ANNEX 1 
CÔTE D'IVOIRE Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 87 
 
 
  CONTENTS 
 
  Page 
 
I.  ECONOMIC ENVIRONMENT 91  
 (1)   MAIN FEATURES  91  
 (2)   RECENT ECONOMIC TRENDS  94  
 (3)   TRENDS IN TRADE AND INVESTMENT  96  
 (i)   Trade in goods and services 96  
 (ii)   Foreign direct investment 99  
II.  TRADE AND INVESTMENT REGIMES 100  
 (1)   INSTITUTIONAL AND LEGAL FRAMEWORK OF CÔTE D 'IVOIRE  100  
 (2)   REGULATION OF FOREIGN TRADE  102  
 (3)   TRADE AGREEMENTS  104  
 (i)   Relations with the World Trade Organization (WTO) 104  
 (ii)   Relations with the European Union 105  
 (iii)   Relations with the United States of America 107  
 (iv) Other agreements 108 
 (4)   INVESTMENT REGIME  108  
 (i)   Investment Code 109  
 (ii)   Investment promotion and facilitation bodies 111  
 (iii)   Other investment related measures 111  
 (iv)   Free zones and industrial zones 111  
III.  TRADE POLICY AND PRACTICES BY MEASURE 113  
 (1)   MEASURES DIRECTLY AFFECTING IMPORTS  113  
 (i)   Registration 113  
 (ii)   Customs procedures 114  
 (iii)   Preshipment inspection and customs valuation 115  
 (iv)   Rules of origin 116  
 (v)   Customs levies 117  
 (vi)   Prohibitions, quantitative restrictions and licensing 121  
 (vii)  Standards, technical regulations and accreditation procedures 123  
 (viii)  Sanitary and phytosanitary measures 123  
 (ix) Packaging, marking and labelling requirements 124 
 (x)   Contingency measures 125  
 (xi)   Other measures 125  
 (2)   MEASURES DIRECTLY AFFECTING EXPORTS  125  
 (i)   Registration and customs procedures 125  
 (ii)   Export duties and taxes 126  
 (iii)   Goods in transit 128  
 (iv)   Export prohibitions and controls 129  
 (v)   Export subsidies and promotion 130  WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
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    Page 
 (3)   MEASURES AFFECTING PRODUCTION AND TRADE  130  
 (i)   Incentives 130  
 (ii)   Competition and price control regime 130  
 (iii)  State trading, state-owned enterprises and privatizations 131  
 (iv)   Government procurement 131  
 (v)   Protection of intellectual property rights 133  
IV.  TRADE POLICY AND PRACTICES BY SECTOR 135  
 (1)   AGRICULTURAL , FORESTRY AND LIVESTOCK PRODUCTS  135  
 (i)   Overview 135  
 (ii)   General agricultural policy 137  
 (iii)   Agricultural policy by subsector 138  
 (iv) Regulation of trade in forest products 147  
 (v)   Livestock products 148  
 (2)   FISHERIES PRODUCTS  149  
 (i)   Fisheries activities 149  
 (ii)   Processed fisheries products 150  
 (3)   MINING AND ENERGY  151  
 (i)   Petroleum and gas products 151  
 (ii)   Other mining products 154  
 (iii)   Electricity 155  
 (4)   MANUFACTURING  157  
 (i)   Overview 157  
 (ii)   Manufacturing policy 157  
 (iii)   Principal industries 158  
 (5)   TELECOMMUNICATIONS SERVICES , POSTAL SERVICES AND BROADCASTING SERVICES  161  
 (i)   Telecommunications services 161  
 (ii)   Broadcasting services 162  
 (iii)   Postal services 162  
 (6)   TRANSPORT SERVICES  163  
 (i)   Air transport 163  
 (ii)   Maritime transport and port services 163  
 (iii)   Land transport 165  
 (7)   TOURISM SERVICES  165  
 (8)   FINANCIAL SERVICES  166  
 (i)   Insurance 166  
 (ii)   Trade in other financial services 167  
REFERENCES 169 
APPENDIX TABLES 171 
 Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  CHARTS 
  Page 
I. ECONOMIC ENVIRONMENT 
 I.1 Trend in the Human Development Index, 1980-2011 91 
I.2 Structure of trade in goods, 2005 and 2011 97 
I.3 Direction of trade in goods, 2005 and 2011 98  
II. TRADE AND INVESTMENT REGIMES 
 II.1 US imports from Côte d'Ivoire, by tariff regime, 2000-2011 108 
 
IV. TRADE POLICY AND PRACTICES BY SECTOR  
IV.1 Producer price for cocoa beans, 2000-2011 139 
IV.2 Producer price for green coffee, 2000-2011 141 IV.3 Coffee exports and price, 1995-2010 142 
IV.4 Producer price for cotton lint, 2000-2011 143 
IV.5 Producer price for cashew nuts, 2000-2011 145 
 
TABLES 
 
I. ECONOMIC ENVIRONMENT 
 I.1 Basic economic indicators, 2005-2010 92 
I.2 Balance of payments, 2005-2010 95 
 II. TRADE AND INVESTMENT REGIMES 
 
II.1 Côte d'Ivoire trade and investment laws and regulations, 2012 101 II.2 Summary analysis of the applied and bound MFN tariff, 2011 104 
 
III. TRADE POLICY AND PRACTICES BY MEASURE  
III.1 Special import tax, 2012 117 
III.2 Other import duties and taxes (national legislation), 2012 118 III.3 Excise duties/taxes having equivalent effect, 2012 119 
III.4 Import controls and prohibitions, 2012 121 
III.5 Structures involved in SPS protection, 2011 124 
III.6 Single exit duty, 2005 and 2011 126 
III.7 Export fees on coffee and cocoa, 2012 127 III.8 Taxes on Ivorian logs, 2012 128 
III.9 Export controls and prohibitions, 2011 129 
III.10 Public procurement by award procedure, 2005-2011 133 III.11 Applications received by the OIPI and transmitted to the OAPI, 2005-2011 134 
 
IV. TRADE POLICY AND PRACTICES BY SECTOR  
IV.1 Principal crops of Côte d’Ivoire, 2005-2010 135 
IV.2 Principal exports of agricultural products, 2000 and 2006-2010 136 IV.3 Principal imports of agricultural products, 2000 and 2006-2010 137 
IV.4 Levies on Ivorian coffee exports, 2011-2012 142 
IV.5 Cotton lint:  selected economic indicators, 2005-2011 143 IV.6 Institutions, laws and regulations on trade in fisheries products 149 
IV.7 Production of Ivorian oil and gas, 2001, 2005, 2006, and 2010 152 WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
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APPENDIX TABLES 
 
  Page 
I. ECONOMIC ENVIRONMENT 
 
AI.1 Structure of imports, 2005-2011 173 AI.2 Structure of exports, 2005-2011 175 
AI.3 Origin of imports, 2005-2011 177 
AI.4 Destination of exports, 2005-2011 178  
III. TRADE POLICY AND PRACTICES BY MEASURE 
 AIII.1 State intervention in the economy, 2011 179 
 Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  I. ECONOMIC ENVIRONMENT 
(1) MAIN FEATURES  
1. With abundant natural resources, a relatively young population (the average age is 19.6 years 
and some 40 per cent of the population is under 14), a coastline extending for 550 km, many water 
courses, and heavy rainfall, Côte d'Ivoire has great  potential for sustainable economic growth.  Until 
the late 1990s, it managed to organize its economy w ith sectors of activity that were well integrated 
and hence complementary.  Agricultural developm ent was thus accompanied by growth in agro 
industry, with the support of the other economic sect ors, financed, in turn, by agricultural and agro 
industrial earnings. 
2. A decade of social and political tension (2000- 2011) held back growth and weakened the 
Ivorian economy's competitiveness, for which certa in indicators such as the Human Development 
Index do not currently reflect the country's level of development (Chart I.1).  The slow-down in 
investment and, as a result, inadequate maintena nce led to generalized deterioration of basic 
infrastructure, with electricity and water supplies frequently cut off, degradation of the roads and 
railways, and the proliferation of road blocks.  Over all, however, Côte d'Ivoire's infrastructure is still 
one of the best and most extensive in the West A frican subregion and the country could rapidly return 
to and even exceed its pre-crisis level. 
0.30.320.340.360.380.40.420.440.460.480.5
1980 1985 1990 1995 2000 2005 2006 2007 2008 2009 2010 2011Côte d'Ivoire
Low human development
Sub-Saharan AfricaChart I.1
Trend in the Human Development Index, 1980-2011
Source : UNDP.  Viewed at://hdrstats.undp.org.
 WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
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  3. Despite the unfavourable business environment cau sed by the crisis, the Ivorian economy is 
still relatively diversified.  The structure of Côte  d'Ivoire's GDP has remained unchanged since 2006, 
with services being the mainstay of the economy (Table I.1).  Although its share of GDP is relatively modest, some 50 per cent of the population ear n their living from agriculture;  the sector's 
performance is, however, highly susceptible to me teorological conditions and endemic diseases of 
cocoa.  The extractive industry is mainly based on petroleum, natural gas and gold;  deposits of other 
mineral ores are mined on a small scale. 
4. Despite the restructuring negotiated with the Paris Club and private creditors, the GDP/total 
public debt ratio, notably its external component, is still relatively high (Table I.1).  In 2009, 
Côte d'Ivoire reached the completion point of the Heavily Indebted Poor Countries initiative and 
received interim aid from the IMF in the form of 10 million special drawing rights;  definitive external debt relief, expected to be given during the second half of 2012, should free up even more resources 
for government investment. 
Table I.1 
Basic economic indicators, 2005-2010 
(US$ million, unless otherwise indicated)  
 2005 2006 2007 2008 2009 2010 
Miscellaneous       
Population (millions) 19.1 19.7 20.2 20.8 21.4 22.0 
  In rural areas (% of total population) 53.3 52.6 51.8 51 50.2 49.4 
Total public debt (% of GDP) 80.4 80.1 77.5 71.4 65.7 .. 
Total external debt (% of GDP) 69.0 69.4 65.6 59.5 51.1 .. 
Debt servicing/export ratio (%) 37.1 43.0 52.2 50.7 11.3 .. 
Real GDP (US$ billions, at 2008 pr ices) 22.2 22.4 22. 8 23.3 24.2 24.9 
GDP at market price (US$ billions) 17.1 17.8 20.3 24.2 24.3 24.0 
Sectoral distribution of GDP (% of GDP) 
Food crops  .. 12.9 12.7 13.1 11.8 12.2 
Agricultural exports .. 7.0 6.6 7.1 7.3 7.3 
Livestock  .. 1.8 1.8 1.7 1.6 1.7 
Fisheries  .. 0.1 0.1 0.1 0.1 0.1 
Forestry  .. 0.8 0.8 0.7 0.4 0.4 
Extractive industries  .. 5.4 4.2 6.8 6.1 5.1 
Agri-food industries  .. 6.2 6.4 6.5 5.9 6.6 
Petroleum industries  .. 0.5 1.1 0.5 3.1 2.6 
Other industries  .. 8.1 8.2 7.8 7.5 7.1 
Energy (gas, water, electricity)  .. 1.1 1.3 1.1 0.8 0.8 
Construction and public works .. 2.3 2.2 1.7 1.7 2.1 
Services .. 43.4 43.7 42.7 43.5 43.7 
  Tradable services .. 33.3 33.7 33.0 33.8 34.1 
 Transport  .. 3.4 3.3 3.0 3.2 3.2 
 Post and telecommunications  .. 3.9 5.2 4.5 4.5 4.2 
 Trade  .. 9.5 8.7 9.3 10.2 10.3 
Banking and insurance .. 4.4 4.4 4.6 4.2 4.7 
Other services .. 15.8 15.7 15.3 15.2 15.1 Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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   2005 2006 2007 2008 2009 2010 
Financial intermediation services measured i ndirectly  .. -3.7 -3.6 -3.8 -3.5 -3.3 
Non-tradable services .. 10.1 10.0 9.8 9.7 9.5 
GDP at factor cost .. 89.6 89.0 89.8 89.7 89.5 
Import duties and taxes and VAT .. 10.4 11.0 10.2 10.3 10.5 
National accounts  (% of GDP) 
Final consumption  81.9 82.7 85.1 81.0 80.4 82.8 
Private  71.3 69.2 71.7 68.3 67.7 70.0 
Public  10.6 13.6 13.3 12.7 12.6 12.7 
Gross fixed capital formation  9.2 9.8 11.6 10.9 10.9 11.0 
Private  .. 7.2 8.8 7.4 7.4 7.6 
 Public .. 2.6 2.8 3.6 3.4 3.4 
Variation in inventory 2.2 -2.2 -1.7 1.1 -2.2 -2.6 
Exports  49.9 52.4 47.2 47.1 50.9 51.0 
Imports  43.1 42.7 42.2 40.2 39.9 42.2 
External balance 6.8 9.7 5.0 7.0 10.9 8.8 
Prices and interest rates     
Inflation (CPI, % change) 3.9 2.4 2.0 6.3 0.5 1.8 
Discount rate (end of period, annual percentage) 4.0 4.3 4.3 4.8 4.3 4.3 
Interest rate (fixed term deposits) 3.5 3.5 3.5 3.5 3.5 3.5 
Exchange ratesa       
CFAF/US$ (annual average)  527.5 522.9 479.3 447.8 472.2 495.3 
Real effective exchange rate (end of period,  % change) -0.6 -0.9 1.9 4.7 -0.2 -5.6 
Nominal effective exchange rate (end of pe riod, % change) -1.5 -0.6 2.8 3.0 0.0 -4.9 
Public finances  (% of GDP) 
Revenue and grants 17.4 17.9 19.8 20.7 22.7 20.5 
  Current revenue 16.3 17.5 19.3 18.9 19.7 19.7 
  Tax revenue  13.9 15.1 15.6 15.6 16.4 16.4 
Income and profits tax 4.0 4.5 4.5 5.2 9.6 9.3 
Foreign trade tax  6.8 10.6 7.8 7.0 7.8 8.1 
  Grants 1.0 0.2 0.6 1.8 3.0 0.8 
Total expenditure and net lending 19.0 19.3 20.7 21.1 21.8 22.0 
  Total expenditure 18.8 19.0 20.3 21.1 21.8 21.7 
  Current expenditure 15.3 15.4 16.6 16.7 17.1 17.5 
  Wages 6.3 6.5 6.8 6.8 6.9 7.2 
  Transfers and subsidies  1.0 1.2 1.7 1.6 2.1 2.6 
  Other current expenditure 5.0 5.0 4.7 5.0 4.1 4.0 
  Interest on the public debt 2.0 1.5 1.8 1.7 1.9 1.7 
  Capital expenditure 2.6 2.6 2.7 2.9 3.0 3.0 
  Other expenditure 0.9 1.0 1.1 1.5 1.7 1.3 
  Net loans 0.2 0.2 0.3 0.0 0.0 0.3 WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
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   2005 2006 2007 2008 2009 2010 
Overall fiscal balance (payment order basis, excluding grants) -2.7 -1.6 -1.4 -2.2 -2.1 -2.3 
Overall fiscal balance (payment order basis, including grants) -1.6 -1.4 -0.8 -0.4 0.9 -1.6 
Change in arrears 0.0 0.0 0.0 0.0 0.0 0.0 
Balance (cash basis) -1.6 -1.4 -0.8 -0.4 0.9 -1.6 
Financing  1.7 1.5 0.9 0.4 -0.9 1.6 
  Domestic financing 0.0 0.4 -0.5 1.7 0.6 -0.4 
  External financing 1.7 1.1 1.4 -1.3 -1.5 2.0 
  Debt cancellation  0.0 0.0 0.0 0.0 22.9 6.1 
  Errors and omissions -0.1 0.2 .. 0.0 0.0 0.0 
.. Not available. 
a A minus sign (-) indicates depreciation. 
Source : Data provided by the authorities;  BCEAO (2010), Sta tistics Yearbook;  WAEMU Co mmission;  World Bank, 
World Development Indicators;  and IMF, International Financial Statistics.  
5. Côte d'Ivoire has a long tradition of partic ipating in regional ec onomic groupings (common 
report, Chapter II).  Its membership of the West  African Economic and Monetary Union (WAEMU), 
in which it is the foremost economy, has certainly helped to limit the impact of the socio-political 
crisis on its economic fundamentals.  In addition to WAEMU, Côte d'Ivoire also hopes to be investors' 
port of entry to the Economic Community of West A frican States (ECOWAS) in order to achieve its 
objective of becoming an emerging country by 2020.1 
(2) RECENT ECONOMIC TRENDS  
6. Côte d'Ivoire's economy progressed at a genera lly sustained pace during the period 2005-2010 
(common report, Table I.1), despite an unfavourabl e climate marked by in flationary pressures and 
sharp fluctuations in external demand and in real ex change rates.  It would appear nevertheless that 
economic growth has been jeopardized by the crisis following the 2011 elections, which led to 
sanctions, including trade sanctions, by the intern ational community and a temporary decline in the 
financial sector. 
7. At the fiscal level, Côte d'Ivoire's performa nce as regards revenue has been remarkable 
despite the many reductions granted in order to m itigate the impact of various upheavals on economic 
activity (Chapter III(4)(i)).  Fiscal earnings in fact s howed an annual average rate of growth that was 
way above growth in economic activity over the period 2005-2010.  This satisfactory performance 
would appear to be linked to the extensive progr amme to decentralize fiscal services and to the 
introduction of a standardized invoice in order to ma ke it easier to trace business transactions and help 
to combat fraud.  The reorganization of land admi nistration no doubt also help ed to increase fiscal 
earnings.  Despite the progress made, Côte d'I voire has still not managed to observe the 
WAEMU-defined reference threshold for the tax ra tio (17 per cent) (common report, Table I.1).  
Furthermore, Côte d'Ivoire could lessen its depe ndence on customs revenue s till further by gradually 
directing taxation towards internal fiscality. 
8. The increased mobilization of revenue was not accompanied by a sustained reduction in the 
budget deficit (excluding grants), which persis ted throughout the period 2005-2010 (Table I.1).  
Despite the measures taken to improve the ma nagement of public finance, notably stronger 
                                                      
1 Jeune Afrique (2012). Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  management of government proc urement (Chapter III(4)(iv)), and financial support from its 
development partners, wages are rising because of th e spending on consolidating the armed forces.  
The only surplus (of 0.9 per cent) in the fiscal bala nce (including grants) was in 2009.  At the end of 
December 2011, total public debt amounted to  CFAF 8,013.3 billion (US$16.2 billion).2 
9. Côte d'Ivoire applies WAEMU's monetary and ex change policies (common report, Chapter I).  
Price trends on the domestic market follow the genera l trend recorded at the community level, notably 
the intense inflationary pressure caused by shortages of foodstuffs.  Like other countries belonging to the Union, Côte d'Ivoire has had to take targeted m easures to curb inflation, in particular by lowering 
VAT rates and suspending customs duty on certain staple products (Chapter III(1)(v)(d));  in addition, 
fuel and butane gas prices have been subsidized. 
10. Except for a modest deficit in 2007, the balan ce-of-payments current account has been in 
surplus throughout the period under review (Table I.2) .  The stability of this surplus is attributable 
above all to exports of goods th at benefited from favourable prices for petroleum, of which 
Côte d'Ivoire is a net exporter, and strong dema nd for cocoa on international markets.  The services, 
revenue and current transfers components, structurally  in deficit, showed a generalized deterioration 
as of 2009. 
Table I.2  
Balance of payments, 2005-2010 
(US$ million)  
 2005 2006 2007 2008 2009 2010a
 Current account balance  40 479 -139 451 1,618 1,051
 Trade balance  2,446 3,109 2,564 3,322 4,241 3,993
  Exports (f.o.b.) 7,697 8,477 8,669 10,390 11,327 10,323
  Including - Coffee 70 111 182 133 134 171
 - Cocoa  2,062 2,033 2,199 2,821 3,719 3,577
  Imports (f.o.b.) -5,251 -5,368 -6,105 -7,069 -7,086 -6,329
  Including petroleum products  -1,586 -1,848 -2,013 -2,813 -1,619 -1,797
 Services balance  -1,291 -1,388 -1,551 -1,636 -1,588 -1,535
  Including freight and insurance -795 -836 -964 -1,192 -1,074 -1,025
 Net income  -653 -710 -809 -902 -937 -874
  Including interest on debt  -288 -196 -241 -276 -268 -260
 Current transfers balance -462 -531 -343 -333 -99 -533
  - Private  -441 -496 -507 -584 -595 -589
  - Public -22 -36 163 252 496 56
Capital and financial operations acc ount  118 -225 547 -437 -1,309 -629
  Transfers (excluding debt relief)  185 33 91 87 107 55
  Financial operations  -67 -258 454 -526 -1,534 -701
  Direct investment 312 319 427 446 386 338
  Portfolio investment  2 15 96 42 -38 266
  Other investment  -381 -592 -68 -1,014 -1,883 -1,305
Net errors and omissions  -40 0 35 -44 -37 -10
Overall balance  118 216 444 -30 273 412
                                                      
2 Online information.  Viewed at:  http://www.tr esor.gov.ci/rokdownloads/ DDP_decembre _2011.pdf. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 96 
  
   2005 2006 2007 2008 2009 2010a
Indicators (%)   
  Balance of goods/GDP 14.3 18.0 13.0 14.3 18.4 17.4
  Current account balance/GDP 0.2 2.8 -0.7 1.9 7.0 4.6
  Overall balance/GDP 0.7 1.2 2.3 -0.1 1.2 1.8
a Estimates. 
Source : BCEAO (2010), Statistics Yearbook. 
11. In the medium term, progress in Côte d'Ivoire 's economic situation will depend to a large 
extent on consolidating socio-political stability and on effective implementation of measures to boost 
the economy.  The rehabilitation of the basic infrastru cture, especially energy and transport, will play 
a key role in developing economic activity.  Substan tial multilateral debt relief, expected to be granted 
in the second half of 2012, would free up intern al resources to finance infrastructure projects. 
(3) TRENDS IN TRADE AND INVESTMENT  
(i) Trade in goods and services 
12. The structure of Côte d'Ivoire's trade reflect s to a large extent trends in international 
petroleum prices.  Petroleum products consolidated their position as the leading import and replaced cocoa as the foremost export in 2005-2008 (Tables AI.1 and AI.2 and Chart I.2).  The other major 
imports include food products (especially rice and frozen fish), vehicles and transport equipment, 
medicines, and cement.  The Europ ean Union's position, particularly that of France, as the major 
source of imports of goods, was also affected by the surge in hydrocarbons prices;  Nigeria came out 
top in 2008 and 2010, and imports from China have shown sustained growth (Chart I.3). 
13. In addition to cocoa and petroleum products, Côte  d'Ivoire's exports include natural rubber, 
gold, fruit, cotton and palm oil.  The volume of exports of manufactures is relatively low and mainly consists of transport equipment.  In general, Côte  d'Ivoire still has a consid erable margin to increase 
the value added of its exports.  It mainly exports  goods to the European Union and Africa, especially 
Nigeria and Ghana.  There has been growth in expo rts to the United States, and this could increase 
still further in view of Côte d'Ivoire's reinstat ed eligibility, as of 25 October 2011, for preferences 
under the African Growth and Opportunity Act (AGOA). Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  Chart I.2
Structure of trade in goods, 2005 and 2011
2005 2011
(a)    Exports (f.o.b.)
Agriculture  60.8Other 
manufactures 
3.9Chemicals
3.0
Agricultural 
raw materials
12.8Other
5,6Fuel
24.3
Cocoa beans
27.3
Cocoa paste, 
even defatted
4.9Transport 
machinery and 
equipment 
2.4
Total:   US$7.2 billion Total:   US$11.0 billion
(b)    Imports (c.i.f.)
Petroleum oils and 
bituminous mineral oils
27.0Agriculture  
15.1
Extractive 
industries
29.0Manufactures
46.9
Chemicals
9.4Other semi-finished 
products
7.1Non-electrical 
machinery
3.9Other transport 
equipment
8.9
Other
9.0Electrical machinery
5.2Automotive industry 
products
6.2
Other food 
products
6.9
Agricultural raw 
materials
0.5Other extractive 
industries
2.0Other 
manufactures
6.3
Frozen fish
3.4Semi-milled
or milled rice
4.3Manufactures
42.8
Agriculture  
26.0
Other food 
products
11.8
Agricultural raw 
materials
0.9Chemicals
14.2Other semi-
finished products
6.1Automotive industry 
products   4.4
Other transport 
equipment
0.8
Other 
manufactures
6.7
Other
1.4Non-electrical 
machinery
5.8Electrical 
machinery
4.8
Extractive 
industries
29.8Semi-
milled or 
milled rice
8.4
Petroleum oils and 
bituminous mineral 
oils, crude
26.0Other extractive 
industries
3.8Frozen fish
4.9
Total:   US$5.9 billion Total:   US$6.7 billionPercentage
Other food 
products
15.8Cocoa beans 
20.3
WTO Secretariat calculations, based on data  taken from the UNSD Comtrade database
(SITC Rev.3).Agriculture  46.5
Other food products
14.8Agricultural raw 
materials
8.2Fuel
27.7Chemicals
3.6
Other
7.2
Source :Cocoa paste, 
even defatted
3.1Transport 
machinery and 
equipment
9.8 Other manufactures
5.1
 WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
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  Chart I.3Direction of trade in goods, 2005 and 2011
2005 2011
(a)    Exports (f.o.b.)
Other
0.8Europe
40.2Burkina Faso   3.1
Asia 6.5Other Europe
2.5
Ghana   2.8
Africa 
30.0
Other Africa
12.7
United States
11.9EU (27)
37.7
America
22.2
Other America
10.3CIS 0.2
Nigeria
6.0
South Africa   5.5
Total:   US$7.2 billion Total:  US$11.0 billion
(b)    Imports (c.i.f.)
EU (27)
41.4Africa
30.3
China  3.1
United States
2.0Other Africa
5.8
Other
0.3Europe
43.2Other Europe
1.8
Asia
18.3Thailand  1.7
Other Asia
13.5Nigeria
24.5
Other America
3.6CIS
1.3
Middle East
0.9
EUE (27)
26.1Nigeria
23.4
China
6.9
Asia
23.2
United States
1.9Other
2.4Europe
27.9Africa
32.8Middle East
1.8
Other 
Europe
1.8Other Africa
9.5
Thailand 5.2
Other Asia
11.1
Other 
America
9.0CIS
1.0
Total:   US$5.9 billion Total:   US$6.7 billionPercentage
Europe
43.2Other Europe
0.9
Africa
29.8
Other
0.6Nigeria
8.0
Asia 5.1Ghana   2.0
Other African 
countries
16.4EU (27)
42.3
America
19.7
United States
14.1Other America
5.6CIS
1.6
Burkina Faso   3.2South Africa 0.2
WTO Secretariat calculations, based on data  taken from the UNSD Comtrade database
(SITC Rev.3).Source :
 Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 99 
 
 
  14. Despite its enormous potential for tourism, trans port and distribution, Côte d'Ivoire remains a 
net importer of services.  The deficit in the services balance increased by around 12 per cent between 2005 and 2010 (Table I.2).  Freight and in surance costs are mainly responsible for this 
negative balance;  travel was seriously disrupted by the socio-political crisis and also appears to have 
contributed towards this negative performance. 
(ii) Foreign direct investment 
15. In general, private investment in Côte d'Ivoi re has not been commensurate with its potential 
dynamism, mainly because of the socio-political instab ility.  The authorities are aware of the need to 
improve the business climate and have embarked upon an ambitious reform programme that focuses 
on government owned enterprises;  the land register  and the legal system, including the establishment 
of commercial courts;  the Investment Code and th e competition regime;  and trade-related formalities 
and enterprise creation.  A significant rise in investment will depend on the satisfactory implementation of these reforms. 
16. According to the authorities, foreign direct investment (FDI) in Côte d'Ivoire over the 
period 2005-2011 went above all to  the telecommunications sector, particularly mobile telephony.  
There has also been substantial investment in agro-industry and the extractive (hydrocarbons) and 
food industries.  The principal countries of origin  of FDI were Singapore, France, Lebanon and the 
United Kingdom. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 100 
  
  II. TRADE AND INVESTMENT REGIMES 
17. In 2011, Côte d'Ivoire saw an end to the serious  political conflict that had divided the country 
for almost ten years, resulting in much loss of life and subs tantially slowing its economic 
development and international trade.  Although go vernance and democracy seem to be on the road to 
recovery, security problems remain a significant obst acle to promoting trade:  in February 2012, the 
fight against armed groups blocking highways, which rob and sometimes kill traders and hauliers, was 
one of the stated priorities of the Ministry of  the Interior and the Army Chief of Staff. 
18. As a result of the adverse socio-political climate, few efforts have been made to improve the 
business environment, especially in foreign trade and investment.  The World Bank's Doing Business 
indicator for Côte d'Ivoire shows very little impr ovement in its business climate from 2005 to 2011.  
The cost and the number of procedures involved in starting up a business are still relatively high for the region.  In 2012, the Government and the priv ate sector, through the Government-Private Sector 
Coordination Committee (CCESP), began to work on  streamlining formalities for enterprises wishing 
to invest in Côte d'Ivoire.
3 
19. In 2011-2012, the authorities announced fa r-reaching reforms aimed at improving 
governance;  reforming State-owned firms, land law (Chapter IV(2)) and the judicial system;  
modernizing the Investment Code and streamlining international trade formalities.  In the area of 
governance, a law is being drafted to prevent the unl awful acquisition of wealth, and an ethics charter 
and code of conduct have been established. 
(1) INSTITUTIONAL AND LEGAL FRAMEWORK OF CÔTE D 'IVOIRE  
20. Côte d'Ivoire, which has been independent si nce August 1960, amended its legislative and 
institutional structure in 2000 by adopting a new Constitution.4  Under this Constitution, the President 
of the Republic is the Head of State, elected by direct  universal suffrage for five years.  He is eligible 
for re-election only once.  The President, as the sole repository of executive power, determines 
Government policy, signs treaties and promulgates laws.  He appoints the Prime Minister and the 
other members of the Government, and may remove them from office.5  The President's current term 
of office ends in November 2015. 
21. Legislative power vests in the National Asse mbly, which consists of a single Chamber 
of 70 members elected for five years.  The last legi slative elections were held in 2000.  The President 
generally initiates legislation, although the deputi es are also empowered to table draft laws.  These 
texts, including those relating to trade, are put to a vote in the National Assembly after examination by 
the competent commission.  Laws that are passed  are submitted to the President, who promulgates 
them within 15 days after their adoption.  Since Côte d'Ivoire's last TPR, there have been no sittings of 
the National Assembly.  This explains in part the lengthy delay in modernizing the country's 
legislative and regulatory framework fo r international trade (Table II.1). 
                                                      
3 Viewed at:  http://francais.doingbusiness.org/~/media/fpdkm/doing%20business/documents/ 
profiles/country/CIV.pdf. 
4 Law No. 2000-513 of 1 August 2000.  Viewed  at:  http://www.gouv.ci/ci_texte_1.php. 
5 Information can be viewed on the Government website.  Viewed at:  
http://www.gouv.ci/gouverne ment_1.php?recordID=11. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 101 
 
 
  Table II.1 
Côte d'Ivoire trade and investment laws and regulations, 2012 
Legislation Area Website  
Regulation No. 09 /2001/CM/UEMOA WAEMU Customs Code http://www.uemoa.int/Pages/Actes/NewPages/
Reg_09_2001_CM.aspx 
 Annex to the WAEMU Customs Code h ttp://www.uemoa.int/Documents/Actes/annex
e_projet_rglt_Code_douanes_uemoa.doc 
ECOWAS Decision A/DEC17/0106 WAEMU/ECOWAS Customs Tariff http://www.uemoa.int/Pages/Actes/NewPages/
TEC.aspx 
Decree No. 93-313 of 11/03/1993 and 
Decree No. 97-341 of 12/06/1997 Import and export procedure 
Import controls and prohibitions .. 
Ordinance No. 98-112 of 6/03/1998, 
Order No. 360 of 30/09/2004 Preferential import taxation (5%) .. 
Decree No. 74-98 of 02/03/1974 Maximum level of fees for approved 
customs brokers .. 
Decree No. 93-113 of 11/03/1993;  
Interministerial Order No. 38 of 
12/03/1993;  Notice No. 93-002 of 
12/03/1993 System for preshipment inspection of 
imports .. 
Law No. 90-442 of 29/05/1990, Decree 
No. 90-445 of 29/05/1990, Ordinance 
No. 2009-406 of 31/12/ 2009 Countervailing duties on imported products .. 
Law 86-485 of 01/07/1986 Mandatory insu rance on imports http://www.loidici.com 
Finance laws Reference values for imports .. 
Law No. 2005-556 of 02/12/2005 Fisheries zone .. 
Law No. 2004-429 of 30/08/2004  Biotechnology and Information and 
Communication Technologies Free 
Zone (ZBTIC)  .. 
OHADA Uniform Acts OHADA legislation http://ohada.org 
Decree of 11/01/2012 Establishment of Commercial Courts  
Law No. 91-999 of 27/12/1991 Competition http://www.loidici.com 
Ordinance No. 2009-382 of 26/11/2009 Genera l Tax Code http://www.finances.gouv.ci 
Law No. 95-620 of 03/08/1995 1995 Inve stment Code http://business.ab idjan.net/finance/codes/investi
ssement.pdf 
 Establishment of a Single Window  h ttp://cotedivoire.eregulations.org/show-
step.asp?l=fr&mid=2&rid=2&sno=3 
Decree No. 2009-259 of 06/08/2009 Government Procurem ent Code http://www.dmp.fi nances.gouv.ci/R_eacute_gle
mentation/Code_des_march_eacute_s_publics/Code_actuel/index.html 
Decree No. 2005-112 of 24/02/2005  Intellectual Property (OAPI Law) .. 
.. Not available. 
Source : WTO Secretariat, based on informa tion provided by the authorities. 
22. International treaties and agre ements are mandatorily subject to adoption by the National 
Assembly and must be ratified by law.  In the hier archy of legal instruments, international treaties and 
conventions are followed by the Constitution, laws, ordinances, decrees, orders and decisions.  The 
President may be authorized to take measures that are usually within the domain of the law by means 
of ordinances.  These ordinances must be submitted to the National Assembly for ratification by the 
end of the second annual session at the latest, othe rwise they become null and avoid.  Under the 
Constitution, the draft finance law must be approv ed by the National Assembly at its first annual 
session, which begins in April. 
23. All legal texts must be published in the Official Journal of the Republic of Côte d'Ivoire.  The 
Official Journal is not available online. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 102 
  
  24. Justice is administered throughout the country on behalf of the people by the high courts - the 
Court of Cassation, Council of State and Court of A uditors - and by courts of appeal and other courts 
(Article 106 of the Constitution).  The Court of Auditors6 and the General Finance Inspectorate7 are 
among the institutions controlling State activity that the Government would like to strengthen in order 
to improve governance. 
25. Since 2002, the Ivorian legal framework for bus iness has been harmonized with that of the 
other countries in the region through the implementa tion of nine uniform acts of the Organization for 
the Harmonization of Business Law in Africa (OHADA) which, as parts of a Treaty, automatically and immediately have the force of law in Côte d' Ivoire (common report, Chapter II(2)).  The Common 
Court of Justice and Arbitration (CCJA) is locat ed in Abidjan.  The OHADA and the CCJA supported 
Côte d'Ivoire when it established commercial cour ts in January 2012 to deal with trade matters.
8  The 
Court of Arbitration of Côte d'Ivoire  is the national arbitral tribunal. 
26. In general, however, the weak judicial sy stem impedes economic development, as the 
implementation of the laws and regulatory frame work needed for market confidence is often 
ineffective, and the protection of contracts and other economic rights is not guaranteed.  In 2011, 
Transparency International ranked Côte d'Ivoire 154th out of 183 countries in terms of perception of 
corruption, described as endemic, particularly in  relation to the judiciary, the executive and tax 
collection.  Access to justice and to public services  is also cited, as are, in many cases, government 
services which, despite the near-obligator y payment of bribes, are inefficient.9 
(2) REGULATION OF FOREIGN TRADE  
27. Foreign trade is not governed by a special law.  Most instruments of trade policy have been 
established by presidential decree, sometimes supplemented by orders of the competent minister or decrees and opinions of Government departments;  instruments in force appear in Table II.1, which 
also indicates the website where they can be viewed  if necessary.  WTO rule s and obligations may be 
invoked before the Ivorian courts ("monist" system).
10 
28. Changes in import duties and taxes are gene rally communicated in a circular from the 
Directorate-General of Customs.  They are ma ndatorily published in the Official Journal. 
29. Prime responsibility for coordinating trade policy ma tters rests with the Ministry of Trade.  
Other Ministries involved in trade policy include the Ministries of Agriculture and Animal Resources;  
the Economy and Finance11;  Industry;  Foreign Affairs;  Mines and Energy;  and Transport.  In 
December 2011, the Ministries of Trade and I ndustry introduced a "green line" (800 000 99 
and 800 000 70 respectively) that the public may ca ll to express their concerns or make suggestions. 
30. According to the authorities, the private sector is systematically consulted during the 
formulation of trade policy, and, more genera lly, on finding ways to improve the business 
environment.  In addition to the Government-Pri vate Sector Coordinating Committee (hereinafter 
                                                      
6 Viewed at:  http://www.courdescomptesci.com/rapports.html. 
7 Viewed at:  http://www.finances.gouv.ci/fr/mini stere/structures-rattach ees/inspection-generale- 
des-finances.html. 
8 Viewed at:  http://www.finances.gouv.ci/fr/actua lites/actualite/253-decision-n 0-001-pr-du-11-janvier- 
2012-portant-creation-organisation-et-fonctionnement-des-tribunaux-de-commerce.html. 
9 Transparency International, online informatio n.  Viewed at:  http://www.transparency.org. 
10 It was not possible to obtain the legislative reference for the instrument of ratification. 
11 Viewed at:  http://www.finances.gouv.ci. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 103 
 
 
  CCESP), various professional groups, including un ions and employer, importer, exporter and 
distributor organizations, have been  established under the supervision of the Ministry of Industry.  
They include: 
 - The General Confederation of Enterprises of Côte d'Ivoire; 
 - the Chamber of Commerce and Industry (CCI-CI)12; 
 - the National Chamber of Trades of Côte d'Ivoire;  - the Association of Importers, Exporters and Distributors (SCIMPEX);  - the General Union of Workers of Côte d'Ivoire;  - the Forwarding Agents' Association; 
 - the Maritime Federation of  Côte d'Ivoire (FEDERMAR); 
 - the Interprofessional Motor Vehicle Group (GIPA);  - the Union of Agricultura l and Forestry Enterprises; 
 - the Union of Large Enterprises of Côte d'Ivoire (UGCI);  - the Development and Pr ofessional Training Fund (FDFP)
13; 
 - the Ivorian Federation of SMEs (FIPME);  and 
 - the National Federation of Industries a nd Services of Côte d'Ivoire (FNISCI). 
31. According to the authorities, the current, primary objective of Ivorian trade policy is to boost 
post-crisis economic growth, especially through forei gn trade.  To that end, Côte d'Ivoire could 
further encourage and liberalize imports.  Great er openness to domestic and foreign competition 
would make the Ivorian economy more competitive abro ad and would help to lower price levels for 
consumers.  In particular, liber alizing and deregulating the Ivoria n economy, by eliminating various 
taxes (and related exemption), would facilitate food production growth and an increase in exports of 
manufactured products. 
32. This would involve removing excessive regula tions and abolishing various high duties on 
exports by agricultural producers (Chapter IV);   eliminating tariff and non-tariff barriers to 
intra-regional trade (Chapter III);  and, above all,  simplifying and harmonizing fiscal regimes in order 
to re-establish a more transparent and competitive economic environment. 
33. The objectives of Ivorian trade policy on agricu lture are centred both on the development of 
food crops and on the diversification of cash crops.  In the food sectors, agricultural policy aims to 
reduce the import bill by promoting local production, which has been hard-hit by a decade of conflict.  
While, on the one hand, development activities and th e fight against rural poverty would require more 
budgetary resources, on the other, Ivorian agricultu ral production (especially cash crops) from this 
rural sector are still subject to high taxes (Chapter IV(2)). 
34. Since 1994, forestry management objectives have focused on reforestation, but have failed to 
prevent the extensive deforesta tion that the country has suffered.  In the mining sector, the 
Government's objectives are to reach a higher degree of self-sufficiency in energy, by investing 
heavily in new oil and gas deposits.  The projects are based on private initiative and do not, in principle, receive any direct subsidies from the State. 
35. According to the authorities, Côte d'Ivoire is  no longer pursuing industrial policies involving 
subsidies or other support measures.  In the manufacturing sector, especially in the processing of fish 
products for export, the Ivorian G overnment has opted to reduce tari ff and non-tariff barriers in order 
to lower the cost of industrial inputs and make exported products as competitive as possible.  This 
                                                      
12 Viewed at:  http://www.chamco-ci.org/. 
13 FDFP online information.  Viewed at:  http://www.fdfp.or.ci/. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 104 
  
  liberalization is undertaken through a fisheries free zone, to which other indus tries do not have access 
(Chapter IV(4)). 
(3) TRADE AGREEMENTS  
36. Côte d'Ivoire is a member not only of the WTO, but of several regional trade groups, 
including the African Union (AU) and the African Economic Community (AEC) associated with it, as 
well as ECOWAS and WAEMU (common report, Chapter II). 
(i) Relations with the World Trade Organization (WTO) 
37. At the WTO, and especially with regard to tr ade negotiations and participation in different 
committees, Côte d'Ivoire coordinates, in princi ple, its position with those of the other member 
countries of WAEMU (common report, Chapter II(1 )).  Côte d'Ivoire favours abolishing export 
subsidies for products which have the effect of destroying production structures that are competitive 
in international markets. 
38. Côte d'Ivoire (like the other member States of WAEMU) individually bound its customs 
duties as well as its other duties and taxes during mu ltilateral trade negotiations (Chapter III(2)).  With 
its WAEMU and ECOWAS partners, Côte d'Ivoire is seeking solutions to the problem posed by 
applied rates exceeding bindings in certain cases (Table II.2). 
Table II.2 
Summary analysis of the applied and bound MFN tariff, 2011  
Description MFN tariff applied in 2011 
Number of 
lines Percentage 
of bound 
lines at 
WTO Simple 
average rate Range of 
rates Number of 
lines 
exceeding 
bindings 
(%) 
Total 5,836 33.8 12.0 0-20 962 
Harmonized System (HS)      
Chapters 1 to 24 860 86.6 15.4 5-20 496 
Chapters 25 to 97 4,976 24.6 11.5 0-20 466 
WTO definition       
Agriculturea 801 100.0 14.7 5-20 0 
Live animals and products of animal origin 96 100.0 18.8 5-20 88 
Dairy produce 31 100.0 14.2 5-20 19 
Coffee, tea, cocoa, sugar, etc. 178 100.0 16.2 5-20 125 
Cut flowers and plants 35 100.0 7.6 5-20 6 
Fruit and vegetables 169 100.0 19.3 5-20 160 
Cereals 18 100.0 6.1 5-10 0 
Oil seeds, fats and oils 90 100.0 10.8 5-20 25 
Beverages, spirits 58 100.0 19.6 5-20 56 
Tobacco 9 100.0 13.3 5-20 0 
Other agricultural products 117 100.0 6.9 5-20 4 
Non-agricultural products (excluding petroleum) 5,010 22.9 11.6 0-20 0 
Fish and fishery products 129 10.9 14.5 5-20 14 
Mineral products, precious stones and pr ecious metals 344 3.8 11.4 0-20 10 
Metals 640 6.1 12.0 5-20 39 
Chemical products and photographic supplies 906 2.5 8.0 5-20 14 
Leather, rubber, footwear and travel goods 168 23.8 13.2 5-20 40 Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 105 
 
 
  Description MFN tariff applied in 2011 
Number of 
lines Percentage 
of bound 
lines at 
WTO Simple 
average rate Range of 
rates Number of 
lines 
exceeding 
bindings 
(%) 
Wood, wood pulp, paper and furniture 514 2.1 9.9 5-20 2 
Textiles and clothing 828 23.9 17.4 5-20 98 
Transport equipment 237 69.2 10.6 5-20 27 
Non-electrical machinery 557 75.0 7.3 5-20 94 
Electrical machinery 255 80.0 11.3 5-20 124 
Non-agricultural products, n.e.s. 432 4.9 14.5 5-20 7 
By ISIC sectorb      
Agriculture, hunting, forestry and fishing 456 59.0 11.0 5-20 157 
Mining and quarrying industries 104 0.0 5.0 5-10 0 
Manufacturing industries 5,275 32.2 12.3 0-20 805 
By stage of processing      
Raw materials 811 44.0 9.8 5-20 190 
Intermediate goods 1,901 9.7 10.1 0-20 33 
Finished goods 3,124 45.7 13.9 5-20 739 
a WTO definition:  HS Chapters 1 to 24 (excluding fish and marine products) and a number of processed agricultural products 
(from Chapters 29, 33, 35, 38, 41, 43, 50-53). 
b International Standard Industrial Classification. 
Source : WTO, based on CTS data and information provided by the Ivorian Government. 
(ii) Relations with the European Union 
39. To replace the trade provisions of the Cot onou Agreement (common report, Chapter II), 
Côte d'Ivoire signed a "stepping stone Economic  Partnership Agreement" (EPA) with the 
European Union in Abidjan on 26 November 2008.  It is the first agreement signed by the 
European Union and an African country and was notified by the Parties to the WTO on 
11 December 2008, in accordance with  Article XXIV:7(a) of the GATT 1994.14 
40. The EPA had not yet entered into force as at April 2012.  It is supposed to come into force as 
soon as the ratification or other internal procedures, have been fulfilled, as provided for in Article 75.  
According to Article 75.4, it is to be applied provisi onally by each of the Parties ten days after receipt 
of a notification of provisional application.  The EU has already sent such a notification, but 
Côte d'Ivoire has not. 
41. Pending the entry into force of the EPA, the EU has unilaterally granted benefits to 
Côte d'Ivoire in accordance with Council Regul ation (EC) No. 1528/2007 of 20 December 2007 
(hereinafter referred to as Regulation No. 1528/2007).15  This Regulation expires with the entry into 
                                                      
14 Viewed at:  http://eur-lex.europa.eu/LexUriS erv/LexUriServ.d o?uri=OJ:L:2009:059:0003:0273: 
FR:PDF.  See also WTO document WT/REG258/N/1, WTO RTA database 
http://rtais.wto.org/UI/PublicShow MemberRTAIDCard.aspx?rtaid=623. 
15 Council Regulation (EC) No. 1528/2007 of 20  December 2007 applying the arrangements for 
products originating in certain States which are part  of the African, Caribbean and Pacific (ACP) Group of 
States provided for in agreements establishing, or leading to the establishment of, Economic Partnership 
Agreements.  Viewed at:  http://eur-lex.europa.eu/L exUriServ/LexUriServ.do?uri=OJ:L:2007:348:0001:0154: 
FR:PDF.  These States or regions will remain on the list (Annex I of the Regulation) unless the 
European Council, acting by qualified majority on a proposal from the Commission, amends Annex I to remove WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 106 
  
  force of the EPA (Preamble, paragraph 5), or if th e State concerned indicates that it does not intend to 
ratify the EPA or does not do so within a "reaso nable period of time".  In October 2011, the 
EU Commission proposed that this period should end in January 2014.16 
42. Under Articles 12 and 13 of the EPA, products orig inating in Côte d'Ivoire shall be imported 
into the EU free of customs duties,  except for arms and ammunition, and sugar which is subject to a 
specific safeguard regime based on volume until 2015.   The EU already granted substantial tariff 
preferences to Côte d'Ivoire, with an average app lied tariff of 0.1 per cent, up until 2007, the year 
before Regulation No. 1528/2007 en tered into force.  In additi on to these preferences that are 
preserved under the EPA, the main advance in terms of access to the EU market for Ivorian products 
involves 915 tariff lines (9.4 per cent of the total) for all agri-food products, which were not free of 
customs duties under the Cotonou Agreement, but  became duty-free on 1 January 2008 under the 
EPA (or under Regulation No. 1528 prior to the implementation of the EPA). 
43. Customs duties on products originating in the EU that are imported into Côte d'Ivoire will be 
reduced or eliminated according to the tariff dismantling schedule found in Annex 2 of the EPA.  
Côte d'Ivoire undertook to liberalize 1 per cent of the tariff lines at the end of 2009 in addition to the 
1.6 per cent that are already duty-free on an MFN basis.  Based on their average values between 2005 
and 2007, this initial phase of lib eralization affects 13.7 per cent of Ivorian imports (so that 
€253 million in imports would enter Côte d'Ivoire duty-free, whereas they are currently taxed at the 
MFN rate).  Nearly 54 per cent of imports based on value should be liberalized by the end of the fifth year.  After ten years, 82.7 per cent of tariff lines should be duty-free, or 71 per cent of the value 
of imports.  At the end of the transition period, Cô te d'Ivoire will have liberalized 88.6 per cent of 
tariff lines (which account for 81.3 per cent of its imports (2005-2007 basis) from the EU). 
44. Products in category D will not be liberalized by  Côte d'Ivoire under the EPA, in order to 
protect sensitive sectors and safeguard tax receipts.  These account for 11.4 per cent of tariff lines, and 18.7 per cent of imports, and include cotton, pearls and precious stones, textiles, olive oil and table 
olives, meat, crustaceans, milk and milk products, coffee, cocoa, tobacco, fru its, cement, beauty and 
make-up products, rubber and its artic les, and automobiles.  The CET rates applied to these products 
range from 5 to 20 per cent (common report, Chapter III(2)). 
45. No new customs duties will be introduced nor  will those currently applied be increased 
(Article 15.1).  However, under Article 15.2, as part  of the finalization of the common external tariff 
of ECOWAS, Côte d'Ivoire had the possibility until 31 December 2011 to revise its customs duties on 
imports originating in the European Union insofa r as the general impact of these duties (within the 
meaning of Article XXIV:5(a) of GATT) was no hi gher than that resulting from the duties specified 
in the EPA.  That was not the case. 
46. Imports originating in a Party will not be directly or indirectly subject to internal taxation or 
other internal charges of any kind exceeding those which are directly or  indirectly applicable to like 
domestic products (national treatment ).  Furthermore, the Parties w ill refrain from applying any other 
form of taxation or other internal charges with  the aim of providing protection for domestic 
production.  National treatment will apply not only to taxation and charges, but also to the laws, 
regulations and requirements applicable to the sale, offering for sale, purchase, transportation, 
                                                                                                                                                                     
a region or State from that Annex, in particular, if the region or State concerned indicates that it intends not to 
ratify the EPA or does not do so within  "a reasonable period of time", if th e agreement is term inated, or if the 
region or State concerned terminates its rights and obligations under the agreement but the agreement otherwise remains in force (Articles 2.1 and 3). 
16 Viewed at:  http://trade.ec.europa.eu/doc lib/docs/2011/september/tradoc_148215.pdf. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 107 
 
 
  distribution or use of imported products on the dom estic market;  and to any internal regulations 
relating to the mixing, processing or use of produc ts according to specified quantities or proportions 
(Article 19).  It will not apply to the laws, re gulations, procedures or practices relating to public 
procurement (Article 19.4). 
47. Article 17 of the EPA (MFN clause for free trade agreements) stipulates that after the 
Agreement enters into force, the EU shall grant Côte d'Ivoire any more favourable treatment as a 
result of its accession to a "free trade agreement" with third parties.17  Côte d'Ivoire has the same 
obligation, but only if the third party is a "major trade partner".18  If the Ivorian Party obtains, in an 
agreement with a major trade partner, substantially more favourable treatment than that offered by the 
EU, the two Parties shall consult each other and decide together on the implementation of such 
treatment (the EU "MFN" clause). 
48. The EPA also contains detailed regulatory provisions (for example, on customs and 
administrative cooperation and technical regulati ons including SPS).  Under Article 75.8, this 
Agreement "shall be superseded by a global EPA concluded at regional level on the date of its entry 
into force.  In this case, the Parties shall endea vour to ensure that the global EPA at regional level 
preserves most of the benefits obtained by Côte d'Ivoire under [the bilateral EPA]". 
(iii) Relations with the United States of America 
49. Côte d'Ivoire was not among the 34 countries in itially declared eligible for the programme 
established by the United States under the Africa n Growth and Opportunity Act (AGOA) in 
October 2000.19  It was admitted in May 2002 and then re moved from the group of eligible countries 
in January 2005.  Côte d'Ivoire  was readmitted in October 2011. 
50. Eligible countries are granted duty- and quota -free access to the US market until 2015 for a 
range of goods, including selected agricultural and te xtile products, except for apparel.  According to 
the AGOA website, Côte d'Ivoire is not eligible for the special provisions relating to the incorporation 
of third-country fabrics in apparel, which re mains in force until 30 September 2012, or for the 
provision concerning handmade (so-called "Categor y 9") products and articles made from ethnic 
fabrics. 
51.  US imports from Côte d'Ivoire are significant, ranging from between US$750 million and 
US$1 billion.  However, in 2004, the last of the three years of eligibility for AGOA, imports under the 
programme amounted to US$88 million.  Its exports  under the GSP programme to the United States 
totalled US$65 million in 2010 (Chart II.1).  Ivoria n economic operators have  thus little exploited 
these preferences. 
 
 
                                                      
17 A free trade agreement "s ubstantially liberalizes trade and substantially eliminates discrimination 
between the Parties through the repeal of existing disc riminatory measures and/or the prohibition of new 
discriminatory measures and m easures which are more discriminatory in na ture, either on the entry into force of 
this Agreement or on the basis of a reasonable timetable" (Article 17.5). 
18 A 'major trade partner' refers to any developed country, or any country with a share in world trade 
greater than 1 per cent […], or any group of countries acting individually, collectively or through a free trade 
agreement with a share in world trade greater than 1.5 per cent in th e year preceding the en try into force of the 
free trade agreement" (Article 17.6). 
19 AGOA online information.  Viewed at:  http://agoa.gov. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 108 
  
   
 0 200 400 600 8001 0001 200
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011GSP AGOA (excluding GSP) MFN other products MFN cocoaChart II.1
US imports from Côte d'Ivoire, by tariff regime, 2000-2011 
Source : US International Trade Commission (access to database in February 2012).a
a  No special programme requested.US$ million
 
(iv) Other agreements 
52. Côte d'Ivoire is a member of the Internati onal Natural Rubber Agreem ent, the International 
Coffee Agreement and the Internationa l Cocoa Agreement (Chapter IV(2)).  It is also a member of the 
African Timber Organization.  Côte d'Ivoire has co ncluded roughly 30 bilateral trade agreements (a 
list of which could not be obtained), the oldest of which dates from 1961.  These agreements, which 
are tacitly renewed when they expire, do not contai n any preferential clauses concerning trade;  it is 
therefore unlikely that they have a real economic impact. 
(4) INVESTMENT REGIME  
53. The investment regime has not changed significantly since the last TPR in 1995.  Under this 
regime, private investment, especially foreign investme nt, is not restricted in Côte d'Ivoire;  on the 
contrary, promoting it has always been a priority of the Government.  The development strategy is 
based on a partnership with foreign enterprises or in vestors that already have a grip on international 
markets (for example, Nestlé, Unilever, etc.).  The ex isting industrial fabric is, to a very large extent, 
the result of this legislation.  Unfortunately, it owed its establishment to a high level of protection 
against imports, which significantly limited its co mpetitiveness, as regards exports in particular. 
54. Created by Decree No. 2001-430 of 18 July 2001, the Government-Private Sector 
Coordination Committee (CCESP), under the supervision of the Ministry of Industry, is a mechanism 
for conciliation, mediation and decision-making betw een the Government and the private sector.  
Since 2011, the priorities of the CCESP have been assisting distressed enterprises with post-crisis 
recovery;  facilitating business start-ups, enterprise development, revising the Investment Code (see 
below), reforming industrial zones and developing an industrial policy. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 109 
 
 
  55. Specifically, the authorities are currently looking at the overall coherence of the Investment 
Code;  two groups of provisions regulating two types of free zones;  provisions regulating industrial 
zones;  and provisions contai ned in the General Tax Code. 
(i) Investment Code 
56. The authorities have indicated that the Investment Code of 1995 is being revised.20  This Code 
is designed to attract national and foreign investme nt through tax and tariff exemptions that increase 
according to the sum invested. 
57. On the other hand, it is reported that the syst em of "establishment agreements", under which 
potential investors were guaranteed market shares  by decree, will no longer be applied.  Since 
independence, this system had enabled a few ente rprises that met certain conditions to be assigned 
priority by the Government, thus obtaining tariff a nd tax privileges according to  their specific needs.  
The agreement would determine tax exemptions fo r up to 25 years;  exemption from import duties on 
imported inputs;  monopolies on imports of certain  products (for example, wheat);  monopolies on 
domestic marketing;  and monopolies on producti on.  This legislation resulted in obvious 
impediments to competition and substantial discr imination against newcomers.  None of these 
agreements is still in effect. 
58. The Code guarantees "national treatment" for inv estment, or identical treatment of Ivorians 
and foreigners.  Furthermore, it guarantees the repatr iation of earnings of all descriptions on invested 
capital, including dividends and the proceeds of liquida tion of the investment, to the investor's State 
of residence.  The stability of this system has ofte n been described as a key factor in the growth of 
direct investment in Côte d'Ivoire. 
59. The Code provides for two separate investment  regimes, one for declaration and one for 
approval of investment, which are applied without prejudice to the body of incentives provided by the 
General Tax Code and the Customs Tariff and to tho se arising out of treaties or agreements concluded 
between Côte d'Ivoire and other States. 
60. The declaration regime applies to all sectors of economic activity, except the following:  trade 
and transport, both of which are subject to the approval regime;  building and public works;  and 
banking and financial services.  The duration of the advantages ranges from five to eight years 
according to geographical area, plus the time require d to carry out the investment programme.  These 
advantages are:  exemption from profits tax and exemption from the tax on patents and licences.  
There is total exemption from profits tax until the end of the third from last year of the period of 
exemption, and then a 50 per cent and 25 per cent exemption from the taxes normally payable in the 
penultimate and last year, respectively. 
                                                      
20 Law No. 95-629 of 3 August 1995 on the Investment Code.  This legislation was not available on an 
official website as at April 2012. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 110 
  
  61. The approval regime is applicab le to all economic activities except building, public works and 
financial services.  It provides advantages which in crease with the amount invested;  criteria of lower 
and upper thresholds, the amounts of which are fixed by decree, determine the scope of the benefits 
granted.  The amounts have not changed:  the lo wer threshold is CFAF 500 million (€762,000) and 
the upper threshold is CFAF 1 billion (€1.5 million). 
 - For an invested sum equal to or above the lower threshold:  exemption from import 
duties on imports of all the equipment needed to effect the investment, including the first batch of spare parts; 
 - for investment amounts between the lower and upper threshold:  a sole import duty of 
5 per cent, except on building materials, movable property and passenger (motor) 
cars, on which the full amount of import duties is payable irrespective of the sum invested; 
 - however, since March 2000
21, invested sums equal to or above the lower threshold 
are no longer exempted from VAT (this exemption from VAT applied to expenditure on equipment, utility vehicles and spare parts, with the exception of building 
materials, movable property and private (motor) cars); 
 - but since 2004, a VAT exemption has been granted for industrial production 
equipment used in industrial activities ex empted from VAT.  This provision is 
contained in Article 9 of the Fiscal Anne x to Law No. 2004-27 1 of 15 April 2004; 
 - exemption from profits tax; 
 - exemption from the tax on patents and licences;  and 
 - in the case of investments above the up per threshold, exemption from the estate tax 
on built-on property. 
62. An enterprise wishing to enjoy the advantages provided by the approval regime is required, 
inter alia , to employ Ivorian managers, foremen and othe r workers and to provide them with training 
in accordance with the regulations in force and in pa rticular the provisions c oncerning the operation of 
the Vocational Training Development Fund. 
63. It is mandatory to declare all direct investme nts and the liquidation thereof to the Minister 
responsible for the Economy, Finance and Planning and to the BCEAO within 20 days, including the 
establishment of a branch of a foreign company.  Th e statutes of the company or branch are registered 
with the Directorate-General of Taxes (DGI).  The registration fees are as follows:  up to 
CFAF 5 billion, 0.6 per cent of the registered cap ital;  and over CFAF 5 billion, 0.2 per cent.  The 
fiscal declaration is also made to the DGI by submitting a declaration of establishment and paying the fee to obtain a licence declaration.  With the fiscal declaration of establishment it is possible to obtain 
a taxpayer's account number under which the en terprise will pay the taxes levied on it. 
64. A notice of incorporation must be published in  the newspaper Fraternité-Matin, to which a 
summary of the statutes must be supplied.  The co st of insertion is CFAF 5,900 per line.  Inscription 
in the trade register entails the prior purchase of four printed forms from the Trade Register.  These 
                                                      
21 Fiscal Annex to Ordinance No. 2000-252, implementing WAEMU Directive No. 02/98/CM on 
harmonizing the VAT legisl ation of member States. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 111 
 
 
  forms, duly completed, are to be filed with the cler k of the competent court together with three copies 
of the legalized statutes so that a trade register number may be allotted. 
65. In the event of a dispute with the State, investors may avail themselves of bilateral 
agreements, if they exist;  or they may have recour se to the International Ce ntre for the Settlement of 
Investment Disputes (ICSID);  or to the mechan ism provided for by the World Bank's Multilateral 
Investment Guarantee Agency (MIGA). 
(ii) Investment promotion and facilitation bodies 
66. Since 1995, the Centre for the Promotion of Investment in Côte d'Ivoire (CEPICI), currently 
attached to the Prime Minister's Office, has s ought to assist enterprises wishing to invest in 
Côte d'Ivoire.  Its Single Window serves as a multi-service window for fulfilling the administrative 
formalities required to set up an enterprise (authori zation, registration, etc.).  Under the approval 
regime, enterprises must submit their file to CEPICI, which forwards it to the Directorate of Industrial Development within four working days.  The Dir ectorate prepares a report for the members of the 
Technical Commission on Investments.  The appli cant is notified of the Commission's decision no 
later than 45 days after the date of deposit of the file.
22 
67. In order to improve the business environment, and especially to accelerate the formation of 
enterprises, in March 2011 the authorities made pl ans for a second entity, the Business Facilitation 
Centre (CFE), which would (also) bring together all the entities involved in starting up businesses.  
The coexistence of the two structures may r esult in some overlap and additional costs. 
(iii) Other investment related measures 
68. The General Tax Code contains a number of  provisions designed to encourage private 
investment.  For example, capital gains on the transf er of assets are exempt from profits tax if the 
enterprise undertakes to reinvest a sum at least equal to the original price of the asset transferred;  
furthermore, enterprises which reinvest all or some  of their profits in Côte d'Ivoire may obtain a 
reduction in profits tax in accordance with certain pr ocedures (Article 84 of th e General Tax Code);  
in addition, a tax credit deductible from the taxes pa yable by employers varies with the wage bill paid 
to Ivorian permanent staff.  The tax reform unde r way in 2012 is aimed at rationalizing the many 
waivers and exemptions in order to provide  a simple and transparent taxation system. 
(iv) Free zones and industrial zones 
69. Côte d'Ivoire has established both free zones a nd industrial zones.  The two main industrial 
zones are in Yogoupon and the Abidjan autonomous port.  According to the authorities, these 
two zones mainly offer infrastructure benefits, not tax or customs privileges.  In December 2011, the 
CCESP began improving the management and developmen t of industrial zones with the help of the 
World Bank.  According to the CCESP, their legal and institutional framework is in need of reform.  
Priorities include responding to the strong demand for in dustrial land;  rehabilitating existing zones;  
facilitating "clusters" of enterprises working in the sam e industry;  and looking for external partners to 
invest in the area of industrial land. 
                                                      
22 Viewed at:  http://cotedivoire.eregulations .org/show-step.asp?l=fr&mid=2&rid=2&sno=3. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 112 
  
  70. Two free zone regimes are currently in place:  one for fishing enterprises, since 2005;  the 
other is a "Biotechnology and Information and Communication Technologies Free Zone" (ZBTIC23) 
regime, in place since 2007.  Though similar, these two regimes differ. 
71. An enterprise that is approved under the ZBTI C regime must operate in the sectors of 
biotechnology and information and communication technologies.24  Once approved, it is exempted 
from all taxes while in operation (Article 31), incl uding customs duties and taxes on both imports and 
exports (Articles 18, 31, 37).  Instead, a withholding  tax is levied on turnover:  0 per cent during the 
first five years, and 1 per cent thereafter.  There is also a fee of 2.5 per cent of gross turnover.  The withholding tax base may be reduced by 20 per cent if at least 75 per cent of the enterprise's 
employees are Ivorian.  Half the value of new investments (Article 33) may also be deducted from the 
withholding tax base, up to a level of 50 per cent of th e base, for a maximum of four years.  Factors of 
production such as water, electricity, telephone lines,  fuel, and service provision, are tax-exempt.  
Imports are exempted from the verification programme .  The State ensures the free transfer of funds 
by approved enterprises.  Goods and services de livered by enterprises on national territory to 
enterprises in the ZBTIC are considered exports.  In  April 2012, there were a dozen enterprises on the 
site. 
72. The free zone regime for fish-processing enterprises, in force since December 2005, is 
reserved for enterprises that obtain at least 90 per cent of their turnover from exports ("free 
enterprises").  The free zone is a defined geographical  area where a specific tax and customs regime is 
applied;  "free points" situated outside the zone al so benefit from its provisions.  Eligible enterprises 
are exempt from all duties and taxes, including t hose on imported and exported goods and services.  
Free enterprises also enjoy preferential tariffs on water, electricity, telephone services, and fuel 
supplied by public and semi-public establishments.  They may also hold foreign currency accounts 
and enjoy freedom of exchange, remittance of prof its and capital repatriation.  The enterprises are 
subject to a fee, the amount of which is set by decree. 
73. This regime aims to promote exports of pr ocessed fish products, in cluding to the other 
WAEMU and ECOWAS member countries, despite the distortions to competition entailed by 
conditions that are more favourable than the or dinary law.  Trade between free enterprises and 
national customs territory is also considered to contribute importation and exportation.  Enterprises 
can sell only 10 per cent of manufactured products on  Ivorian territory, on the condition that duties 
and taxes are paid.  However, their exports benef it from the preferential trade provisions contained in 
the international agreements (Chapter IV(1). 
                                                      
23 Viewed at:  http://www.vitib.ci/fr/zbtic_installation.asp. 
24 Decree No. 2007-01 on the application of Law No. 2004-429 of 30 August 2004 establishing the free 
zone regime for biotechnology and information and communication technologies in Côte d'Ivoire, 
Official Journal No. 10, 8 March 2007. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 113 
 
 
  III. TRADE POLICY AND PRACTICES BY MEASURE 
(1) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Registration 
74. Any physical or legal person wishing to engage  in foreign trade must register with the 
Ministry of Trade in order to obtain an  identity number (importer-exporter code).25  The application 
must contain:  a certificate of registration in the commercial register;  a declaration of commencement 
of business (taxpayer account);  a debt clearance certificate;  a tax clearance certificate;  and a photocopy of the applicant's identity document.
26  In addition to these documents, a business tax 
certificate must be submitted for the renewal of  the importer-exporter code.  According to the 
authorities, the conditions of registration are the sa me for nationals and non- nationals.  Besides, the 
importation of certain goods requires a licence or an importer's permit (section (1)(vi)). 
75. All imports of an f.o.b. value of CFAF 500,000 or more are subject to an advance import 
declaration (DAI) that must be made to the Customs Administration27 (before the arrival of the goods 
at the point of entry into Ivorian territory), as well as an import fact sheet (FRI) to be submitted to the 
Ministry of Trade.28  The DAI is of unlimited validity and is  issued automatically upon submission of 
the pro forma or definitive invoice;  it reportedly allows for the bank domiciliation of the transaction 
to proceed before the goods arrive.  The FRI is  also issued automatically upon presentation of 
three copies of the application.29  The FRI is non-transferable and valid for six months 
(non-renewable), and enables the authorities to determine eligibility under the import inspection 
programme (section (1)(iii));  it is not required fo r customs clearance purposes.  According to the 
authorities, the DAI and the FRI do not entail any statutory costs.  New FRIs and DAIs will have to be 
established if the final transaction is concluded with  a different supplier or for a different type of 
product, or in the event of a change in the quantit y or value (beyond a tolerance threshold of 10 per 
cent) of the order.   
76. Since 1 June 2006, seaborne imports have had to be accompanied by a cargo tracking 
note (BSC), which must be obtained from the Ivorian Shippers' Office (OIC).30  The costs involved 
                                                      
25 For one-off imports, operators may obtain an o ccasional code by submit ting the pro-forma goods 
invoice and a photocopy of their identity document or of the certificate of registration in the commercial 
register.  The cost of the occasional code is CFAF 50,000. 
26 The cost of registration for an importer-exporter code (and the annual renewal) is CFAF 30,000; for 
the commercial register it is CFAF 25,000 for sole proprietorships and CFAF 55,000 (including CFAF 5,000 for 
the filing of the articles of incorpora tion) for companies.  Search fees mu st be paid for the taxpayer account 
registration: CFAF 1,000 for private individuals and CFAF 5,000 for legal persons. 
27 The DAI is waived for one-off or non-commer cial air shipments of an f.o.b. value of 
CFAF 3,000,000 or less. 
28 The FRI is drawn up at the prem ises of the BIVAC International inspection company by agents of 
the Ministry of Trade assigned there for that purpose. 
29 The FRI application comprises: the pro forma invoice; the DAI number; and, if appropriate, the 
approval, the prior authorization or the import licence.  Bulk imports subject the preshipment inspection programme must pay the relevant fee when the FRI is drawn up. 
30 The BSC was introduced in Côte d'Ivoire through Order No. 340 of 12 November 2001.  The first 
attempt to set up the system to issue and process the BSC dates back to April 2002.  The requirement of this document for eligibility purposes was suspended in July 2003 because of the serious shortcomings encountered, 
including the extra costs generated by manual processing. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 114 
  
  vary depending on the nature of the goods and the type of cargo.31  In principle, the BSC is generated 
via the Internet as soon as the goods are loaded;  it may also be drawn up upon the goods' arrival at 
Ivorian ports, with no penalty whatsoever.  The su pporting documents to be attached electronically 
are:  a copy of the DAI or of its number;  the detailed commercial invoice;  the export customs 
declaration;  the bill of lading;  the packing list;  th e freight invoice;  the certificate of insurance;  and, 
if appropriate, the certificate of origin.32 
77. Under WAEMU rules, goods under all customs regimes, whether imports or exports, are 
subject to a customs declaration; exemption from im port duties and taxes does not dispense them from 
this obligation.  The documents required for the customs procedures are: the importer-exporter code; 
the bill of lading; the purchase invoice; the freight in voice; the certificate of insurance; the DAI; and, 
if appropriate, the certificate of inspection (section (1 )(iii)); the original of the BSC; the certificate of 
origin and the sanitary/phytosanitary certificate.  All goods being imported into Côte d'Ivoire, 
irrespective of their nature, must be insured33;  imports for commercial purposes, irrespective of the 
value, must be ensured by an insurer based in Côte d'Ivoire. 
78. In Côte d'Ivoire, the submission of the deta iled declaration is done only through customs 
agents (or forwarders) accredited by the Customs Administration; they are not allowed to declare 
alcoholic beverages and tobacco products without special authorization.  Those eligible for 
accreditation are legal entities34 with fully paid-up equity of at least CFAF 25 million and which have 
provided a security of at least CFAF 30 million thro ugh a bank approved in Cô te d'Ivoire; a separate 
security (at least CFAF 25 million) is required to  be eligible under the clearance credit facility.35  
The accreditation is of unlimited duration, (unless a pr obation period is set), and is valid only at the 
customs offices for which it has b een granted.  All applications for accreditation as customs agents 
must be accompanied by an extract from the register  of births and a criminal clearance certificate or 
any other relevant documentation; special authori zation to declare alcohol and tobacco is granted 
depending on the application and the guarantee provide d.  In principle, customs agents' fees are 
regulated (maximum cost);36  according to the authorities, custom s agents in practice set their own 
fees on the basis of free competition. 
(ii) Customs procedures 
79. In principle, customs clearance procedur es are computerized, based on the SYDAM, or 
Automated Customs Clearance System, which is an  adaptation of the ASYCUDA system developed 
by UNCTAD to the Ivorian context.37  In July 2009, Côte d'Ivoire began its transition to a new 
                                                      
31 The basic rate for the BSC is €25 per bill of lading; goods imported in bulk are assessed at €100 per 
bill of lading (€125 for rice, wine and oil).  For containerized goods the BSC is issued per container: €20 
for 20-foot containers and €40 for 40-foot containers.  Vehicles (whether containerized or not) are charged at 
€25 each;  the same rate is applied for each batch of ten motorcycles shown on the same bill of lading.  
Viewed at:  http://www.oic.ci/source/fr/ defaulte.php?rubrique=20090625-bsc-tarif. 
32 Directorate-General of Customs, Circular No . 1352/MEF/DU of 25 May 2007.  Viewed at:  
https://bscoic.sgs.co m/Misc/Our_file.pdf. 
33 Law No. 86-485 of 1 July 1986. 
34 A legal person may be accredited simultaneous ly as a customs agent and a cargo handling or 
stevedoring company. 
35 Online information.  Viewed at:  http://www.douanes.ci/?page=Profes.Agrees.agrement 
&rub=agrees&typrub=srub. 
36 Decree No. 74-98 of 2 March 1974. 
37 Customs agents are charged a network fee of CFAF 4,000 (excluding taxes) for the use of the 
network, which is owned by the Customs Administration;  a fee for the use of SYDAM would also seem to be in 
place (Circular No. 1466 of 27 August 2 010 and Information Note No . 64 of 2 August 2010). Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 115 
 
 
  version of the system (SYDAM World) that will allo w for the automation of most customs operations.  
Some 98 per cent of customs declarations are curre ntly being processed electronically.  Moreover, the 
BSCs validated by the OIC (section (1)(i)) are tran smitted daily to the customs, but the computer 
system that manages them, in particular the database containing the scanned copies of supporting 
documents, is not linked to the SYDAM. 
80. The risk management mechanism used in the processing of customs declarations provides for 
a "facilitation" procedure (goods cleared immediately or scanned) and a physical inspection procedure (on the wharf or at the domicile); the inspection visits do not generate any additional costs.  
According to the authorities, the selection criteria are established primarily with a view to securing 
revenue collection. 
81. Under a fast-track customs clearance procedure, goo ds can be cleared in 24 hours.  It applies 
only to fresh products, temporary imports (except tex tiles, official aid, goods imported by embassies, 
as well as those imported by certain beneficiary soci eties.  A credit clearance mechanism exists in 
Côte d'Ivoire pursuant to the community Code (c ommon report, Chapter III(2)(i)).  The use of this 
mechanism entails a two per mil incr ement in the duties and taxes payabl e;  Côte d'Ivoire has also set 
a minimum threshold (CFAF 25 million) for the related annual security. 
82. According to the World Bank's Doing Business 2012 report, the average duration of customs 
clearance and technical inspection is seven days for imports versus five days for exports; handling at 
the point of entry (exit) prolongs that period by eight and three days respectively.  No reform was undertaken during the past four years to facilitate cross-border trade.
 38  Côte d'Ivoire is now installing 
a software program to track customs clearance ti mes, pursuant to provisions of the World Customs 
Organization. 
(iii) Preshipment inspection and customs valuation 
83. A system of mandatory inspection of imports to be released for consumption, irrespective of 
their origin, is still in place in Côte d'Ivoire;  BIVA C International (a subsidiary of the Bureau Veritas 
group) was charged with setting it up in May 2004.39  The inspection verifies the import eligibility, 
the quality and the quantity of the goods.40  BIVAC also certifies, on an indicative basis, the main 
elements of taxation (tariff description, customs value and origin).  Goods imported in bulk are 
subject to preshipment inspection if their f.o.b. value is CFAF 1,500,000 or more.41  Since 2007, this 
procedure has been waived for containerized goods, but they are subject to scanner control upon arrival;  that inspection is done on the basis of a risk  analysis, regardless of the value of the imports.  
Apart from scanning at the destination, some containerized imports deemed sensitive and 
whose f.o.b. value is at least CFAF 1,500,000 are also subject to mandatory preshipment quality 
                                                      
38 World Bank (2012). 
39 Côte d'Ivoire has notified the WTO of its administrative procedures (WTO document 
G/PSI/N/1/Add.4 of 9 October 1996), and of some laws and regulations (WTO document G/PSI/N/1/Add.7 of 24 February 1998) in connection with preshipment inspection;  there has been no update in that regard 
since 1998. 
40 The list of goods exempted from the impor t inspection programme can be viewed at:  
http://www.bureauveritas.co m/wps/wcm/connect/bv_com/group/home/ about-us/our-busine ss/international-
trade/gsit-ivory+coast. 
41 BIVAC online information, " Programme de Vérification des Importations – Côte d'Ivoire, 
Guide pour les Importateurs ".  Viewed at:  http://www.bureauveritas.com/wps/wcm/connect/bv_com/ 
group/home/about-us/our-business/international-trade/gsit-ivory%20coast. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 116 
  
  control.42  Partial deliveries are inspected if the ov erall value of the order exceeds the regulated 
threshold;  at least one third of imports of an  f.o.b. value ranging be tween CFAF 500,000 and 
CFAF 1,500,000 are subject to random inspections.   
84. Goods subject to preshipment inspection are gene rally inspected in the exporting country;  the 
inspection may be conducted at the destination, subject to minister ial authorization and the payment 
of a fine (CFAF 300,000) plus the inspection co st.  The preshipment inspection fees invoiced to 
importers are calculated at a rate of 0.75 per cent of  the f.o.b. value of shown on the FRI (a minimum 
of CFAF 100,000)43;  for amounts exceeding its minimum fee (CFAF 100,000), BIVAC International 
pays 0.05 per cent of the f.o.b. value to the Go vernment.  Containerized imports are subject to a 
security tax of CFAF 84,892 per 20-foot equivalent unit, whether the containers are scanned or not, 
and that amount is collected on behalf of BIVA C-SCAN-Côte d'Ivoire, a subsidiary of BIVAC 
International.44  Besides, BIVAC International is rem unerated for preshipment inspections of 
containerized imports deemed sensitive, as follows:  0.4 per cent of the f.o.b. value, the minimum 
charge being CFAF 60,000.  BIVAC-SCAN-Côte d'Ivoire deducts the amounts due as remuneration from the fee payable to the Government under the X-ray scanner concession agreement at the Port of 
Abidjan. 
85. In principle, the WAEMU regulations regard ing the value of goods for customs purposes 
(common report, Chapter III(2)(i)) have been in force in Côte d'Ivoire since 2001.  A single 
notification
45 in that regard was submitted to the WTO in  2002; no update on the application of the 
transitional provisions has been submitted since then, how ever.  In practice, Côte d'Ivoire is still using 
minimum values to combat under-invoicing;  the list of imports concerned is not harmonized with the 
relevant WAEMU provisions.  Moreover, th e Ivorian Automobile Technical Inspection 
Company (SICTA) is charged with certifying the c. i.f. value of imported used vehicles (except 
motorcycles and agricultural machinery).  Accordin g to the Customs Administration, most clearance 
related disputes arise from issues of customs value. 
(iv) Rules of origin 
86. Côte d'Ivoire applies the WAEMU rules of origin, the basic provisions of which have been 
harmonized with those of ECOWAS (common report, Chapter III(2)(iii)).  Approvals for the WAEMU and ECOWAS preferential schemes are ha ndled by two different national committees, 
under the responsibility of the Ministry of Industr y and the Ministry of African Integration, 
respectively. 
                                                      
42 The sensitive goods are:  some food products (sa lt, milk and dairy products, juices and beverages, 
meat, frozen and deep-froze n fish, preserved and semi-preserved f oods, rice and flours);  pharmaceutical 
products;  sheet metal roofing;   and electrical equipment. 
43 At the rate of 0.75 per cent, the CFAF 100,000 fee (flat rate) should be payable for imports worth 
CFAF 13.33 million.  The flat rate payment for imports corresponding to the minimum threshold of CFAF 1,500,000 is equivalent to a fee of 6.7 per cent.  The fee on imports of values close to the minimum 
threshold is therefore relatively high, with a maximum level of 6.7 per cent, which is appreciably higher than the 
standard rate of 0.75 per cent. 
44 The security tax is waived for empty containers in transit or destined for export. 
45 WTO document G/VAL/N/1/CIV/1 of 28 June 2002. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 117 
 
 
  (v) Customs levies 
(a) Overview 
87. The WAEMU Common External Tariff (CET) has been in force in Côte d'Ivoire since 
January 2000 and according to the authorities,  is being fully applied (common report, 
Chapter III(2)(ii)(a));  imports of products or iginating in the WAEMU/ECOWAS area enjoy 
community preferences (zero rates).  Côte d'Ivoire also applies the other community duties and taxes (common report, Chapter III(2)(ii)(b)), including the 10 per cent special import tax (TCI) on certain imports, depending on trigger prices (Table III.1) .  Although the WAEMU regulations eliminated the 
degressive protection tax (TDP) at the end of 2006, Côte  d'Ivoire still applies it at a rate of 5 per cent 
on polypropylene bags, matches, cigarettes and tobacco substitutes; as well as several refined 
vegetable oils.
46  Some imported goods, more particularly  refined soybean and palm oil, may be 
subject to both the TCI and the TDP. 
Table III.1 
Special import tax, 2012 
Tariff line Description Trigger price 
0402.9900.00 Other milk and cream concentrated or contai ning added sugar or other sw eetening matter 208 CFAF/kg  
1101.0000.00 Wheat or meslin flour 192,156 CFAF/tonne
1507.1000.00 Crude oil, whether or not degummed 224 CFAF/kg  
1511.1090.00 Other palm o il, crude 224 CFAF/kg  
1512.1100.00 Crude sunflower seed or safflower oil 224 CFAF/kg 
1512.2100.00 Crude cotton seed oil, whether or  not gossypol has been removed 224 CFAF/kg 
1514.1000.00 Crude rape, colza or mustard oil 224 CFAF/kg 
1507.9000.00 Other soybean oil and its fractions, whether or  not refined, not chemical ly modified  438 CFAF/kg 
1511.9010.00 Palm oil and its fractions , whether or not refined, but not  chemically modified, put up for 
retail sale in immediate packing of a ne t capacity of 5 litres or less 438 CFAF/kg 
1511.9090.00 Other palm oil and its fractions , not put up for retail sale 438 CFAF/kg 
1512.1900.00 Other sunflower-seed or safflower  oil and fractions thereof 438 CFAF/kg 
1901.9000.90 Sweetened condensed milks 1,208 CFAF/kg 
5310.1000.00 Woven fabrics of jute 353 CFAF/kg 
6305.1000.00 Jute sacks 706 CFAF/kg 
Source : Ivorian Customs Administration. 
88. Apart from the community levies, imports into Côte d'Ivoire are subject to a range of duties 
and taxes under national legislation (Table III.2).  According to the author ities, these charges were 
introduced to protect the national economy.  Besides, depending on their nature or mode of transport, 
goods may be subject to certain additional charges su ch as those collected by handling companies, the 
Autonomous Ports of Abidjan and San Pedro,  the Ivorian Shippers’ Office and SICTA 
(section (1)(iii)).  For example, operators and charte rers of vessels calling at Ivorian ports are required 
to pay a maritime traffic tax at the rate of CFAF  500 per tonne of goods loaded and unloaded (except 
in-transit and transshipment goods). 
                                                      
46 The tariff lines concerned are:  1507.9000.00, 1508.9010.00, 1508.9090.00, 1509.9010.00, 
1509.9090.00, 1511.9010.00, 1511.9090.90, 1512.2900.00, 1513.1900.00, 1513.2900.00, 2402.2000.00, 
2402.9000.00, 3605.0000.00, and 6305.3200.00. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 118 
  
  Table III.2 
Other import duties and taxes (national legislation), 2012 
Levy Description 
Countervailing duty on meat Meat, offal and edible pr eparations not originating in the ECOWAS area 
(32 tariff lines);  the rates (all non- ad valorem ) range between 
CFAF 20 and 1,000/kg. 
Special tax on tomato concentrates CFAF 25/kg on tomato  concentrates put up for retail sale (HS 2002.9020.00).
Equalization tax on sugar The 42.6% rate (instead of  20%, foreseen in the WAEMU CET) is applied at 
the "reference" value calculated on the basis of a regulated price 
(CFAF 364/kg.).  Suspended since 2006, th e importation of sugar appears to be 
possible with special permission from the Ministry of Trade.  
Special textile tax Other flax tow and waste (HS 5303.9000.00), CFAF 400/kg;   woven fabrics of 
jute or other bast fibres, unbleached, othe r woven fabrics of jute or of other 
textile fibres (HS 5310.1000.00, 5310.9000.00, a nd 5311.0000.00), 
CFAF 100/m;  binder or baler tw ine, and twine of polyethylene 
(HS 5607.4100.00, and 5607.4900.00), CF AF 350/kg;  textile fabrics, 
impregnated, coated, covere d (HS 5903.9000.00), CFAF 400/kg. 
Tax for the development of agri-food production  CFAF  10/kg on imported rice and CF AF 5/kg on imported wheat.  
Source : Ivorian Customs Administration. 
(b) Bindings 
89. Tariff bindings in Côte d'Ivoire concern 33. 8 per cent of its tariff lines (common report, 
Table III.1).  The bound rate for most agricultural pro ducts is 15 per cent;  on certain products such as 
food, beverages, dairy products and tobacco, the bound rates vary betw een 5 per cent and 75 per cent.  
The tariff bindings on non-agricultural products ra nge between 10 and 25 per cent and cover some 
rubber products, farm tractors, and some engine sp are parts.  There are currently 962 bound lines, and 
the applied MFN rates sometimes exceed the bounds  levels by as much as 20 percentage points. 
90. As regards other duties and taxes, Côte d'I voire has made detailed commitments specifying 
certain duties (including the fiscal tax) in for ce at the time.  These duties have been bound for 
over 1,600 tariff lines at ad valorem  rates ranging from zero to 70 per cent;  another 130 lines have 
been bound at specific or compound rates.  Côte d' Ivoire's imposition of othe r import duties and taxes 
seems at odds with its commitments in that regard, especially as pertains to products for which these 
duties and taxes have been bound at low levels. 
(c) Internal taxes 
91. Côte d'Ivoire has set the main VAT rate at 18 per cent, which corresponds to the median of 
the WAEMU rate (common report, Chapter III(2)(ii)(e ));  in principle, the community provisions 
regarding the tax base are applied nationally.47  A reduced rate of nine per cent has been applied since 
December 2008 to milk (powdered or condensed) an d to edible pasta made from durum wheat;  the 
rate payable on the "entire distribution margin for tobacco, cigars and cigarettes" is 21.31 per cent.48  
The VAT liability threshold in Côte d'Ivoire is  CFAF 50,000,000 for sales and CFAF 25,000,000 for 
the provision of services.  Natural and legal persons not subject to VAT may opt to pay it if they are: 
owners of unfurnished buildings used for commerc ial or industrial purposes;  producers of coconuts, 
                                                      
47 Yet, the tax base for imported sugar is the "refer ence" value, as determined for the purposes of the 
equalization tax on sugar (Table III.2). 
48 Tobacco manufacturers and importers alone are subj ect to VAT and are responsible for collecting it 
instead of their resellers (wholesalers, semi-wholesalers and retailers). Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 119 
 
 
  plants and flowers, bananas and pineapples with an  annual turnover in excess of CFAF 50,000,000;  
or public passenger or goods transport compani es with a turnover above the same threshold.49 
92. Instead of the zero VAT rate, Côte d'Ivoire app lies an exemption mechanism that also allows 
beneficiaries, including exporting companies, to r ecover VAT paid on their inputs;  recovery of VAT 
is not possible for goods and services benefiti ng from an exoneration.  According to the 
Directorate-General of Taxation, the amount of VAT collected on international trade, both in terms of 
receipts and exemptions, is still appreciably more th an that collected on transactions in the domestic 
market. 
93. Release for consumption in Côte d'Ivoire of some imported or locally manufactured products 
is subject to special taxes (Table III.3), genera lly in keeping with WAEMU excise duty regulations 
(common report, Chapter III(2)(ii)(d)).  The discr epancies between community provisions and the 
Ivorian regime pertain to the tax rate le vied on beers and ciders, as well as the non- ad valorem  nature 
of the tax on ammunition.  Moreover, Côte d'Ivoire  has not observed community stipulations aimed at 
eliminating the divergences in excise duties on individual petroleum products.  Barring petroleum products and cartridges
50, the calculation of the import tax base includes a 25 per cent increment on 
the customs value, plus all the import duties and taxe s (except VAT);  this incr ement is not applied to 
the pre-tax cost price, which serves as the tax base for locally manufactured goods.51 
(d) Duty and tax concessions 
94. Côte d'Ivoire grants duty and tax reductions and exemptions under the Investment Code and 
the free-zone regime (Chapter II(4)), as well as the Petroleum and Mining Codes (Chapter IV(3)).  
Work is under way at the Directorate-General of  Taxation on the installation of software for 
estimating the fiscal costs of these concessions. 
Table III.3 
Excise duties/taxes having equivalent effect, 2012 
Tax Product Rate 
Special tax on beverages Ordi nary wine, champagnes 25% 
 Sparkling wines, wines with a registered designation of origin 
and the like 30% 
 Beers, ciders, and drinks obtaine d from a mixture of alcohol and 
sweetened drink, of an alcohol  strength not exceeding 9%/vol. 13% 
 Other alcoholic beverages cont aining less than 35%/vol. 35% 
 Other alcoholic beverages stronger than 35%/vol. 45% 
 Non-alcoholic beverages, except water 12% 
Special tobacco tax Cigars, cigarillos, and smoking tobacco  35% 
 Other tobacco and tobacco substitutes and ciga rettes 23% if value is less than CFAF 11,250 
per 1,000 cigarettes;  33% if value is 
equal to or more than CFAF 11,250 per 1,000 cigarettes 
                                                      
49 Viewed at:  http://www.izf.net/pages/c%C3%B4te-d-ivoire/4975. 
50 The special tax on cartridges is collected per unit, depending on the number of cartridges;  the single 
specific tax on petroleum products is levied per litre or per kg of product sold, delivered or imported. 
51 For the purposes of levying the special tax on tobacco, locally produced tobacco is deemed to be 
tobacco manufactured in Côte d'Ivoire or in a country associated with Côte d'Ivoire through a customs union 
agreement.  This provision does not apply to beverages. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 120 
  
  Tax Product Rate 
Special tobacco tax for the 
development of sport 
(cumulatively with the 
special tobacco tax) Cigars, cigarillos, and smoking tobacco 5% 
 Other tobacco and tobacco substitutes and ciga rettes 2.5% if value is less than CFAF 11,250 
per 1,000 cigarettes;  5% if value is 
between CFAF 11,250 and CFAF 15,000 per 1,000 cigarettes;  and 10% if value is 
equal to or more than CFAF 15,000 per 
1,000 cigarettes 
Solidarity tax to help combat AIDS 
(cumulatively with the 
special tobacco tax) Tobacco products 2% 
Special tax on cartridges Loaded cartridge cases, primed cartridge cases and primers CFAF 12/unit 
Single specific tax on 
petroleum productsa Premium-grade fuel and special fuels CFAF 220/litre 
 Motor fuel CFAF 210/litre 
 Gas oil CFAF 120/litre 
 Kerosene CFAF 25/litre 
 Mineral oils CFAF 25/litre 
 Distillate diesel-oil (DDO) CFAF 115/kg 
 Distillate diesel-oil, exempt (DDO ad) CFAF 70/kg 
 Fuel-oil (domestic;  light;  and heavy I (FO 180)) CFAF 50/kg 
 Thickened greases CFAF 20/kg 
a Fuels for fishing activities, and gas oil used by permit-holders or franchises involved in towing and rescue at sea are exemp ted.  
Jet and aircraft fuel are exempt. 
Source : Directorate-General of Taxation. 
95. Goods released for consumption in Côte d'Ivoire  are subject to a levy at source as an advance 
payment on informal sector income tax (AIRSI) at the principal tax rate52 of 5 per cent of the sale 
price (all costs and taxes included) or the c.i.f. va lue plus import duties and taxes (including VAT).  
Economic operators that do not fall under an actual ta x regime are subject to a levy at source.  There 
are exemptions for sales to:  agricultural producer cooperatives;  agriculture and fisheries supervisory 
companies;  individual planters and livestock breeders;  small-scale fishermen;  mining exploration companies;  and sales of water, electricity, gas and petroleum products (ex cept oils and fats).  
Moreover, the gross amounts paid to informal sector service providers are subject to an advance payment under identical conditions (econom ic operators concerned, and rates).
53 
96. Apart from VAT exemptions at the community level (common report, Chapter III(2)(ii)(d)), 
Côte d'Ivoire still applies several exemptions unde r the relevant national laws.  One purpose of the 
exemptions (considered equivalent to exports) is the purchase of some inputs free of VAT in order to 
                                                      
52 Reduced rates are applied as follo ws:  2 per cent for household and toilette soaps, exercise books and 
text books, wrappers and printed fabrics for use as wrappers, hurricane lanterns , fertilizers, phytosanitary 
products, newspapers and periodicals, and finished fabric used to make printed wrappers;  1.5 per cent for milk 
and milk products, butter, margarine, salt, fish and meat , table oil, concentrated to mato paste, ordinary rice, 
sugar, poultry, eggs, edible pasta, pastes (offal, pilchards and sardines) broths, flour, wheat, and palm oil;  and 0.2 per cent for hydraulic cement. 
53 Directorate-General of Taxation, Impôts et taxes , 2011. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 121 
 
 
  avoid the accumulation of credits, which the Treasury will be tardy in reimbursing.  These exemptions 
apply to sales of jute and sisal bags to enterprises in the coffee and cocoa subsector54, sales of 
packaging to exporters of agricultural and fisher ies products (processed or unprocessed);  and the sale 
and provision of services, up to 31 December 2011, to  processing companies (c offee, cocoa, hevea, 
palm oil and bananas) at least 70 per cent of whose annual turnover is generated by exports. 
97. The list of VAT exemptions includes, inter alia , products such as:  buta ne gas, jute and sisal 
fibres;  wood logs;  natural latex;  and fresh and frozen meat.  Also exempt between 2009 and 2020 
are purchases of materials, capital goods and spare parts, and work done  for the benefit of the Ivorian 
Refining Company and the Bitumen Multinational Cor poration.  There are several other temporary 
exemptions made in response to the social and ec onomic crisis, targeted at  individual companies or 
specific regions of Ivorian territory.  In princi ple, these exemptions do not discriminate against 
imports;  but it is still probable that there will be  irregularities in their application at the customs 
cordon. 
98. From 25 April to 1 September 2008, Côte d'Ivoire suspended customs duties on certain fast 
moving consumer products.  The li st of imports concerned include d 16 tariff lines and covered wheat 
(durum or soft), tomato concentrate, milk (powde r or condensed), certain types of fish (fresh or 
frozen) and rice.  In parallel, a reduced VAT (9 per cent) was applied to palm oil, tomato preserves, 
sugar, and (until 30 June 2008) cemen t;  this rate remains in force for milk and edible pasta (see 
above). 
(vi) Prohibitions, quantitative restrictions and licensing 
99. Côte d'Ivoire applies two regimes stipulating exceptions to the freedom of import, namely:  
the approval regime and the limitation regime (Table III.4).  In principle, the products concerned are 
subject to them irrespective of their origin.  The approval regime applies to products whose 
importation is subject to prior authorization by a line ministry for sanitary and phytosanitary reasons, 
reasons of morality, and public order and security .  The limitation regime affects products banned 
from importation and those subject to a quantitative impor t restriction;  in the latter case, the importer 
must obtain a licence from the Foreign Trade Department  of the Ministry of Trade if the f.o.b. value 
of the goods is equal to or higher than CFAF 25,000.55  According to the authorities, the licence is 
required solely for statistical purposes, and is issued automatically;  it imposes no quantitative or 
qualitative restrictions. 
Table III.4 
Import controls and prohibitions, 2012 
Product(s) Conditions/requirements Responsible structure(s) 
Approval regime   
Live animals, freshwater fry Importer approval;  health certificate Ministry of Animal and 
Fishery Resources 
Meat, cured meat products and fishery 
products Importer approval and prio r import authorization; 
health certificate  Ministry of Animal and 
Fishery Resources 
                                                      
54 Up to January 2010, the exemption covered only sales to exporting companies. 
55 The import licence is valid for six months and may be extended once only (for another six months).  
Five copies of the application must be prepared, consis ting of a form and the proforma invoice less than three 
months old.  The fee charged for issuing/extending the licence is CFAF 50,000. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 122 
  
  Product(s) Conditions/requirements Responsible structure(s) 
Live trees and other plants;  bulbs, roots 
and the like;  cut flowers and ornamental foliage;  seed potatoes;  dried leguminous 
vegetable seeds;  corn (maize) and rice for 
planting;  seeds, spores and fruits of a kind used for sowing Importer approval;  phytosanitary cer tificate Ministry of Agriculture 
Methyl alcohol (methanol);  
pharmaceutical products;  hallucinogens Importer approval;  author izations (to import, 
clear and release onto the market) Ministry of Health 
Extracts of glands or other organs or of 
their secretions;  microbial vaccines;  
ferments;  other sera;  medicines not put up for retail sale;  medical samples;  sterile catgut and suture materials;  sterile 
laminaria;  sterile absorbable haemostatics;  
opacifying preparations for X-ray examinations;  blood-grouping reagents;  
dental cements and other dental fillings;  
first-aid boxes and kits  Importer approval and prio r import authorization Ministry of Health
Materials for the flavouring of food and 
beverages  Importer approval Ministry of Trade 
Carrier media for recorded sound and 
images  Importer approval Ministry of Culture 
Arms and ammunition Importer a pproval Ministry of Defence 
Alcoholic beverages stronger than 
20%/vol., tariff lines 22-08 and 22-09 Approval of manufacturers/trademark owners and importers Ministry of the Economy 
and Finance 
Limitation regime    
Printed cotton fabrics;  woven cloth from 
synthetic staple and artificial fibres;  
petroleum productsa Import licence if the f.o.b. value is CFAF 25,000 or higher  Ministry of Trade 
(Directorate of Foreign 
Trade) 
Drugs, narcotics;  pornographic 
publications;  asbestos and products 
containing asbestos;  meat meal and bones of ruminants (codes HS 0210.9090.99 and 
0506.9000.00);  counterfeit products;  
toxic waste;  ozone-depleting substances and equipment containing them Imports prohibited .. 
Sugar;  wheat flour  Imports suspended .. 
.. Not available. 
a The petroleum products concerned are:  crude oils of petroleu m or bituminous minerals;  "white spirit";  other special fuels;   
aviation fuel;  premium-grade fuel;  motor fuel;  other light oils;  jet fuel;  paraffin oil;  other oils;  diesel-oil (distill ate diesel oil);  
gas oil;  domestic fuel oil;  light fuel oil;  heavy fuel oil I;  heavy fuel oil II;  lubricating oils for mixing;  other oils of petroleum 
or bituminous minerals. 
Source:  Ministry of Trade. 
100. Any manufacturer or trademark owner wishing to introduce into Côte d'Ivoire alcoholic 
beverages with a strength of over 20 per cent/vol. (tariff lines 22-08 and 22-09) must request prior 
approval from the Ministry of the Economy and Finance.  The manufacturer is required to:  restrict the sale of products labelled in French "Vente en Côte d'Ivoire" (For sale in Côte d'Ivoire) to 
importers resident in Côte d'Ivoire;  communicate to  the Director of Customs the updated list of these 
importers and the brands imported by each of them ;  and indicate every year (by importer and by 
product) the quantities delivered, both with the la bel "Vente en Côte d'Ivoire" (For sale in 
Côte d'Ivoire), and without it.  The importers resi dent in Côte d'Ivoire and appearing on the list Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 123 
 
 
  provided by the manufacturer or brand owner are also  approved by the same decision of the Ministry 
of the Economy and Finance;  they are the onl y ones authorized to import these beverages into 
Côte d'Ivoire.  These importers undertake to re lease for consumption on the domestic market only 
alcoholic beverages bearing the label "Vente en  Côte d'Ivoire" (For sale in Côte d'Ivoire).56 
(vii) Standards, technical regulations and accreditation procedures 
101. CODINORM is a non-profit association recognized as being of public utility, which 
coordinates the formulation and approval of Ivor ian standards and provides certification services in 
Côte d'Ivoire.57  Its activities also include training and assistance in quality matters, as well as 
representing Côte d'Ivoire in regional and interna tional bodies for the harmonization of standards and 
related activities;  it serves as the National Enqu iry Point on standards and technical barriers to 
trade (PNI/OTC). 
102. Standardization in Côte d'Ivoire covers all sect ors of the economy;  work is in progress in 
24 technical committees consisting of some 80 subc ommittees and over 600 experts.  The (voluntary) 
standards may serve as a reference in the award of government contracts and be made mandatory 
(technical regulations) by ministerial order, on th e advice of CODINORM.  In March 2012, there 
were 1,167 voluntary standards in Côte d'Ivoire and 132 technical regulations58;   no mutual 
recognition agreement on standardization and confor mity assessment has been concluded for the time 
being. 
103. In principle, imports are treated in the same way as Ivorian products and must be 
accompanied by proof of their compliance with the technical regulations in force, issued 
by CODINORM59;  also accepted are foreign brands w ith proof of compliance issued by bodies 
accredited for product certification based on standards equivalent to those refe renced in the Ivorian 
technical regulations. 60 The authorities nevertheless admit that there are no controls, even on imports, 
to ensure compliance with these regulations.  Mo reover, neither is the statutory time-frame for 
updating the standards and technical regulati ons (every five years) being observed. 
(viii) Sanitary and phytosanitary measures 
104. Broadly speaking, the Ivorian regulatory framework for sanitary and phytosanitary safety 
appears to be outdated and fragmented, and as su ch could be a source of confusion amongst those 
responsible for controls.  Besides, the current legi slation does not conform to the notion of "scientific 
basis" as set forth in the WTO Ag reement on the Application of San itary and Phytosanitary Measures. 
105. At the institutional level, a number of bodies ar e responsible for SPS controls (Table III.5) 
and their efficiency could be improved by means of a coordination mechanism.  According to the 
authorities, a National SPS Committee is being set up and, over time, should ensure the coordination 
of the various bodies concerned with SPS matters, which often act independently of each other. 
                                                      
56 Decree No. 72-221 of 22 March 1972. 
57 The association is under the supervision of the Ministry responsible for industry and is managed by a 
Board of Directors consisting of private sector and government representatives;  at the end of 2010 its 
membership was 131 companies.  Vi ewed at:  http://www.codinorm.org. 
58 CODINORM, Catalogue des normes ivoiriennes  (2011), 10th Edition. 
59 CODINORM is the sole manager of the national syst em for the certification of products and services, 
and issues certificates (national brand (NI) valid fo r three years) and attestations (validity of one to 
three months) of conformity. 
60 Decree No 2002-196 of 2 April 2002. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 124 
  
  Table III.5 
Structures involved in SPS protection, 2011 
Structure Functions 
Ministry of Agriculture Plant variety protection. 
Ministry of Industry and Private Sector  Promotion Quality control of industria l goods and the processing of animal and 
fisheries products. 
Ministry of Animal and Fishery Resources  
Veterinary Services Department Re sponsible for animal health and ve terinary public hygiene.  Checks 
health and hygiene conditions in the facilities used for the primary 
storage, distribution and marketing of meat and fisheries products.  
Tests medicaments, veterinary pr oducts and materials in conjunction 
with the Minister of Health and Public Hygiene.  Monitors the 
processing of animal and fisherie s products, in conjunction with the 
Minister of Industry and Private Sector Promotion. 
Border Inspection and Veterinary Sanitary Control 
Department (SICOSAV) Carries out sanitary and quality cont rol of live animals, animal and 
fishery products, for import and e xport purposes.  Inspects product 
inventories (imported and locally manuf actured) so as to issue a health 
certificate (marketing) or a sanitary permit (for travel purposes). 
Ministry of Health  
National Institute of Public Hygiene Conducts sanitary inspections of pl aces and establishments open to the 
public;  issues health certificates.  Monitors food safety and undertakes 
vector control by treating inhabited and uninhabited spaces.  Undertakes 
immunization, medical follow up (l aboratory), and epidemiological 
surveillance.  
Ministry of Trade  
Directorate of Metrology and Quality Control Responsible fo r:  legal metrology matters;  quality control of products 
imported or manufactured for sale in Côte d'Ivoire;  cooperating in the 
formulation and enforcement of standards. 
Ministry of the Environment and Sustainable Development  
Ivorian Anti-pollution Centre Coordinates the mana gement of major natural risks;  oversees the 
management of industrial, agricultura l, toxic or hazardous waste, in 
conjunction with the Ministers concerned. 
Ivorian Parks and Reserves Office Manages the fauna and flora and their biotope.  
Source : Côte d'Ivoire:  Evaluation and strengthening of the syst em for inspecting and controlling the safety of foodstuffs 
and animal feedstuffs intended for export to the Euro pean Union.  Italtrend spa (2007).  Viewed at:  
http://www.delciv.ec.europa.eu/fr /ue_information/rapporfinal.pdf. 
106. Côte d'Ivoire has not set up a risk manageme nt system for the purposes of SPS inspection at 
the customs cordon;  import controls are applied uniformly, irrespective of the country of origin.  
Even if accompanied by a sanitary/phytosanitary certifi cate issued in the country of origin and prior 
authorization has been obtained if required, (secti on (1)(vi)), imports do not appear to be dispensed 
from inspection upon arrival.  Duplication of export c ontrols has also been observed (section (2)(iv)).  
Despite the creation of an SPS single window at the Port of Abidjan, the sanitary and phytosanitary 
certification system remains complicated, and is not based on risk analysis.   
(ix) Packaging, marking and labelling requirements 
107. Imported tobacco products and matches may only be introduced into the Ivorian market if 
they are labelled "Vente en Côte d'Ivoire" (For sale in Côte d'Ivoire), or "distribution gratuite en Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  Côte d'Ivoire" (For free distribution in Côte d'Ivoire), as appropriate.61  These words must be printed 
indelibly and very clearly below the brand name in  characters with a minimum font size of 3 mm.  
Similar labelling requirements appl y to alcoholic beverages stronger than 20 per cent proof (tariff 
lines 20.08 and 22.09), with a minimum font size of 8 mm.62  Besides, the label on such beverages 
must show the exporter's approval number (minimum font size of 3 mm) and the importer's name or 
logo, followed by the year of shipment of the beverages and the serial number of each bottle or 
container (minimum font size of 8 mm).63 
108. Labelling requirements apparently also apply to other imported products destined for the 
Ivorian market, namely:  printed fabrics;  meat and poultry;  fruit or vegetable juices;  mineral salts;  
milk (condensed, sterilized and UHT);  pr eserves;  and pharmaceutical products. 64 The details of 
these requirements have not been made available. 
(x) Contingency measures 
109. In principle, Côte d'Ivoire applies the WAEMU anti-dumping, countervailing and safeguard 
provisions, including the special import tax (section (1)(v)) and common report, Chapter III(2)(vii)).  In addition, some measures prescribed by national laws  are still in force.  Hence, a countervailing levy 
on imports of products whose prices are deemed to be artificially low (owing to subsidies in the 
countries of origin) is still being applied to meat , offal and edible prepar ations not originating 
within ECOWAS (section (1)(v)).  Since 2005, this levy has no longer been applied on the basis of a 
trigger value, and the imports concerned (32 tariff lines) are subject to it, irrespective of their customs value. 
(xi) Other measures 
110. Côte d'Ivoire applies the trade sanctions decide d upon in the framework of the United Nations 
or regional organizations to whic h it belongs.  It does not engage in countertrade and has not 
concluded any agreements with fo reign governments or enterprises designed to influence the quantity 
or value of goods and services bei ng exported to the Ivorian market. 
111. According to the authorities, Ivorian legisl ation contains no provisions regarding local 
content, nor is any advantage accorded on the basi s of such criteria.  Buffer stocks of petroleum 
products must be maintained. 
(2) M
EASURES DIRECTLY AFFECTING EXPORTS  
(i) Registration and customs procedures 
112. On the whole, the registration formalities th at apply to imports of goods for commercial 
purposes also apply to exports (section (1)(i)).  Th e import fact sheet and the cargo tracking note are 
not required for export purposes.  Exports are not currently subject to the advance declaration requirement either, but a provisional export declara tion (DPE) is reportedly in the process of being 
introduced;  according to the authorities, this shoul d facilitate communication between the consignees 
and customs authorities at destination, especia lly destinations in the European Union. 
                                                      
61 Decree No. 65-74 of 6 March 1965. 
62 Decree No. 72-221 of 22 March 1972. 
63 These stipulations do not apply to duty-free beverages or those intended for re-export or as supplies 
for vessels and aircraft plying international routes 
64 BIVAC International (2010). WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 126 
  
  113. A detailed declaration must be made for all e xports; the conditions for retaining the services 
of accredited customs agents are identical to tho se required for imports.  The community regulations 
on the repatriation of receipts and their convers ion into CFAF are in force (common report, 
Chapter III(3)(i)). 
114. Furthermore, coffee and cocoa exports from Côte  d'Ivoire are subject to additional approval, 
registration, weighing and inspection procedures (section (2)(iv)).  Similar measures should be 
introduced in 2013 for the export of cotton, cash ew, shea nuts and cola nuts (section (2)(ii)). 
(ii) Export duties and taxes 
115. Exports of certain basic goods are subject to a single exit duty (DUS) levied by the 
Directorate-General of Customs (Table III.6).  Fo r products of the coffee-cocoa subsector, the tax 
base is the registered value calculated on the basi s of the c.i.f. prices set by the subsector’s 
Management Board.  According to the authorities, ex ports to Europe serve as the basis for calculating 
insurance and freight;  operators exporting to ot her destinations may request an adjustment.  
For timber exports, the tax base is what is called th e "reference" value, which is set and periodically 
updated by means of regulations for each variety c oncerned, based on the respective world prices.  
According to the authorities, there has been no update since 1994. 
116. A registration tax at the rate of 5 per cent of the registered c.i.f. value is levied by the 
Directorate-General of Taxation on sales for export of coffee, cocoa and by-products (tariff lines 18.01 to 18.06);  sales in the domestic market are not subject to this tax.  In 2010, its scope was 
extended to include cotton, cashew, shea products, and cola nuts, which are subject to a reduced rate 
of 2.5 per cent of the registered c.i.f. value set by the authorities regulating these subsectors.  
The effective implementation of this change has been suspended until the end of 2012, however, 
considering the very poor business climate created by the post-electoral crisis.
65  Goods exports 
require the presentation to the Customs Administ ration of the registration tax payment voucher. 
Table III.6 
Single exit duty, 2005 and 2011 
Tariff line Description 2005 rate 2011 rate 
.. Cola nuts 14% of the f.o.b. value 14% of the f.o.b. 
value 
.. Wood and wood products Various rates (1% to 35% of the 
reference value) varying according to species and favouring processed 
products  .. 
.. Cashew nuts CFAF 10/kg CFAF 10/kg 
.. Coffee CFAF 50/kg CFAF 50/kg 
1801.0011.00;  
1801.0012.00;  1801.0018.00 Raw cocoa (superior;  standard;  other) CFAF 220/kg 14.60% of the 
registered c.i.f. value 
1801.0019.00 Roasted cocoa .. 14.60% of the 
registered c.i.f. value 
1801.0020.00;  
1803.1000.00;  
1803.2000.00 Broken cocoa beans, raw or roasted;  cocoa 
paste (not defatted;  who lly or partly defatted) .. 13.90% of the 
registered c.i.f. value 
                                                      
65 Fiscal annex to Ordinance No. 2009-382 of 26 November 2009 and fiscal annex to Ordinance 
No. 2011-118 of 22 June 2011. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 127 
 
 
  Tariff line Description 2005 rate 2011 rate 
1802.0000.10 Cocoa cake CFAF 105/kg 6.95% of the 
registered c.i.f. value 
1804.0000.20;  1804.0000.90 Natural cocoa butter;  other cocoa and 
deodorized cocoa butters; CFAF 210/kg 13.90% of the 
registered c.i.f. value 
1805.0090.00 Cocoa powder, not containing added sugar or 
other sweetening matter CFAF 105/kg 6.95% of the 
registered c.i.f. value 
1806.1000.00;  
1806.2000.30 Cocoa powder, containing added sugar or 
other sweetening matter;  couverture .. 6.95% of the 
registered c.i.f. value 
1806.2000.00;  1806.3200.90 Other preparations (in solid, liquid or paste 
form) in containers or packages of a content exceeding 2 kg;  chocolate in blocks, slabs or bars .. 10.64% of the 
registered c.i.f. value 
.. Not available. 
Source : Ministry of Trade.  
 
117. Exports of coffee and cocoa (raw or processed) are subject to the payment of several fees 
(Table III.7);  these are collected exclusively by the Coffee and Cocoa Subsector Management Board, 
which in turn distributes them to the respective beneficiaries.66  Besides, exporters are required to 
make a withholding at source on behalf of the Tr easury of CFAF 2/kg (coffee) and CFAF 2.5/kg 
(cocoa) on deliveries received from processors. 
118. Exports of wood in log form are subject to a re forestation tax of 2 per cent of the reference 
value used as the basis for the DUS ;  the Customs Administration collects this tax on behalf of the 
Treasury.  In addition, Ivorian logs exported or sold on the domestic market are subject to a felling tax 
and a special forest conservation and development tax.  These taxes are set and collected under the 
same conditions;  their respective rates vary in acco rdance with the three categories to which forest 
species are assigned for tax purposes (Table III.8).  The taxes are payable by the party making the 
customs declaration or by the beneficiar y of the delivery on the domestic market. 
Table III.7 
Export fees on coffee and cocoa, 2012 
Levies Cocoa 
(% of registered value) Coffee  
(CFAF/kg) 
Subsector Management Board, including: 0.735 9.81 
  Management structures 0.480 5.5 
  Weighing 0.060 1.0 
  Quality control 0.060 1.2 
  Contribution to budgets of inte rnational organizations 0.090 1.41 
  Contribution to the budget of the Chamber of Agriculture 0.015 0.2 
  Contribution to the budget of the Joint Trades Agricultural 
 Research and Advice Fund (FIRCA) 0.030 0.5 
Burlap bags 0.210 3.0 
Rural Investment Fund 0.535 .. 
                                                      
66 In the context of their cooperation with the development partners, the authorities have pledged to 
apply a maximum cumulative rate of 22 per cent of the registered c.i.f. value for all export taxes on cocoa 
(registration tax, DUS and fees);  this practi ce has been in place since the 2009/2010 season. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 128 
  
  Levies Cocoa 
(% of registered value) Coffee  
(CFAF/kg) 
Agricultural Investment Fund (2QC) 0.470 .. 
Fund for Reform of the Subsector 0.450 .. 
Coffee subsector promotion tax .. 20.0 
Total levies 2.40 32.81 
.. Not available. 
Source :  Coffee and Cocoa Regulatory  and Supervisory Authority. 
Table III.8 
Taxes on Ivorian logs, 2012 
(CFAF per m3of marketable wood) 
 Category 1 Category 2 Category 3 
Felling tax  2,500 1,700 400 
Special forest conservation a nd development tax 500 300 200 
Total 3,000 2,000 600 
Note: The number of forest species in each category is as follo ws:  Category 1, 37;  Category 2,  13;  and Category 3, 11 (Ordin ance 
No. 2008-381 of 18 December 2008). 
Source : Directorate-General of Taxation. 
119. Exports of scrap metal and ferrous by-product s are subject to a tax of CFAF 100,000 per 
tonne, collected when the customs declaration is made.  Exports of ferrous products have been 
suspended by the Directorate-General of Taxation.   Up to December 2011, the tax payment voucher 
had to be produced.   
(iii) Goods in transit  
120. According to the authorities, Côte d'Ivoire does not tax the international transit trade.  
In transit goods must nevertheless be declared through customs agents (forwarders) and must be 
escorted by road, using the service provided by the OIC under a public service concession contract.  The escort charges (applied per vehicle) for the vari ous transit routes are:  Abidjan-Takikro (Ghana), 
CFAF 40,000;  Abidjan-Noé (Ghana), CFAF 15,000;  Abidjan-Burkina Faso border, CFAF 17,500;  
and Abidjan-Malian border, CFAF 17,500.
67  According to the authorities,  the differences in the rates 
applied on the transit routes from Abidjan to Ghana ar e a consequence of the low level of traffic on 
the Takikro highway.  Furthermore, in transit goo ds are accorded a 20 per cent discount on the taxes 
charged by the Autonomous Port of Abidjan for the use of the port infrastructure. 
121. A security corresponding to the total amount of the suspended import duties and taxes must 
be provided either by the forwarder (added to the clearance credit) or by the economic operator (in the 
form of a bank guarantee or a cash deposit at custom s).  This security is refunded upon presentation of 
the bond-note certifying that the goods have left Ivor ian customs territory.  Côte d'Ivoire suspended 
the use of the TRIE Carnet in 2007 owing to numerous instances of fraud;  the authorities are 
                                                      
67 The escort charges were much higher during the so cial and political crisis that led to the partitioning 
of the country between September 2002 and April 2011.  For example, the rate charged for the Côte d'Ivoire-Mali route decreased from CFAF 75,000 in 2010 to CFAF 50,000 in August 2011, then to CFAF 30,000 in 
October 2011, and to CFAF 22,500 in January 2012;  it had been CFAF 100,000 before 2005. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 129 
 
 
  currently studying the possibilities of reintroducing it, in conjunction with the introduction of a system 
of electronic tracking (by GPS) of goods in transit. 
(iv) Export prohibitions and controls  
122. The exportation of certain goods requires prior authorization;  there are also prohibitions in 
place, chiefly to protect the fauna and flora (Table  III.9).  Social and political tensions led to the 
suspension of cocoa exports from January to May 2011. 
Table III.9 
Export controls and prohibitions, 2011 
Product(s) Responsible authorit y(ies) Conditions/requirements 
Silver, gold, and platinum ore;  platinum 
metals;  sodium uranate;  magnesium 
uranate;  other uranium ores;  thorium ores;  industrial diamonds (rough, sawn, cut);  
other diamonds (rough, cleaved or bruted) Ministry of Mining and Energy;  Ministry 
of the Economy and Finance  Prior authorizations 
Coffee;  cocoa;  and as of 2013, cotton;  
cashew;  shea;  and cola nuts  Authorities regulating the respective 
subsectors Export authorization;  registration of sales 
Ivory, natural;  some species of logs 
(Sapelli, African mahogany, Avodiré, Guarea, Sipo, African walnut, Iroko, 
Makoré, Tiama, and Kondrotti) .. Exports prohibited 
Live poultry, hatching eggs and 
day-old chicks Ministry of Animal and Fishery Resources Exports prohibited if they come from 
poultry farms housing birds not 
vaccinated against avian influenzaa 
.. Not available. 
a Order No. 23 MIPARH of 25 May 2007. 
Source:  Ministry of Trade. 
123. In principle, exports of animals, animal and agricultural products and plant material require a 
sanitary/phytosanitary certificate i ssued by the technical division of the line ministry concerned68;  the 
certificate must be confirmed through a second inspecti on (and duplication of the costs to be paid) at 
the time of exportation.  In addition to the appr oval requirements for exporters (Chapter IV(1)(iii)) 
and sale registration requirements (section (2)(ii)),  unprocessed coffee and cocoa exports are subject 
to weighing, quality analysis and phytosanitary tr eatment (fumigation) procedures, which are carried 
out by accredited private companies.69  Treated batches are then inspected by agents of the Ministry of 
Agriculture and the Coffee and Cocoa Exchange, who intervene separately and take samples. 
124. Exports of fresh wood (more than 18 per cent moisture) are subject to a quota, which is 
allocated by auction.  The authorities' rationale for the use of this mechanism is the insufficient degree 
of processing of exported wood, which needs to be o ffset.  The allocation of a quota does not exempt 
exporters from paying the single exit duty. 
                                                      
68 Exports of fishery products must also be accomp anied by a catch document or a re-export document. 
69 Processors are dispensed from quality controls on  their export products.  Online information.  
Viewed at:  http://www.bcc.ci/Ind ex.php?option=com_content&view=article &id=81&Itemid=150. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 130 
  
  (v) Export subsidies and promotion 
125. In 1997 Côte d'Ivoire notified the WTO of the indirect subsidization of the textile sector 
through a reduced rate for electricity s upplied by the Ivorian Electricity Company70;  no update has 
been received since then.  Some concessions are a ccorded under the free-zone regime pertaining to 
biotechnology and information and communication tec hnologies (Chapter II(4)).  Moreover, the list of 
operations treated as exports for VAT purposes incl udes certain sales on the domestic market, more 
particularly those made to Ivorian enterprises that  generate at least 70 per cent of their turnover 
through exports (section (1)(v)(d)).  According to th e authorities, this (temporary) measure is intended 
to make Ivorian companies internationally competitive. 
126. The Côte d'Ivoire Export Promotion Association (APEX-CI) has been in operation since 1999 
and its mission is to foster expor t growth and diversification and pr omote private sector development.  
Its services include:  furnishing information on conditions for accessing foreign markets;  providing 
individualized advice and expansion strategies;  trade prospecting and promotion;  assistance in 
obtaining financing;  and, on request, lobbying.  As the manager of a Shared-Cost Export Development Fund (FADEX) and a Business Revitalization Fund (FARE/PME), both being financed 
under agreements between the G overnment and the World Bank, APEX-CI co-finances up to 50 per 
cent of eligible activities by private sector companies.   APEX-CI is also responsible for establishing a 
credit and financing facility for SMEs (MCF/PME). 
(3) M
EASURES AFFECTING PRODUCTION AND TRADE  
(i) Incentives 
127. In addition to the concessions accorded under the Investment Code (Chapter II(4)) and the 
free-zone regime (section (2)(v)), Côte d'Ivoire also grants exemptions on imports and purchases on 
the domestic market of some inputs and specific capital goods (section (1)(v)(d));  special provisions with equivalent effect apply to operators in th e mining and energy sector, which is exempt under the 
ordinary tax law.  To cushion the impact of the social and political crisis on the national economy, Côte d'Ivoire has also followed a tax exemption policy for company production facilities, in 
combination with cancellations of private sector ta x arrears in 2000, 2002 and 2006.  Various forms of 
tax relief were also granted on an exceptional basis and extended up to the end of 2010, in order to 
enable Ivorian companies to stabilize their finan ces;  most of these measures targeted small and 
medium-sized enterprises, especially those involved in agribusiness, transport, the textile industry, the 
hotel industry, the press and education.   
(ii) Competition and price control regime 
128. Côte d'Ivoire implemented its competition regime
71 before adopting the pertinent WAEMU 
regulations (common report, Chapter III(4)(i));  the revi sion of Ivorian legislation to bring it into line 
with community provisions has been in progress sin ce 2009.  The authorities report that in practice, 
community rules are applied nationally.  The WAEMU Commission has conducted surveys in 
Côte d'Ivoire, in particular on the telecommunicati ons market (sectoral study) and that for carbonated 
soft drinks (abuse of dominant position);  it has also  looked into a voluntary notification of a palm oil 
production merger. 
                                                      
70 WTO document G/SCM/N/25/CIV of 24 June 1997. 
71 Law No 91-999 of  27 December 1991. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  129. There are two entities responsible for compe tition matters in the Ivorian institutional 
framework.  The Competition Directorate, which forms part of the Ministry of Trade, is responsible 
for formulating national competition policy and the related regulations (ex cept in the domains under 
the exclusive purview of the community), as well as combating anti-competitive practices.72  
The Competition Commission of Côte d'Ivoire is  an autonomous body that gives its opinion on all 
matters pertaining to competition, including all draf t laws and regulations;  it also acts as the general 
oversight body for the Ivorian market in order to  detect irregularities stemming from anti-competitive 
practices, as foreseen under community competition law.   According to the authorities, the existence 
of these two structures side-by-side has spawne d some confusion amongst economic operators and 
government decision makers.  Moreover, the Ivorian Competition Commission has not been 
operational since 2002 owing to the social and political crisis.   
130. In principle, prices in Côte d'Ivoire are regul ated in consultation with the Ivorian Competition 
Commission.  The Government currently regulates th e prices of the following:  water, electricity and 
postage stamps (set under agreemen ts concluded between the Governme nt and the service providers);  
butane gas (profit margin);  and pharmaceutical  products and specialities (profit margins and 
multiplier factors).  The prices of petroleum products are set periodically depending on changes in 
world prices, in principle in order to ensure a uniform price throughout the national territory.  
In addition, each year the Ministry of Educa tion prepares a list of required schoolbooks (published 
locally) and sets the price structure;  the aut horities nevertheless acknowledge that there is no 
verification of the effective application of the regulated book prices.   
131. Indicative producer purchase prices are still estab lished for a range of agricultural products, 
including cocoa, coffee, cashew nuts and cotton.  These indicative prices are set at the beginning of 
each season by the entities responsible for managing the respective subsector.   
(iii) State trading, state-owned enterprises and privatizations 
132. In 1996, Côte d'Ivoire notified the WTO of a single state trading enterprise, the Ivorian 
Refining Company; no other such notification has been made since then.  Furthermore, through the 
Ministry for Animal and Fishery Resources, the Government holds the exclusive right to import and 
distribute certain animal vaccines (for example agai nst bovine contagious pleuropneumonia and sheep 
and goat plague). 
133. The Government still intervenes to secure or s upport nationally importa nt and/or strategic 
production sectors (Table AIII.1).  The implementation of strategies to restructure and privatize state 
enterprises has in fact been delayed by the social and political crisis. 
(iv) Government procurement 
134. The Ivorian framework for the management of public procurement has undergone several 
adjustments, the most recent73 being in 2009, when the relevant  WAEMU directives were transposed 
into Ivorian law (common report, Chapter III(3)(iii)).74  Thus, the responsibility for government 
                                                      
72 Under the Ivorian competition regime, restrictive pr actices may constitute criminal offences (selling 
below cost;  imposing a minimum resale price or margin;  sale with the promise of a reward;  refusal to sell;  pyramid selling) and civil offences (discriminatory selling;  refusal to meet reasonable demands made in good 
faith by clients;  and linked sales). 
73 Decree No 2009-259 of 6 August 2009. 
74 The chronological sequence of the reforms to the legislative framework can be viewed at:  
http://www.dmp.finances.gouv.ci/R_eacute_glem entation/Les_autres_textes/index.html. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 132 
  
  procurement oversight now rests with the Governme nt Procurement Directorate (DMP), whilst a new 
body, the National Authority for the Regulation of Government Procurement (ANRMP) is now 
responsible for regulation.  The DMP ensures the traceability of the procurement plans of contracting 
bodies and authorizes each stage of procurement fo r contracts worth more than CFAF 100,000,000;  
in these cases, any decision concerning the award of the contract is provisional and must be approved 
by the DMP.  The ANRMP for its part is charged with overseeing the procurement system in order to 
ensure its proper functioning;  it also hears complaints from economic operators. 
135. The scope of the Government Procurement Code extends to contracts entered into by:  the 
Government, public institutions, local authorities, legal entities and statutory associations under public 
law, state enterprises and enterprises with a majority government stake.75  It also covers contracts 
awarded by private law entities acting on behalf  of or receiving financial support from the 
Government, a legal entity under public law, or a government enterprise.  The Ivorian Code provides 
for two main procurement procedures: invitati ons to tender and direct negotiation (private 
agreement).76  An invitation to tender may be open (w ith or without pre-selection/competition) or 
restricted.77  Open tendering is the rule;  the use of any other method of procurement must be 
exceptional, justified by the contracting authorit y, and authorized in advance by the Ministry 
responsible for government procurement.   
136. Contracts awarded on the basis of invitations to tender must be preceded by the publication of 
a call for tenders in the Official Government Procur ement Bulletin of the Republic of Côte d'Ivoire;  
the contracting authority may also adverti se the call simultaneously by any other means.78  
The minimum publication time-frame is 30 days fo r national calls for tenders and 45 days for 
international calls for tenders;  in the latter case, they must also be advertised in an international 
newspaper or on the Internet.  The time-frame for receiving tenders or candidacies may not exceed the 
time-frame specified in the publication of the call for tenders;  if the contracting authority so decides, 
tenders may also be submitted electronically.   
137. Côte d'Ivoire has opted for a uniform threshold for the award of contracts, which is set at 
CFAF 30 million;  for contracts worth CFAF 100 m illion or more, calls for tenders are submitted to 
the DMP for validation before they are published.79  Expenditures ranging between CFAF 10 million 
and 30 million are subject to a simplified procedure, which requires that calls for competitive bidding be displayed publicly at the premises of the entity concerned;  their publication in the 
Official Government Procurement Bulletin is optional.
80  Besides, central government contracts worth 
less than CFAF 100 million must be approved by the minister to which the contracting authority 
reports;  beyond that threshold, approval rests with the minister responsible for government 
procurement.  In the case of contracting by local authorities, the same thres hold demarcates where the 
competence of the executive body ends and that of the deliberative body begins.  
                                                      
75 The Code does not apply to contracts for which advertising would be incompatible with safeguarding 
the vital interests of the State, more pa rticularly, national defence and security. 
76 The use of direct negotiation is admissible in the absence of possible competition (situations of 
monopoly related to technical complexity or to a unique artistic work) and in situations of emergency.  In such cases the DMP evaluates the price proposed for the directly negotiated contract and submits its opinion for 
signature by the responsible minister. 
77 In this case, the number of candidates admitt ed to tendering must ensure real competition. 
78 Pre-selection notices contain the same inform ation as the call for competitive tenders and are 
published under the same terms and conditions. 
79 Order No. 200 MEF/DGBF/DMP of 21 April 2010. 
80 Expenditures of less than CFAF 10 million may be effected upon comparing at least three invoices.  
Order No. 201 MEF/DGBF/DMP of 21 April 2010. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 133 
 
 
  138. The use of selective invitations to tender a nd direct negotiation had fallen off between 
2005 and 2008 but regained momentum between 2009 and 2010 at the expense of open invitations to 
tender (Table III.10).  This falloff appears to be due in  part to the worsening of the social and political 
situation in the country.  The authorities state, moreover, that no community preferential mechanism 
of the kind envisaged under the WAEMU provision s (common report, Chapter III(4)(ii)) is as yet in 
operation in Côte d'Ivoire. 
Table III.10 
Public procurement by  award procedure, 2005-2011 
(CFAF billion and per cent) 
 2005 2006 2007 2008 2009 2010 2011 
Total 120.1 122.3 190.7 319.3 309.4 263.1 166.8 
 (%) 
Open invitation to tender 42.3 47.2 62.7 60.7 50.6 34.8 53.9 
Selective invitation to tender 16.9 12.2 14.3 8.7 21.6 34.0 16.6 
Direct negotiation 29.9 29.9 14.6 9.8 12.8 20.5 19.5 
Agreement 2.0 1.6 3.4 4.5 5.0 5.1 4.7 
Order letter at market value 8.4 9.0 4.1 5.4 4.3 2.9 3.2 
Amendments 0.5 0.2 0.9 10.8 5.8 2.7 2.1 
Source:  Government Procurement Directorate. 
139. The contracting authority's decision may be c ontested before the body to which it reports, 
within ten working days as from the date of notificati on.  If no decision is returned within five days as 
from the date of referral, the complainant may take the matter to the ANRMP, which must rule on it 
within ten days.  After all administrative channe ls have been exhausted,  government procurement 
disputes may be brought before the Ivorian courts or an arbitral tribunal, pursuant to the OHADA 
Uniform Act on Arbitration.  In principle, infri ngement of the Government Procurement Code may 
incur pecuniary, disciplinary and criminal sanctions depending on the seriousn ess of the infringement;  
the relevant implementing legisl ation is still being prepared. 
(v) Protection of intellectual property rights 
140. Côte d'Ivoire is a member of the African Intellectual Property Organization (OAPI) created 
under the Bangui Agreement, which also introduced a uniform law in this respect (common report, 
Chapter III(3)(iv)).  The revised Bangui Agreement (1999) was ratified by the Ivorian authorities on 24 February 2005.
81  The Ivorian framework for the protection of intellectual property rights was 
reviewed82 by the Council for TRIPS in June 2001;  no update has been provided since then. 
141. The Ivorian Intellectual Property Office (OIP I), a government institution set up in 2005 and 
placed under the supervision of the Ministry of Indus try and Private Sector Promotion, is responsible 
for administering the intellectual property system in Côte d'Ivoire.83  The OIPI is the national liaison 
structure for the OAPI and serves as the focal point for applications for patents, utility models and 
property rights (trademarks, industrial designs and trade names) received from within Côte d'Ivoire.84  
                                                      
81 Decree No. 2005-112 of 24 February 2005. 
82 WTO document IP/Q/CIV/1 of 1 May 2003. 
83 Decree No. 2005-112 of 24 February 2005. 
84 Until 2005, the Industrial Development Directorate of the Ministry responsible for industry had 
carried out this function. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
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  Overall, applications filed with the OAPI incr eased steadily throughout the 2005 2011 period;  the 
vast increase in applications for trade names appear s to be attributable to a decree that made their 
protection mandatory as of 2005 (Table III.11).  Yet d espite the availability of subsidies (for the filing 
fee and the annuities)85, the number of applications for the renewal of protection remains quite 
modest.   
Table III.11 
Applications received by the OIPI and transmitted to the OAPI, 2005-2011 
 2005 2006 2007 2008 2009 2010 2011 
Patents 10 16 17 10 10 13 5 
Utility models 0 0 1 1 0 0 0 
New plant varieties 0 0 0 0 4 0 0 
Trademarks 112 115 131 199 269 247 165 
Trade names 38 84 236 606 125 139 105 
Industrial designs 75 62 53 45 96 131 122 
Source: Ivorian Intellectual Property Office. 
142. The Ivorian Copyright Office (BURIDA) is r esponsible for the collective management and 
protection of copyright and relate d rights in Côte d'Ivoire.  In  November 2008 it assumed the legal 
status of a civil partnership of special type86 a change intended to improve its governance. 
143. According to the authorities, the main industrial property rights infringements concern trade 
names;  yet the number of complaints and legal disp utes in the courts over industrial designs is much 
greater, despite the relatively smaller number of viola tions.  The piracy of artistic works is the leading 
copyright infringement. 
                                                      
85 Citizens of OAPI Member States may obtain a redu ction in the charges for obtaining an industrial 
property title.  For example, low-income applicants pa y only CFAF 22,500 for the filing and publication fee 
(normally costing CFAF 590,000) and benefit from a subsidy of 80 per cent of the annuities from the second to the tenth year. 
86 Decree No 2008-357 of 20 November 2008. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  IV. TRADE POLICY AND PRACTICES BY SECTOR 
(1) AGRICULTURAL , FORESTRY AND LIVESTOCK PRODUCTS  
(i) Overview 
144. Côte d'Ivoire is one of the world's largest producers of several agricultural products, 
accounting for over one third of the world's production of cocoa in 2011, along with a significant 
proportion of world production of cashew nuts, cola nuts and yams (Table IV.1).  Despite repeated 
recessions over the last decade, ag riculture has continued to perform strongly (Chapter I, Table I.1), 
and although annual growth in the sector has been only just over 1 per cent in real terms, it has 
nonetheless sustained the rest of the economy.  Crop and livestock production together with fish 
imports supply the raw materials for a significant agri-food industry intended for the regional market 
and for export. 
Table IV.1  
Principal crops of Côte d'Ivoire, 2005-2010  
(thousands of tonnes, unless otherwise specified) 
 2005  2006   2007 2008 2009 2010  % of 2010 
world production  Value in 2010 
(US$ thousand)a 
Agriculture total .. .. .. .. .. .. 0.2 5,495,674  
Total crops .. .. .. .. .. .. 0.2 4,947,124  
Cocoa beans 1,286  1,409  1,230 1,382 1,223 1,242 29.4 1,290,114  
Yams 5,160  5,569  5,502 5,945 5,313 5,700 11.7 1,104,851  
Plantains 1,570  1,540  1,511 1,675 1,497 1,600 4.4 330,333  
Cashew nuts 185  235  280 330 350 370 10.3 323,866  
Cassava 2,198  2,267  2,342 2,531 2,262 2,450 1.1 255,934  
Rubber, natural 170  178  189 203 210 215 2.0 245,925  
Paddy rice 704  716  606 680 688 650 0.1 169,328  
Palm oil 236  281  289 285 345 300 0.7 130,517  
Cotton lint 139  60 63 50 53 81 0.3 115,766  
Coffee, green 96 118 171 68 143 100 1.2 107,436  
Maize 640  639  532 630 637 700 0.1 83,913  
Okra 106  109  113 116 121 125 1.8 79,937  
Fresh maize 206  210  215 202 161 185 2.1 76,557  
Bananas 304  358  363 249 255 265 0.3 74,632  
Sugar cane 1,456  1,448  1,636 1,660 1,579 1,650 0.1 54,181  
Cola nuts 74  65 66 65 65 67 22.2 40,160  
Groundnuts, with shell 67  69 69 81 85 85 0.2 35,749  
Cotton seeds 145  76 75 65 69 94 0.2 29,043  
Coconut  216  127  135 220 213 249 0.4 27,555  
Vegetables, fresh, n.e.s. 125  128  130 122 97 115 0.0 21,746  
Palm kernels 71  74 68 78 80 79 0.7 20,443  
Tropical fruits, fresh, n.e.s. 47  43 45 45 50 50 0.3 20,434  
Citrus fruit, n.e.s. 38  38 37 37 42 44 0.4 19,890  
Pineapples 195  177  160 86 67 65 0.3 18,528  WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 136 
  
   2005  2006   2007 2008 2009 2010  % of 2010 
world production  Value in 2010 
(US$ thousand)a 
Aubergines 95  96 97 78 81 82 0.2  17,532  
Taros (Colocasia) 70  72 74 77 68 70 0.8  11,877  
Millet 35  38 38 41 46 48 0.2  8,577  
Sweet potatoes 46  48 50 51 46 52 0.0  3,927  
Oil palm fruit 1,232  1,328  1,359 1,424 1,749 1,500 0.7  .. 
Seed cotton 321  138  146 120 124 188 0.3  .. 
.. Not available.  
a Net production value at consta nt prices 2004-2006 (average). 
Note: FAOStat production data differ slightly from the Ministry of Agriculture data , but are used in this table to show Ivorian  
production compared to total world production of the selected crops. 
Source : FAOStat (accessed March 2012), information supplied by th e authorities, exchange rate by IMF (US$1 = €0.72). 
145. Unlike many other African countries, Côte d'Ivoire  is a net exporter of agricultural products.  
Its principal exports are cocoa b eans, cocoa paste and cocoa butter (Table IV.2).  Since 2004, the 
socio-political crisis has prompted a massive exodus  of agricultural labour, serious break-downs in 
production, the withholding of exports and the diversion of trade flows towards neighbouring 
countries.  This significantly undermines the re liability of statistics on production and exports.  
Nonetheless in 2010 Ivorian agricultura l exports were roughly €4 billion. 
Table IV.2  
Principal exports of agricultural productsa, 2000 and 2006-2010 
(€ million) 
HS codeb Description of product  2000  2006  2007  2008  2009  2010  
Total  1,988.6 2,273.3 2,280.2 2,614.7  3,428.1  3,860.6 
Of which:     
180100  Cocoa beans, whole/broken, raw/roasted 917.8 1,134.3 1,050.9 1,197.5  1,869.2  1,881.8 
180310  Cocoa paste, whether or not defatted,  not defatted 106.5 187.5 225.0 294.7  351.6  454.4 
080131  Cashew nuts, with shell 23.6 72.8 74.5 116.7  122.7  234.8 
180400  Cocoa butter, fat & oil 67.9 143.9 156.5 192.9  232.8  228.2 
180200  Cocoa shells, husks, skins & other cocoa waste 13.3 54.6 80.4 77.9  86.4  142.7 
090111  Coffee, not roasted or decaffe inated 264.4 88.1 132. 3 90.4  96.8  128.9 
080300  Bananas, including plantains, fres h or dried 74.4 92.2 92.5 80.7  81.0  102.9 
520100  Cotton, not carded or combed 160.7 90.1 71.6 54.4  49.0  95.1 
180500  Cocoa powder, not cont aining added sugar or other 
sweetening matter 12.6 34.6 44.2 42.1  56.4  85.6 
151190  Palm oil and its fractions , whether or not refined, but 
not chemically modified 34.6 47.0 49.3 64.2  50.5  74.9 
a WTO Agreement on Agriculture. 
b HS 2007 nomenclature. 
Source : UNSD, Comtra de database. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 137 
 
 
  146. Côte d'Ivoire's principal agricultural imports , which amounted to roughly €1 billion in 2010 
(€47.5 per inhabitant), are set out in Table IV.3.  It should be noted that imports of rice have more 
than doubled in four years and that imports of wheat have also risen sharply.  Food oil imports went from zero to over €50 million between 2009 and 2010. 
Table IV.3  
Principal imports of agricultural products, 2000 and 2006-2010a 
(€ million) 
HS codeb Description of product  2000 2006 2007  2008  2009  2010  
Total   328.2 626.2 657.0  799.2  915.1  937.6  
Of which:      
100630  Semi-milled or wholly-milled rice, whether or not polished 
or glazed 83.0 182.5 183.9 226.6 330.3 263.3 
100190  Wheat and meslin, other 41.7 51.9 65.9 67.9 83.1 89.1 
100640  Rice, broken 16.0 49.9 53.6 93.0 99.8 84.1 
240120  Tobacco, wholly or partly stem med/stripped 24.4 43. 8 37.5 49.2 51.2 59.4 
151110  Crude oil 4.2 3.6 3.5 3.3 0.0 54.7 
040221  Milk and cream, not c ontaining added sugar or other 
sweetening matter 21.1 20.2 16.7 26.4 15.9 31.5 
100110  Durum wheat 0.0 0.0 0.0 4.7 10.0 22.3 
070310  Onions and shallots 4.5 9.1 7.5 7.0 13.8 18.2 
020629  Edible offal of bovine animals (excl. tongues and livers), frozen 4.5 10.8 14.2 15.7 20.3 17.4 
220429  Other wine;  grape must with fermentation prevented or arrested 
by the addition of alcohol;  other 10.2 6.4 7.3 9.2 10.7 12.6 
a WTO Agreement on Agriculture. b HS 2007 nomenclature. 
Source : UNSD, Comtra de database. 
(ii) General agricultural policy 
147. A recent survey by the authorities and a co mparison between the production prices in the 
principal subsectors with the prices offered regiona lly show that the reason for the poor performance 
in agriculture, a sector which contributes significan tly to national GDP, lies in low purchase prices for 
agricultural products and an unfair distribution of th e income generated by the various subsectors.  
The inadequate returns partly explain low agricu ltural productivity and the slump in production sales. 
148. Côte d'Ivoire has announced an overhau l of its agricultural policy framework.  
In November 2011 a plan to reform the agricultu ral subsectors had already been adopted by the 
Government and implementation began with the coff ee-cocoa subsector (see below).  New laws are 
also being drafted on seeds, fertilizers and phytosan itary products.  The form ulation and adoption of a 
law regulating transhumance are also among the prior ities of the Ivorian Government.  Côte d'Ivoire 
finalized its national agricultural investment progr amme (PNIA) (see common report, Chapter IV(1)) 
in November 2011 with the support of the West African Economic and Monetary Union (WAEMU), 
but had not entered into the associated pact with  its technical and financial partners (TFP) at 
March 2012.  An outline of the programmes proposed as part of Côte d'Ivoire's PNIA 2010-2015, a 
provisional version of which was available in July 20 10, lists the development actions that are key to 
poverty reduction.87 
149. Côte d'Ivoire has not made any notificat ion to the WTO Committee on Agriculture. 
                                                      
87 Republic of Côte d'Ivoire, National Agricultural Investment Programme (PNIA 2010-2015). WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 138 
  
  150. Given that land is essential to agriculture and that the security of land title largely governs 
access to finance for agricultural ac tivities, Côte d'Ivoire set about reforming its land law in 1998.  
A significant proportion of finance for farming shoul d fall within the scope of tradable financial 
services with property deeds used as collateral.  Agri cultural finance is currently inadequate owing to 
the lack of financial guarantees.  A system whereb y village populations in rural areas can secure the 
tenure of their lands by obtaining property certificates and then property deeds, would enable investment to be collateralized and, therefore, perpetuated. 
151. In 1998 Côte d'Ivoire voted in a law reformi ng land title legislation;  the implementation of 
that law is still one of the Ministry of Agriculture 's stated priorities and the Ministry intermittently 
received assistance to that end from the World Bank and the European Union during the 
period 1999-2011.
88  Effective implementation of that legislation should put an end to legal 
uncertainty and help combat poverty.  The authoritie s are currently looking fo r financial assistance to 
revive the project. 
152. In rural areas only the State, public authorities and Ivorian natural persons may obtain a 
property deed currently.  However, foreign inv estors may have a property certificate drawn up for 
customary plots and then be given an 18 to 99-year  leasehold following registration of the plot in the 
name of the State. 
(iii) Agricultural policy by subsector 
(a) Coffee and cocoa 
153. Growth in cocoa production continued to be marginal during the period of disturbances in 
Côte d'Ivoire but the country is still the worl d's leading exporter of cocoa nonetheless.  Cocoa 
production achieved a record level of 1.559 million t onnes in 2011, an increase of over 25 per cent 
compared to 2010, largely as a result of a return to more profitable prices (Chart IV.1).  This volume equates to one third of global pr oduction.  Coffee and cocoa are one  of the key subsectors of the 
Ivorian economy, contribute up to 15 per cent of GDP, and account for close to 40 per cent of the 
country's export earnings. 
154. Informal export and re-export trade via neighb ouring countries falls or rises depending on the 
differential between local prices and the prices ava ilable on neighbouring markets.  This leads to 
greater or lesser quantities being traded fraudul ently in the subregion each year (see below). 
155. A change in the conditions governing the pr oduction and trading of coffee and cocoa was 
gradually introduced between 1999 and 2001.  Th e purchase price guaranteed to the planter was 
withdrawn and the Stabilization Fund was replaced by new supervisory and regulatory structures, 
managed in principle by the farmers in an effort  to provide greater transparency.  A Coffee-Cocoa 
Exchange (BCC), a Coffee and Cocoa Financial Regulation Fund (FRCC) and a Coffee and Cocoa 
Regulatory and Supervisory Authority (ARCC) we re established along with a Coffee and Cocoa 
Producers' Fund (FDPCC).
89 
 
                                                      
88 Law No. 98-750 of 23 D ecember 1998 on rural land ownership.  Viewed at:  
http://www.foncierural.ci/index.php?option= com_content&task=view&id=8&Itemid=77. 
89 Decree No. 2001-667 of 24 October 2001, amending Decree No. 2001-465 of 25 July 2001 laying 
down the duties and scheme of intervention for the Coffee and Cocoa Exchange.  Viewed at:  
http://www.bcc.ci/txtjur/decrets/N_2001_667.pdf. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 139 
 
 
   
 
02004006008001,0001,2001,400
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011Chart IV.1
Producer price for cocoa beans, 2000-2011 
FAOStat (accessed March 2012), information supplied by the authorities, exchance rate by the IMF. Source :CFAF/kg Nigeria Ghana Togo Côte d'Ivoire
 
156. Cocoa is produced by 650,000 individual farmers working mainly on small, private 
plantations (3-5 hectares).  The producers sell their produce to itinerant buyers  (pisteurs ), registered 
with the prefectoral authorities, and they in turn se ll them on to a purchaser authorized to operate in a 
given area;  there are around five itinerant buyers per purchaser.  For the 2011-2012 season, 337 natural or legal persons were accredited as purchasers.  Some producers are organized in 
cooperatives, supplying 15-20 per cent of the volume coll ected at the farm gate.  They deliver it direct 
to the exporters.
90 
157. The BCC sets an indicative producer purchase pric e at the beginning of each cocoa season.  
However, the price offers and payments that th e producers actually receive from the purchasers or 
itinerant buyers  are generally lower that the indicative price. 
158. Accredited purchasers sell on to exporters.  Any operator who wishes to export coffee or 
cocoa must apply to the ARCC for export accreditati on and obtain an exporter's code from the BCC.  
There are currently around sixty accredited exporters.  Foreign multinationals are the main exporters.  
Exporters are required to notify their product purchases  to the BCC each week;  they then receive a 
price and quantity offer from the BCC on the basis of  world market information on a given date.  The 
                                                      
90 A Coffee and Cocoa Cooperatives Guarantee Fund (FGCCC) was set up in 1991 with support from 
the STABEX financed by the European Union.  It had an endowment of CFAF 30 billion (€45.7 million).  The FGCCC guaranteed bank loans for cooperatives and the ba lance was funded by exporters.  It disappeared in 
2008. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 140 
  
  role of the BCC is to regulate all trade in coff ee and cocoa from Côte d'Ivoire, including purchases 
and exports.  It centralizes and coordinates export transactions for all coffee and cocoa;  only coffee 
and cocoa exports conducted under the BCC are lawf ul.  However, the BCC does not control the 
contract price;  its main task is to set the "regis tration price" for transactions, and that price serves as 
the basis upon which it levies taxes and fees and de termines the foreign-currency earnings to be 
repatriated. 
159. Export taxation encompasses a panoply of duties and taxes.  The main duty is the "single" exit 
duty (DUS) provided for in an inter-ministerial d ecree published at the beginning of the season.  
For the 2010/2011 season, the export of cocoa was subj ect at shipment to the following taxes and fees 
as calculated on the basis of the registered c.i.f. value: 
- the DUS:  6.95-14.6 per cent (see Table III.5); 
- registration tax (TE) 5 per cent; - the Coffee and Cocoa Subsector Management Board contribution:  0.735 per cent; - the Rural Investment Fund levy:  0.535 per cent; - the Agricultural Investment Fund levy:  0.470 per cent; 
- the burlap bags tax:  0.210 per cent; 
- the contribution to the Fund for Reform of the Subsector:  0.450 per cent. - management expenses (0.480 per cent); - weighing fees:  0.60 per cent; - quality control fees:  0.60 per cent; 
- the contribution to international cocoa and coffee organizations (0.090 per cent); 
- the Chamber of Agriculture tax:  (0.015 per cent);  and - the Joint Trades Agricultural Res earch and Advice Fund (FIRCA) tax 
(0.030 per cent). 
160. After the 2010/2011 season, the Government undert ook to ensure that the total tax levied 
would not exceed 22 per cent of the c.i.f. export valu e of cocoa.  In total, these taxes have raised 
CFAF 250-300 billion (€400-450 milli on) depending on the year, or around 3 per cent of Ivorian 
GDP.  The level of the agricultural value added le vy discourages production, keeps farmers' earnings 
low and runs counter to the stated objectives of poverty reduction. 
161. Around 65 per cent of cocoa is exported as beans, as is 82 per cent of coffee.  
The Government's objective is to achieve grinding cap acity (butter, paste, cake, etc.) of 50 per cent 
and it is seeking private investors to that end.  Howeve r, the fact that export taxes, albeit at lower rates 
(the DUS on chocolate exports is still over 10 per cent), are also levied on exports of processed 
products means that the country is unlikely to  succeed in attracting th e investment it seeks. 
162. Farmers' disaffection at very low purchase prices has resulted in a sharp fall in coffee 
production;  indeed, coffee production has not exceeded 150,000 tonnes for over ten years 
(32,000 tonnes in 2011).  Producers have been disc ouraged by the big differential between producer 
prices and world prices generally (Charts IV.2 and IV.3), by sharp price falls between 1995 and 2002 
and probably by the conflict that then erupted in the principal production area, despite the rise in prices post-2002.  This also explains the high leve ls of informal exports to neighbouring countries.  
The export taxes on coffee in 2011-2012 are given in Table IV.4. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 141 
 
 
  163. After ten years of implementation there are doubts whether the coffee and cocoa marketing 
system established in 1999 has really enabled prod ucers to achieve a better standard of living from 
their labour.  Some farmers are even becoming poo rer because of the high charges levied on their 
crops to finance, for example, support structures fo r the subsector.  By way of illustration, according 
to the ICCO91, cocoa production in Côte d'Ivoire in 2009 was adversely affected by the high taxes 
there compared to other producing countries, and this may have discouraged farmers from maintaining their cocoa plantations and from invest ing in cocoa.  Moreover, the ICCO states that 
taxation levels may also have prompted moves into  the production of other crops, such as rubber or 
palm oil. 
 
 
02004006008001,0001,2001,4001,6001,8002,000
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011Chart IV.2
Producer price for green coffee, 2000-2011 
FAOStat (accessed March 2012), information supplied by the authorities, exchange rate by IMF. Source :CFAF/kgGhana Côte d'Ivoire Togo Nigeria
 
 
  
 
  
                                                      
91 Online information from the ICCO.  Viewed at:  http://www.icco.org /about/anualreport.aspx. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 142 
  
  0.000.200.400.600.801.001.20
 0 01 000 0002 000 0003 000 0004 000 0005 000 0006 000 0007 000 000
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010Total volume of global exports
Producer price
ICO reference price for robusta coffees60kg/ sac€/lb
Source : International Coffee Organization (OIC):  http:\\www.ico.org.Chart IV.3
Coffee exports and price, 1995-2010
60-kg bags
 
Table IV.4 
Levies on Ivorian coffee exports, 2011-2012 
(CFAF/kg unless otherwise specified) 
Levies on coffee exports  Coffee  
Registration duty ( ad valorem  c.i.f.) 5% 
Single exit duty (DUS) 50.00 
Subsector Management Board, of which: 9.81 
Management structures 5.5 
Weighing 1 
Quality control 1.2 
Contribution to the budgets of the international organizations 1.41 
Contribution to the budget of the Chamber of Agriculture 0.2 
Contribution to the budget of the FIRCA 0.5 
Burlap bags 3 
Coffee revival fee 20 
Total levies (excluding re gistration duties) 82,810 
Source : Ivorian authorities. 
(b) Cotton and cashew nuts 
164. The political crisis in Côte d'Ivoire has serious ly disrupted cotton production, based mainly in 
the north of the country where the conflict has been most intense.  Production has also suffered from 
shortcomings in factories over the decade.  Moreov er, in view of poor prices and the high cost of 
inputs, Ivorian cotton producers reduced their output from 2005 onwards and therefore did not gain Total volume of global exports 
Producer price ICO reference price for robusa coffees Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 143 
 
 
  full advantage from the spectacular price rises in 2 010-2011 (Chart IV.4).  The statistics point to a 
dramatic difference between world rates and producer prices (Table IV.5).  Côte d'Ivoire's share of 
world exports of cotton lint fell from 1.6 per cent in 1995 to 0.2 per cent in 2010. 
 
 0 100 200 300 400 500 600 700 800 9001 0001 1001 200
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011Chart IV.4
Producer price for cotton lint, 2000-2011 
FAOStat (accessed January 2012), information supplied by the authorities, IMF (exchange rate), and National 
Cotton Council of America (world cotton price).  Source :CFAF/kgCôte d'Ivoire Worlda
World cotton price "A" index.  For details of how the index is compiled, please consult the website of Cotlook, Ltd. aTogo
No data available for Togo in 2000-2003. Note:
 
Table IV.5 
Cotton lint:  selected economic indicators, 2005-2011  
 2005 2006 2007 2008 2009  2010  2011-2012
Seed cotton production (tonnes) 321,290 137,920 145,650 119,717 123,856 .. .. 
Land area (ha)  328,336 271,250 191,990 120,000 140,000 .. .. 
Yield (kg./ha.) 1,197 1,102 809 998 880 .. .. 
Cotton lint production (tonnes)  139,140 116,475 63,477 52,229 52,806 .. .. 
Yield on ginning (%) 43.00 43.00 43.00 43.63 42.88 .. .. 
Exports (thousands of tonnes)  94.8 95.5 79.7 54.2 49.9 .. .. 
Producer prices for seed cotton (CFAF/kg) 185 142 145 150 185a 210 265 
Average f.o.b. price for cotton lint (CFAF/kg) obtained 
by ginning plants 557 605 583 660 655 .. .. 
.. Not available. 
a A single kilogram of seed cotton will produce betw een 400 and 440 grams of cotton lint during ginning. 
Source:  Government of Côte d'Ivoire. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 144 
  
  165. A Regulatory Authority for the Cotton and Cashew Nut Subsector (ARECA) was established 
in 2002.  Additionally, INTERCOTON groups together  all stakeholders in the subsector, including 
cotton producers, processors (ginners, mill owners, grinders), hauliers and the State.92  Producers are 
generally grouped in cooperatives that organize coll ection at the farm gate and supply fertilizer and 
other inputs.  Nationwide around a dozen ginning plants purchase seed cotton from cooperatives.  The 
cooperatives belong to five cotton companies, three of which are foreign-owned, and some of which 
are partly owned by the State. 
166. The operators within INTERCOTON set the farm-gate price in accordance with the 
joint-trade agreement and in cooperation with ARECA on the basis of international market rates, the 
average production cost, forecasts for volume of production and average exchange rates in the 
previous month.  According to INTERCO TON the producer price is compulsory. 
167. The products of processed seed cotton include cott on lint, cottonseed table oil and animal feed 
cake.  Cotton lint is either exported by the factories or  sold by them to local textile mills (see below).  
Since 2009 exports of raw cotton have been subject to a registration fee (Article 541 of the General 
Tax Code) at a rate of 2.5 per cent levied on the amount of export sales;  the levy was suspended 
in 2011 and reintroduced for 2012.  It also appli es to cashew, shea and cola nuts.  These variations 
reduce predictability in the production process. 
168. Aware that the low level of returns for producers,  combined with the crisis, had played a role 
in reducing national production, the members of INTERCOTON increased producer prices 
considerably in 2011-2012.  The priorities identified for the period 2012-2014 include varietal 
research, improvements in agricultural advice, and pr oducer access to inputs.  In view of the fall in 
worldwide production and stocks, and strong world de mand, an appropriate production costs structure 
incorporating suitable support would unquestiona bly facilitate a renewed rise in the volumes 
produced. 
169. Unlike cotton, cashew nuts have been producing si gnificant earnings for stakeholders and the 
State since 2005.  Exported production rose from 9,900 tonnes of raw nuts in 1990 to 75,000 tonnes 
in 1999 and close to 375,000 tonnes in 2010.  In 2008,  Côte d'Ivoire became Af rica's leading exporter 
and an important operator on the world market.  Pr oduction of cashew nuts is primarily concentrated 
in the northern and eastern half of the country .  The registered area under cultivation in 2009 
was 450,000 ha, composed solely of village plantations.  The bulk (95 per cent) of output was sold to 
India, the remainder to commercia l companies and a few cooperatives. 
170. INTERCAJOU has grouped together cashew nut  producers, processors and exporters 
since 2007 but has been unable to fulfil its mandate because of the crisis.  In principle, INTERCAJOU 
sets the minimum producer purchase price in cooperati on with ARECA.  Generally speaking, regional 
comparisons show that prices are low (Chart IV.5).   Fifteen processing plants have a total overall 
capacity of 7,500 tonnes of nuts per annum, or 2.5 pe r cent of national production.  Locally processed 
cashew nut products include cashew kernels, cashew juice and cashew nut shell liquid. 
 
                                                      
92 Ordinance on joint-trade organizations in Côte d'Ivoire, December 2011. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 145 
 
 
  0100200300400
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011Chart IV.5
Producer price for cashew nuts, 2000-2011
No data available for Guinea-Bissau in 2001 et 2002.
FAOStat (accessed January 2012), information  s upplied by the authorities, IMF (exchange rate).Note:
Source :CFAF/kg Ghana Côte d'Ivoire Guinea-Bissau
 
 
(c) Oil palm 
171. Côte d'Ivoire's first Oil Palm Plan was set up in the 1960s with assistance from financial 
partners;  it was followed by a second plan, and Côte d'I voire's seventh Oil Palm Plan is now in place.  
The total area under cultivation is ar ound 250,000 hectares (2009) and production 
is 1.5 million tonnes.  The seed clusters undergo initial processing into crude palm oil in private 
agro-industrial factories (Palfrique, Palme-CI, SIPEF- CI), to which the village plantations, organized 
into cooperatives, deliver the clusters and by-produc ts.  In all 21 units conduc t the initial processing of 
palm clusters and they have a total processing capacity of around 1.85 million tonnes per annum.  
The price paid to smallholders is negotiated between  the parties involved on the basis of international 
prices.  In general, State intervention in the palm oil sector is low. 
172. Second processing is carried out (largely by UNILEVER-CI) to refine edible oil and 
manufacture margarine, soap and cosmetics under th e maximum tariff protection of 22.5 per cent.  
Three quarters of refined production is consumed  locally and the remainder is exported to the 
WAEMU region.  Côte d'Ivoire is the leading African  exporter of refined palm oil.  The country ranks 
fifth in the world as a producer after Malaysia, I ndonesia and Colombia.  Reduced-rate VAT of 9 per 
cent has been applied in the sector since 2008 and exporting companies were authorized to purchase 
their inputs free of VAT in 2012 so as not to ove rstretch their VAT credit arrears further.  
The oleaginous subsector has been  affected by fraud associated wi th the multiple VAT exemptions. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 146 
  
  (d) Natural rubber 
173. Côte d'Ivoire is the leading African exporte r of natural rubber and currently produces 
over 200,000 tonnes of natural rubber per annum in ar ound a dozen factories (Table IV.1);  observers 
regard the industry's prospects as very bright.  In 2012 the Finance Law introduced a new tax on 
crumb rubber production at a rate of 5 per cent of  producers' turnover;  however, the tax does not 
apply when "the average monthly international price per kilogram is lower than CFAF 1,000".93  
According to the authorities, the new tax is n ecessary because a considerable proportion of producer 
companies are currently largely outside the scope of the tax system. 
(e) Pineapples and bananas 
174. Pineapple and banana are produced in the south of Côte d'Ivoire, essentially by private sector 
bodies in foreign ownership, with low levels of State intervention.  The Pineapple and Banana 
Growers' Organization (OCAB) represents 24 co operatives.  The OCAB operates as a producers' 
cooperative;  it provides exclusive marketing right s and is currently the key certified entity for 
exports.  Another body, the Banana, Pineapple, Mango Organization (OBAM-CI) now competes with 
it.  Pineapple from Côte d'Ivoire ranks second on the European market, after pineapple from 
Costa Rica.  Only a tiny proportion of national output of pineapple is processed locally. 
175. Côte d'Ivoire ranks second among African producer s of bananas and 13th in the world;  the 
industry accounts for 2 per cent of national GDP and directly employs between 8,000 
and 10,000 people.  Since 2000 annual production of bananas has been close to 260,000 tonnes.  The area under cultivation was estimated at 7,000 ha in 20 09.  The European Union receives 80 per cent of 
Ivorian bananas, or 255,000 tonn es of the bananas exported in 2009.  Export banana prices fluctuate 
widely between 200 and 600 CFAF/kg. On the local market bananas are sold at between 30 and 40 CFAF/kg;  10 per cent of production is consumed locally. 
176. There are currently no taxes on exports of pin eapples and bananas.  The authorities explain 
that this is because output is produced by fairly well organized, large enterprises that are subject to the 
tax on agricultural earnings or to the tax on industrial and commercial earnings. 
(f) Rice and wheat 
177. Côte d'Ivoire has 13 rice mills with a capac ity of 440,000 tonnes per annum, only one of 
which appears to be operational, alongside over 5,660 small units with an overall capacity of 
1 million tonnes per annum.  Production has been sta gnant since 2005 (Table IV.1), whereas imports 
have grown considerably. 
178. A national rice-growing development strategy is  in the process of being finalized by the 
National Rice-Growing Development Office (ONDR), with financial aid from the International Fund 
for Agricultural Development (IFAD), the We st African Development Bank (BOAD), the 
World Bank and China.  The opportunities presented by  the subsector are:  satisfaction of national 
consumer requirements for rice, estimated at 1.4 million tonnes of milled rice per annum;  growth in 
domestic annual production of rice;  fall in rice im ports and associated outflows of foreign currency;  
and greater prestige of rice grown in  Côte d'Ivoire among consumers. 
                                                      
93 Fiscal Annex to Ordinance No. 2011-480 of 28  December 2011 containing the State Budget for 
2012. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  (iv) Regulation of trade in forest products 
179. Logging in Côte d'Ivoire dates back to 1880 .  The first sawmill was established in 1918 in 
Grand Bassam (in south-east Côte d'Ivoire).  The timber industry has undergone considerable 
development and diversification since that date but is still dominated by sawmills.  Timber-cutting 
volumes reached their highest level in 1977 (5.321 million m3) before falling to 2 million m3 today. 
180. The Ministry of Water and Forests (MINEF) is in charge of policy in this area.  Logging 
reform was introduced under Decree No. 94-368 of 1 July 1994 with the aim of improving 
management of logging, developing timber resources through more intensive processing, 
rehabilitating the forest environment through refo restation and improving the logging profession.  
Trade policy remains unchanged since that date.  Forestry concessions are restricted south of 
the 8th parallel. 
181. Management of listed forests was entrusted to a State enterprise in 1966, the Forest 
Development Company (SODEFOR), whose task w as to "provide for Ivorian eco-development 
through sustainable forest management and high-qu ality output".  SODEFOR is responsible for all 
listed forests, including the management and the or ganization of plantations, the administration of 
export quotas, and reforestation.94  The Nature Protection Depart ment (DPN) is responsible for 
managing national parks and nature reserves. 
182. Exports of logs from natural forests are prohibite d in order to be respectful of ecosystems and 
encourage local added value.  Certain rare ti mbers are also prohibited from being exported under 
CITES.95  Decree No. 95-682 of 6 September 1995 prohibits  the export of rough timber, square sawn 
and in boules, except for timber from plantations (fo r example teak).  Wood may be exported in cuts, 
sliced or peeled.  Non-dried products may be exported only following payment of a fee 
(CFAF 23,000/m3 for iroko, CFAF 9,000 for other species).  Eu rope is still the main market for forest 
products overall. 
183. Exports of timber are subject to monthly quot as per product, set by the Interministerial 
Advisory Committee on Timber (CCIB).  Export quotas are allocated on the basis of auctions held by 
MINEF.  Dried products are not subject to quotas. 
184. Exports of fresh and dried products are s ubject to DUS of between 1 and 35 per cent 
(Table III.5) as applied to reference prices dating from 1994, some of which are lower than export 
prices.96 
185. Côte d'Ivoire is a member of the Internati onal Tropical Timber Organization and the African 
Timber Organization.  In 1994 the representatives of  the 13 member countries of the African Timber 
Organization introduced eco-certification for A frican wood to encourage exports of wood from 
sustainably managed forests.  Seventeen years late r, measures have reportedly also been taken to 
regulate exports by land, in particular to ensure traceability of Ivorian wood. 
                                                      
94 Online information.  Viewed at:  http://www .unccd.int/cop/reports/africa/national/2004/ 
cote_d%60ivoire-fre.pdf. 
95 Decree No. 93-313 of 11 March 1993.  These timbers are classified under No. 4403 of the 
Harmonized System. 
96 Decree No. 94-377 of 1 July 1994 amending the refe rence prices of logs and certain wood products 
for export. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
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  186. The wood processing industry also produces floors, wood board, and some veneers and 
finished products.  Timber is processed into ma nufactures (furniture, for example) under import duties 
of 22.5 per cent, plus VAT at 18 per cent.  There is an export line in the production of containers 
manufactured from pulp.  There are several opera tors in the packaging subsector (IPS Group and 
SONACO). 
(v) Livestock products 
187. The crisis experienced by Côte d'Ivoire h as affected livestock production and food products 
more than cash crops, which are better organized.  Moreover, the authorities have recognized that the 
animal production subsectors were seriously neglect ed over the last decade in favour of commercial 
crop production and have pointed out that the laws a nd decrees in force in the livestock sector have 
not been implemented effectively or efficiently  on the ground.  Consequently production has 
stagnated whereas imports have gr own exponentially (common report, Ta ble IV.2).  Côte d'Ivoire's 
main imports are dairy products (HS 040221), amounting to the equi valent of €32 million in 2010;  
and cuts of frozen beef (HS 020629), for th e equivalent of around €17 million in 2010. 
188. A review of the poultry subsector in Côte d'I voire conducted by the Government and the FAO 
in 2008 found that taxes on trade in poultry were  high and called its efficiency into question.97  
In addition to the CET (which is up to 20 per cent on local poultry products) and other community 
taxes which increase the CET by 2.5 percentage points, a compensatory levy has been in place 
since 1990 on imports of whole poultry, cuts, and o ffal benefiting from export subsidies in the country 
of origin.98  The levy has been set at CFAF 1,000/kg since 2005, and a reduction to CFAF 400 has 
been announced.  According to the joint study, the application of the compensatory levy has had no 
effect on the quantity of poultry imported. 
189. Imports of poultry meat, however, fell from 6,354 tonnes in 2005 to 460 tonnes in 2010, 
largely as a result of the avian influenza epidemic  of 2006 that led to a temporary suspension of 
poultry whatever its origin99;  and then to a prohibition on imports originating in countries infected 
with HPAI.  According to the authorities, im ports originating in all countries meeting the 
World Organisation for Animal Health (OIE ) requirements are currently authorized. 
190. The many ad hoc exemptions from the VAT syst em sometimes lead to measures which would 
appear to be incompatible with the principle of national treatment.  For example, sales by poultry 
farmers of the products of their farming activities are exempt from VAT.  All inputs, including those 
necessary to their manufacture, are also exempt, as  is packaging (Article 355 of the General Tax 
Code).  Imports of poultry are subject to VAT (18 per cent). 
191. The special import tax applies to imports of concentrated milk (Chapter III(2)(v)).  
The authorities report that it h as been suspended since 2008. 
                                                      
97 FAO (2008). 
98 Law No. 90-442 of 29 May 1990, introducing a compensatory levy on imported animal products;  
Decree No. 90-445 of 29 May 1990 laying down the rules for its implementation. 
99 Press release of 15 February 2006 on the temporary suspension of all imports of poultry, poultry 
products and fowls.  Inter-Ministerial Order No. 11  MIPARH/MSHP/SAJC/KS of 10 May 2006 providing for 
the establishment, organization and operation of the National Avian Influenza Committee.  Order 
No. 013/MIPARH of 11 May 2006 declaring an infection of highly pathogenic avian influenza (bird flu) and 
laying down the general health policy measures to be implemented. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  (2) FISHERIES PRODUCTS  
192. The contribution of fisheries to Ivorian GDP is low (0.2-0.3 per cent).  By contrast, the 
country has a significant tuna canning industry th at contributes around 7 per cent of Ivorian GDP.  
Côte d'Ivoire is therefore a large importer of fish.  Nearly 304,000 tonnes of fish and crustaceans were 
imported into Côte d'Ivoire in 2010, and the quan tity is growing steadily.  The products in question 
are generally frozen and have been fished off Côte d' Ivoire or other countries in the region, principally 
by foreign fleets.  Like the other countries in the re gion, Côte d'Ivoire is seriously adversely affected 
by illegal fishing and the dumping of chemicals at sea.100  Finally, Ivorian fisheries also suffer from 
the pollution in the Ébrié Lagoon and pollution caused by vessels moving in and out of the port of 
Abidjan.  In 2011 the Government convened a mariti me convention to draw up a list of measures to 
restore the viability of the country's maritime resources. 
193. The Ministry of Animal and Fishery Resour ces is responsible for regulating fisheries 
activities and products.101  However, Côte d'Ivoire has yet to implement the provisions on the single 
State body with responsibility for maritime  matters pursuant to WAEMU Directive 
No. 04/2008/CM/UEMOA of 28 March 2008, whic h requires the establishment of a harmonized 
institutional framework for the maritime  subsector within member countries. 
(i) Fisheries activities 
194. Maritime fishing is restricted by the shallow continental shelf (0 to 150 m deep).  Moreover 
the restrictions in terms of time and space caused by upwelling result in instability in the stocks of 
small pelagic species, the main species targeted by industrial fishing, which affects the overall volume 
of catches.  Maritime fishing has been dec lining significantly since 2000 and runs at 
around 70,000 tonnes, or less than one third of the rapidly growing annual consumption of fish (350,000 tonnes outside the free zone).  Estimate s of potential annual catches dating from 1990 are of 
approximately 100,000 tonnes of fish, including 20,000 tonnes of tuna.
102  Fish-farming remains a 
marginal activity and annual production fluctuates between 1,000 and 1,200 tonnes. 
195. The Law on Fisheries and Fish Farming had not been adopted at the end of 2011.  
Approaches to trade policy were drawn up for the sector  in the Policy Document  for the Fisheries and 
Fish-Farming Sector in 2006 (LPPA), and in the Fisheries and Fish-Farming Master Plan 2010-2025 
(PDPA), which has been validated.  These documents are not available on the website of the Ministry 
with responsibility for fisheries (Table IV.6).  Côte d'Ivoire is a contracting party to the International 
Commission for the Conservation of Atlantic Tunas. 
Table IV.6 
Institutions, laws and regulations on trade in fisheries products 
Legislation  Sector  
Order No. 3291, 02/05/1956  on the pursuit and security of fi sheries in the maritime waters of Côte d'Ivoire  
Order No. 602, 22/08/1961  laying down the new procedures fo r the sale of fish landed at Abidjan fisheries port 
Order No. 6373, 17/04/1968  Regul ations on the prawn fishery 
Order No. 141, 02/03/1970  regulating the tuna fishery 
Order No. 207322/12/1970 An ad valorem tax of 2 per cent shall be levied on fi sh landed, with the exception of fish 
undergoing transhipment as of 1 January 1971  
                                                      
100 Viewed at:  http://www.fratmat.info/componen t/content/article/69-s lide/14599-pech e-illegale- 
les-eaux-maritimes-ivoirienne-font-lobjet-de-pillage.html. 
101 Viewed at:  http://www.ressourcesanimales.gouv.ci/. 
102 Bard, F.X. and Dedo, R. (1990). WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
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  Legislation  Sector  
Inter-Ministerial Order No. 1069, 
26/09/1972  Port tax on landed fresh fish  
Inter-Ministerial Order No. 81, 
20/06/1981 Procedures governing the award of a fishing licence 
Law No. 2005-556 of 
2 December 2005  establishing a free enterprise system for the processing of fishery products 
Order No. 5, 26/01/2007  amending Order No . 114 of 8 July 1996 regulating the hyg iene conditions applicable aboard 
fishing vessels 
Order No. 3, 26/01/2007  amending Order No. 200 of 5 Au gust 1993 laying down the health rules governing the 
production and marketing of fishery pr oducts intended for human consumption 
2007  Partnership Agreement w ith the Eur opean Union 
Order No. 62, 19/10/2009  establishing the Steering Committee fo r the Project to build up the knowledge base with a view 
to implementing an ecosystem approach to maritime fisheries (EAF-Nansen) 
Order No. 83, 30/12/2009  establishing the Steering Committee for the Project to support the sustainable management of 
fisheries resources (PAGDRH) 
Order No. 17, 29/04/2010  providing for the establishment, organization and operation of the Programme to support the 
Sustainable Management of Fisheries Resources (PAGDRH) 
Proposed in 2011 Law on fisheries and fish-farming  
.. Fisheries agreement with Cape Verde  
.. Not available. 
Source: WTO Secretariat, on the basis of information supplied by the Fisher ies Production Department (DPH) at the 
Ministry of Animal and Fisher y Resources (MIPARH).  Viewed at:  http://www.ressourcesanimales. 
gouv.ci/index.php. 
196. There are several fisheries agreements between Cô te d'Ivoire and its tr ading partners but the 
only one currently in operation is the agreement with the European Union.  Côte d'Ivoire has granted 
tuna fishing rights to the European Union in the wa ters within its EEZ beyond twelve nautical miles 
as part of a partnership agreemen t covering the period from 1 July 2007 to 30 June 2013.  Some of the 
volume of this catch is exported to Côte d'Ivoire  by European vessels fishing in Ivorian waters, 
particularly to supply the processing industries.  However, the agreement does not include any 
obligation on the landing of catches.  The financial contribution provided for in the EPA is €595,000, 
of which €140,000 are in principle intended in full to support the fisheries policy of Côte d'Ivoire.103  
The fee is €35 per tonne of tuna caught.  The to tal reference tonnage is 7,000 tonnes per year;  a 
maximum of 25 tuna seiners are authorized, each of  which is required to make an advance payment 
of €3,850 per year, equivalent to a reference t onnage of 110 tonnes.  The advance payment for 
the 15 authorized (as a maximum) surface longliners is €1,400 per year (equivalent to a tonnage of 
40 tonnes).  If the overall volume of catches exceed s the reference tonnage, the amount of the annual 
financial contribution increases by €65 for each a dditional tonne caught.  However, the total annual 
amount paid by the European Union is not to be more than twice the amount indicated (€1,190,000). 
(ii) Processed fisheries products 
197. Côte d'Ivoire is the leading African exporte r of canned tuna, an activity under increasing 
threat from the depletion of world stocks.  There are two main private, foreign- owned exporters in this 
industry, and they also account for a proportion of supply to the domestic market under the free zone 
regime (see below). 
                                                      
103 Online information.  Viewed at:  http://e ur-lex.europa.eu/LexUriServ/LexUriServ.do? 
uri=OJ:L:2008:048:0041:0045:EN:PDF.  The text of the Protocol annexed thereto was viewed at:  
http://eur-lex.europa.eu/LexUriServ/LexUriSe rv.do?uri=OJ:L:2008:048:0046:0063:EN:PDF. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  198. A free enterprise regime for processing fisher ies products introduced in December 2005 
exempts enterprises that export 90 per cent of their production from all taxes or levies, including at 
importation, on goods, services and equipment for use in their activities.  Aside from the fact that they 
are fully tax exempt, these enterprises enjoy full fr eedom of exchange and may hold foreign currency 
accounts.  They receive preferential tariffs for wa ter, electricity, fuel and telephony services supplied 
by public enterprises or parastatals.  Responsib ility for administering this  regime lies with the 
Free Zone Regime Administration Committee (CARF).  The regime was undergoing assessment in 2011.  Enterprises pay a single fee of CFAF 5 per gross kilogram of processed product.  The levies 
are distributed between the CARF and the municipalities in the zone.  Sales on the domestic market 
are restricted to 10 per cent of production.  Ivoria ns are given preference in employment in the zone. 
199. A Lebanese-Ivorian company (Thunnus Overseas Group) has two of the three main active 
tuna canning plants in Côte d'Ivoire today.  Th e group imports frozen tuna and exports canned fish, 
mainly to the EU, free of duty under Regulation No. 1528 (Chapter II(3)).  The preferential margin for 
preserved tuna (HS 160414) on the European Union mark et is significant compared to the 24 per cent 
most-favoured-nation rate the EU applies, and in comparison with the customs duties provided for in 
the Generalized System of Preferences (GSP) (20.5 per cent).  Turnover is said to 
exceed €100 million annually for 62,000 tonnes of ca nned fish.  The group employs 3,000 people in 
Côte d'Ivoire and provides over 20,000 indirect jobs.
104  An Italian group, CASTELI, reportedly 
produces 13,520 tonnes with the help of 800 employees.  All exports are intended for the EU market.  
These two "free enterprises" have developed outside the regulations that typify the rest of the Ivorian 
economy. 
(3) MINING AND ENERGY  
200. The Ministry of Mining, Petroleum and Energy has been responsible for mining and energy 
policy since November 2011.105  There would not generally appear to be any restrictions on foreign 
presence in the Ivorian mining sector;  on the contrary , the authorities are seeking to encourage it.  
Foreign investment in services in the energy and mining sectors was included in Côte d'Ivoire's 
Schedule of Specific Commitments under the GATS, which bound access to these sectors by foreign 
suppliers for a number of activities including ex ploration, drilling and related activities. 
(i) Petroleum and gas products 
201. Côte d'Ivoire produces crude oil that it exports in its natural state, and refines imported crude 
products.  Domestic natural gas output is insufficien t to cover the country's needs, which have more 
than doubled over the last decade.  By contrast , national consumption of oil products (including 
bitumen) has stagnated owing to the crisis (and stood at 1 million m3 in 2010).  Ivorian demand for 
energy is now growing strongly, especially for dome stic gas, illustrating the potential for development 
in the oil and gas sector. 
(a) Crude petroleum and gas production 
202. Deposits of oil and natural gas were discove red in Côte d'Ivoire in 1992, resulting in 
substantial investment in the energy sector.  Since 2000, exploratory work and hydrocarbons 
production has been taking place under production-shari ng contracts in 19 of the 44 blocks (most of 
them offshore) that make up the Ivorian sedimentary basin.  Output of crude oil and natural gas grew 
steadily between 2001 and 2005 (Table IV.7), only to fall from 2006 onwards owing to technical 
                                                      
104 Jeune Afrique, 5 February 2009.  Vi ewed at:  http://www.jeuneafrique.com. 
105 The Ministry's website was viewed at:  http://www.energie.gouv.ci/. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 152 
  
  difficulties.  Côte d'Ivoire nonetheless remains a net exporter of hydrocarbons with an output 
of 340,000 barrels/day, which is far higher than its consumption of 20,000 b/d.   However, the Ivorian 
Refining Company (SIR) (see below) imports crude oil, principally from Nigeria, to meet domestic demand which is dominated by diesel fuel.  Natural gas production is growing steadily. 
Table IV.7 
Production of Ivorian oil and gas, 2001, 2005, 2006, and 2010 
 2001  2005  2006   2010  
Crude oil (million barrels) 2.35 14.60 22.43 14.75 
Natural gas (billion cubic feet) 48.2 61.4 56.4 64.1 
Source : Ivorian authorities. 
203. The National Oil Company of Côte d'Ivoire ( PETROCI), which belongs to the State, was set 
up to develop the country's oil resources.  Toge ther with foreign oil companies, it carries out 
prospection and exploitation of  oil and natural gas deposits.106  Prospection and exploitation of 
hydrocarbons, including PETROCI's activities, are govern ed by the Petroleum Code of 1996, which is 
undergoing a review.107 
204. Côte d'Ivoire has no restrictions on foreign invest ment in this sector.  Foreign investment in 
services in the energy and mining sectors was included in 1994 in Côte d'Ivoire's Schedule of Specific 
Commitments under the GATS, which bound access to these sectors by foreign suppliers for a 
number of activities including explora tion, drilling and related activities. 
205. According to the authorities, in order to increase  petroleum output it is necessary to step up 
investment in petroleum prospection and exploitation,  and to review the legislative framework with a 
view to optimizing State revenue while maintain ing operators' earnings.  Major difficulties remain, 
despite efforts to improve hydrocarbons production and marketing channels for petroleum products.  
Inadequate financing of prospecti ng and of the construction of petroleum infrastructure, together with 
the depletion of proven reserves of natural gas, is contributing to a reduc tion in production capacity 
for hydrocarbons.  PETROCI's ongoing projects include  the construction of a pipeline from Abidjan 
to Bouaké via Yamoussoukro and the openi ng of a second refinery at Yamoussoukro. 
(b) Refining and marketing of petroleum products 
206. The SIR is the country's only oil refinery.  Pr oducts include premium unleaded petrol, butane, 
diesel fuel, kerosene and bitumen.  The Ivorian State,  the State of Burkina Faso and the multinational 
Total have shareholdings in the SIR of 48 per cent,  5 per cent and 25 per cent respectively.  The SIR 
operates under the Customs' "in-bond manufacturing"  regime, which is also a VAT-exempt inputs 
purchase regime.  Import duties are up to 22.5 per cen t for imported petroleum products;  however the 
SIR, which has a monopoly on the import of crude oil required for production, also controls imports 
of competing finished products.  The company was in  considerable financial difficulty at March 2012. 
                                                      
106 Online information from PETROCI.  Viewed at:  h ttp://www.petroci.ci/.  This internet site was no 
longer available at April 2012. 
107 Law No. 96-669 of 29 August 1996 on the Petroleum Code.  The Code is supplemented by Decree 
No. 96-733 of 19 September 1996 on the general rules of implementation in respect of the Law on the Petroleum Code.  Viewed at:  http ://www.petroci.ci/Fichier/code_petrolie r.pdf (web address unavailable at 
April 2012). Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  207. People's access to butane gas is restricted by its  high cost, despite consumer subsidies in the 
form of regulated prices (Chapter III(3));  in adequacies in production and national gas storage 
capacity, together with erratic market supply are linked to the SIR's dominant position and its 
inefficiencies.  The fact that the situation resu lts in people resorting to biomasses as a source of 
energy poses a threat to the environment and balanced biodiversity. 
208. The distortions caused by price controls (see be low) have been detrimental to the SIR by 
reducing its profit margin and resulting in its making a loss when world prices are rising.  The SIR has also been adversely affected by the State's unpaid  bills and a taxation policy that grants various 
deductions to a whole range of users.  Advers e developments in the refining margin in the 
international market have also affected the compan y.  The SIR has been bailed out by the State on 
several occasions over the last ten years;  in 2010, it borrowed CFAF 35.4 billion (€54 million) from a 
local bank pool with the help of the State. 
(c) Transport, storage and distribution of petroleum and gas products 
209. The absence of a regulatory framework for petrol eum products transport activities also leads 
to fraud and problems in the supply and marketi ng of petroleum products on the domestic market. 
210. SIR products are stored by the Buffer Stocks  Management Company (GESTOCI), a joint 
venture (including the international company Tota l and the Ivorian State).  GESTOCI is under the 
technical supervision of the Ministry of Energy a nd the financial supervision of the Ministry of the 
Economy and Finance.
108  It both delivers to approved distributors and exports, mainly to Mali and 
Burkina Faso.  GESTOCI has around 80 per cent of Côte  d'Ivoire's total storage capacity;  the rest is 
in pooled storage overseen by multinational companies. 
211. Prices at the pump are currently the same thr oughout Ivorian territory.  At April 2012 the 
price of premium-grade petrol was CFAF 774/l and for diesel fuel it was CFAF 615/l.109  The ceiling 
prices are substantially lower than world prices, wh ich reportedly results in significant losses for the 
State.  The Government has announced that as of  July 2012 pump prices would reflect world prices 
through an automatic adjustment mechanism. 
212. A series of taxes is levied on the import of petroleum products, including the CET and the 
consumption tax on petroleum produc ts (Table III.2).  Reference prices used to guarantee a minimum 
levy;  they supplement the protective system in pla ce for local refining activities.  It appears that the 
reference prices have been abolished.  Some user s are exempted by order from the consumption tax 
on petroleum products, such as fishermen, w ho pay no consumption tax on their fuel. 
213. The distribution network for petroleum products deteriorated markedly over the 
period 2002-2011 because of the socio-political cris is.  Around 50 approvals for the distribution of 
petroleum products were nonetheless awarded during th at period.  The major fuel distributors grouped 
together in the Petroleum Professionals Group (GPP), including Total CI, Corlay CI, and Shell CI, which between them have 85 per cent of the domes tic market.  Others grouped together in the 
Association of Petroleum Professionals of Côte d'I voire (APCI).  The Government says it encourages 
competition among distributors. 
                                                      
108 GESTOCI was established under Decree No. 83-1009 of 14 September 1983.  Viewed at:  
http://www.gesto ci.ci/pages/actionnariat.php. 
109 Other prices were as follows:  kerosene:  CFAF 615/litre;  fuel oil 180:  573;  conditioned butane 
6 kg:  CFAF 3,500 per bottle. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 154 
  
  214. In September 2011 the GPP stated that steps ha d to be taken in Côte d'Ivoire to improve 
import and export procedures for petroleum products, especially in view of the strategic role of 
petroleum revenues in the country's economy.  A ccording to the GPP, customs regulations are 
outdated and ill-suited to the conditions prevailing in  relation to refining, storage, and removal of 
petroleum products from storage facilities.  A semi nar held in September 2011 concluded by making a 
number of recommendations regardi ng time-limits for the processing and final checking of delivery 
notes;  customs inspection, exemptions, duty-free tr eatment and special regimes;  and the problems 
associated with the in-bond manufacturing regime (to which the SIR is subject). 
(ii) Other mining products 
215. According to the authorities, the mining subsect or faces four major difficulties that restrict 
growth in production.  They are:  (i) the lack of geological maps;  (ii) the low level of foreign investment, on account of the crisis, in the devel opment of deposits discove red and the absence of 
suitable access infrastructure;  ( iii) the absence of domestic public a nd private investment, a result of 
the lack of a mining tradition;  and (iv) the uns uitability of the legal and institutional framework 
vis-à-vis  the mining subsector's current requirements. 
216. Mining exploration operations in the recent past  have focused on gold.  A nickel deposit will 
shortly be mined by a Canadian company, however.  Among the other minerals found in Côte d'Ivoire 
are diamonds, bauxite, iron, columbo-tantalite and manganese.  In 2010 the number of prospection 
permits for all substances combined stood at 57, of which 42 were for gold.  According to the 
authorities, the estimated potential of the mining s ubsector is over 3 billion tonnes of iron, 390 million 
tonnes of nickel, 1.2 billion tonnes of bauxite, 7 million tonnes of manganese, and 100,000 carats of 
diamond. 
217. Six companies have been mining gold since 1991.  In 2009 the quantity extracted from 
industrial mines was 7 tonnes of raw gold, then 5 to nnes in 2010 because of the socio-political crisis.  
Gold is mined on a small and semi-industrial scale in various regions of the country.  All gold 
production used to be sold to the Central Bank of the West African States (BCEAO). 
218. Diamond is extracted by natural persons or co mmercial groups that are, in principle, 
accredited for the purpose.  The legal production of diamond was suspended in November 2002, 
initially by the Ivorian Government, and subsequent ly by a UN resolution.  According to several 
sources, diamond mining would appear to have risen in Côte d'Ivoire despite the embargo, and the 
Kimberley Process has had no effect whatever.  In February 2012, Ivorian officials took part in a 
workshop with three other countries (Guinea, Ma li and Burkina Faso) to discuss how to more 
effectively address the problem of diamond smugg ling at the national and regional levels.
110 
219. Responsibility for managing Ivorian mining assets lies with the Directorate-General of 
Mining and Geology (DGMG) at the Ministry of Mining and Energy.  The Côte d'Ivoire Mining Development Company (SODEMI), established in  1962, is a State company responsible for 
geological and mineral research a nd mining development.  The Mining Law of 1995 is available on its 
website.
111  In recent years, SODEMI has been active in  the production of columbo-tantalite (halted 
since 2003), shell sand and manganese with averag e annual production of around 100,000 tonnes;  
reserves are estimated at over 3 million tonnes.   SODEMI faced heavy losses and management 
irregularities during the political crisis. 
                                                      
110 Viewed at:  http://www.pacweb.org/Documents/Other-Facets/OF36-eng.pdf. 
111 Online information from SODEMI.  Viewed at:  http://www.sodemi.ci/. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  220. The 1995 Mining Law covers all produc ts of mining except hydrocarbons.112  Operating 
permits confer shares equi valent to up to 10 per cent of the operating company's capital upon the State 
for the entire life of the mine, without any financial i nput from the State, even in the event that capital 
is increased.  The law draws no distinction between fo reign and Ivorian investors, except in the matter 
of authorizing small-scale and semi-industrial ope rations (Article 43), and quarries (Article 54).  
Aside from the fees and taxes provided for under the General Tax Code, including the industrial and commercial profits tax (BIC), the holders of mining permits or authorizations are subject to payment 
of:  (i) a fixed fee;  (ii) an area royalty;  and (iii) ad valorem  or proportional tax.  The law provides 
that the amounts, rates, and procedures for the collect ion of those duties and taxes are to be laid down 
in the mining regulations (Article 90). 
(iii) Electricity 
221. Around 33 per cent of Ivorian settlements are electrif ied.  The electricity density in rural areas 
is very low, and in urban areas some of the populat ion engages in electricity subcontracting with all 
the attendant risks.  Around 25 per cent of househol ds subscribe to the electricity supply.  A number 
of basic social services such as health, educati on or water have no access to electricity even in 
electrified settlements.  The traditional biomass a ccounts for 70 per cent of energy consumption. 
222. Côte d'Ivoire has six hydroelectric dams and a number of thermal power stations fuelled by 
natural gas, mainly of Ivorian origin (see (i) above ), with an installed capacity of 1,202 MW.  At 2010 
total output was around 6,000 GWh, of which 27.5 per cent was from hydrogeneration and 72.5 per 
cent from thermal generation.  Imports from Ghan a stood at 131 GWh and exports at 471 GWh.  
Côte d'Ivoire experiences unexpected  power cuts and the additional capacity it requires is estimated 
at 120 MW. 
223. Since 2010, Côte d'Ivoire has been connected to  Togo, with which it exchanges electricity.  
Additionally, in 2008 Côte d'Ivoire and Mali star ted work on a project for a 560 km high-tension 
electricity line linking the two countries.  The esti mated cost of the project was over CFAF 87 billion 
(€133 million), half of which was supplied by India.  The national electric grid is also connected to 
Benin, Burkina Faso, Ghana and Mali. 
224. The principal legislation on the production and distribution of electricity dates from 1985.
113  
The State monopoly it provided for in respect of the transmission, distribution, import and export of electricity is no longer in place as there are severa l private operators;  the authorities have indicated 
that the reforms undertaken include the formulation of an Electricity Code and improvements to the 
institutional framework in the subsector.  The electri city subsector's prospects up to 2015 have been 
set forth in the Ministry's Priority Action Plan (PAP), which was drawn up as part of the PRSP process and restated in Côte d'Ivoire 's National Development Plan 2012-2015.
114  Improved 
governance is a stated Government priority for the electricity sector. 
225. Reform of the sector is under way in order to reduce, inter alia , institutional overlap;  among 
the three regulatory authorities for the sector si nce 1998, only the Electricity Regulatory Authority 
(ANARE) retains responsibility for monitoring the concession holder and independent producers, and 
                                                      
112 Online information from SODEMI.  Viewed at:  http://www.sodemi.ci/activ ite/Loi%20minierefr.pdf 
(http://www.sodemi.ci/activite/Loi minierefr.pdf). 
113 Online information from ANARE.  Viewed at:  http://www.anare.ci/texteleg_reg/Loi% 
2085-583%20du%2029%20juillet%201985.pdf (http://w ww.anare.ci/texteleg_reg/Loi% 2085-583 du 
29 juillet 1985.pdf) . 
114 The PAP was not available on the Ministry's website at April 2012. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
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  for arbitration and handling disputes betw een the various operators and customers.115  The Electricity 
Sector Asset Management Company (SOGEPE), which u sed to be in charge of asset management and 
monitoring financial flows, was dissolved in Nove mber 2011 together with the Ivorian Electricity 
Operation Company (SOPIE), which was in charge  of monitoring management of energy flows 
between producers and consumers and directing capital works.116  According to the authorities, a 
single structure is due to replace them in the near future. 
226. The Ivorian Electricity Company (CIE)117, which is 54 per cent foreign-owned and 15 per 
cent State-owned, is the official concessionaire fo r the public electricity service until 2020.  The CIE 
holds the exclusive rights over the transmission and dist ribution of electricity.  Under its statute, it is 
required to provide a permanent, continuous and re gular supply of electricity;  and equal access and 
treatment to consumers of electricity. 
227. Since 1994 the private operator Ivorian Electricity Production Company (CIPREL) has had a 
leading role in thermal production.  CIPREL is a subsidiary of the French group Bouygues and has 
been 14.7 per cent owned by the State since 2008;  it is governed by a 19-year agreement (1994-2013) 
with the State of Côte d'Ivoire.  CIPREL operates natural-gas fuelled thermal stations (using "HVO" 
as an emergency fuel).  CIPREL is required to suppl y at least 2,154 GWh annually, which the State is 
required to purchase. 
228. The natural-gas-fuelled thermal power station AZITO was constructed in 1997.118  T h e  
foreign equity partners are EDF France, ABB (S witzerland) and the Aga Khan Foundation.  It 
supplies around one third of the energy consumed in  Côte d'Ivoire under a 24-year agreement with the 
Ivorian State.  AZITO sold its output to SOGEPE under a "take or pay" contract.  The failure of a 
turbine at the AZITO power sta tion in December 2009 caused a massive load-shedding.  To remedy 
the situation the State approached the undertaki ng AGGREKO in order to hi re and operate a 70 MW 
gas power station, to be interconnected to the elec tric grid at 15 kV for a two-year period with a 
contractual availability and delivery of 67 MW.  The AGGREKO power station contributed 4.35 per 
cent of national output in 2010. 
229. Electricity charges are regulated by the Stat e and vary according to the type of user 
(professional, household, low tension, medium tensi on and high tension).  Special rates are available 
to certain industrial users, notably textile undert akings.  Fuel charges have more than doubled 
since 2008 because of the rise in the price of natural gas sold to the electricity sector in Côte d'Ivoire.  
There have been no changes to the tariff structure119, although the authorities are currently conducting 
a study into the social impact of any such adjustment, and a change in  electricity tariffs is apparently 
being introduced.  Export prices were nego tiated by SOGEPE and foreign clients. 
230. According to the authorities it is also necessar y to improve the transmission and distribution 
infrastructures that were seriously damaged during the period of conflict in order to improve service 
quality and facilitate Ivorian exports  to neighbouring countries.  Côte d'Ivoire has joined the 
West African Power Pool (WAPP), an ECOWAS energy trading initiative. 
                                                      
115 Online information from ANARE.  Viewed at:  http://www.anare.ci/. 
116 Decrees Nos. 2011-470 and 471. 
117 Online information from CIE.  Viewed at:  http://www.groupecie.net/. 
118 Online information from AZITO.  Viewed at:  http://www.azitoenergie.com/index2.htm. 
119 Interministerial Order 41/MC/MEF/MME of 30  December 2008.  The general professional 
low-tension tariff, paid at a rate of 12 per cent of national consumption (small-scal e industry, traders, etc.) 
comprises a standing bi-monthly premium of CFAF 1,665 where the power subscribed is 2.2 kVA (10 amps) 
and a kiloWatt/hour price of CFAF 92 .6 (€0.14) up to 180 kWh/kVA and CFAF 78.8 beyond that level. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  231. The authorities also want to promote and deve lop sources of renewable energy.  A Renewable 
Energies Directorate was established to that end in  2009, but institutional and regulatory reforms are 
still needed.  Domestic and public lighting project s have been implemented, in certain rural 
settlements, in particular with the support of th e Renewable Energies Research Institute, and in 
partnership with the WEF, WINROCK, NGOs and the local population. 
(4) MANUFACTURING  
(i) Overview 
232. Côte d'Ivoire's industrial output slumped between 2000 and 2005 and again between 2005 
and 2009 (common report, Chart IV.3).  The sh are of manufacturing in GDP fell from 22 per cent 
to 19 per cent, then to 17 per cent.  It is still larg e, however, in regional terms (the average for Africa 
is 10 per cent), illustrating the significance of the Iv orian industrial fabric.  The principal industrial 
activities are in the agri-food field and account for a third of manufacturing value added;  they include the processing of coffee and cocoa, sugar production , oil mills (see section 1(iii)(c) Oil palms), the 
processing of cereals and milled pr oducts, beverages, canneries fo r pineapple, tomatoes, mangoes, 
tuna and animal feed.  The agri-food sector s upplies the domestic and regional market and accounts 
for almost half of all Ivorian exports of manufactured products. 
233. The fact that there are generally one or two dominant enterprises per subsector raises the 
significant question of domestic competition within th e Ivorian economy in the event of restrictions 
on imports.  Although the cost of important inputs such as labour, water, telecommunications and 
electricity are higher than those in countries out side the franc zone, the cost differential has 
traditionally been neutralized by Côte d'Ivoire's gr eater efficiency in those services, as the country's 
workforce is fairly skilled and the energy, tran sportation and communications infrastructure is 
functional. 
(ii) Manufacturing policy 
234. Foreign commercial presence has traditionally been welcome in Côte d'Ivoire and the 
principal manufacturing industries are the result of  partnerships establishe d in the 1960s and 1970s 
between the Ivorian State and large foreign groups .  However, the system of competition protection 
for imports, which included rights of monopoly, quan titative restrictions on imports, reference prices 
and other price controls, and high import duties and taxes, was not conducive to the development of a 
dynamic industrial fabric that could export comp etitively, and many enterprises have collapsed.  
Most of those measures have gradually been disman tled.  Several Ivorian industries took part in the 
Restructuring and Upgrading Programme (PRMN) intr oduced with the help of the EU as part of the 
negotiations on the EPAs (common report, Chapter IV(4)). 
235. The Government is counting on innovation and free enterprise to develop local value added 
and identify the sectors that promise growth.  The principal support measures are infrastructure-related (for example, facilitating en terprise creation, free zones, securing industrial 
sites, industrial zones, investment in transpor t and telecommunications infrastructure) and are 
generally available for all investments.  As a result the most dynamic sector currently would appear to 
be that of SMEs provi ding value added services. 
236. As Côte d'Ivoire is a significant exporter and re-exporter to landloc ked or less developed 
countries in the region, the barriers to free moveme nt of goods within EC OWAS and within WAEMU 
(the absence of "free practice") place Ivorian industries at a particular disadvantage.  Because of 
regulatory barriers to trade it is still difficult to produce something in one of the West African WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 158 
  
  countries and then sell the product in one or more of the others.  For the same  reason, there is very 
little integration at regional level among the manufacturing sectors.  One of the major sources of competitive gains, including for exports, could theref ore come from the elimination of barriers to 
intra-community trade ("free practice", or a la rge single market with no internal borders). 
237. There are many exemptions from taxes or duties on inputs and domestic production is 
frequently exempt from VAT.  The cumulative pr otection they provide against competition from 
imports varies between 30 per cen t and 50 per cent (customs duties and VAT combined), and is 
reflected in proportionate price rises for Ivorian co nsumers and user industries while discouraging the 
innovation and improvement in quality that a competitive environment would foster. 
238. At regional level within WAEMU only produc ts that are "officially approved for the 
community preferential tax", at zero rate, may be exported to the other WAEMU countries free of customs duty (but not of the statistical fee or the community solidarity levy (PCS)).  An enterprise 
seeking eligibility for the community preferential tax ( TPC) submits an application to the Ministry of 
Industry.  Over 300 Ivorian enterprises and more th an 1,500 products have  been approved (common 
report, Table III.4). 
(iii) Principal industries 
(a) Agri-food 
239. Agro-industry is unquestionably the powerhouse of Ivorian industry.  It draws its comparative 
advantage from the wealth of Ivorian agricultural pr oduce.  Local production, involving major foreign 
investment, supplies all African, European, Asian and American markets.  Around one third of the 
tonnage of cocoa beans produced locally is process ed locally into cocoa mass, cocoa butter, cocoa 
cake and even chocolate bars and powder for the local and regional markets.  Nestlé Côte d'Ivoire and 
two roasting enterprises produce gr ound, unground and instant co ffee for the local and regional 
markets.  A proportion of pineapple production is processed into slices and juice. 
240. The fact that agri-food processing enterprises ar e shielded from customs duties of 22.5 per 
cent causes consumer prices to rise proportiona tely and jeopardizes export competitiveness.  
However, export activities are frequently exempt from direct and indirect taxation, whether in a free 
zone context, under an establishment agreement, or pursuant to the provisions of the Tax Code, which 
establishes a zero rate of VAT on exports (Chapter III (4)).  The heavy taxation system, combined with 
a whole series of exemptions and waivers, is cumber some for enterprises to administer and subject to 
all kinds of abuses. 
241. Sugar-cane agri-industrial plant in the north a nd centre-west of the country have suffered a 
great deal because of the political crisis.  The production capacity of the two principal Ivorian 
industries, SUCRIVOIRE and SUCAF, is in the or der of 160,000 tonnes but current production is 
low;  indeed the deficit in pro duction compared to consumption is 40,000 tonnes.  Ever since the 
establishment of the Ivorian firms, locally produ ced sugar has been more expensive than imported 
sugar despite tariff protection (currently 22.5 per cent).  Over the period 2001-2011 the Ministry of 
Trade implemented a series of measures to restrict imports as a result (import authorizations, equalization tax combined with a reference price,  tax of 42.6 per cent by way of customs duties 
instead and in place of the CET, etc.).  Sugar imports are subject to VAT levied on the reference price but local production was exempt from VAT at Ma rch 2012.  These measures have not succeeded in 
containing the significant informal trade in sugar, however.  Currently it would appear to be more 
sensible to provide direct support in order to re habilitate SUCRIVOIRE and SUCAF and enable them Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  to run down their unsold stock rather than conti nue to try unsuccessfully to restrict imports.  
The Ivorian State has had a ban on all imports of sugar since 2006 unde r an interministerial decree 
that is renewed every two years;  however, the Ministry of Trade sporadically authorizes imports to make up the shortfall. 
(b) Textiles and clothing 
242. The decline in the production of seed cotton (see above) has also been damaging to the local 
textile industries that were an integral part of th e ginning plants.  Now that world cotton lint prices 
have risen, the ginning plants prefer to export cotto n lint rather than sell it to spinning and weaving 
plants, despite the agreements that require them to  supply at preferential prices.  The Ivorian textile 
industry has also suffered from competition from cheap imports despite maximum customs duties 
of 22.5 per cent.  Ivorian production, which is re nowned for its high quality and originality, is 
exported worldwide.  There are many support measu res, some of which have been in place for 
nearly 20 years:  they include tax concessions (exemption from land taxes and the business tax, tax 
exemption for production plant, measures to elimin ate tax arrears, exemption from import duties and 
VAT on imported inputs);  reduced tariffs with the CIE (see above) for electricity consumption, 
reference prices and non-automatic import licences for competing cotton fabrics.
120  At March 2012 
the subsector was the subject of a new revival pr ogramme established by the Ministry of Industry. 
243. Some of these support measures for the textile  industry, particularly the quantitative 
restrictions on textile imports, increase costs in th e clothing industries.  Manufacturers of clothing, 
often very small companies, have to pay higher tex tile prices because of protection measures.  That is 
why clothing is included in the textile (and clothing) revival programme. 
(c) Chemicals 
244. Côte d'Ivoire imports around €450 million in industrial chemicals (int ermediate ch emicals, 
fertilizers) and €250 million in pharmaceuticals each year .  Imports have been rising at an average rate 
of 6 per cent per year for the last ten years.  Exports of chemicals are relatively low. 
245. Around 10 per cent of the Ivorian market in medical and pharmaceutical products is produced 
locally;  the remainder are mostly imported by fo reign distributors.  Two local drug manufacturing 
facilities (in Ivorian and foreign ownership) pro duce generic medicines.  A parallel market in 
remedies of dubious value coexists alongside the traditional pharmacopoeia.  Together with imports 
of medical and pharmaceutical products, inputs to be  used in the local manufacture of pharmaceutical 
products are exempt from both import duties and internal taxes.  Imports require a licence issued by 
the Ministry of Health where the products con cerned are not in competition with the domestic 
industry.  The Government intervenes by fixing the maximum profit margins - not prices - which private pharmacies may apply. 
246. A local plastic products industry manufactures s hoes, agricultural tarpaulins, plastic bags, 
tableware, cables and irrigation equipment.  Th ese are exported all over Africa.  SOTROPAL, a 
manufacturer of matches, was wound up in 2009. 
(d) Minerals 
247. Côte d'Ivoire produces few manufactured mine ral products and imports the majority of 
building materials it uses at relatively high im port duties compared to the national average 
                                                      
120 The importer must fill in a form and the Ministry of Trade considers the application. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
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  (Chart IV.2), except in the case of investment projects where there are numerous exemptions.  
The principal imports are clinker, processed in Cô te d'Ivoire for cement production, and lime-slag 
(77,300 tonnes in 2010).  The building materials se ctor is dominated by one cement manufacturer 
(SICM-SOCIMAT) established under an agreemen t in 1954 including a whole series of import 
protection measures (prior import authorization, etc.).  The Abidjan Cement Company (SCA) the 
subsidiary of a foreign company, also produces ce ment.  Imports of black cement are currently 
prohibited.  It is by no means certain that the enterprises currently in place would survive the abolition 
of these restrictions. 
(e) Metals and metal products 
248. Côte d'Ivoire has no base metals industry, bu t manufactures processed products such as steel 
and aluminium tubes.  The country's metal imports ma inly consist of iron and steel and manufactured 
articles not produced locally and they amounted to  around €100 million in 2010.  Import duties are 
highest for products in competition with local industry,  and stand at 22.5 per cent in total;  the aim of 
taxes on ferrous scrap exports (Chapter III(3)) is to  ensure local availability of ferrous scrap.  
Agricultural implements are subject to reduced import duty. 
(f) Machinery and equipment 
249. The market for machinery and equipment grew impressively by nearly 20 per cent per year 
over the decade, from €186 million to €1.1 billion in imports, fuelled by developments in offshore 
drilling.  This is a particularly important market for the national economy and foreign suppliers.  It is 
also a sector (ISIC 382) where tariffs are relatively low (less than 8 per cent on average).  Moreover, a 
number of exemptions from import duty have enc ouraged capital imports into Côte d'Ivoire, 
particularly by way of investment.  Total import duties on computers are currently 7.5 per cent plus 
VAT.  Import duty is also low or zero on machinery and equipment for agriculture and metal work, building and mining and quarrying. 
250. On the other hand, there are high import duties in the sectors that have a history of domestic 
value added even where this is no longer the case, particularly for batteries, radios, televisions and 
refrigeration equipment.  This makes them more expensive for consumers and enterprises that use 
them in their production processes (for example refrigerated products). 
(g) Transport equipment 
251. The bulk of transport equipment is imported and represents a market of nearly €350 million 
per year.  The import of cheap Chinese vehi cles has revolutionized the market since 2010.
121  The 
Joint Motor Vehicle Trades Group (GIPA) groups the profession together.  Domestic production 
includes the final assembly of heavy machinery, th e servicing of imported vehicles and the assembly 
of bicycles and mopeds. 
252. The automobile concession holders are of the view that they have territorial exclusivity in law 
for the brands they represent;  they are nonetheless subject to competition from independent 
re-sellers/importers of the same models of new ve hicles that have been purchased in other countries.  
They also face competition from sellers/importers  of second-hand vehicles ("France au revoir") on the 
market. 
                                                      
121 Online information.  Viewed at:  http://www.co tedivoire-economie.com/fichier/1296817834673.pdf. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  253. To encourage the renewal of the Ivorian fleet of vehicles, all purchases of new vehicles 
in 2011-2012 for professional use are exempt from VAT. 
254. The import of second-hand vehicles for passenger transport and the transport of goods is 
subject to fines on a sliding scale, rising with the age of the vehicle.  When a used vehicle is imported 
the Ivorian Automobile and Industrial Technical In spection Company (SITCA), a subsidiary of the 
international company SGS assesses the vehicle's value;  the figure arrived at is used by Customs to 
determine the taxable value.  SITCA is responsible for setting the level of the fine and ensuring that it 
is collected.122 
(5) TELECOMMUNICATIONS SERVICES , POSTAL SERVICES AND BROADCASTING SERVICES  
(i) Telecommunications services 
255. As in all other African countries, the tele communications sector is a powerhouse of the 
economy in Côte d'Ivoire, fed by the developmen t of the internet and mobile communications.  
The latter is a platform for a growing number of new services such as banking or micro-insurance via 
mobile telephony.  With six enterprises in operati on, this sector generates 6 per cent of the Ivorian 
economy's GDP in a liberal trade environment.  The Ministry of Posts, New Information 
Technologies and Communication has responsibility for policy in this sector. 
256. The historic operator, Côte d'Ivoire Téléco m, was established in 1991 and given a monopoly 
on infrastructure and provision of services in the telecommunications field.  The monopoly on service provision came to an end in 1995 with the adoptio n of a framework law for the telecommunications 
sector.
123  The law opened all telecommunications ser vices to competition with the exception of 
supply of telephony services betw een fixed points, telex and the establishment of public 
telecommunications networks. 
257. The new Code also provided for the establishmen t of the Côte d'Ivoire Telecommunications 
Agency (ATCI).  Unfortunately the agency does not  yet appear to have a functioning website.  
Pursuant to the Code, the aim of ATCI is to im plement the regulations on telecommunications;  
authorize the tariff ratings for services supplied under the monopoly system;  issue authorizations to 
operate telecommunications services;  issue appr ovals for terminal equipment;  and manage and 
monitor the radio frequency spectrum.  A Telecommunications Council is responsible inter alia  for 
managing disputes between operators and the ATCI. 
258. Two private mobile operators emerged in 1996, SIM (later Orange) and Loteny (later MTN). 
259. In February 1997 France Télécom purchased 51 per cent of the shares in Côte d'Ivoire 
Télécom.  In 2003, Côte d'Ivoire Télécom lost  its monopoly on exclusive services, including the 
monopoly on fixed-point telephony that it had held since 1995. 
260. In 2004 a new operator appeared in fixed tele phony, Arobase Télécom S.A., a company that 
was 100 per cent owned by Ivorian nationals before  it was purchased by MTN in 2008.  The company 
                                                      
122 Viewed at:  http://www.cotedivoireauto.com/. 
123 Framework Law No. 95-526 of 7 July 1995.  Online information.  Viewed at:  
http://www.telecom.gouv.ci/fichi er/Code_telecommunication.pdf. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
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  holds a renewable 20-year public service conces sion for the construction and operation of a 
high-speed fibre optic network and has a concessi on agreement for the supply of fixed telephony.124 
261. In 2006 a third mobile telephony company (Atlantique Télécom) obtained a licence.  Four 
other operators have obtained licences since then and the market is competitive.  All the operators are 
partly foreign-owned with one Ivorian-owned exception. 
262. Internet access is via SAT-3 cable from Côte d'Ivoire Télécom, which therefore has a 
dominant position in the field.  Its subsidiary, Aviso,  has over 50 per cent of internet subscribers in the 
country.  There are numerous internet service providers, some of which belong to the mobile 
telephony companies.  The network has also gone mobile thanks to dongles that operate on mobile 
networks and WiMAX. 
(ii) Broadcasting services 
263. The State still has a monopoly on the supply of radio and television broadcasting services 
through Radio-télévision ivoirienne  (RTI).  There are plans to develop the radio and television 
network, especially by using satellites.  Côte d'I voire does not appear to apply any discriminatory 
measures (for example, quotas) to non-Ivorian audiovisu al productions and televi sion channels.  As is 
the case for periodicals, imports of cinematographic fi lms require a licence issued by the Ministry of 
Trade and Industry. 
264. The sector has been liberalized in practice, a lthough not yet in law, for around ten years.  
The current configuration of the sector shows RTI on  the one side and foreign private operators on the 
other.  RTI manages the public service including I vorian radio and television broadcasting.  It has 
550 permanent staff.  There are two public nationa l radio stations and Ra dio Bouaké.  There are 
currently three Ivorian television channels (two in  Abidjan and one in Bouaké) and 26 transmission 
centres to cover the whole country. 
265. The Abidjan region is covered by half a dozen commercial or religious private radio stations 
and there are around 50 local "community" radio st ations broadcasting throughout the country.  
The most popular foreign radio stations are:  RFI, the BBC, Voice of America, and Africa numéro 1.  
In 2003 the UN set up a radio station with nati onal coverage, Radio ONUCI, whose mission is to 
advocate peace and national reconcilia tion.  Around 60 foreign televi sion channels are available by 
satellite and subscription.  The audiovisual sector  is regulated by the National Audiovisual Media 
Monitoring Commission (CNCA).  There are no private I vorian television channels in Côte d'Ivoire as 
yet. 
(iii) Postal services 
266. The Côte d'Ivoire postal service,  Poste de Côte d'Ivoire , is described as a "privately managed 
State company".125  It supplies services to transport and distribute letters and parcels;  collects mail 
from addresses;  and sells money-transfer services.   The principal foreign express delivery companies 
have a presence in Côte d'Ivoire. 
                                                      
124 Online information from Arobase Telecom.  Viewed at:  http://www.arobasetelecom.ci/. 
125 Online information from La Poste.  Viewed at:  http://www.laposte.ci./ Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
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  (6) TRANSPORT SERVICES  
(i) Air transport 
267. Ivorian legislation126 on market access for air transport is based in principle on the 
Yamoussoukro Decision and the WAEMU community provisions (common report, Chapter IV(6)).  
Pursuant to its statutes, the National Civil Avia tion Authority (ANAC) is an autonomous body under 
the Ministry of Transport.  The Ministry has a website which had no information at March 2012.127  
The tasks of ANAC include certifying airlines, awardi ng traffic rights, certifying airports, ensuring air 
safety and regulating ground services.  ASECNA is responsible for air traffic and navigation. 
268. According to the authorities, in a bid to re vive the sector ANAC is awarding licences to 
operate as far as the Eighth Freedom by authoriz ing all viable, safe enterprises.  A new private 
national airline, Air Côte d'Ivoire, was due to commence operating in 2012 with technical cooperation 
from Air France. 
269. There are two international airports, in Abid jan and Yamoussoukro.  Abidjan airport was 
expanded and modernized in 1996.  It is curren tly served by around 20 international airlines.  
Statistics on the volume of freight and number of passengers carried during the period 2000-2011 
show a considerable drop in activity. 
270. The Airport, Aeronautics and Meteorology Operating and Development Company 
(SODEXAM) manages the airports in respect of which an operating concession has not been awarded (all of them except Abidjan), and represents the St ate in the Abidjan airport concession to a private 
partner.  The operating concession for Abidjan ai rport was awarded in 1996 to a public-limited 
company largely in foreign owne rship (including Marseille Airport in France).  The 15-year 
concession agreement binding the State of Côte d' Ivoire to the Abidjan International Airport 
Company (AERIA) provided for payment of a fee pr oportionate to its turnover.  The concession was 
renewed in 2011.  Ground services at all airports, including Abidjan, are managed by SODEXAM. 
(ii) Maritime transport and port services 
271. Ivorian ports are among the most important in West Africa with the draught (11.70 m in 
Abidjan, deeper at San Pedro) and the capacity to accommodate large vessels containing up to 
4,000 TEU (twenty-foot equivalent units).  All the major African specialist liners serve either Abidjan 
Port (PAA)
128 or San Pedro Port (PASP).  At PAA, imports fell from 12.8 million tonnes in 2010 to 
9.6 million tonnes in 2011;  export volumes from 9.7 to 7 million tonnes;  and the number of incoming vessels from 3,000 to 2,700.  Volumes imported into PASP in 2010 amounted to 
1.2 million tonnes, with 369 incoming vessels;  exports  amounted to 905,000 tonnes.  Both ports were 
the site of a significant number of transhipments, namely the transfer of freight (goods, containers) 
from one vessel to another, perhaps via an intermed iate wharf.  The foreign group Bolloré on its own 
has more than one third of the total Ivorian market, and 90 per cent of the container traffic in Abidjan. 
                                                      
126 The national law includes the following:  Ordinance No. 2008-08 of 23 January 2008 on the Civil 
Aviation Code;  Decree No. 2008-277 of 3 October 2008 on the organization and operation of ANAC;  and 
Decree No. 97-228 of 16 April 1997 establishing a State company known as the Airport, Aeronautics and 
Meteorology Operating and Development Company (SODEXAM). 
127 Online information.  Viewed at:  http://www.anac.ci/. 
128 Online information.  Viewed at:  http://www.paa-ci.org/. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 164 
  
  272. PAA and PASP are fully owned by the State.  The State is exclusively responsible for towing, 
pilot and berthing activities at both ports and is currently examining the possibility of awarding 
concessions for these activities to private bodies;   other activities (for example dredging and 
maintenance) are carried out by private ente rprises either through a tendering process or under 
concessions.  All port maintenance operations take  place in a competitive environment, including 
those conducted by multinational opera tors.  Côte d'Ivoire has a substantial authorized maritime 
auxiliary services sector consisting of around 50 ma intenance staff and 8 shipbuilding enterprises.  
According to the authorities, there are no restricti ons on foreign presence in the legislation governing 
these sectors. 
273. Tariffs are set independently by the two ports  in line with the nature of the products 
concerned.  Over 20 years the debate on ways of reducing Ivorian port services costs has secured the removal or reduction of certain taxes levied on intern ational trade.  For example, PAA offers a 20 per 
cent reduction on the fee it charges on goods in transit. 
274. More than 90 per cent of goods traffic in Côte d'Ivoire is by sea.  The Ivorian maritime 
transport sector has undergone considerable liberalization since 1995.
129  That liberalization, the 
legislative foundations of which are still being laid, was followed by the establishment of the 
Europe-West Africa Trade Agreement (EWATA ) between 1999 and 2008 (common report, 
Chapter IV(6)).  According to the authorities, that agreement and the anti-competitive practices 
associated with it led to sharp increases in freight cost prices.  Maritime transport policy is the 
responsibility of the Directorate-General of Maritime and Port Affairs (DGAMP).130 
275. A maritime traffic duty of CFAF 500 is currently levied by the DGAMP on each tonne of 
imported or exported goods, in addition to the fees charged by the port.  The Maritime Organization 
for West and Central Africa (MOWCA) has reportedly decided to raise this tax to US$3, and this 
would apply to Côte d'Ivoire. 
276. The Government's stated plans include a revi ew of the 1961 Maritime Code;  new decrees 
liberalizing and organizing maritime transport in Côte d'Ivoire;  and a decree on the profession of 
shipowner.  International texts and agreements on the organization of maritime transport markets are 
also being reviewed or repealed.  Côte d'Ivoire  is in the process of transposing the four WAEMU 
Directives into national law (common report, Chapter IV(6)) and implementing them;  it is also implementing the Ship and Port Facility Security Code (ISPS Code).  Ratification of the IMO conventions is also a priority of Côte d'Ivoire's. 
277. Another of the Government's stated priorities is  to establish a national fleet with participation 
from the private sector. 
                                                      
129 See in particular Decree No. 97-615 of 16 October 1997 regulating the exercise of the profession of 
maritime supplier of ships' stores in Ivorian ports, Ministry attached to the Ministry of Economic Infrastructure 
with responsibility for energy and transport.  Other text s include Decree No. 95-385 of 13 April 1995 of the 
Ministry of Equipment, Transport and Telecommunications on the organization of maritime traffic in 
Côte d'Ivoire;  Decree No. 96-213 of 9 March 1996 of the Ministry of Economic Infrastructure on chartering 
operations and the chartering of vessels in Côte d'Ivoire;  and Decree No. 96-212 of 9 March 1996 of the Ministry of Equipment, Transport and Telecommunications liberalizing the regime governing specialist 
maritime transport. 
130 The DGAMP's contact details are as follows:  Cité  Administrative, Tour A 15ème étage, BP V 67 
Abidjan;  Tel:  (225) 20 21 51 71, or 20 21 24 90 – Fax:  (225) 20 22 30 88.  E-mail:  
affairesmaritimes_ci@yahoo.fr. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 165 
 
 
  (iii) Land transport 
278. The Directorate-General of Land Transport is th e Ministry of Transport body responsible for 
policy in the sector.  Ordinance No. 2000-67 of 9 Fe bruary 2000 is the framework law for the sector. 
279. Urban and interurban road transport require prior authorization from the Ministry of 
Transport.  The profession of public transporter (on be half of another person) is restricted to Ivorian 
citizens and companies, but non-Ivorians may establish corporate bodies.  The Urban Transport Management Agency (AGETU) is the regulatory author ity for urban transport in Abidjan.  It issues 
authorizations, sets tariffs and levies fees.  Away fro m Abidjan District, there are two other regulatory 
bodies for transport, including international trans port:  the Directorate-General for Land Transport, 
and SONATT. 
280. Côte d'Ivoire has included certain modes of supply of road transport in its Schedule of 
Specific Commitments under the GATS.  In principle,  foreign companies are not, however, authorized 
to transport goods between two destinations in Cô te d'Ivoire (cabotage).  Under the agreement 
regulating road transport among ECOWAS member c ountries, a vehicle registered in one member 
State can only load goods in one State for delivery in another State.  All international routes are 
divided among the transporters of the two c ountries concerned under b ilateral agreements.  
For example, the Cooperation Agreement on Maritim e Transport and Transit between Burkina Faso 
and the Republic of Côte d'Ivoire, signed on 14 Oc tober 1989, provides for freight allocation on the 
basis of 2/3 for Burkina Faso and 1/3 for Côte d'Ivoire.
131 
281. Shippers' organizations monitor compliance with  these agreements.  The third allocated to 
Ivorian transporters is organized using the "rota tion" system.  According to the authorities, that 
system is not regulated (or contested) by the St ate.  The freight allocation agreements reduce 
competition, keep prices high, and di scourage investment and innovation. 
282. The Ivorian Highway Code dates from 1964.  Th e WAEMU driving licence is not yet in force 
in Côte d'Ivoire although its introduction was planne d for 2012.  According to the authorities, the 
Ivorian road network is not currently capable of  supporting economic development but there are no 
funds to pay for upgrading it.  Since 1999, road re pair has been the responsibility of AGEROUTE, a 
private company, financed in part by the Road Ma intenance Fund.  The fund is replenished through a 
fuel tax.  Toll stations have been set up (Build -operate-transfer (BOT) principle) as a means of 
financing major highways, but are not yet operational. 
283. Rail transport is still a State monopoly.  The State owns the track, which is used by 
SITARAIL under a concession agreement with the St ates of Côte d'Ivoire and Burkina Faso.  
The Ivorian Railway Assets Management Comp any (SEPF) is responsible for monitoring the 
concession. 
(7) TOURISM SERVICES  
284. Development in the Ivorian tourism sector already lagged behind that of other African 
countries in the 1990s, but was damaged further by th e socio-political crisis.  Hotel occupancy rates 
fell to 30 per cent in 2005 (the last year for wh ich figures are available).  Hotel capacity declined 
from 12,000 rooms in 2002 to 8,000 in 2005.  Additionally, large hotel groups recorded a fall of 
                                                      
131 Cooperation Agreement on Mariti me Transport and Transit between Burkina Faso and the Republic 
of Côte d'Ivoire, signed at Abidjan on 14 October 1989. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 166 
  
  over 50 per cent in their turnover.  Travel agencies lost over 80 per cent of their turnover, as a result 
of which most of them ceased trading.132 
285. Côte d'Ivoire's poverty reduction strategy h as assessed the cost of reviving national tourism 
provision and relaunching tourism- related activities at CFAF 6,049 million (€9.2 million) over a 
seven-year period (2009-2016).  At 2011 many hotel co mplexes, several of whic h are partly or wholly 
State-owned, were undergoing renova tion or seeking finance to that end.  To finance the Tourism 
Development Fund the 2012 Finance Law introduced a 4 per cent tax on the amount invoiced to clients by establishments participating in the tourism sector. 
286. The supply of most services in the tourism and travel sectors is open to foreign competition.  
For example, foreign companies supplying catering, travel agency, tourist organization and tourist 
guide services may be established in Côte d'Ivoire  provided that the senior managers are Ivorian 
citizens. 
(8) F
INANCIAL SERVICES  
(i) Insurance 
287. The insurance sector is governed by Insurance Code of the member States of the Inter-African 
Conference on Insurance Markets (CIMA) (common re port, Chapter IV(8)).  Insurance companies are 
authorized by the Ministry of the Economy and Finance following a favourable opinion from the Regional Insurance Monitoring Commission.  There are 11 life insurance companies in the Ivorian 
market and 18 non-life insurance companies.  Th e companies currently authorized under Ivorian law 
are partly foreign-owned.  Côte d'Ivoire has trad itionally welcomed investment by foreign insurance 
groups.  However, the groups are required to depos it a minimum amount of capital in an authorized 
local bank.
 
288. All authorized insurance companies in Côte d'I voire are in full private ownership;  the State 
has no shareholding in them. 
289. Insurance premiums are generally set freely by the insurance companies;  there are, however, 
minimum insurance premiums for motor vehicle thir d-party insurance and the insurance of imported 
goods, in accordance with the CIMA Code.  There is  a requirement to domicile in the country the 
insurance of goods at importation (Ordinance No. 2007-487 of 16 May 2007). 
290. Social insurance schemes (social security, unemp loyment, occupational accidents, retirement, 
illness and accident) are usually private.  According to the authorities, foreign companies operating in 
Côte d'Ivoire are not authorized to use their ow n "captive" insurance comp anies to cover them for 
social risks abroad;  and, accordi ng to the authorities, companies that  belong to foreign groups must 
place all their risks with the various companies on the Ivorian market. 
291. There is freedom to import international re insurance services because reinsurance is not 
covered in CIMA.  However, insurance companies are required to cede, in the reinsurance treaties 
they sign, 5 per cent to AFRICA-Re and 15 per cen t to the company CICA-RE.  Africa-Re is an 
African reinsurance company.  Its shareholders  are African States, insurance and reinsurance 
companies, non-regional investors and the African Development Bank. 
                                                      
132 Ministry of the Plan and Development (2009). Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 167 
 
 
  292. ECOWAS has set up a common insurance-liability scheme for transit and transport 
operations.  The system, known as the ECOWAS Brown Card scheme, provides for the management of cross-border claims under third-party motor vehi cle insurance.  Each member State has a national 
office to liaise with road accident victims or pe rsons eligible for compensation.  The office in 
Côte d'Ivoire is part of the Insura nce Companies' Association (ASA-CI). 
293. The insurance of export risks, an essential aspect of export activiti es, includes maritime 
insurance, usually included in "cost-insurance-freight " and incorporated into the c.i.f. sale price.  
The cost of insurance services therefore has a di rect impact on the external competitiveness of 
exports.  Almost all the insurance of traditional expor ts used to be controlled by a private group, the 
Côte d'Ivoire Agricultural Mutual Company (MACI).  Exporters of coffee and cocoa were required to 
be insured with this group.  In 2006, MACI beca me a public-limited company (Atlantique Assurances 
Côte d'Ivoire).  Today, companies authorized to  engage in general insu rance have freedom to 
participate in this subsector. 
294. As a whole, the policy of encouraging the local insurance sector is based more on a restrictive 
legal regime than on the efficiency and competitiveness of services, and has had limited success.  
It appears that imports are generally on a c.i.f. basi s and exports on an f.o.b. basis, suggesting that the 
revenue derived from them is increasingly moving away  from Ivorian suppliers of insurance services. 
(ii) Trade in other financial services 
295. The Ivorian banking sector comprises four majo r groups, each attached to a French banking 
group.  Export credits for commodities are one of the main activities in this sector.  According to the 
West African Monetary Union (WAMU) regulations  in force in Côte d'Ivoire (common report, 
Chapter IV(8)), access to the Ivorian financial ma rket by foreign suppliers requires a commercial 
presence established according to Ivorian law, includi ng the payment of a deposit to the supervisory 
authority.  Authorization is granted in an order by the Minister of the Economy and Finance, after the WAMU Banking Commission has given its approval. 
296. Côte d'Ivoire did not enter into any sp ecific commitments on financial services under 
the GATS.  Some measures may sometimes require  exporters to use banking services established 
under Ivorian law (export declarations). 
297. As noted in the common report, the headquarter s of the Regional Stock Exchange (BRVM) is 
in Abidjan.
133  Only around 40 companies, mainly Ivorian, are listed on it. 
                                                      
133 Online information from the BRVM.  Viewed at:  http://www.brvm.org/. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 169 
 
 
  REFERENCES 
World Bank (2012), Doing Business 2012 .  Viewed at:  http://francais.doing 
business.org/~/media/fpdkm/doing%20business/ documents/profiles/country/CIV.pdf. 
Bard, F.X. and Dedo, R. (1990), Note sur l'état des stocks de poissons de chalut en Côte d'Ivoire 
(Note on the state of trawl fish stocks in Côte d'Ivoire), CRO NDR; No. 06/90. 
BIVAC International (2010), Data sheet : Pre-shipment inspection and scanner control of imports for 
Côte d'Ivoire .  Viewed at: http://www.bureauverit as.com/wps/wcm/connect/bv_com/group/ 
home/about-us/our-business/international-trade/gsit-ivory+coast. 
Food and Agriculture Organization of the United Nations (FAO) (2008), Revue du secteur avicole - 
Côte d'Ivoire  (Poultry sector country review - Côte d'Ivoire), FAO Animal Production and Health 
Division, Emergency Centre for Transboundary Animal Diseases, Socio-Economics, Production and Biodiversity Unit. 
Jeune Afrique (2012), Doing Business in Africa , Investir – Côte d'Ivoire 2012 (Investing - 
Côte d'Ivoire 2012). 
Ministry of Planning and Development (2009), Document de stratégie de réduction de la pauvreté 
(DSRP) de la Côte d'Ivoire  (Poverty Reduction Strategy Paper (P RSP) for Côte d'Ivoire), Abidjan.  
  APPENDIX TABLES Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 173 
 
 
  Table AI.1 
Structure of imports, 2005-2011 
(US$ million and per cent) 
 2005 2006 2007 2008 2009 2010 2011 
Total imports (US$ million) 5,865.0 5,820. 4 6,683.1 7,88 3.7 6,959.9 7, 849.3 6,720.0 
 (%)  
Total primary products 44.1 50.8 49.6 57.4 50.2 45.0 55.8 
 Agriculture 15.1 17.8 18.0 20.3 23.9 20.1 26.0 
Food 14.6 17.3 17.4 19.6 23.2 19.2 25.1 
 0423  Rice, semi-milled or wholly 
milled 4.3 5.0 4.9 5.9 8.6 5.9 8.4 
 0342 Fish, frozen (excluding fillets 
and minced fish) 3.4 3.9 4.1 4.9 5.1 3.5 4.9 
 0412 Other wheat and meslin, 
  unmilled 0.9 1.1 1. 3 1.3 1.7 1.5 2.1 
 1212 Tobacco, wholly or partly 
stemmed/stripped 0.8 0.9 0.8 0.9 1.0 1.0 1.4 
 0222 Milk and cream, concentrated or 
sweetened 0.8 0.8 0.6 0.9 0.6 0.9 0.9 
 0125 Edible offal, fresh, chilled or 
frozen 0.4 0.5 0.6 0.5 0.6 0.5 0.7 
 0411 Durum wheat, unmilled 0.0 0.0 0.0 0. 1 0.2 0.4 0.7 
 4222 Palm oil and its fractions 0.1 0.1 0.1 0.1 0.0 0.9 0.6 
 Agricultural raw materials 0.5 0.6 0.6 0.6 0.8 0.9 0.9 
Mining 29.0 32.9 31.6 37.2 26.2 24.9 29.8 
  Ores and other minerals 0.6 0.7 0.8 0.9 0.8 0.8 0.8 
  Non-ferrous metals 0.4 0.5 0.6 0.5 0.5 0.4 0.4 
  Fuels 28.0 31.8 30.2 35.7 25.0 23.7 28.6 
 3330 Petroleum oils and oils obtained 
from bituminous minerals, crude 27.0 30.2 28.2 33.9 23.3 21.5 26.0 
 3425 Butanes, liquefied 0.0 0.1 0.2 0.1 0.4 0.7 1.1 
        
Manufactures 46.9 43.2 44.9 42.1 48.6 54.6 42.8 
 Iron and steel 2.5 2.7 3.0 3.3 3.0 2.6 2.2 
 6761 Bars and rods, hot-rolled, in 
irregularly wound coils, of iron or 
steel 0.5 0.6 0.7 0.8 0.6 0.6 0.6 
 Chemicals 9.4 11.6 11.0 11.4 13.2 11.8 14.2 
 5429 Medicaments (including 
veterinary medicaments), n.e.s. 1.9 2.0 2.1 2.3 2.6 2.3 3.0 
 5711 Polyethylene 0.9 1.2 1.2 1.0 1.5 1.1 1.3 
 5751 Polymers of propylene or of other 
olefins 0.4 0.5 0.5 0.6 0.6 0.6 0.7 
 5514 Mixtures of odoriferous 
substances of a kind used in 
industry 0.5 0.6 0.5 0.5 0.6 0.6 0.7 
 Other semi-manufactures 7.1 5.7 6.6 6.5 7.0 6.3 6.1 
 6612 Portland cement, aluminous 
cement, slag cement, 
supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of 
clinkers 1.1 1.2 1.4 1.7 1.5 1.3 1.3 
 Machinery and transport equipment 24.2 19.1 19.7 16.7 20.7 29.4 15.8 
 Power-generating machinery 0.3 0.4 0.8 0.5 0.9 1.3 0.9 
 Other non-electrical machinery 3.6 3.9 4.9 5.3 7.1 6.5 5.0 
  Agricultural machinery and tractors 0.1 0.1 0.2 0.2 0.2 0.3 0.1 
 Office machines and telecommunications 
equipment 3.8 4.2 3.8 3.5 4.0 3.4 3.1 WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 174 
  
   2005 2006 2007 2008 2009 2010 2011 
 Other electrical machinery 1.4 1.6 1.5 1.7 2.6 1.8 1.6 
 Automotive products 6.2 6.0 6.7 4.9 4.8 5.0 4.4 
 7812 Motor vehicles for the transport 
of persons 1.8 2.5 3.2 3.1 2.5 2.3 2.0 
 7821 Motor vehicles for the transport 
of goods 1.8 1.5 1.3 0.8 1.1 1.5 1.4 
  Other transport equipment 8.9 3.1 2.0 0.8 1.2 11.5 0.8 
 Textiles 0.8 0.8 0. 9 0.9 1.3 1.4 1.4 
 Clothing 0.2 0.3 0.5 0.3 0.4 0.3 0.3 
 Other consumer goods 2.7 3.0 3.3 3.1 3.0 2.8 2.8 
        
Other 9.0 6.0 5.5 0.4 1.2 0.4 1.4 
Source : WTO Secretariat calculations based on data from the UNSD Comtra de database (SITC Rev. 3). Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 175 
 
 
  Table AI.2 
Structure of exports, 2005-2011 
(US$ million and per cent)  
 2005 2006 2007 2008 2009 2010 2011 
Total exports (US$ million) 7,247.9 8,147.7 8,067.7 9,778.8 10,280.1 10,283.5 11,049.1 
 (%) 
Total primary products 74.4 80.1 81.3 86.7 82.5 82.1 85.3 
 Agriculture 46.5 43.1 48.3 48.9 52.7 58.1 60.8 
 Food 38.2 35.1 39.5 40.3 47.2 48.6 48.0 
  0721 Cocoa beans, whole or broken, raw or roasted 20.3 17.5 17.8 17.9 25.3 24.2 27.3 
  0723 Cocoa paste, whether or not defatted 3.1 2.9 3.8 4.4 4.8 5.9 4.9 
  0577 Edible nuts (excluding nuts chiefly used for 
the extraction of oil), fresh or dried 1.5 1.2 1.4 1.8 1.7 3.1 2.5 
  4222 Palm oil and its fractions 0.9 0.8 0.9 1.1 1.2 1.5 2.4 
  0724 Cocoa butter, fat and oil 2.4 2.2 2.7 2.9 3.1 2.9 2.0 
  0725 Cocoa shells, husks, skins and other cocoa 
waste 0.9 0.8 1.4 1.2 1.2 1.8 1.5 
  0573 Bananas (including plantains), fresh or dried 1.3 1.4 1.6 1.2 1.1 1.3 1.2 
  0722 Cocoa powder not containing added sugar or 
other sweetening matter 0.6 0.5 0.8 0.6 0.8 1.1 1.0 
 Agricultural raw materials 8.2 8.0 8.8 8.7 5.6 9.5 12.8 
  2312 Natural rubber (other than latex) 2.7 3.8 4.4 5.0 3.3 6.6 10.2 
  2631 Cotton (other than linters), not carded or 
combed 1.9 1.4 1.2 0.8 0.7 1.2 1.2 
  2484 Wood of non-coniferous species, sawn or 
sliced, of a thickness exceeding 6 mm 2.4 2.0 2.2 2.0 0.9 0.9 0.7 
 Mining 27.9 37.0 33.0 37.7 29.8 24.0 24.5 
 Ores and other minerals 0.2 0.1 0.3 0.5 0.3 0.3 0.2 
 Non-ferrous metals 0.1 0.1 0.1 0.1 0.1 0.0 0.0 
 Fuels 27.7 36.9 32.6 37.1 29.4 23.7 24.3 
  3330 Petroleum oils and oils obtained from 
bituminous minerals, crude 7.0 16.1 12.8 15.6 11.1 10.6 11.8 
  3354 Petroleum bitumen, petroleum coke and 
bituminous mixtures 0.4 0.5 0.5 0.7 4.4 1.3 0.8 
Manufactures 18.6 15.1 14.1 11.9 14.8 15.9 9.3 
 Iron and steel 0.3 0.2 0.3 0.2 0.3 0.3 0.4 
 Chemicals 3.6 3.5 3.8 3.8 3.9 3.1 3.0 
  5532 Beauty or make-up preparations 0.7 0.7 0.9 0.9 0.9 0.8 0.8 
  5541 Soap;  paper, wadding, etc., impregnated with 
soap or detergent 0.6 0.6 0.9 0.9 0.7 0.8 0.8 
Other semi-manufactures 3.1 2.7 3.4 3.1 2.6 2.0 1.6 
Machinery and transport equipment 9.8 7.1 4.9 3.2 6.1 8.5 2.4 
  Power-generating machinery 0.1 0.1 0.1 0.0 0.1 0.1 0.1 
  Other non-electrical machinery 0.3 0.3 0.4 0.3 0.6 0.6 0.4 
 Agricultural machinery and tractors 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Office machines and telecommunications equipment 0.6 0.6 0.4 0.3 0.4 0.2 0.9 
  7648 Telecommunications equipment, n.e.s. 0.0 0.0 0.0 0.0 0.0 0.0 0.8 
 Other electrical machinery 0.1 0.1 0.1 0.1 0.1 0.1 0.0 
 Automotive products 2.6 2.1 2.3 0.4 0.7 0.2 0.3 
  Other transport equipment 6.2 3.9 1.6 2.1 4.3 7.3 0.7 
  Textiles 0.5 0.4 0.4 0.4 0.4 0.4 0.5 
  Clothing 0.1 0.0 0.0 0.0 0.0 0.0 0.0 
  Other consumer goods 1.1 1.0 1.3 1.1 1.4 1.5 1.3 WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 176 
  
   2005 2006 2007 2008 2009 2010 2011 
   8931 Articles for the packing of goods, stoppers 
and similar items, of plastics 0.4 0.4 0.5 0.5 0.7 0.8 0.6 
Other 7.0 4.8 4.6 1.5 2.7 2.0 5.4 
  Gold 0.3 0.3 0.4 0.8 2.0 1.8 5.2 
 9710 Gold, non-monetary (excluding gold ores and 
concentrates) 0.3 0.3 0.4 0.8 2.0 1.8 5.2 
Source : WTO Secretariat calculations based on data from the UNSD Comtra de database (SITC Rev. 3). Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 177 
 
 
  Table AI.3 
Origin of imports, 2005-2011 
(US$ million and per cent)  
 2005 2006 2007 2008 2009 2010 2011 
World (US$ million) 5,865.0 5,820.4 6,683.1 7,883.7 6,959.9 7,849.3 6,720.0 
 (%) 
America 5.6 7.4 8.3 9.9 8.5 10.1 10.9 
United States 2.0 2.3 2.7 2.7 3.3 3.0 1.9 
Other America 3.6 5.0 5.6 7.3 5.3 7.1 9.0 
Colombia 0.0 0.0 0.0 1.2 1.0 3.4 3.9 
        
Europe 43.2 41.4 37.7 28.8 30.9 26.6 27.9 
EU(27) 41.4 40.0 36.1 27.5 29.4 25.2 26.1 
France 27.7 25.5 21.7 12.7 14.2 11.9 11.8 
Germany 1.8 2.5 2.7 2.8 2.9 2.8 2.7 
Italy 2.3 2.0 2.1 2.0 2.2 2.2 2.3 
Spain 1.2 1.4 1.5 2.5 2.6 2.0 2.2 
Netherlands 1.9 2.4 1.8 2.0 2.3 1.8 2.0 
Belgium 1.5 1.4 1.5 1.0 1.4 0.3 1.2 
United Kingdom 3.0 2.3 2.2 2.0 1.5 1.5 1.1 
EFTA 1.2 0.7 1.0 0.7 0.7 0.7 0.8 
Other Europe 0.6 0.7 0.6 0.6 0.8 0.6 1.0 
Turkey 0.6 0.7 0.6 0.6 0.6 0.6 0.9 
        
Commonwealth of Independent States (CIS) 1.3 1.4 1.6 1.5 0.9 0.6 1.0 
        
Africa 30.3 33.0 31.5 36.6 28.6 33.8 32.8 
Nigeria 24.5 27.6 24.1 29.3 20.6 26.3 23.4 
Mauritania 1.3 1.2 1.1 1.5 1.7 2.1 2.6 
South Africa 0.8 0.9 1.1 1.1 1.4 1.7 1.3 
Senegal 0.6 0.5 0.6 0.7 0.8 0.6 1.0 
Morocco 0.5 0.6 0.6 1.1 0.9 0.9 0.9 
        
Middle East 0.9 1.2 1.4 1.2 1.4 1.7 1.8 
        
Asia 18.3 15.4 18.6 20.7 23.6 20.1 23.2 
China 3.1 4.3 6.6 6.9 7.2 7.0 6.9 
Japan 1.4 1.8 2.5 2.6 2.1 2.2 2.1 
Six East Asian Traders 9.6 4.1 4.9 6.7 8.0 6.6 8.0 
Thailand 1.7 2.3 2.8 4.5 5.1 4.2 5.2 
Korea, Republic of 0.8 1.2 1.5 1.4 1.4 1.2 1.3 
Malaysia 0.2 0.2 0.3 0.3 0.4 0.5 1.0 
Other Asia 4.2 5.1 4.7 4.5 6.3 4.4 6.3 
Viet Nam 1.6 1.2 0.7 1.0 2.1 1.3 3.0 
Pakistan 0.4 1.0 0.5 0.8 0.6 0.6 1.4 
        
Other 0.3 0.3 0.8 1.3 6.1 7.1 2.4 
Other countries n.e.s. 0.3 0.3 0.8 1.3 6.1 7.1 2.4 
Source : WTO Secretariat calculations based on data from the UNSD Comtra de database (SITC Rev. 3). WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 178 
  
  Table AI.4 
Destination of exports, 2005-2011 
(US$ million and per cent)  
 2005 2006 2007 2008 2009 2010 2011 
World (US$ million) 7,247.9 8,147.7 8,067.7 9,778.8 10,280.1 10,283.5 11,049.1 
 (%) 
America 19.7 13.5 9.4 11.4 10.4 17.0 22.2 
United States 14.1 9.1 6.8 9.7 7.8 10.3 11.9 
Other America 5.6 4.4 2.6 1.7 2.6 6.7 10.3 
Canada 0.3 1.6 1.5 0.4 1.4 2.4 5.7 
        
Europe 43.2 50.8 51.4 49.6 51.7 41.8 40.2 
EU(27) 42.3 49.9 49.9 48.0 48.7 39.1 37.7 
Netherlands 11.0 9.7 9.1 11.3 13.9 14.2 11.7 
Germany 1.2 4.1 3.1 7.1 7.2 5.1 7.4 
France 18.3 18.3 20.5 13.9 10.9 7.0 5.7 
Belgium 2.2 2.8 2.2 2.1 2.3 0.0 3.3 
Italy 2.8 3.9 3.5 3.9 3.2 3.1 2.8 
Spain 2.7 3.0 3.6 2.3 1.9 2.5 1.6 
Estonia 0.2 1.9 1.5 1.7 1.3 2.3 1.6 
Poland 1.2 0.8 1.0 1.0 0.9 1.1 1.3 
United Kingdom 1.4 3.8 3.7 2.8 2.5 2.7 1.1 
EFTA 0.6 0.4 0.5 0.8 2.1 1.7 1.5 
Switzerland and Liechtenstein 0.3 0.4 0.4 0.8 2.1 1.7 1.5 
Other Europe 0.3 0.5 1.1 0.8 0.9 1.0 1.0 
        
Commonwealth of Independent States (CIS) 1.6 0.3 0.4 0.4 0.1 0.2 0.2 
        
Africa 29.8 29.4 32.0 32.1 29.9 31.7 30.0 
Nigeria 8.0 7.2 8.0 6.4 7.0 6.5 6.0 
South Africa 0.2 0.3 0.4 0.4 0.3 1.1 5.5 
Burkina Faso 3.2 3.6 4.2 4.2 3.7 3.5 3.1 
Ghana 2.0 1.9 2.0 4.6 5.5 7.6 2.8 
Mali 2.2 2.8 3.7 3.3 2.6 2.2 2.2 
Liberia 1.1 1.2 0.7 0.9 0.4 0.6 1.7 
Senegal 1.8 1.2 1.6 1.7 1.4 1.1 1.6 
Togo 1.0 1.1 1.0 1.4 0.7 0.6 1.3 
        
Middle East 0.5 0.4 0.5 0.4 0.3 0.3 0.2 
        
Asia 5.1 4.7 5.3 5.3 6.2 4.7 6.5 
China 1.1 1.3 0.5 0.5 0.5 0.8 1.1 
Japan 0.1 0.1 0.1 0.1 0.1 0.0 0.0 
Six East Asian Traders 1.0 1.1 1.0 1.6 1.8 2.1 3.8 
Malaysia 0.5 0.5 0.7 0.6 1.3 1.5 3.5 
Other Asia 2.8 2.2 3.7 3.1 3.9 1.7 1.6 
        
Other 0.2 0.8 1.0 0.9 1.5 4.4 0.6 
Source : WTO Secretariat calculations based on data from the UNSD Comtra de database (SITC Rev. 3). Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 179 
 
 
  Table AIII.1 
State intervention in the economy, 2011 
Company State holding 
(%) Area(s) of 
activity Prerogatives 
2005 2011
Société du palace de Cocody 100 100 ..  .. 
Société nouvelle de presse et d' édition de Côte d'Ivoire 100 100 .. .. 
Société de développement des forêts 100 100 .. .. 
Société ivoirienne de patrim oine ferroviaire 100 100 .. ..  
Société nationale d'opérations pétroliè res de Côte d'Ivoire 100 100 .. .. 
Institut national de la statistique 100 100 .. .. 
Port autonome d'Abidjan 100 100 Port services ..  
Port autonome de San-Pedro 100 100 Port services ..  
Société pour le développement mini er de la Côte d'Ivoire 100 100 .. .. 
Bureau national d'études technique s et de développement 100 100 .. .. 
Banque nationale d'i nvestissement 100 100 .. .. 
Société d'exploitation et de développement aéroportuaire, 
aéronautique et météorologique 100 100 .. .. 
Caisse générale de retraite des agents de l'État 100 100 .. .. 
La poste de Côte d'Ivoire 100 100 .. Monopoly on certain postal 
services  
La caisse nationale des caisses d'épargne 100 100 .. .. 
Autorité nationale de régula tion de l'électricité 100 100 .. .. 
Société de gestion du patrimoine du secteur de l'électricité 100 100 .. Negotiates electricity export 
contracts  
Société d'opération ivoirie nne d'électricité 100 100 .. .. 
Agence des télécommunications de Côte d'Ivoire 100 100 .. .. 
Société nationale de dével oppement informatique 100 100 .. .. 
Agence des transports urbains 100 100 .. .. 
Société nationale d'exploitation des transports terrestres 100 100 .. .. 
Autorité de régulation du café et du cacao 100 100 .. .. 
Agence de gestion des routes 100 100 .. .. 
Fonds d'entretien routier 100 100 .. .. 
L'Autorité de régulation du coton et de l'anacarde 100 100 .. .. 
Compagnie ivoirienne pour le développement textile 100 70 .. .. 
Radio diffusion télévi sion ivoirienne 98 98 .. .. 
Société de gestion du grand marché de Treichville 90 90 .. .. 
Loterie nationale de Côte d'Ivoire 80 80 .. .. 
Société ivoirienne de construction et  de gestion immobilière 79.72 79.72 .. .. 
Côte d'Ivoire engineering 74 74 .. .. 
Société hévéicole du GO 70 70 .. .. 
Société ivoirienne de technologie tropicale 65 65 .. .. 
Institut ivoirien de l'entreprise 62.5 62.5 .. .. 
Société des transports abidjanais 60.10 60.10 .. .. 
Société d'équipement de la Côte d'Ivoire 60 60 .. .. WT/TPR/S/266/CIV /Rev.1 Trade Policy Review 
Page 180 
  
  Company State holding 
(%) Area(s) of 
activity Prerogatives 
2005 2011
Société nationale ivoirienne de travaux 55 55 .. .. 
Laboratoire du bâtiment et des travaux publics 52 52 .. .. 
EDIPRESSE SARL 50 50 .. .. 
Société des mines d'Ity 49 49 .. .. 
Société ivoirienne de banque 49 49 .. .. 
Société de forage minier 49 49 .. .. 
Côte d'Ivoire télécom 48.47 48.47 .. Monopoly on fixed 
telephony  
Établissement Robert Gonfreville 47.66 47.66 Textile factory ..  
Société ivoirienne de  raffinage 47.27 47.27 .. Monopoly on the import of 
crude or partly refined 
petroleum  
Sucrivoire 45 45 .. .. 
Centre national de recherche agronomique 40 40 .. .. 
Agence nationale d'appui au développement rural 35 35 .. .. 
Agence de gestion foncière 35 35 .. .. 
Société ivoirienne d'abattage et de charcuterie 31.49 31.49 .. .. 
PALMAFRIQUE 30 30 .. .. 
SIPEF-CI 30 30 .. .. 
Société de location de matéri el de travaux publics 30 30 .. .. 
Société la cotonnière ivoirienne 26.70 26.70 .. .. 
Nouvelle air ivoire 23.60 23.60 .. .. 
SUCAF Côte d'Ivoire 21.23 21.23 .. .. 
PALMCI 20.97 20.97 .. .. 
Nouvelles éditions ivoiriennes 20 20 .. .. 
Tropical rubber Côte d'Ivoire 20 20 .. .. 
Office ivoirien des chargeurs 20 20 .. .. 
Société concessionnaire du pont Riviera-Marcory 20 20 .. .. 
Banque internationale pour l'Afrique o ccidentale en Côte d'Ivoire 20 20 .. .. 
Centre d'édition et de diffusion africaine  20 20 .. .. 
Banque de l'habitat de Cô te d'Ivoire  17.49 17.49 .. .. 
Compagnie maritime de Côte d'Ivoire  15 15 .. .. 
Industrial promotion services Côte d'Ivoire  15 15 .. .. 
Transport ferroviaire de pers onnes et de marchandises 15 15 .. .. 
Compagnie ivoirienne d'électricité 15 15 .. Monopoly on the transport 
and distribution of electricity
Société de gestion des stocks pétroliers 12.50 12.50 .. .. 
Société ivoirienne de fabri cation de lubrifiant 12 12 .. .. 
Marché de gros de Bouaké 10 10 .. .. 
Aéroport international Abidjan 10 10 .. .. 
Union industrielle textile de Côte d'Ivoire 8.48 8.48 .. .. Côte d'Ivoire WT/TPR/S/266/CIV/Rev.1 
 Page 181 
 
 
  Company State holding 
(%) Area(s) of 
activity Prerogatives 
2005 2011
Shell Côte d'Ivoire 5 5 .. .. 
Société de distribution d'eau de  la Côte d'Ivoire 3.25 3.25 .. .. 
Société générale de banque en  Côte d'Ivoire 1.48 1.48 .. .. 
.. Not available. 
Source : http://www.tresor.gov.ci/investir /pdf/participation_fin_etat.pdf.