note:  Based on the HS 2002 nomenclature.  
Source:  WTO estimates based on data from Côte d'Ivoire authorities.  
4. Table A1.4 gives an indication of additional market access in Côte d'Ivoire  resulting from the 
entry into force of the Agreement for the EU's  top 25 global exports, whi ch accounted for 28.8 % of 
its global exports in 201 3-2015; these corresponded to 67  lines of Côte d'Ivoire's  tariff at the 
HS six-digit level (using the HS  2002). In 2016, prior to the entr y into force of the Agreement, 
six of these tariff lines were already duty free on an MFN basis in Côte d'Ivoire's  market . With the 
entry into force of the Agreement, in 2016, and setting aside  the dates issue ment ioned in 
paragraph  3.15 above, nine out of the 61  tariff lines, which were (MFN) dutiable, became duty free 
for imports from the EU . Two remaining dutiable tariff lines will become duty  free by 2022 (one in 
2021 and one  in 2022) . Fifty tariff lines covering the EU's  top 25  global exports  will remain 
dutiable after  2023, when Côte d'Ivoire will have fully implemented its tariff liberalisation 
commitments . Amongst these pro ducts, one can find some  beverages, some  mineral oil products, 
some precious metals, and some vehicles . The average MFN tariffs on these products ranged from 
4.3% for light oils and preparations to 20 % for some precious metals, and wine in containers 
under  two litres.  WT/REG258/1  
- 29 - 
  Table A1. 4 Côte d'Ivoire : market access opportunities u nder the agreement for 
EU's top 25 exports to the world  
EU's top export products in 2013 -2015  Access Conditions to Côte d'Ivoire's  
import markets  
HS number and  description  
of the product  Share 
in 
global 
exports 
(%) MFN 2016  No. of 
duty-free 
lines under 
the 
agreement  
Remain dutiable  
Average 
MFN 
applied 
rate (%)  No. of lines  
2016  
2021  
2022  
Duty 
free Dutiable  
300490  Medicaments consisting of mixed or 
unmixed products for therapeutic or 
prophylactic purposes, put up in 
measured doses "incl. those in the form 
of transdermal administration" or in forms 
or packings for retail sale  3.6 0.0 1      
870323  Of a cy linder capacity exceeding 1,500  cc 
but not exceeding 3,000 cc  3.4 17.5  6    6 
271019  Medium oils and preparations, of 
petroleum or bituminous minerals, n.e.s. 2.7 7.9  12    12 
710813  Other semi -manufactured forms  2.3 10.0  1    1 
880240  Airplanes and other aircraft, of an unladen 
weight exceeding 15,000 kg  2.3 5.0  1 1    
271011  Light oils and preparations  2.1 4.3 4 3    3 
870324  Of a cylinder capacity exceeding 3,000  cc 1.6 17.5  6    6 
870899  Parts and accessories, for tractors, motor 
vehicles for the transport of ten or more 
persons, motor cars and other motor 
vehicles principally designed for the 
transport of persons, motor vehicles for 
the transport of goods and special 
purpose motor vehicle s, n.e.s.  1.1 10.0  1   1  
870332  Of a cylinder capacity exceeding 1,500  cc 
but not exceeding 2,500 cc  0.9 17.5  6    6 
841112  Turbo -jets of a thrust > 25 k N 0.7 5.0  1 1    
880330  Other parts of airplanes or helicopters  0.7 5.0  1 1    
841191  Of turbo -jets or turbo -propellers  0.7 5.0  1 1    
710231  Unworked or simply sawn, cleaved or 
bruted  0.6 5.0  1    1 
848180  - Other appliances  0.6 10.0  1 1    
300220  Vaccines for human medicine  0.6 0.0 1      
711319  Of other precious metal, whether or not 
plated or clad with precious metal  0.6 20.0  1    1 
852520  Transmission apparatus incorporating 
reception apparatus  0.5 5.0  1  1   
710812  Gold, incl. gold plated with platinum, 
unwrought, for non -monetary purposes 
(excl. gold in powder form)  0.5 5.0  1    1 
847989  Machines and mechanical appliances, 
n.e.s.  0.5 5.0  1 1    
870322  Of a cy linder capacity exceeding 1,000  cc 
but not exceeding 1,500 cc  0.5 17.5  6    6 
853710  For a voltage not exceeding 1,000 V  0.5 5.0  1 1    
901890  - Other instruments and appliances  0.4 5.0  1 1    
870333  Of a cy linder capacity exceeding 2,500  cc 0.4 17.5  6    6 
220421  In containers holding 2 litres or less  0.4 20.0  1    1 
293499  Nucleic acids and their salts, whether or 
not chemically defined ; heterocyclic 
compounds  0.4 5.0  1 1    
TOTAL  28.8  6 61 9 1 1 50 
Note:  Based on the HS 2002 nomenclature . 
Source:  WTO estimates based on data from Côte d'Ivoire authorities and UNSD -Comtrade database.  
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