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  ANNEX 8 – TOGO  WT/TPR/S/362 • Togo  
 
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  CONTENTS  
1   ECONOMIC ENVIRONMENT  ................................ ................................ ......................  474  
1.1   Main features  ................................ ................................ ................................ ...........  474 
1.2   Recent economic developments  ................................ ................................ ..................  476 
1.3   Trade performance  ................................ ................................ ................................ ... 478 
1.4   Foreign direct investment  ................................ ................................ ..........................  479 
2   TRADE AND INVESTMENT  REGIMES ................................ ................................ .........  482  
2.1   Overview  ................................ ................................ ................................ .................  482 
2.2   Trade policy object ives and formulation  ................................ ................................ ....... 483 
2.3   Trade agreements and arrangements  ................................ ................................ ..........  484 
2.3.1    Relations with the World Trade Organization  ................................ .............................  484 
2.3.2    Regional and preferential agreements  ................................ ................................ ...... 485 
2.4   Investment regime  ................................ ................................ ................................ ... 485 
2.4.1    Overview  ................................ ................................ ................................ ..............  485 
2.4.2    Investment Code  ................................ ................................ ................................ ... 487 
2.4.3    Free zone regime  ................................ ................................ ................................ ... 488 
3   TRADE POLICIES AND P RACTICES BY MEASURE  ................................ ......................  491  
3.1   Measures directly affecting imports  ................................ ................................ .............  491 
3.1.1    Customs procedures, valuation and requirements  ................................ ......................  491 
3.1.2    Rules of origin  ................................ ................................ ................................ ....... 492 
3.1.3    Customs duties  ................................ ................................ ................................ ...... 493 
3.1.4    Other taxes  ................................ ................................ ................................ ...........  493 
3.1.4.1    Value added tax  ................................ ................................ ................................ .. 493 
3.1.4.2    Excise duty  ................................ ................................ ................................ ........  493 
3.1.4.3    Other taxes  ................................ ................................ ................................ ........  494 
3.1.5    Import prohibitions and restrictions and import licensing  ................................ ............  494 
3.1.6    Contingency measures  ................................ ................................ ...........................  495 
3.1.7    Other measures  ................................ ................................ ................................ ..... 495 
3.2   Measures directly affecting exports  ................................ ................................ .............  495 
3.2.1    Customs procedures and requirements  ................................ ................................ ..... 495 
3.2.2    Taxes, duties and levies  ................................ ................................ .........................  495 
3.2.3    Export prohibitions and restrictions and export licensing  ................................ .............  496 
3.2.4    Export support and promotion  ................................ ................................ .................  497 
3.3   Measures affecting production and trade  ................................ ................................ ..... 497 
3.3.1    Incentives  ................................ ................................ ................................ .............  497 
3.3.2    Standards and other technical regulations  ................................ ................................ . 497 
3.3.3    Sanitary and phytosanitary measures  ................................ ................................ ....... 498 
3.3.4    Competition and price control policy  ................................ ................................ .........  499 
3.3.5    State trading, State -owned enterprises and privatization  ................................ ............  499 
3.3.6    Government procurement  ................................ ................................ .......................  500 WT/TPR/S/362 • Togo  
 
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  3.3.7    Intellectual property rights  ................................ ................................ ......................  502 
4   TRADE POLICIES BY SE CTOR  ................................ ................................ ...................  504  
4.1   Agriculture  ................................ ................................ ................................ ...............  504 
4.1.1    Overview  ................................ ................................ ................................ ..............  504 
4.1.2    General agricultural policy  ................................ ................................ ......................  505 
4.1.3    Policies by s ubsector  ................................ ................................ ..............................  506 
4.1.3.1    Plant production  ................................ ................................ ................................ . 506 
4.1.3.1.1    Cotton  ................................ ................................ ................................ ............  506 
4.1.3.1.2    Coffee and cocoa  ................................ ................................ ..............................  507 
4.1.3.2    Fisheries production  ................................ ................................ ............................  507 
4.1.3.3    Forestry and wood products  ................................ ................................ .................  508 
4.2   Mining, energy and water  ................................ ................................ ..........................  508 
4.2.1    Mining products  ................................ ................................ ................................ ..... 508 
4.2.2    Hydrocarb ons ................................ ................................ ................................ ........  510 
4.2.3    Electricity  ................................ ................................ ................................ .............  511 
4.2.4    Water  ................................ ................................ ................................ ...................  512 
4.3   Manufact uring sector  ................................ ................................ ................................  513 
4.4   Services  ................................ ................................ ................................ ..................  514 
4.4.1    Principal subsectors  ................................ ................................ ...............................  514 
4.4.1.1    Telecommunications and postal services  ................................ ................................  514 
4.4.1.1.1    Telecommunication services  ................................ ................................ ..............  514 
4.4.1.1.2    Postal services  ................................ ................................ ................................ . 516 
4.4.1.2    Transport  ................................ ................................ ................................ ...........  516 
4.4.1.2.1    Port services and maritime and river/lagoon transport  ................................ ..........  516 
4.4.1.2.2    Air transport  ................................ ................................ ................................ .... 517 
4.4.1.2.3    Land transport  ................................ ................................ ................................ . 518 
4.4.1.3    Tourism  ................................ ................................ ................................ .............  518 
4.4.1.4    Financial services  ................................ ................................ ................................  519 
4.4.1.4.1    Banking services  ................................ ................................ ..............................  519 
4.4.1.4. 2   Microfinance  ................................ ................................ ................................ .... 520 
4.4.1.4.3    Insurance services  ................................ ................................ ...........................  521 
5   APPENDIX TABLES  ................................ ................................ ................................ .. 522  
 
CHARTS  
 
Chart 1.1 Structure of merchandise trade, 2009 and 2016  ................................ ....................  480 
Chart 1.2 Direction of merchandise trade, 2009 and 2016  ................................ .....................  481 WT/TPR/S/362 • Togo  
 
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TABLES  
 
Table 1.1 Main macroeconomic indicators, 2009 -2016 ................................ ..........................  475 
Table 1.2 Balance of payments, 2009 -2016 ................................ ................................ .........  477 
Table 1.3 Foreign direct investment, 2009 -2015 ................................ ................................ .. 479 
Table 2.1 Recent notifications to the WTO, by field, 2009 -2016 ................................ .............  484 
Table 2.2 Business start -up formalities and fees  ................................ ................................ .. 486 
Table 2.3 Main taxes and charges applicable to economic operators, 2016  ..............................  486 
Table 2.4 Overview of concessions under the Investment Code  ................................ ..............  488 
Table 2.5 Activities of free zone companies, 2009 -2015 ................................ ........................  489 
Table 2.6 Incentives for companies accorded free zone status  ................................ ...............  490 
Table 3.1 Rate of the special tax on the manufacture and sale of beverages  ............................  494 
Table 3.2 List of goods subject to export authorization or licensing ................................ .........  496 
Table 3.3 Government procurement in Togo, 2012 -2015 ................................ ......................  500 
Table 3.4 Thresholds for awarding government procurement contracts (invitation to 
tender)  ................................ ................................ ................................ ...........................  501 
Table 4.1 Principal agricultural products: prod uction and yield, 2005, 2009 -2014 .....................  504 
Table 4.2 State subsidies for fertilizer, 2009 -2015 ................................ ...............................  505 
Table 4.3 Types of mining titles i n Togo, 2017  ................................ ................................ ..... 509 
Table 4.4 Basic indicators for telecommunication services, 2009-2015 ................................ .... 514 
Table 4.5 Traffic at the Autonomous Po rt of Lomé, 2009 -2015 ................................ ...............  517 
Table 4.6 Situation with regard to approved credit institutions as of 31 December 2015  ...........  519 
Table 4.7 B asic data on decentralized financing schemes, 2010 -2015 ................................ ..... 520 
 
APPENDIX TABLES  
 
Table A1. 1 Structure of exports, 2009 -2016 ................................ ................................ ....... 522 
Table A1. 2 Structure of imports, 2009 -2016 ................................ ................................ ....... 524 
Table A1. 3 Destination of exports, 2009 -2016 ................................ ................................ .... 526 
Table A1. 4 Origin of imports, 2009 -2016 ................................ ................................ ...........  527 
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  1  ECONOMIC ENVIRONMENT  
1.1  Main features  
1.1.  Togo is a least developed country (LDC), with an area of about 56,785 km2 and a population 
of about 7 million in 2016 (Table 1.1). The Togolese p opulation is relatively young, with 75% aged 
under 35 years, and 41% under 15.1 The unemployment rate is estimated to have dropped from 
6.5% of the economically active population in 2011 to 3.4% in 2015, although it is higher among 
15-24 year olds.2 
1.2.  Togo s hares borders with Burkina Faso and Benin, both members of WAEMU, and also with 
Ghana (an ECOWAS member). It is organized administratively in five regions, from south to north 
as follows: Maritime, Plateaux, Centrale, Kara and Savannah.  
1.3.  Togo has several de velopment advantages, particularly in the domains of agriculture, mining 
and transport. It enjoys a favourable climate for agricultural development, and has large 
phosphate and limestone deposits. Its port (the only natural deep -water port on the West Afri can 
coast) gives it advantages as a trade and transit hub in the subregion. In this connection, Togo 
serves as a transit route for the countries of the hinterland (Burkina Faso, Mali and Niger) as well 
as for its neighbours (Benin and Ghana).  
1.4.  During the pe riod under review, the Togolese economy grew vigorously, thereby improving 
the population 's living standards. Its nominal gross domestic product (GDP) was  estimated at 
€4 billion in 2015, equivalent to €568 per capita (compared to €404 per in  2009). Progre ss has 
been made towards the Millennium Development Goals (MDGs), particularly in the areas of hunger 
eradication, primary schooling, child mortality and HIV/AIDS3 control. Although poverty continues 
to afflict a majority of the population, its incidence d eclined from 61.7% in 2006 to 55.1% in 
2015.4 Nonetheless, the country is still far from attaining the MDG target of 30.9%. Togo 's human 
development as measured by the United Nations Development Programme (UNDP) Human 
Development Index (HDI) improved from 0.459 in 2010 to 0.484 in 20155; but the country 
remains in the "low human development" category, and was ranked 162nd (out of 188 countries) in 
the 2015 HDI.6 
1.5.  Togo has improved its governance, according to the latest report of the Ibrahim Index of 
Governa nce in Africa (IIAG).7 The Global Governance Measurement Index has risen each year to 
reach a level of 48.5 (out of 100) in 2015, ranking it 33rd among 54 African countries.  
1.6.  The Togolese economy remains heavily dependent on agriculture (including livestock  and 
fisheries), which employs 54.1% of the economically active population.8 The sector 's contribution 
to GDP fell between 2009 and 2013, before rising again to 30.8% in 2016. The GDP share of the 
livestock/hunting sector increased from 2.8 % in 2009 to 7. 7% in 2016. The contribution of 
extractive activities to GDP fluctuated around 3%, while the manufacturing share dropped from 
9.2% in 2009 to 4.7% in 2016. The services sector expanded between 2009 and 2013, driven in 
part by transportation, warehousing an d repair services, and business services. Its share in GDP 
then declined to 45.1% in 2016.  
                                                
1 National Institute of Statistics and Economic and Demographic Studies (INSEED) (2015), Perspectives 
démographiques. Viewed at : http://www.stat -togo.org/contenu/pdf/Perspectives -demographiques -final-2016-
05.pdf . 
2 INSEED (2015), Questionnaire unifié des indicateurs de base du bien -être, 2015. April 2015. 
Viewed  at: http://www.stat -togo.org/contenu/pdf/pb/pb -rap-final-QUIBB -tg-2015.pdf . 
3 République du Togo (2014), Quatrième rapport de suivi des OMD.  February 2014.  
4 INSEED (2016), Togo – Profil de pauvreté 2006 -2011-2015.  National Institute of Stat istics and 
Economic and Demographic Studies, April 2016. Viewed at : http://www.stat -togo.org/contenu/pdf/pb/pb -rap-
profil-pauvrete -tg-2015.pdf . 
5 UNDP (2016), Region al Human Development Report 2016: Africa . Available at : 
http://hdr.undp.org/en/content/regional -human -development -report -2016-africa . 
6 In 2009, Togo ranked 159th out of 182 countries, according to the Human Development Index.  
7 The IIAG is measured as a composite of indicators  in the following four categories: safety  and rule of 
law; participation and human rights; sustainable economic opportunity ; and human develo pment.  
8 INSEED (2015), Questionnaire unifié des indicateurs de base du bien -être, 2015. April 2015. 
Viewed  at: http://www.stat -togo.org/contenu/pdf/pb/pb -rap-final-QUIBB -tg-2015.pdf . WT/TPR/S/362 • Togo  
 
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  Table 1.1 Main macroeconomic indicators, 2009 -2016  
  2009  2010  2011  2012  2013  2014  2015  2016  
GDP at current prices (U S$ million)  3,366  3,426  3,867  3,874  4,320  4,483  4,088  4,400  
GDP at current prices (€ million)a 2,423  2,587  2,782  3,015  3,254  3,379  3,686  3,978  
Nominal GDP per capita (US$)  561.0  561.7  623.8  605.2  664.7  669.1  601.1  628.6  
Nominal GDP per capita (€)  403.8  424.1  448.7  471.1  500.6  504.3  542.0  568.3  
Population (millio n) 6.0 6.1 6.2 6.4 6.5 6.7 6.8 7.0 
Rural population (% of total population)  62.9 62.3 62.3 61.7 61.1 60.5 59.9 59.2 
Unemployment (% of total EAP)  n.a. n.a. 6.5 n.a. n.a. n.a. 3.4 n.a. 
Inflation (CPI, % change)  3.3 1.8 3.6 2.6 1.8 0.2 1.8 0.9 
GDP by typ e of expenditure, at constant prices (% change)       
GDP 5.5 6.1 6.4 6.5 6.1 5.9 5.3 5.0 
Final consumption expenditure  2.8 6.9 8.2 0.8 5.5 3.0 6.0 1.9 
 Private consumption  3.2 4.0 2.5 1.5 5.5 4.3 4.4 4.2 
 Public consumption  0.2 25.4 39.2 -2.0 5.7 -4.3 -4.6 -9.9 
Gross fixed capital formation (GFCF)  16.5 9.7 35.1 -0.5 13.4 7.5 17.6 -6.4 
Exports of goods and services  10.7 9.9 21.3 9.7 7.5 7.2 8.9 -0.7 
Imports of goods and services  6.5 10.4 26.5 -3.6 18.1 17.3 13.1 -3.0 
Distribution of GDP at current ba sic prices (% GDP)      
Agriculture, livestock, forestry and fishing  36.2 34.5 31.8 32.1 30.4 41.9 40.7 41.3 
Agriculture  30.0 28.2 25.6 25.6 23.8 32.5 30.8 30.8 
Livestock, hunting  2.8 3.1 3.0 3.5 3.6 6.4 7.0 7.7 
Fishing and forestry  3.4 3.2 3.2 3.1 3.0 3.0 2.9 2.8 
Mining and quarrying  2.8 2.5 2.5 3.7 3.3 2.9 3.8 3.3 
Manufacturing  9.2 8.6 8.1 7.2 9.0 5.7 4.9 4.7 
Electricity, gas and water  1.4 1.7 2.4 2.4 2.7 3.0 2.9 2.8 
Construction  3.4 3.6 5.3 4.9 4.3 5.7 6.1 6.2 
Services  49.0 51.4 52.9 53.0 53.5 43.5 44.6 45.1 
 Commerce  10.5 11.1 10.6 9.9 10.1 7.4 7.2 7.2 
 Hotel and restaurant activities  1.2 0.8 0.7 0.8 1.1 n.a. n.a. n.a. 
 Transport, warehousing and repair 
services  4.2 3.9 5.5 5.5 5.7 n.a. n.a. n.a. 
 Post and telecommunications  7.6 9.2 6.7 6.6 6.6 n.a. n.a. n.a. 
 Financial activities  3.4 3.1 3.9 3.8 3.7 n.a. n.a. n.a. 
Real estate services  6.9 6.6 6.5 6.3 6.0 n.a. n.a. n.a. 
 Business services  1.7 1.5 1.9 3.6 3.1 n.a. n.a. n.a. 
 Public administration  6.0 6.7 8.3 8.5 8.8 n.a. n.a. n.a. 
 Educat ion 4.4 5.6 5.2 4.5 4.7 n.a. n.a. n.a. 
 Health and social work  1.2 1.1 0.9 0.8 0.8 n.a. n.a. n.a. 
 Collective and personal services  1.9 1.9 2.5 2.7 2.9 n.a. n.a. n.a. 
Financial intermediation services indirectly 
measured (FISIM)  -2.1 -2.3 -2.9 -3.2 -3.3 -2.7 -3.0 -3.4 
External sector          
Current account (% GDP at current prices)  -5.2 -5.8 -7.8 -7.6 -13.2 -10.2 -11.3 -9.8 
Merchandise trade balance (% GDP at 
current prices)  -12.2 -13.1 -21.7 -14.4 -20.1 -19.8 -25.3 -23.1 
Services balance (% GDP at current prices)  -2.4 -2.4 0.9 0.4 0.3 1.4 2.8 2.7 
Overall balance (% GDP at current prices)  -0.3 -1.4 13.9 7.7 -4.7 6.8 2.2 2.5 
Total reserves, excluding gold 
(US$ million)  94.2 101.7  92.6 94.5 96.2 89.6 73.9 47.7 
CFAF/US$ (annual average)  472.2  495.3  471.9 510.5  494.0  494.4  591.4  593.0  
Nominal effective exchange rate 
(variation  %) 0.5 -4.5 1.6 -3.0 3.7 3.9 -6.2 2.9 
Real effective exchange rate (variation %)  1.6 -6.1 0.7 -3.9 2.2 1.2 -7.1 0.9 
Concessional external debt (US$ million)  1,280  993 286 381 462 591 700 n.a. 
External debt, total (US$ million)  1,730  1,278  622 747 896 987 1,056  n.a. 
 Concessional debt/total debt (%)  74.0 77.7 46.0 51.0 51.6 59.9 66.3 n.a. 
Public finance (% GDP at current prices)         
Total income and grants  20.0 21.2 22.0 21.2 24.5 25.4 26.0 26.6 
 Current income (total income excluding 
grants)  15.9 17.5 17.3 18.8 21.1 23.3 23.6 23.7 
 Tax revenue  14.4 14.5 16.0 16.6 18.9 20.7 21.3 21.8 
 Grants  4.1 3.7 4.6 2.4 3.4 2.1 2.4 2.9 WT/TPR/S/362 • Togo  
 
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    2009  2010  2011  2012  2013  2014  2015  2016  
Total expenditure and net borrowing  20.5 20.9 23.1 27.1 29.1 28.7 32.5 36.6 
 Current expenditure  14.7 13.6 15.1 18.2 21.5 19.4 21.0 22.4 
 Capital expenditure  5.8 7.3 7.9 8.9 7.6 9.4 11.5 14.2 
 Net borrowing  0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.0 
Current balance  1.2 3.9 2.2 0.6 -0.4 3.9 2.6 1.3 
Overall b alance excluding grants  -4.7 -3.4 -5.7 -8.3 -8.0 -5.4 -3.2 -7.3 
Overall balance  -0.6 0.3 -1.1 -5.8 -4.6 -3.4 -0.8 -4.4 
Variation in arrears  -0.7 -2.7 -0.1 -0.6 -0.7 -1.1 1.2 0.5 
Overall balance on a cash basis  -5.4 -2.4 -1.2 -6.4 -8.7 -6.6 -7.8 -12.3 
Financing needs:          
 External financing  3.9 1.9 1.5 2.1 5.0 4.3 5.2 5.3 
 Domestic financing  1.5 0.5 -0.3 4.3 3.7 2.2 2.6 7.0 
External public debt (start of period)  48.5 15.3 13.3 14.1 16.7 21.2 22.1 20.2 
n.a. Not available.  
a The CFA franc, which i s the common currency of the WAEMU countries, is pegged to the euro at a 
rate of: €1 = CFAF 655.957 . 
b Estimates based on data obtained from the Core Welfare Indicators Questionnaire Surveys (CWIQ).  
Source:  Online information from IMF eLibrary -Data; online  information from INSEED -Togo; Central  Bank of 
West African States (BCEAO), Annuaire statistique 2016 ; and Togolese authorities.  
1.7.  Togo is a member of the West African Economic and Monetary Union (WAEMU) and of the 
Economic Community of West African States ( ECOWAS). Its monetary and foreign -exchange 
policies are the responsibility of the Central Bank of West African States (BCEAO). The common 
currency of the WAEMU countries is the West African Financial Community franc (CFAF), which is 
pegged to the euro at a  fixed rate of CFAF 655.957 per euro (common report, section 1.1). In the 
context of their multilateral surveillance, the WAEMU countries have established several 
convergence criteria as discussed in section 1 of the common report.  
1.2  Recent economic developm ents 
1.8.  After years of weak growth in the throes of a socio -political crisis9, the Togolese economy 
performed strongly between 2009 and 2016, supported by an improvement in agricultural 
productivity (section 4.1.2), a revival of phosphate production (section 4.2), and public 
investment, particularly in transport (section 4.4). Thus, despite an international context beset by 
economic crisis, real GDP growth was 5.5% in 2009, driven by a strong performance in the 
agriculture sector. Growth remained above 6% in 2 010 and 2011, driven by the extractive 
industries sector (notably clinker). Robust expansion in the cotton and phosphate sectors enabled 
growth to remain at 6.5% in 2012. Phosphate and cotton production increased by 28.4% and 
49.4%, respectively, as a resu lt of the reforms introduced in these sectors.10 While sustained, real 
GDP growth then eased gradually to 5% in 2016, driven by the continuation of public investment 
programmes (rehabilitation of road infrastructure, extension of Lomé International Airport,  and 
port works, among others).  
1.9.  Inflation remained generally subdued during the period under review, except in 2011, when it 
breached the community convergence threshold of 3%, reflecting the impact of international oil 
prices on petrol prices at the pump.  In addition to the community monetary policy, price stability 
also reflects the positive performance of the agricultural sector and, in recent years, lower 
international oil prices. Inflation in 2016 came in at 0.9%.  
1.10.   As a result of the implementation of t he reforms contained in its first Comprehensive 
Poverty Reduction Strategy Paper 2009 -201111, Togo launched an Accelerated Growth and 
Employment Promotion Strategy (SCAPE) in August 2013, with the aim of joining the group of 
emerging countries within a peri od of 15 to 20 years. Implementation of the SCAPE has helped to 
sustain the strong growth recorded in recent years. It has also contributed to raising the overall 
                                                
9 WTO (2006), Trade Policy Review: Togo – Secretariat Report.  WTO document WT/TPR/S/166, 
29 May 2006.  
10 AfDB, OECD, UNDP, and UNECA (2013), African Economic Outlook – Structural transformation and 
Natural Resources . Viewed at : http://dx.doi.org/10.1787/aeo -2013-en. 
11 République togolaise (2009), DSRP -C Document complet de stratégie de réduction de la pauvreté, 
2009-2011,  June 2009.  WT/TPR/S/362 • Togo  
 
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  investment rate to 25.9% of GDP in 2015 (compared to a target of 20.7%) and to reducing 
pover ty. 
1.11.   Reforms have been introduced in public finance management. In order to improve tax 
collection, the two main financial authorities (taxes and customs) were merged into the Togo 
Revenue Authority, an institution with administrative and financial autonomy .12 However, as 
expenditure growth has far outpaced revenue, the overall structural balance excluding grants 
posted a deficit of 9% of GDP in 2015 (compared to 4.7% in 2009). Fuelled by tax revenues, 
current income grew from 15.9% of GDP in 2009 to 23.6% in  2015; but total expenditure and net 
lending reached 32.5% of GDP in 2015 compared to 20.5% six years earlier. Capital spending 
relative to GDP doubled to 11.5% in 2015 on the back of infrastructure investments. In contrast, 
grants dwindled from 4.1% of GD P in 2009 to 2.4% in 2015.  
1.12.   Togo's balance of payments is characterized by a structural  current account deficit 
(Table  1.2); but, after consecutive years of overall surpluses (2009 to 2011), the overall balance 
of payments posted deficits in 2012 and 2014. Thus, in WAEMU common currency terms, a surplus 
of CFAF 115 billion in 2015 followed a deficit of CFAF 76.5 billion in the previous year, owing to a 
narrowing of the current account deficit, among other factors. The rapid pace of public investment 
partly e xplains the worsening structural deficit in the current account.  
1.13.   From a level of €127.1 million in 2009, the current account d eficit grew to a peak of 
€427.9  million in 2013, driven by imports of intermediate goods and petroleum products related to 
transpo rt infrastructure works (Table 1.2).13 In 2014, current transactions generated a deficit of 
€345.1 million, an improvement of nearly €83 million on the 2013 figure. The deficit then grew by 
€70 million, to €415.5 million in 2015. This was due to a deteriora tion in the trade balance (caused 
by import growth), which was offset by an improvement in the balances of services trade and of 
primary and secondary incomes.  
Table 1.2 Balance of payments, 2009 -2016   
(€ mill ion) 
  2009  2010  2011  2012  2013  2014  2015  2016 
Current account balance  -127.1  -150.8  -216.9  -229.0  -427.9  -345.1  -415.5  -388.3  
Goods and services (net)  -355.1  -401.7  -579.6  -422.1  -644.6  -620.9  -827.8  -810.4  
 Goods (net)  -296.7  -338.4  -604.9  -434.3  -655.5  -668.3  -931.2  -918.4  
 Exports (f.o.b.)  650.0  737.1  847.9  1,022.5  1,146.3  999.3  911.2  931.5  
 Imports (f.o.b.)  946.7  1,075.5  1,453.0  1,456.7  1,801.9  1,667.6  1,842.3  1,849.8  
 Services (net)  -58.4  -63.3  25.5  12.2  11.0  47.4  103.4  107.9  
 Credit  211.3  241.8  366.0  356.3  366.0  368.5  439.6  445.3  
 Transport  65.4  98.5  171.2  161.1  174.8  167.6  183.7  n.a. 
 Travel  49.2  49.5  70.3  86.6  94.5  94.4  102.4  104.7  
 Debit  269.7  305.1  340.6  344.1  355.1  321.1  336.2  337.4  
 Transport  167.9  186.0  203.0  236.9  258.6  224.7  239.6  n.a. 
 Travel  33.8  34.7  41.3  26.1  34.0  30.8  33.6  n.a. 
Primary income  -13.7  -17.7  168.0  4.7  19.1  34.8  126.8  128.5  
 Debt interest  -10.8  -7.6  -3.0  -8.8  -10.2  -13.4  21.61 -26.8 
Secondary income  241.6  268.6  194.7  188.4  197.6  241.2  285.5  293.8  
 Public administration  58.4  75.9  62.7  64.9  64.8  63.9  68.1  70.6 
 Other sectors  183.2  192.7  132.0  123.5  132.8  177.3  217.4  223.2  
 Migrant remittances  215.9  227.3  188.6  132.0  148.3  185.2  224.2  230.0  
Capital account  97.3  1,048.1  198.9  222.9  237.2  240.1  243.0  245.3  
                                                
12 Law No.  2012-016 establishing  the Togo Revenue Authority . 
13 IMF (2015) Togo: 2015 Article IV Consultation.  Country Report No. 15/309. Viewed at: 
https://www.imf.org/external/French/pubs/ft/scr/.../cr15309f.pdf . WT/TPR/S/362 • Togo  
 
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    2009  2010  2011  2012  2013  2014  2015  2016 
Financial account  -33.5  849.9  -72.1  24.7  -250.3  14.9  -343.7  -268.8  
 Direct investment  -7.9  -36.7  385.7  232.6  -153.8  229.6  81.8  97.6 
 Portfolio investment  25.0  5.8  26.2  -0.2  59.9  104.3  -115.1  -117.4  
 Other investment  -50.6  880.7  -483.9  -207.8  -156.4  -318.8  -310.5  -248.9  
Errors and omissions (net)  4.0  8.2  -2.9  4.4  3.8  3.4  4.1  0.0 
Overall balance   7.6  55.6  51.1  -26.4  63.4  -116.6  175.3  125.8  
n.a. Not available.  
Source:  Central Bank of West African States (BCEAO).  
1.14.   Togo attained the completion point of the Heavily Indebted Poor Countries (HIPC) Initiative 
in December 2010, which contributed t o the decision to reduce its external debt by  80%. 
Outstanding external debt thus fell from US$1.7 billion in 2009 to US$622  million in 2011. Under 
the pressure of massive borrowing to finance the SCAPE, the b alance then climbed back to 
US$1.1 billion in 2 015. This represents a debt ratio of 75.4% of GDP, well above the limit of 70% 
of GDP set under the WAEMU multilateral surveillance system. Nonetheless, the IMF considers that 
the risk of external public debt distress remains moderate.14 
1.15.   Despite an anticipa ted slowdown in infrastructure investment, the Togolese economy is 
expected to grow by 5% in 2016, driven by productivity gains achieved through investments in the 
agriculture and infrastructure sectors. Growth is expected to be buoyant in the medium term,  but 
this will be conditional on keeping the public debt at a sustainable level. In the medium term, a 
national development plan should replace the SCAPE as a reference framework for development 
actions in the period 2018 -2022.  
1.3  Trade performance  
1.16.   Togo's ex ports (including re -exports) followed two contrasting trends during the period 
under review. In a first stage they almost doubled to €863.5 millio n in 2013, driven largely by 
re-exports of machinery and transport equipment, consisting mainly of drilling pl atforms used in oil 
exploration work (Table A1.1). They then fell back to reach €646.3  million in 2016.  
1.17.   The export basket became more diversified during the period under review, with a relative 
decline in traditional products such as cements and phosphates , and a larger share for cotton and 
gold (Chart 1.1). The share of agricultural products increased, while exports of manufactures and 
mining products declined relatively. However, the trend is not homogeneous within these product 
groups. Thus, the share of  hydraulic cements in total exports shrank from 23.7% in 2009 to 7.3% 
in 2016, while that of consumer goods increased from 12.8% to 19.5%.  
1.18.   WAEMU and ECOWAS countries remain the main outlets for Togolese exports, despite a 
discernible diversification into o ther markets, especially those in Asia. Between 2009 and 2016, 
the share of exports to WAEMU countries grew (from 42.7% to 55.5%), while the share of exports 
to other African countries (mainly ECOWAS members Nigeria and Ghana) declined (Chart 1.2). 
Exports  to India fell from 14.2% in 2009 to 7.7% in 2016, while the share of total exports sent to 
the European Union (EU -28) increased from 6.6% in 2009 to 19.9% in 2012, before dropping back 
to 6.4% in 2016 (Table A1.3).  
1.19.   Togo's imports fluctuated between €843 million and €1.6 billion during the period under 
review (Table A1.2). The import basket has remained rela tively stable, with roughly two thirds 
represente d by manufactured goods and one third commodities (Chart 1.1). Togo 's imports in 
2016 consisted m ainly of machinery (18.5%), chemicals (18%) and agricultural products (14.3%). 
During the period under review, Asia became Togo 's main supplier, as its share of total imports 
increased from 29.1% in 2009 to 40.5% in 2016 (Table A1.4). This growth is mainly  attributable 
to China, whose share of the total rose from 15.2% in 2009 to 28.7% in 2016. In contrast, 
Europe's share of Togo 's total imports shrank from 42.4% in 2009 to 29.1% in 2016. Imports from 
France, the second largest supplier country, accounted f or 8.9% of the total in 2016 (compared to 
11.7% in 2009). Imports from WAEMU countries (mainly Côte d'Ivoire) fluctuated around 5% of 
the total during the review period.  
                                                
14 IMF (2015) Togo: 2 015 Article IV Consultation.  Country Report No. 15/309. Viewed at: 
https://www.imf.org/external/French/pubs/ft/scr/.../cr15309f.pdf . WT/TPR/S/362 • Togo  
 
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  1.20.   Starting from a deficit in 2009, trade in services improved steadily to record a surpl us of 
€103.4 million in 2015 (Table 1.2), mainly thanks to stronger exports of air transport services in 
the first part of the period and to a reduction in imports of transport services in the last few years. 
In 2011, exports of services increased by almost 74% before stabilizing at €171.2 million, 
reflecting increased air transport services related to the activities of ASKY  Airlines.15 Service 
exports remained relatively stable between 2011 and 2014, but grew to €183.7 million in 2015, in 
line with the growth in business services, in particular technical services and other services related 
to international trade. Imported services, dominated by transport, grew gradually to €258.6 million 
in 2013 before easing slightly in 2014 and then rising again to €239.6 millio n in 2015, in the wake 
of increased demand for freight services.  
1.4  Foreign direct investment  
1.21.   During the period under review, foreign direct investment (FDI) flows entering Togo 
displayed episodes of acceleration and slowdown. Starting from a modest level i n 2009, 
FDI inflows peaked at €511.5 million in 2011, before falling to €47.5 million in 2015 (Table  1.3). 
The stock of FDI stood at €1.2 billion in 2015 (compared to €371.7 million in  2009).  
Table 1.3 Foreign direct investment, 2009 -2015  
(€ million)  
  2009  2010  2011  2012  2013  2014  2015  
Inflows  34.9  64.8  511.5  94.6  138.2  40.7  47.5  
Outflows  26.9  28.1  762.4  327.1  -15.6  270.2  178.9  
Inward stock  371.7  427.0  870.0  1,057.0  1,212.7  1,105.6  1,232.6  
Outward stock  68.5  95.0  797.2  1,215.4  1,213.2  1,316.2  1,587.4  
Source:  Online information from UNCTADSTAT, v iewed at : http://unctadstat.unctad.org ; and information 
provided by the Togolese authorities.  
1.22.   The main beneficiary secto rs of FDI are the manufacturing and extractive industries, 
commerce, telecommunications, and the financial sector. The investment projects included the 
construction of a third quay, a container terminal and a new sheltered dock in the Autonomous 
Port of Lo mé; the construction of a 100 MW capacity power plant; expansion of the Lomé 
International Airport; and the renovation of several hotels (Hôtel du 2 Février and Sarakawa Hotel 
in particular). France, the United States and China are the main sources of FDI in Togo.  
                                                
15 Founded in 2007, the private regional ca rrier, ASKY Airlines, set up its headquarters in Togo and 
started operations in 2010.  WT/TPR/S/362 • Togo  
 
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  Chart 1.1 Structure of merchandise trade, 2009 and 2016  
2009 2016
Exports
Other semi -
finished products 
2,3%
Manufactures
59.5%
Total:  €460.8 million Total:  €646.3 million
Imports
Iron and steel
4.2%Transport equipment 
6.1%
Manufactures
69,1%Machinery
18.8%
Other semi -
finished 
products 11.4%Machinery 
18.5%Non-alcoholic 
beverages 5.4%
Chemicals
18.0%Iron and steel
4.7%Manufactures
68.2%
Total:  €843.1 million Total:  €1,551.0 millionManufactures
55.7%
Hydraulic
cements 7.5%
Textiles and 
clothing
6.5% Chemicals
11.6%
Other consumer 
goods 4.2%Iron and steel
6.6%Consumer 
goods
19.5%
Transport equipment 
7.7%
Iron and steel
2.8%
Textiles and
clothing
7.6%Chemicals
12.7%
Other consumer goods 
4.3%Consumer goods
12.2%
Chemicals
16.8%Other  extractive 
industries
0.8%Agriculture
14.3%Agriculture
14.1%Transport equipment 
10.8%Hydraulic
cements
23.7%Other semi -
finished products  
0.8%Agriculture
19.3%Agriculture
27.5% Machinery and transport 
equipment  
3.2%
Fuels
13.5%Fuels
13.6%
Other extractive 
industries  3.2%Other semi -finished 
products 7.5%Other extractive 
industries
2.0%Other 
agricultural 
products 14.9%Cotton
7.2%Gold  0.7%
Other extractive 
industries
6.4%Other 
agricultural 
products
16.7%Cotton  2.6%Gold 3.5%
Phosphates
11.4%Phosphates
14.1%Machinery 4.7%
Other 1.0%
 
Source:  WTO Secretariat calculations based on UNSD, Comtrade database (SITC Rev.3).  WT/TPR/S/362 • Togo  
 
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  Chart 1.2 Direction of merchandise trade, 2009 and 2016  
2009 2016
Exports
Africa
excluding 
WAEMU
29.9%
Total:   €460.8 million Total:  €646.3 million
Imports
Other
3.8%WAEMU
5.3%
America
8.5%
WAEMU
5.2%EU-28
29.1%Other
7.0%
America
4.8%
Total:   €843.3 million Total:   €1,551.0 millionOther WAEMU
1.1%
Other Africa
3.6%Other Asia
11.3%EU-28
6.6%India
14.2%
EU-28
6.4%Nigeria  4.3%
Japan
4.2%China
15.2%Other
7.1%
Niger
7.1%Other  1.8%Ghana
15.8%
Other Asia
7.6%Other 
Africa  
5.0%
Niger
7.5%Nigeria
9.2%
Burkina Faso
14.3%Benin
13.9%Other Asia
4.8%Ghana  4.8%
Other Asia
9.1%
Other Africa
10.2%Other Africa
4.9%
Burkina Faso
16.0%Other WAEMU
1.3%
Asia
40.5%Asia
29.1%Asia
16.8%
EU-28
40.4%Benin
17.6%
South Africa 
4.9%India
7.7%
China
28.7%WAEMU
42.7%WAEMU
55.5%
Africa
15.6%
Africa
13.6%Asia
18.9%Africa
excluding 
WAEMU
14.1%
Other EU -28
10.9%
Other EU -28
12.1%France
11.7%
Belgium
3.8%France
8.9%
Belgium
3.9%Netherlands
5.9%Finland
8.0%Netherlands
4.3%Mali
3.2%Côte d'Ivoire
2.8%Mali
7.3%Côte d'Ivoire
6.1%
Middle East
2.6%Japan
2.7%
Middle East
4.9%
 
Source:  WTO Secretariat calculations based on UNSD, Comtrade database (SITC Rev.3).  WT/TPR/S/362 • Togo  
 
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  2  TRADE AND INVESTMENT  REGIMES  
2.1  Overview  
2.1.  Togo's current Constitution was adopted by referendum in 1992 and last revised in 2007 .1 
Under the Constitution, the Republic of Togo is organized into decentralized local authorities, 
comprising communes, prefectures and regions, which are in principle endowed with legal 
personality and financial autonomy, and freely administered.2 The dec entralized authorities are not 
yet operational. A local authority support fund was set up in 20113 but has not yet come on 
stream. The most recent local elections date back to 1987, and the next are set for 2018, 
according to a roadmap for decentralization  and local elections adopted in 2016.  
2.2.  Executive power is vested in the President of the Republic. He is elected by direct and secret 
universal suffrage under a first -past-the-post system, for a renewable five -year term.4 The latest 
presidential elections t ook place in April  2015. The President of the Republic appoints the 
Prime  Minister and, at the latter's proposal, the other members of the Government.  
2.3.  Under the Constitution, legislative power is exercised by a bicameral parliament comprising 
the National Assembly and the Senate. The Senate is not yet in place, however. Deputies are 
elected by direct universal suffrage for five -year terms of office. The parliamentary elections of 
July 2013 brought the number of sitting deputies in the National Assembly to 9 1 (as against 
81 previously). The power to initiate proposals and draft laws rests with the deputies and the 
Government. No measures are implemented by ordinance.  
2.4.  Once passed by the Parliament, laws take effect upon promulgation by the President of the 
Republic and publication in the Official Journal. In principle, all acts (laws, ordinances, decrees, 
orders, decisions, and land title registration applications) must be published in the Official Journal.5 
2.5.  The Supreme Court is the highest jurisdiction in judi cial and administrative proceedings. It 
comprises the judicial chamber and the administrative chamber. The judicial system also includes 
two courts of appeal and 30 courts of first instance. Togo does not have any courts dedicated to 
commercial disputes, w hich are heard by the commercial chambers of the various jurisdictions. 
The Constitutional Court is the highest jurisdiction in constitutional matters. It is the authority that 
regulates the functioning of governmental institutions and activities. Its deci sions are final.  
2.6.  The Court of Arbitration of Togo (CATO) was set up in November  2011. It is dedicated to 
commercial arbitration, mediation and conciliation. In 2014 the Court of Lomé and the 
Bar Association signed a protocol designed to regulate procedures  for disputes brought before the 
Court's commercial chambers, in particular by reducing time -frames and limiting the number of 
referrals possible. The average time -frame for the handling of disputes has thus been reduced 
from 300 to 90 days.  
2.7.  The implementa tion, between 2014 and 2016, of a project to strengthen the capacities of 
commercial chambers has helped to improve the conditions for the settlement of commercial 
disputes in Lomé.6 The project has made it possible to operationalize the three chambers tha t deal 
exclusively with commercial disputes, thus significantly reducing the waiting time for hearings. 
According to the authorities, the average has been reduced from 300 to about 100  days.  
2.8.  The Constitution takes precedence over all domestic legislation. Next in the hierarchy are 
laws, decrees, orders, legal precedent, circulars and custom. International treaties and 
agreements are negotiated and ratified by the President of the Republic. Trade agreements and 
those relating, among other things, to internat ional organizations can only be ratified by law. Once 
ratified or adopted and published, international agreements and treaties take precedence over 
                                                
1 Law No.  2007-008 of 7  February  2007 amending Article 52(1) of the Constitution.  
2 Law No.  2007-011 of 13  March  2007 on decentralization and local freedoms.  
3 Decree No.  2011-179/PR of 14  November  2011 setting out the procedures for the organization and 
functioning of the support fund for local authorities.  
4 The President of the Republic is elected by a majority vote in a single round of balloting.  
5 The archives of the Official Journal are available online. Viewed at: http://www.legitogo.gouv.tg . 
6 Project to strengthen the capacity of the commercial chambers of the Court of First Instance and the 
Court of Appeal of Lomé (PRCTP ICA). WT/TPR/S/362 • Togo  
 
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  domestic laws (provided that they are implemented by the other parties). Provisions of the 
WTO Agreements ca n therefore be cited directly before national courts.  
2.9.  In addition to community texts (common report, section 2.2), during the period under review 
Togo adopted or amended several of its laws on trade and/or investment, in particular the Water 
Code (2010 ); the Customs Code (2014); the Investment Code (2012); and legislation on 
government procurement (2009), the banking sector (2009), the withdrawal of the State from 
State -owned enterprises (2010), industrial free zones (2011) and electronic communications 
(2013). 
2.2  Trade policy objectives and formulation  
2.10.   The design, evaluation and implementation of trade policy falls mainly within the remit of 
the Ministry of Trade and Private Sector Promotion.7 The Ministries responsible, among other 
things, for the economy, fi nance, agriculture and transport also play a significant role through their 
respective areas of competence. The Ministry responsible for trade is also supported by a number 
of structures, in particular the Company Formalities Centre (CFE); the Togolese Cen ter for 
Exhibitions and Fairs (CETEF); Togo's single window for foreign trade (SEGUCE Togo); the 
Committee for Monitoring Price Trends in Petroleum Products (CSFPP) and the Coordinating 
Committee for the Coffee and Cocoa Subsectors (CCFCC). The Chamber of Commerce and 
Industry of Togo (CCIT) is the main company support structure.  
2.11.   A National Committee for International Trade Negotiations (CNCI) that includes private 
sector and civil society representatives was set up in 2009.8 Among other things, its mission  is to 
help set negotiating objectives, formulate national positions and periodically assess the application 
of agreements and their impacts on the economy. The Committee is organized into subcommittees 
responsible for different specific areas (agricultura l products and animal resources; 
non-agricultural products; services; trade -related aspects of intellectual property rights; EPAs, the 
AGOA and aid  for trade).  
2.12.   Togo's trade policy falls into the framework of regional economic integration within the 
WAEMU a nd ECOWAS (common report, section 2). It is in line with the Government's vision of 
making Togo an emerging country by 2030. Against this backdrop, it aims to position the country 
as a trade and transit platform in the subregion. This policy is based on th e following pillars: 
promotion of domestic trade and monitoring of compliance with the rules of competition; 
promotion of Togolese exports; strengthening of supply channels to the Togolese economy; 
promotion of entrepreneurship in the trade sector; and add ing value to goods and services of 
Togolese origin.  
2.13.   The Government means to set up an efficient legal and institutional framework to enable 
distribution, import and export activities to meet the needs of consumers and enhance the 
competitiveness of enterpr ises.9 The specific objectives are to: (a) ensure regular supplies of mass 
consumption goods to the domestic market and the maintena nce of healthy competition; 
(b) diversify exports through a strategy of product -market pairing, and enhance existing export 
sectors; (c) optimize supplies to the economy and boost the competitiven ess of enterprises; 
(d) promote commercial sector enterprises by endowing them with modern international trade 
tools and technologies; (e) support other sectors of the economy by contr ibuting added value to 
them through the marketing of their products and services; and (f) provide a framework for 
Government and private sector exchange and involvement, making it possible to take account of 
the concerns of the private sector and effect re forms to improve the business climate, among 
other things.  
2.14.   There are some Government/private sector coordination mechanisms in Togo, though most 
of them are facing operational difficulties. Studies are under way with a view to giving fresh 
impetus to the G overnment -Private Sector Coordination Unit set up in 2001. The 
customs/employers and taxation/employers mixed commissions operated for a time and are to be 
                                                
7 The industry and tourism portfolios were attached to the Ministry in 2015 and again separated from it 
in March  2017.  
8 Decree No.  2009-063/PR establishing the National Committee for International Trade Negotiations.  
9 Republic of Togo (2013) , Strategy for Accelerated Growth and Employment Promotion, 2013 -2017.  WT/TPR/S/362 • Togo  
 
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  merged with the setting up of the Togo Revenue Authority (OTR). Other bodies include the 
National Co uncil for Social Dialogue and the OHADA National Commission.  
2.3  Trade agreements and arrangements  
2.3.1   Relations with the World Trade Organization  
2.15.   Having been a GATT Contracting Party since 1964, Togo became a WTO Member on 
31 May 1995. It is classified as a least  developed country (LDC) in the WTO and is therefore 
eligible under the Enhanced Integrated Framework (EIF). Togo is not a member of any of the 
plurilateral agreements concluded under WTO auspices. It accords at least MFN treatment to all its 
trading partn ers. Togo has never  been a participant in or third party to any trade dispute.  
2.16.   Togo is fairly active as regards WTO notifications, and submitted almost 50 notifications 
during the period under review (Table 2.1).  
Table 2.1 Recent notifications to the WTO, by field, 2009 -2016  
Agreement/field  
(number of notifications)  Most recent notification  Year 
Agreement on Agriculture (8)  Export subsidies ( G/AG/N/TGO/7 ) 2016 
Domestic support ( G/AG/N/TGO/8 ) 2016 
Anti-Dumping Agreement (1)  Article 18.5 – Laws and regulations ( G/ADP/N/1/TGO/1 ) 2012 
General Agreement on Trade in 
Services (17)  Contact and enquiry points (S/ENQ/78/Rev.15)  2015 
Article III:3 (S/C/N/731)  2014 
Article VII:4 (S/C/N/672)  2012 
Article XVII of t he GATT 1994 – 
State trading (4)  Article XVII:4(a) and paragraph 1 of the Understanding on the 
interpretation of Article XVII – New and full notification  
G/STR/N/1/TGO, G/STR/N/4/TGO, G/STR/N/7/TGO, 
G/STR/N/10/TGO, G/STR/N/11/TGO, G/STR/N/12/TGO )  2014 
Agreement on Preshipment 
Inspection (1)  Article 5 (G/PSI/N/1/Add.16)  2012 
Agreement on Subsidies and 
Countervailing Measures (3)  Article 32.6 – Laws and regulations ( G/SCM/N/1/TGO/1 ) 2011 
Article XVI:1 of the GATT and Article 25 of the Agreement – 
New and full notification ( G/SCM/N/220/TGO, 
G/SCM/N/253/TGO)  2013 
Article 32:6 of the Agreement – Notification of laws and 
regulations ( G/SCM/N/1/TGO/1 ) 2011 
Agreement on Trade -Related 
Investment Measures (1)  Article 6.2 – Publications in which TRIMs may be fo und 2013 
Agreement on the Application of 
Sanitary and Phytosanitary 
Measures (7)  Animal food products and food products of animal origin 
(G/SPS/N/TGO/6, G/SPS/N/TGO/7 ) 2016 
Live animals ( G/SPS/N/TGO/2 ) 2015 
Establishments that process and package fish ery products 
(G/SPS/N/TGO/3 ) 2015 
Technical requirements applicable to fishing vessels other than 
artisanal fishing vessels ( G/SPS/N/TGO/4 ) 2015 
Food additives, other than colouring matter and sweeteners 
(G/SPS/N/TGO/5 ) 2015 
Refined oils and wheat fl our (G/SPS/N/TGO/1 ) 2015 
Agreement on Technical Barriers 
to Trade (2)  Plastic bags and packaging ( G/TBT/N/TGO/2 ) 2012 
Reinforcing bars ( G/TBT/N/TGO/1 ) 2011 
Agreement on Import Licensing 
Procedures (3)  Articles 1:4(a) and/or 8:2(b) ( G/LIC/N/1/TGO/3)  2013 
Article 7.3 ( G/LIC/N/3/TGO/2 ) 2011 
TRIPS Agreement (1)  Article 69 of the TRIPS Agreement – Contact points 
(IP/N/3/TGO/1 ) 2012 
Agreement on Rules of Origin (1)  Article 5 and paragraph 4 of Annex II of the Agreement on Rules 
of Origin (G/RO/N/70)  2011 
Agreement on Safeguards (1)  Laws, regulations and administrative procedures 
(G/SG/N/1/TGO/1 ) 2012 
Goods schedules (1)  Schedule CXXV – Invocation of paragraph 5 of Article XXVIII 
(G/MA/308 ) 2014 
Source: WTO online documents. Viewed at: https://docsonline.wto.org . WT/TPR/S/362 • Togo  
 
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  2.17.   Togo's participation in technical assistance activities increased considerably during the 
period under review, moving from seven activities in 2009 to over 100 in 2016.10 Activities have 
covered cross -cutting aspects of international trade (32.1% of activities) as well as specific areas 
such as market access for non -agricultural products (9.4%); trade -related aspects of intellectual 
property rights (9.1%); and agriculture (4.3%). A new WTO Reference Centre  was set up in the 
Ministry responsible for trade in May  2012.  
2.18.   Togo joined the Enhanced Integrated Framework in 2006. The findings of the 2010 
Diagnostic Trade Integration Study (DTIS) were incorporated into the Second Policy Reduction 
Strategy Paper (PRSP  II). A  paper on national commercial development was also adopted in 
October  2011.  
2.19.   Under the DTIS Action Matrix, the soybean value chain has been assigned priority. 
Implementing the project in the sector has helped to boost soybean output as well as the qu ality 
of soybean intended for export, and allowed for producers to become organized into the 
Interprofessional committee of grain farmers (CIC). For EIF phase 2, Togo is continuing along the 
same line of action with the May  2015 launch of a project for the  strengthening of productive and 
commercial capacity in the soybean sector.11 
2.3.2   Regional and preferential agreements  
2.20.   Togo is a member of several regional trade groupings, including the West African Economic 
and Monetary Union (WAEMU), the African Union and th e Economic Community of West African 
States (common report, section 2). Togo is also granted trade preferences by the European Union 
and the United States (common report, section 2).  
2.4  Investment regime  
2.4.1   Overview  
2.21.   Business law in Togo is governed mainly by sup ranational provisions, in particular those of 
OHADA, WAEMU and ECOWAS, as well as the international agreements to which Togo is party12 
(common report, section 2.4). During the period under review Togo undertook numerous reforms, 
more specifically the adopt ion of a new investment code and the amendment of the law on free 
zones. These measures helped to improve the business climate, thereby positioning the country in 
150th place (compared to 166th in 2008) in the World Bank's Ease of Doing Business Rankings.13 
2.22.   Togo is a party to the United Nations Convention against Corruption (ratified in 2005); the 
African Union Convention on Preventing and Combating Corruption (ratified in 2009); and the 
ECOWAS protocol on corruption (ratified in 2009). A High Authority on P reventing and Combating 
Corruption and related offences (HALCIA) was created in 201514 and began operating in 
January  2017.  
2.23.   The main formalities relating to business start -ups and the associated fees are laid out in 
Table 2.2. In 2014, the authorities took steps to facilitate the business creation process. Those 
actions include recognizing the Internet site of the Company Formalities Centre (CFE) as a medium 
for legal notices; abolishing the economic operator card; and transferring the formalities for the 
registration of articles of incorporation to the CFE, which now operates as a single window for all 
business start -up formalities.  
                                                
10 Global Trade -Related Technical Assistance Database (GTAD). Viewed at: 
http://gtad.wto.org/index.aspx?lg=fr . 
11 Project for the strengthenin g of the productive and commercial capacity of the soybean value chain in 
Togo.  
12 The main ones are: the Multilateral Investment Guarantee Agency (MIGA) and the International 
Centre for Settlement of Investment Disputes (ICSID) convention.  
13 Online informa tion from the World Bank, viewed at: http://www.doingbusiness.org . 
14 Law No.  2015-006 establishing the High Authority on Preventing and Combating Corruption and 
related offences.  WT/TPR/S/362 • Togo  
 
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  Table 2.2 Business start -up formalities and fees  
Formality  Responsible administr ation  Fee 
Search for previous 
registrations/protection of the trade 
name  National Institute for Industrial Property 
and Technology  CFAF 5,000  
Enrolment in the Trade and Personal 
Property Credit Register/publication in 
the Official Journal  Registry of th e Court of First Instance of 
Lomé  CFAF 8,250 (CFAF 5,400 
for natural persons)  
Publication  Business Formalities Centre  CFAF 5,000  
Declaration of establishment  Togo Revenue Authority  CFAF 24,600 
(non-ECOWAS: 
CFAF 31,400 ) 
Registration  National Social Sec urity Fund/ Inspectorate 
of Work and Social Legislation  Free of cost  
Source:  Information provided by the Togolese authorities.  
2.24.   Upon completion of the formalities, the CFE issues a single business start -up card containing 
the company registration number in the Trade and Personal Property Credit Register and the 
national social security registration number. In addition to the fees of the various bodies involved 
in the process, the CFE fee is CFAF 25,000 (CFAF 20,000 for ECOWAS citizens). The single 
busines s start -up card is valid for five years and renewable upon payment of a fee of CFAF 15,000 
(CFAF 10,000 for ECOWAS citizens).  
2.25.   Corporate taxation is regulated by the General Tax Code, as amended or supplemented 
annually by the finance laws. Depending on the ir turnover, size and legal form, enterprises may be 
subject to one of the three following fiscal regimes: the single business tax regime (TPU) for 
craftspeople and informal sector enterprises with a turnover of less than CFAF 10  million 
(CFAF  30 million f or supply or production companies); the simplified tax regime for enterprises 
with an annual turnover falling between CFAF 30  million and CFAF 100  million; and the régime réel 
normal  (standard tax regime, based on actual income), for companies with a turno ver in excess of 
CFAF 100  million.  
2.26.   Under the standard tax regime, companies are subject to corporation tax at a rate of 37% 
(Table 2.3). For companies under the flat -rate regime, the TPU frees them from other types of 
taxes such as personal income tax (IRP P), the business tax, the employer's share of the payroll 
tax, and VAT.  
Table 2.3 Main taxes and charges applicable to economic operators, 2016  
Levy  Tax base and rate  Types of economic operator 
or activity  
Direct taxation  
Personal income tax 
(IRPP)  Progressive rate structure, ranging from 4% 
(minimum income) to 45% (maximum income)  
Total net personal income:  Natural persons  
Corporation tax (IS)  37% of turnover (30% of turnover for industrial 
companies)  Enterprises subject to the 
standard tax regime  
Single business tax (TPU)  Activities based on permanent premises:  
 2.5% of turnover for production and/or 
commercial activities  
 8.5% of turnover for services provided  
Itinerant activities: specific rate dependi ng on the 
mode of transport  Enterprises under the flat -rate 
regime (which releases them 
from other taxes: IRPP, IS, 
employer's payroll tax share)  
Minimum flat -rate tax 
(IMF)  Depending on turnover, between CFAF  50,000 
and CFAF 200  million  Operators subjec t to 
corporation tax (IS) or personal 
income tax (IRPP)  
Tax on investment income 
(IRCM)  Gross amount of distributed income:  
 Natural persons : 10% 
 Legal persons : 15% Payment of dividends, 
attendance fees, and other 
income from stocks, shares and 
bonds  WT/TPR/S/362 • Togo  
 
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  Levy  Tax base and rate  Types of economic operator 
or activity  
Payroll tax  7% of the payroll (employer's share)  All operators, except for those 
subject to the TPU  
Supplementary payroll tax 
(TCS)  25% of the IRPP (minimum of CFAF 6,000 and 
maximum of CFAF 200,000)  Taxpayers subject to IRPP  
Business tax ( patente )   0.2% to 1% of turnover (or of product value) 
depending on the branch of activity  
 2% to 6% of the rental value of premises, land 
and depots  Self-employed natural or legal 
persons  
Tax on road hauliers' 
income (IRTR)  Assessed upon registration of any motorized 
vehicle intended for the commercial transport of 
persons or goods  Operators with a turnover of 
less than CFAF 30  million, that 
do not keep regular accounts  
Property tax   12.5% of the rental value, for developed 
properties  
 2% of the market value, for undevelope d 
properties  Properties leased for 
professional use  
Indirect taxation  
Value added tax 
(section  3.1.5)  Single rate of 18% of the pre -tax value of the 
good or service provided  Delivery of goods and services  
Excise duty 
(section  3.1.5)  1% to 15% of the ex -factory price excluding VAT 
or of the c.i.f. value (specific rates for petroleum 
products)  Delivery or import of taxable 
products  
Tax on financial activities  10% of gross profits on financial and banking 
operations  Banking or financial activities,  
trade in securities and money  
Tax on insurance 
agreements  Varying according to premium and type of 
insurance  Signing of an insurance 
agreement  
Other indirect duties and taxes  
Tax on proceeds from 
gaming  5% of turnover or of gross receipts from all 
games  20% allocated to local 
authorities  
Tax on shows and 
automatic devices  Shows in the commune of Lomé: 20% of turnover 
(10% for the other communes)  Transferred to local authorities  
Registration fees and 
stamp duty  Fixed, proportional or progressive dependin g on 
the nature of the documents and transfers or the 
formalities  Documents, transfers, papers 
that will become part of civil 
records and court documents  
Source:  Information provided by the Togolese authorities.  
2.27.   Under certain conditions, companies set up  in Togo may be approved under the Investment 
Code or the free zone regime. They can then obtain tax and customs advantages . 
2.28.   Togo has bilateral investment agreements with Germany and Switzerland. Agreements have 
been signed with Tunisia (in 1987) and the B elgium -Luxembourg Economic Union (2009) but are 
not in effect.15 Togo has double -taxation agreements with France and Tunisia.  
2.4.2   Investment Code  
2.29.   Togo adopted a new Investment Code in 2012, but it has not yet entered into force.16 
Among other things, the Code ai ms to: encourage the creation of sk illed employment and high 
value added activities; foment the use of local natural resources and raw materials; develop the 
intangible economy; develop exports; and promote decentralized economic activity. With the 2012 
revision, the scope of the Code was extended to encompass services provided in sectors such as 
health, education and training, assembly and maintenance of industrial equipment, and 
information and communication technologies. The Code does not apply to transp ort, construction 
and public works or to free zone enterprises.  
                                                
15 Online information from UNCTAD , viewed at: 
http://investmentpolicyhub.unctad.org/IIA/CountryBits/209#iiaInnerMenu . 
16 Law No.  2012-001 establishing the Investment Code in the Republic of Togo.  WT/TPR/S/362 • Togo  
 
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  2.30.   The Code guarantees equal treatment of and non -discrimination between domestic and 
foreign investors. It also guarantees access to rights pertaining to ownership, concessions and 
administrativ e approvals and participation in government procurement. The freedom to transfer 
capital and remuneration is guaranteed, subject to the foreign exchange regulations in force.  
2.31.   The Investment Code is administered by the National Agency for the Promotion of 
Investment and the Free Zone (API -ZF), which is empowered to issue the requisite approval (or 
register the declaration). The benefits accorded under the Investment Code are reserved for 
investments of at least CFAF  50 million. Besides, the investor must und ertake to reserve most of 
the permanent jobs, as a matter of priority, for Togolese nationals.  
2.32.   Companies approved under the Investment Code are eligible for numerous tax and customs 
advantages (Table 2.4). Accordingly, the Code distinguishes between the de claration regime 
applicable to investments of CFAF 600  million or less, and the approval regime, for investments 
higher than CFAF 600  million. Depending on the case, all eligible investors must make a 
declaration or submit an application for approval to th e API -ZF. The Agency issues certification 
containing, in particular, the list of advantages accorded and the agreed launch dates for the 
start-up and operational periods. At all events, the start -up period may not exceed 24 months for 
enterprises approved under the declaration regime, and 36 months for enterprises under the 
approval regime.  
Table 2.4 Overview of concessions under the Investment Code  
 Concession  Some conditions and restrictions  
Customs duties  Total exemption for new materials 
and equipment, and partial 
exemption (single 5% rate) for used 
materials   During the start -up phase only  
 Subject to a cap of 10% of the c.i.f. value of 
the equipment (15% for the approval regime)  
VAT and advance 
corporate a nd income 
tax payments  Total exemption for imports of 
materials and equipment   During the start -up phase only  
 Subject to a cap of 10% of the c.i.f. value of 
the equipment (15% for the approval regime)  
Corporation tax  Total exemption  Start-up phase  
Deduction of 40 to 50% of capital 
expenditure from the IS tax base  For the first five years of the operational phase  
A 2% to 5% IS reduction  At least 20 employees  
A 5% IS reduction  At least 25% of turnover comes from exports  
Minimum flat -rate tax 
(IMF)  Total exemption from the IMF  Start-up phase  
30% reduction of the IMF  Operational phase  
Property tax  Total exemption  Start-up phase  
Reduction of 30%  Operational phase  
Business tax  Total exemption  Start-up phase  
Reduction of 30% for three to 
nine years Depending on the investment zone or use of local 
raw materials (at least 80%)  
 Reduction of 5% for five years  Use of intellectual property  
Payroll tax  Reduced 2% rate on wages of new 
jobs  
Residence permits  A 50% reduction in the costs of 
obtaining residence permits for 
foreign salaried employees  Training/recruitment/promotion of an equal 
number of T ogolese nationals within a 
four-year period  
Source:  Law No.  2012-001 establishing the Investment Code in the Republic of Togo.  
2.4.3   Free zone regime  
2.33.   As at 3 1 December  2015, the Togolese free zone comprised 63 active companies 
(Table  2.6). Despite the grant of new approvals, the turnover of companies operating in free zones 
did not show any particular pattern of increase during the period of this review. Betwe en 2009 and 
2015, the total value of imports by companies set up in free zones increased from 
CFAF 70.2 million to CFAF 168.1  million. Local purchases virtually stagnated and have remained 
below the CFAF 23  million mark. Most of the free zone companies are  in the clothing and textiles, 
plastics and agro -industry sectors; the free zones are mainly concentrated in the port area.  WT/TPR/S/362 • Togo  
 
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  Table 2.5 Activities of free zone companies, 2009 -2015  
 2009  2010  2011  2012  2013  2014  2015  
 (Number ) 
New approvals  12 8 12 15 12 6 7 
Active companies  57 62 64 62 66 63 63 
Local jobs created  9,087  10,516  11,116  12,987  13,511  15,116  14,498  
 (CFAF billion ) 
Cumulative investment  126.4  145.9  161.3  187.4  255.1  191.7  210.9  
Imports  70.2 102.3 132 160.1  139.3  148.7  168.1  
Local purchases  15.3 14.1 22.0 22.5 18.3 18.9 16.3 
Turnover  171.1  191.8  243.6  250.1  235.2  215.1  235.1  
Added value  47.9 53.8 65.4 60.4 n.a. n.a. 23.9 
Exports  158.2  174.0  221.9  223.7  211.9  189.6  210.5  
Local sales  12.9 17.8 21.8 26.4 23.4 25.5 24.5 
n.a. Not available.  
Source:  Information provided by the Free Zone Authority (SAZOF).  
2.34.   Togo's free zone policy aims, among other things, to stimulate economic and industrial 
development; promote exports and create jobs; encourage t he use of local raw materials; improve 
the business climate; and promote Togo as an investment destination. In 2011, Togo amended its 
legislation, inter alia,  so as to shorten the duration of the tax breaks.17 
2.35.   The free zone regime is reserved mainly for ent erprises that employ a high proportion of 
Togolese workers; enterprises geared towards the use of local raw materials, those using 
cutting -edge technology; those engaging in international subcontracting; service provision 
enterprises; and export -oriented t echnopoles focused on research and technological innovation.18 
To qualify, an enterprise must specifically guarantee that it will export its entire output, and must 
reserve permanent jobs for Togolese nationals as a matter of priority. In practice, it may s ell up to 
30% of its output on the domestic market. A company established in the national customs territory 
may obtain approval under the free zone regime if at least 65% of its sales have been exported 
during the two years immediately preceding the grant of approval.  
2.36.   A developer wishing to set up business in a free zone must obtain approval from the API -ZF 
before embarking on any business start -up formalities. Provisional  approval is granted within 
one month upon payment of a CFAF 500,000 fee. After studyi ng the application for approval, the 
API-ZF may issue the enterprise with an Exporting Enterprise Certificate. Free zone developers are 
subject to the same regime as free zone enterprises.  
2.37.   Enterprises admitted to the free zone regime are subject to a set a nnual fee of 0.1% of the 
value of goods and services exported or sold on the domestic market. They must also pay a 
monthly contribution of CFAF 50,000 intended for the customs administration.  
2.38.   Free zone companies enjoy exemptions or reduced rates in respect  of customs duty and 
certain taxes (Table 2.7). Incentives are also available to encourage the creation of free zones 
outside the maritime region. Hence, companies located in a free zone in the Plateaux Region enjoy 
ten years' full exemption from corporati on tax (or from the minimum flat -rate tax), and are 
assessed payroll tax at a reduced rate of 1% for the first seven years of operation. For enterprises 
in free zones set up in the other regions19, the duration of total exemption from corporation tax is 
15 years, while that of the reduced payroll tax rate is ten years. Beyond these time -frames, the 
general advantages apply.  
                                                
17 Law No.  89-14 of 18  September  1989, as revised by Law No.  2011-018 of 24  June 2011 on industrial 
free zone status.  
18 Enterprises engaged in mining, cotton ginning, international trading and brokerage as well as 
telecommunications are not eligible for free z one status.  
19 These are the Plateaux  Region , Kara Region and Savannah Region.  WT/TPR/S/362 • Togo  
 
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  Table 2.6 Incentives for companies accorded free zone status  
Type of duty or tax  Nature o f the concession  
Customs duty  Total exemption on the equipment and products needed for the enterprise to 
function, and a reduced rate on commercial vehicles  
Corporation tax/IMF  Total exemption for the first five years and a reduced rate thereafter  
IRCM  Total exemption for the first five years and 50% of the amount payable from the 
6th to the 10th year  
Payroll tax  Rate reduced to 1% or 2% of the payroll according to region, for the life of the 
enterprise, depending on location  
Business tax and propert y 
tax Total exemption for the first five years and a reduced rate thereafter  
Value added tax  Total exemption for works and services performed on behalf of the enterprise  
Source:  Law No.  2011-018 of 24  June 2011 on industrial free zone status.  
2.39.   Free zone enterprises are free to produce power for their own consumption and to acquire 
their own telecommunications network. They enjoy preferential tariffs on port services as well as 
telecommunication, electricity and water supply services and may import petrole um products for 
their own use entirely free of duty and taxes. They may sell up to 30% of their output on the 
domestic market, subject to the payment of the applicable duty and taxes. Sales to other countries 
in the subregion are subject to the payment of the duty and taxes applicable to third -country 
goods entering the community.  WT/TPR/S/362 • Togo  
 
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  3  TRADE POLICIES AND P RACTICES BY MEASURE  
3.1  Measures directly affecting imports  
3.1.1   Customs procedures, valuation and requirements  
3.1.  The Togo Revenue Authority (OTR) has been in charge o f collecting taxes, levies and customs 
duties since 2014. The Authority was created by the merger of two different financial authorities, 
namely, the former Directorate -General of Customs and Government Affairs and 
Directorate -General of Taxation. Under th e supervision of the OTR's Commissioner -General, the 
Customs and Indirect Taxation Commission (CDDI) has responsibility, inter alia , for implementing 
customs legislation, regulations and procedures. The other major institutions present at the border 
are: t he phytosanitary services, the plant protection services, the health services, the narcotics 
services, the police, the gendarmerie and the army.  
3.2.  In addition to the formalities for setting up businesses (section 2.4.2), acting as an importer 
or exporter for  commercial purposes requires an importers'/exporters' and shippers' card, issued 
by the Foreign Trade Directorate (Ministry responsible for trade) and valid for one year. The fees 
for obtaining the card or for its annual renewal are CFAF  38,500 (with a re duced rate of 
CFAF 15,000 for Togolese nationals or ECOWAS citizens).  
3.3.  The following documents are required for customs clearance of goods: the invoice; the 
packing list; the bill of lading; the electronic cargo tracking note (BESC); and the verification 
certificate issued by the company responsible for inspecting th e goods at destination 
(section  3.1.2). Other documents such as a certificate of origin or a sanitary or phytosanitary 
certificate may be required when necessary.  
3.4.  The customs completed the transf er of its computer system to ASYCUDA World in 2014 and 
by the end of December  2016 all offices involved in customs clearance had been computerized. 
The customs computer system is also connected to the single window for foreign trade and to the 
key actors i nvolved in the customs clearance of goods. All customs clearance procedures have 
therefore been computerized (from customs declarations up to release) and transmission of 
documents can be paperless.  
3.5.  Risk management is carried out through an automatic selec tion mechanism for declarations 
comprising four channels: green (good for release); blue (deferred inspection after release of the 
goods); yellow (inspection of documents); and red (inspection of documents and physical 
inspection of the goods). The main se lectivity criteria concern the origin of the goods, the customs 
procedure, the tariff heading, the reputation of the importer and the mode of transport used. On 
average, around 70% of freight goes through the red channel. In addition to the selectivity 
criteria, consignments of goods destined for release for consumption usually have to be scanned; 
scanning fees are CFAF  10,000 for vehicles and CFAF  50,000 for containers.  
3.6.  During the review period, Togo reformed its customs administration, resulting, inter al ia, in 
the adoption of a new Customs Code in 2014.1 Among other things, the new Code confirms Togo's 
adoption of the ECOWAS common external tariff; computerization of customs clearance procedure; 
the possibility of advance clearance; counterfeiting or pira cy violations become a customs offence; 
the introduction of channels for appeals if there is a dispute with the customs; and the inclusion of 
offences under the foreign currency legislation. Togo acceded to the Revised Kyoto Convention in 
June 2014.  
3.7.  Togo r atified the WTO Agreement on Trade Facilitation (ATF) in 2015, but has not yet notified 
its category A measures. The measures were categorized in 2014 but are being updated. A 
National Trade Facilitation Committee (CNFE) started to operate in December  2016.2 
                                                
1 Law No.  2014-003 of 28  April 2014 containing the Customs Code. Viewed at: 
https://www.otr.tg/index.php/fr/documentation/sur -la-douane -togolaise/42 -nouveau -code-des-douanes -
edition -2014/file.html . 
2 Decree No.  2016-101 of 20  October  2016 on the creation, role, composition and functioning of the 
National Trade Facilitation Committee (CNFE).  WT/TPR/S/362 • Togo  
 
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  3.8.  A single window for foreign trade (GUCE) has been operating since June  2014. This is a 
paperless platform linking all the institutions involved in foreign trade transactions, through which 
users can complete import, export, transit or transhipment forma lities for their goods. A 
consortium (BIVAC Veritas Bureau and SOGET) set up the GUCE and operates it on the basis of a 
ten-year concession contract. Once the goods manifest has been declared at the GUCE, it is 
automatically forwarded to all the other enti ties involved in customs clearance using this platform. 
The cost of the services provided by the various entities is set out in a single fees document (DFU). 
The cost of GUCE's services is invoiced when each customs declaration (import, export or transit) 
is processed and amounts to CFAF  10,000, excluding tax, per container or declaration. The total 
amount of the fees in the DFU varies depending on the services invoiced by the various entities.  
3.9.  Although long planned in the legislation, the requirement to pr ovide an electronic cargo 
tracking note (BESC) has only applied to exports since December  2016.3 The National Shippers' 
Council of Togo (CNCT) is responsible for the BESC, although the Note is issued and managed by 
the Groupe Antaser Afrique on the basis o f an agency agreement which runs until 2025 and is 
renewable tacitly.4 The cost of issuing the BESC depends on the presentation of the cargo (except 
for vehicles), its origin or destination. For goods in a full container (FCL), the cost per tranche of 
five containers is €25 for shipping to or from an African or European destination and €100 for 
other destinations.5 The cost of the BESC is shared by the agent (48%) and the Government 
(52%), with the latter transferring 20% to the CNCT for its operations.  
3.10.   The new Customs Code creates an Administrative Commission as a first channel for the 
settlement of customs disputes and a National Commission for customs conciliation and 
assessment to handle appeals. These two Commissions are not yet operating, however, and 
disputes are dealt with by the OTR's disputes service. For appeals, economic operators may turn to 
the Arbitration Court of Togo and, as a last resort, to the courts.  
3.11.   Togo still has an inspection programme at destination for goods for release for consumpti on, 
which is managed by the firm COTECNA on the basis of a contract that was renewed for a further 
year in 2016. Operators have to submit an intention to import to COTECNA before the goods 
arrive. Inspection focuses in particular on verifying the eligibili ty to import and the export price, an 
indication of the customs value and the customs classification, and the electronic tracking of goods 
(for goods in transit).6 The lower threshold for triggering inspection is CFAF 1  million for imports 
by road and CFAF  1.5 million for imports by air or sea. Goods originating from ECOWAS and 
imports under the transit or temporary admission procedures are exempt from inspection.7 
Inspection fees are paid by the Government using the proceeds of a 0.75% levy on the c.i.f. v alue 
of goods paid by importers. The Government pays the company responsible for inspection at 
destination CFAF  345 million per month out of the revenue collected.  
3.12.   Togo in principle applies the WTO Customs Valuation Agreement (Customs Code, section 5, 
Article 19), but is still encountering problems in implementing it. There are minimum values for 
some staple goods with the aim of keeping their retail price at a reasonable level for consumers. 
This is the case for edible pasta, vegetable oils, canned tomatoe s and detergents. Imported used 
vehicles are, however, valued according to reference values set by the Togolese Valuation and 
Control Company (COTEC). This value is determined according to the vehicle's technical 
specifications and on the basis of data fro m the main markets for motor vehicles. The customs 
administration is bound by the value thus determined by COTEC. Vehicles less than five years old 
are not subject to this valuation.  
3.1.2    Rules of origin  
3.13.   Togo applies the WAEMU rules of origin (common report, s ection 3.2), which are for the 
most part harmonized with those of ECOWAS. The National Approval Committee is responsible for 
                                                
3 Prior to this, the BESC  was only required for imports of goods for release for consumption.  
4 Interministerial Order No.  001/MEF/MCPSP/MTPT/DC.  
5 Online information from the National Shippers' Council of Togo,  viewed at: www.cnct -
togo.com/communique -tarifs-besc. 
6 Online information  from COTECNA, v iewed at: http://www.cotecna.c om/COM/Images/Togo -FactSheet -
2011.pdf . 
7 For the full list of goods exempt from the inspection at destination programme, see: 
http://www. cotecna.com/en/Tools/~/media/Documents/Datasheets%20 -%20Factsheets/Togo/Togo -
DataSheet -2011.ashx . WT/TPR/S/362 • Togo  
 
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  the procedures for approval under the two communities' preferential schemes. For exports going 
to the ECOWAS area, certificates of origin are issued by the Directorate of Industry, and for 
exports outside this area, by the Foreign Trade Directorate. In 2015, 51 Togolese companies and 
439 Togolese products had been approved for the preferential intra -community trade regime, 
compared to  37 companies and 229 products in 2009 (common report, Table 3.5).  
3.1.3   Customs duties  
3.14.   Customs revenue remains an important source of government income. In 2013, it was 
estimated at CFAF 232.5  billion (compared to CFAF  123.3  billion in 2009)8, most of which was  
collected at the Autonomous Port of Lomé and the refinery.  
3.15.   Togo has applied the ECOWAS common external tariff (CET) since January  2015, as well as 
other community duties and taxes (common report, sections 3.1.4 and 3.1.5). It does not apply 
the import adj ustment tax, the supplementary protection tax or the special import tax. In addition 
to these community levies, imports under the common regime for release for consumption are 
subject to: the fee to finance the programme for inspection of goods at destinat ion (0.75% of the 
c.i.f. value of the imports); the infrastructure protection and maintenance tax (CFAF  2,000/tonne 
of goods); and the customs data -processing fee (CFAF  5,000 per customs declaration filed). For 
imports from outside ECOWAS, these levies and  taxes add at least 3.25% of the c.i.f. value for 
charges in addition to customs duty.  
3.16.   Goods imported under the suspensive procedure are liable for customs stamp duty at a rate 
of 4% of the amount which should normally be imposed for the statistical tax an d the 
infrastructure protection tax (TPI).  
3.17.   Togo grants import duty and tax preferences for goods originating from WAEMU and 
ECOWAS under the preferential tariff schemes of each of these two communities (common report, 
section 3.1.4.2).  
3.18.   During the Uruguay R ound, Togo bound its customs duty on 845 tariff lines (mostly 
agricultural products) at a uniform rate of 80%. Bindings cover around 15% of tariff lines and 
fewer than 1% of non -agricultural products. Togo also bound oth er duties and charges for 
three  specific levies in effect at the time: the statistical tax (bound at 3%); the maritime freight 
toll tax bound at CFAF  200 per indivisible tonne); and the customs stamp (4%).  
3.1.4   Other taxes  
3.1.4.1   Value added tax  
3.19.   Like other WAEMU countries, Togo applies value added tax ( VAT) on the delivery of goods 
and the supply of services at a rate of 18%, in conformity wi th the community regime 
(common  report, section 3.1.5.2.1). A reduced rate of 10% was introduced in 2017 for some 
goods and services, notably9: khaki fabrics; printe d fabrics; edible oils; sugar; cereal flour (corn, 
wheat, fonio, millet, sorghum, rice); edible pasta; processed milk; cattle and poultry feed; 
one-day-old chicks; and agricultural equipment. The reduced rate of VAT also applies to: rental 
and repair of ag ricultural equipment; accommodation and catering services provided by hotels, 
restaurants and similar approved establishments; and services provided by organizers of approved 
tourist routes.  
3.1.4.2    Excise duty  
3.20.   Togo imposes excise duty on a certain number of prod ucts in accordance with community 
provisions (common report, section 3.1.5.2.2). With the exception of tobacco and alcoholic 
beverages, the rates of excise duty did not change during the period under review: non -alcoholic 
beverages except for water (2%); a lcoholic beverages (45%, 15% for beer); tobacco and 
cigarettes (45%); wheat flour (1%); edible fats and oils (1%); perfumery and cosmetic 
                                                
8 Online information from the Togo Revenue Authority , viewed at:  
http://www.otr.tg/images/documents/douanes/Taux_de_realisation_des_recettes_de_2002_a_2013.pdf . 
9 Law No.  2017-002 of 17  January  2017 containing the Finance Law for 2017.  WT/TPR/S/362 • Togo  
 
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  products  (15%); coffee (10%);  tea (5%); biodegradable plastic bags (5%); and passenger 
vehicles of 13  HP or more (5%).  
3.21.   Excise duty on petroleum products (DAPP) applies to imports (usually first consignments) at 
the following rates: CFAF 57.76/litre of unleaded petrol; CFAF  48.06/litre of diesel fuel; 
CFAF 59.99/litre of petroleum, aviation and jet fuel; CFAF  15/litre of f uel oil, domestic fuel, light 
and heavy fuel oil; CFAF  50/litre lubricating oil; and CFAF  60/kg  of grease. The rate is zero for 
kerosene for domestic use and liquefied petroleum gas. Some of this tax is transferred to a fund 
intended for road maintenance.  
3.1.4.3    Other taxes  
3.22.   A special tax on the manufacture and sale of beverages is levied at rates ranging from 
CFAF 5 to CFAF  100 depending on the type of beverage, the quantity and whether it is imported or 
manufactured locally (Table 3.1).10 This tax does not apply to traditional beverages or those 
intended for export. The tax is paid by the importer or by the seller in the case of locally 
manufactured beverages. The application of low rates on locally manufactured beverages 
(compared to the rates applicable to impor ted beverages) raises a problem insofar as compliance 
with the WTO principle of national treatment is concerned. On the domestic market, this tax is only 
paid by the Brasserie BB Lomé, which is the sole producer of beverages in the local formal sector. 
Half of the revenue from this tax is transferred to local authorities, one -third to the Government's 
budget and the remainder to the authority responsible for collection.  
Table 3.1 Rate of the special tax on the manufacture and sale of beverages  
Product  Quantity  Rate (CFAF/quantity)  
Locally manufactured  Imported  
Non-alcoholic beverages (except  water)  60 cl or less  5 15 
Over 60 cl  10 25 
Non-distilled fermented beverages  60 cl or less  5 20 
Over 60 cl  10 25 
Other alcoholic beverages  100 cl or less  50 50 
Over 100 cl  100 100 
Source:  Finance Law for 2017.  
3.23.   Pursuant to community regulations, a standing advance on industrial and commercial profits 
is levied at a rate of 1% of the c.i.f. value of imports.  
3.24.   Since  2012, used vehicles imported with a view to their resale (or in transit) have been 
subject to a minimum flat rate levied as an advance on the IRPP or the IS. The rate depends on 
the c.i.f. value of the vehicle and ranges from CFAF  15,000 (vehicles of CFAF  3 million or less) to 
CFAF 500,000 (vehicles of over CFAF  100 million).11 
3.1.5   Import prohibitions and restrictions and import licensing  
3.25.   Pursuant to the Customs Code, Togo may impose import prohibitions and restrictions for the 
following reasons in particular: security or public morals; protection of health or the life of persons 
or animals; environmental conservation; protection of national treasures; protection of intellectual 
property; and protection of consumers. In this connection, the authorities have indi cated that 
there is a ban on the import of turkey rumps for public health reasons; and on frozen beef in order 
to protect the population against mad cow disease, as Togo does not have any laboratories to 
carry out the necessary analyses.  
3.26.   Bans or restrictio ns may also be imposed pursuant to community regulations or 
international conventions to which Togo is party (common report, section 3.1.6). In its notification 
to the WTO, Togo indicated that import licensing had been eliminated in 1995.12 
                                                
10 General Tax Code, 2016 edition. Viewed at: http://www.otr.tg/index.php/fr/impots/reglementations -
fiscales/code -general -des-impots/55 -code-general -des-impots -final-aout-2016/file.html . 
11 Law No.  2011-035 containing the Finance Law for 2012.  
12 WTO document G/LIC/N/1/TGO/3 of 30  September  2013.  WT/TPR/S/362 • Togo  
 
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  3.27.   The import, expo rt or transit of plastic bags and wrapping requires approval by the Ministry 
responsible for trade.13 A biodegradability certificate is required for bags or wrapping to be sold on 
the domestic market.  
3.1.6   Contingency measures  
3.28.   According to the authorities, Togo has never taken any anti -dumping, countervailing or 
safeguard measures. It has notified the Committee on Anti -Dumping Practices that it does not 
have any legislation relevant to the Agreement.14 The per tinent WAEMU provisions 
(common  report, section 3.1.7) apply at the national level.  
3.1.7   Other measures  
3.29.   Togo applies the trade sanctions adopted by the United Nations or regional organizations to 
which it belongs. It does not participate in countertrade and has not signed any agreement with 
governments or foreign f irms with a view to influencing the quantity or value of goods or services 
exported to its market.  
3.30.   The authorities have indicated that there are no provisions on local content requirements 
and no benefits are made subject to compliance with such criteria. There are buffer stocks for 
certain food products (section 4.1.2) and petroleum products (section 4.2.2).  
3.2  Measures directly affecting exports  
3.2.1   Customs procedures and requirements  
3.31.   The procedures to be followed in order to act as an exporter for commercial pu rposes are 
identical to those applicable to importers (section 3.1.1). All exports must be the subject of a 
detailed declaration using the ASYCUDA system. It is not compulsory to use the services of a 
customs broker. Depending on the nature of the exports,  the documents required may include 
permission to export, a phytosanitary certificate and a certificate of origin.  
3.32.   Since 1  July 2016, it has been mandatory to weigh containers for export prior to shipment.15 
This measure is intended to prevent overloading o f vessels. The weighing fees are CFAF  7,500 for 
20-foot containers and CFAF  9,000 for 40 -foot containers.  
3.2.2   Taxes, duties and levies  
3.33.   "Export fees" are payable on exports of precious and semi -precious mineral substances. The 
amount is 4.5% of the correspondin g reference value. Currently, this measure applies to gold 
mined on a small scale, for which the reference value is CFAF  45,000/kg.  
3.34.   Exports of agricultural, livestock and fishery products are subject to a levy as an advance on 
corporation tax or income tax  (for operators whose profits are classed as agricultural profits). This 
levy is collected at the customs frontier in the amount of 1% of the f.o.b. value of the exports, 
plus customs duties and taxes. Following the 2016 Finance Law, this levy has no longe r applied to 
wholesale transactions.  
3.35.   The re -export of goods stored in warehouses and intended for countries outside WAEMU 
remains subject to the special re -export tax of 1%; goods in transit are exempt.  
3.36.   A zero rate of VAT applies to exports of goods or ser vices and gives the right to a 
VAT refund.  
3.37.   Goods in transit are not subject to entry duties and taxes. Pursuant to the provisions of the 
ECOWAS Convention relating to Inter -State Road Transit, however, a guarantee against any 
                                                
13 Order No.  017/MCPSP/DCIC determining the criteria for granting approval for the import, sale, export 
or transit of plastic bags  and wrapping in Togo, whether or not biodegradable.  
14 WTO document G/ADP/N/1/TGO/1 of 16  March  2012.  
15 Order No.  021/MIT/CAB/SG/DGT/DAM on verification of the gross weight of containers upon export.  WT/TPR/S/362 • Togo  
 
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  potential loss of income by th e Togolese authorities as a result of fake transit has to be provided. A 
non-refundable levy of 0.25% of the c.i.f. value of the goods is therefore payable to finance a 
guarantee fund. The guarantee only covers the section of transit within Togo. In the ca se of fake 
transit, the CCIT launches proceedings against the operator and/or forwarding agent who declared 
the transit operation.  
3.38.   A system for electronic tracking of goods in transit has been in operation since 
January  2012. This system was set up and is managed by the firm Cotecna on the basis of a 
five-year contract and tracks goods electronically in the major transit corridors. The service forms 
part of the inspection at destination contract and does not involve additional costs. The goods are 
monitored  by means of tracking devices affixed to the cargo.  
3.39.   Goods in transit also have to pay the infrastructure protection tax at a rate of 
CFAF 200/tonne; the customs data -processing fee at a rate of CFAF  5,000 per customs 
declaration; and the customs stamp duty  at a rate of 4% of the taxes paid.  
3.40.   As part of the WAEMU programme to facilitate inter -State road transit, the customs post at 
Cinkassé on the border with Burkina Faso was chosen as a pilot for the building of an adjoining 
control post. The building and ma nagement of this post were entrusted to Scanning Système, a 
private operator, on the basis of a 20 -year concession contract. In principle, it levies a fee ranging 
from CFAF  2,000 for a vehicle with less than five seats to CFAF  50,000 for a goods lorry. The  
authorities have indicated that the Togolese customs have not been present in the adjoining 
control post for a year, although the fee continues to be levied.  
3.2.3   Export prohibitions and restrictions and export licensing  
3.41.   Togo imposes prohibitions and restricti ons on exports for a number of reasons. It bans the 
export of wood logs, firewood and charcoal to protect the environment. The export authorization 
and licence regime mostly applies to food products (Table 3.2).  
Table 3.2 List of goods subject to export authorization or licensing  
Product  Document required  Competent authority  
Plants, plant products and 
phytopharmaceuticals  Phytosanitary certificate  Plant Protection Directorate  
Wild animals, hunting trophies a nd 
protected species of animals  Export certificate  Wildlife and Hunting Directorate  
Cereals  Export authorization  National Food Security Agency  
Animals and foodstuffs of animal origin  Sanitary certificate  Livestock Directorate  
Foodstuffs of plant origi n Quality certificate  Plant Protection Directorate  
Foodstuffs of animal origin  Results of microbiological 
and physicochemical 
analyses  National Hygiene Institute/Togolese 
Agronomic Research 
Institute/Livestock Directorate  
Source:  Ministry of Trade, Indu stry, Private Sector Promotion and Tourism (MCIPSPT) (2014), Élaboration du 
manuel de l'exportateur du Togo, version finale. Viewed at: 
http://com merce.gouv.tg/sites/default/files/documents/manuel_de_lexportateur_version_finale.pdf . 
3.42.   Any export (or commercial sale) of precious mineral substances requires an authorization 
from the Ministry responsible for mining. The economic operator must provide a bank guarantee of 
CFAF 20 million.16 The export of rough diamonds is subject to the Kimberley Process certification 
scheme.  
3.43.   The export of some food products is regulated for food security reasons. For example, the 
export of cereals requires permission to ex port given by the Togo National Food Security Agency 
(ANSAT). The exporter must provide the Plant Protection Directorate with a sample of the product 
for phytosanitary control. The control fees depend on the nature of the product inspected and the 
volume i ntended for export. For maize, they amount to CFAF  1,000/tonne.  
                                                
16 Interministerial Order No.  020/MME/MEF/MCPSP/2010 of 2 4 November  2010.  WT/TPR/S/362 • Togo  
 
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  3.2.4    Export support and promotion  
3.44.   Togo does not have any laws or regulations relevant to the Agreement on Subsidies and 
Countervailing Measures.17 It has notified that it does not grant any subsidy  (including any form of 
income or price support) which would directly or indirectly affect exports.18 
3.45.   The Foreign Trade Directorate is responsible for designing and implementing measures to 
promote exports, notably by organizing trade fairs and events; coll ecting, processing and 
disseminating foreign trade -related information and market access opportunities. An exporters' 
guide was published in 2014.19 It provides exporters with regulatory and technical information, 
inter alia , and identifies potential market s for local products.  
3.46.   The Free Zone Law gives incentives for export -oriented enterprises, meaning enterprises 
which export at least 70% of their output (section 2.4.4).  
3.3  Measures affecting production and trade  
3.3.1   Incentives  
3.47.   Togo grants certain concessions, par ticularly tax concessions, under the Investment Code 
and the free zone regime (section 2.4), the Mining Code and the Hydrocarbons Code (section 4.2), 
and in connection with the Government's withdrawal from State -owned enterprises (section 3.3.3). 
Various s upport measures, including subsidized fertilizer and seed prices, are also available to 
agricultural producers under the rural development and food security policy (section 4.2).  
3.3.2   Standards and other technical regulations  
3.48.   Togo has not submitted any notifica tion to the Committee on Technical Barriers to Trade 
(TBT) concerning its standardization regime or accreditation procedures. The Foreign Trade 
Directorate is the enquiry point for the purposes of the TBT Agreement.  
3.49.   Standardization is governed by Framework  Law No.  2009-01620, which transposed the 
relevant community provisions. The legislation provides for the creation of the Togolese 
Standardization Agency21; the Togolese Approval Committee; the Togolese Metrology Agency; the 
Togolese Quality Promotion Agency ; and the High Authority for Quality and the Environment.22 
These institutions have not yet been set up. Standardization is the responsibility of the Directorate 
of Standardization, Industrial Metrology and Quality Promotion.  
3.50.   Any interested person residing in Togo may propose a standard. In principle, standards are 
drawn up by technical committees, although these are not yet operating. Togo does not have any 
national standards and utilizes the international standards adopted by ISO and the Codex 
Alimentarius . In general, the Ministries concerned adopt the relevant technical regulations without 
any coordination at the national level. Consequently, no detailed information on all the technical 
regulations in effect is available. The National Standardization Dire ctorate is aware of technical 
regulations on reinforcing steel, enriched flour, enriched oil and iodized salt. In principle, importers 
of reinforcing steel must have it controlled by the National Building and Public Works Laboratory at 
their own expense. L ikewise, oil and flour must be enriched before they are imported. In practice, 
there is no mechanism for systematic control of these products.  
3.51.   Togo has not signed any mutual recognition agreements and does not have any 
environmental standards in force.  
                                                
17 WTO document G/SCM/N/1/TGO/1 of 26  May 2011.  
18 WTO documents G/SCM/N/220/TGO and G/SCM/N/253/TGO of 10  October  2013.  
19 Ministry of Trade and Private Sector Promotion ( MCPSP ) (2014), Élaboration du manuel de 
l'exportateur du Togo , January  2014. Viewed at: 
http://commerce.gouv.tg/sites/default/files/documents/manuel_de_lexportateur_version_finale.pdf . 
20 Framework Law No.  2009-016 o n organization of the national scheme for the harmonization of 
standardization, approval, certification, accreditation, metrology , the environment and quality promotion.  
21 Decree on the role, organization and functioning of the Togolese Standardization Age ncy. 
22 Decree No.  2015-125/PR on the role, organization and functioning of the High Authority for Quality 
and the Environment.  WT/TPR/S/362 • Togo  
 
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  3.52.   During the review period, Togo reinforced its labelling and packaging requirements for 
tobacco products and by -products.23 If they are intended for sale in Togo, they must be in packets 
indicating "Only authorized for sale in Togo". Packets containing tobacco and its by -products must 
bear health warnings in French and in éwé (and if possible in kabyè) on 65% of the back and front 
of the packet. They must also provide information on the composition and toxic emissions of the 
packaged product. No other quantitati ve or qualitative information is permitted. Packets for 
consumption must contain 20 cigarettes or a minimum of 10 grams of finely shredded tobacco. 
Their presentation and labelling must not contain any information likely to encourage the 
consumption of tob acco. For example, they may not contain words such as "low tar content", 
"light", "ultra -light" or "smooth".  
3.53.   Standards are in place for the packaging and labelling of exports of coffee, cocoa and seed 
cotton. Coffee and cocoa must b e packed in jute sacks o f 60 kg and 70 kg  respectively. The sacks 
must indicate in French the type of product, its Togolese origin, its quality or grade, the 
identification number of the exporter and the loading port. For coffee, the International Coffee 
Organization identificati on number is also required. Certification is based on the standards of the 
French Standards Agency with certificates being issued by the metrology service.  
3.54.   Other labelling regulations apply to reinforcing steel (mark identifying the factory where it 
was ma nufactured) and cotton.  
3.3.3   Sanitary and phytosanitary measures  
3.55.   Sanitary and phytosanitary measures are governed by the national and community 
provisions and Togo's international commitments.24 There was no major change to the legislative 
framework for these me asures during the review period. The texts adopted refer, in particular, to 
the approval of pesticides and the creation of a phytopharmaceuticals committee. Most of the 
legislative texts were notified to the WTO between 2015 and 2016.25 
3.56.   The Ministry of Agri culture, Livestock and Water Resources (MAEH) is the leading competent 
authority for animal health, phytosanitary protection and the quality of agricultural products and 
products of animal origin. The Ministry responsible for health is in charge of sanitar y protection, 
hygiene and basic sanitation. The Foreign Trade Directorate in the Ministry responsible for trade is 
the enquiry point and is responsible for notifications for the purposes of the SPS Agreement.  
3.57.   A prior authorization (permit) and a phytosanit ary certificate have to be obtained from the 
Ministry responsible for agriculture in order to import or export plants, seeds and plant material. 
The import of phytosanitary products and related equipment requires an authorization from the 
Ministry responsi ble for agriculture. Furthermore, any import of food products requires a permit, 
issued by the Ministry responsible for trade, which gives the operator six months in which to 
import the products. Microbiological and physicochemical analyses are carried out  when the goods 
arrive. Their sale is only authorized if the results of the analysis show that the products comply 
with food safety standards.  
3.58.    Approval from the Phytopharmaceuticals Committee (CPP) is required to manufacture, 
import and package phytopharm aceuticals with a view to selling them on the domestic market. 
The CPP keeps and updates the list of phytopharmaceuticals approved for import. Importers must 
also have professional approval from the CPP.  
3.59.   The marketing of foodstuffs of animal or fisheries o rigin requires approval from the Ministry 
responsible for agriculture, which is valid for one year. Prior authorization from the Ministry is 
required before any live animals or foodstuffs of animal origin can be imported.26 In particular, any 
import of anim als or animal products for the livestock breeding sector requires prior authorization 
                                                
23 Decree No.  2012-047/PR of 11  July 2012 implementing the standards for packaging and labelling of 
tobacco products and by -produc ts. 
24 Togo has signed the following conventions: Codex Alimentarius; World Organisation for Animal Health 
(OIE); International Plant Protection Convention (FAO); Inter -African Phytosanitary Convention (AU); and the 
International Code of Conduct on the Dist ribution and Use of Pesticides (FAO).  
25 WTO, online documents  viewed at: https://docsonline.wto.org . 
26 Order No.  69/MAEP/SG/CAB/DEP of 12  December  2006.  WT/TPR/S/362 • Togo  
 
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  from the national veterinary authority27 and must be accompanied by a veterinary certificate 
issued by an official veterinarian in the exporting country.  
3.60.   In 2012, Togo set  up a National SPS Committee28 to be responsible, inter alia , for informing 
the Government of the effect of SPS measures and coordinating its participation in the activities of 
international bodies such as the OIE, the Codex Alimentarius and the Internation al Plant Protection 
Convention. The SPS Committee is divided into sub -committees, each responsible for the following 
areas: animal health; sanitary food safety; and plant protection. A national strategy to build 
sanitary and phytosanitary capacity was endo rsed in October  2016.29 
3.61.   The import of products containing genetically modified organisms (GMOs) is banned.30 It is 
also prohibited to handle GMOs. A committee to be responsible for GMO -related matters was set 
up in 2016, but is not yet operating. The legisla tion on biosafety is currently being revised.  
3.3.4    Competition and price control policy  
3.62.   Togo's competition policy is governed by the community provisions (common report, 
section  3.3.4) and Law No.  99-011 of 28  December  1999 on the organization of competition. The 
legislation establishes a National Competition and Consumption Commission (CNCC), which has 
been operating since 2006. The CNCC is an advisory body which may be consulted on matters 
relating to competition and anti -competitive practices. The legislatio n on competition is currently 
being revised in order to take into account the community provisions on competition.  
3.63.   In principle, there is free pricing throughout Togo. The State does, however, intervene to 
determine the price of certain products and servic es by setting a minimum or maximum price or 
profit margins. The products and services whose prices are regulated include: cement, petroleum 
products31, products of the Benin Brewery, sand, water, electricity, and urban transport services. 
For producers, the  purchase price of seed cotton is determined according to a mechanism based 
on a profitability threshold (section 4.1).  
3.64.   Subject to authorization by the Council of Ministers, the Ministry responsible for trade may 
take exceptional and temporary measures, in cluding fixing prices, if there is a crisis or supply 
shortage in the domestic market. Togo did not apply this provision during the review period.  
3.65.   Prior control of conformity is required for products and services that are the subject of 
commercial advertis ing.32 The Ministry responsible for trade carries out the control, which is 
intended to certify that the product's quality conforms to that announced in the advertisement. 
The documents required for control include a description of the product or service, i mport 
documents (where applicable), a health certificate attesting to the quality of the product or 
service, and a receipt for CFAF  15,000 for each product or service.  
3.3.5   State trading, State -owned enterprises and privatization  
3.66.   Togo has notified the WTO that it does not have any State -trading enterprises.33 
State -owned enterprises nevertheless play a key role in several sectors of the economy, 
particularly agriculture and the agri -food industry, mining, transport, and the hotel industry.34 
During the review peri od, the State's withdrawal from government -owned companies mostly 
concerned the sale of shares in the following companies: Togogaz/Air Liquide; Nouvelle société 
                                                
27 Law No.  99-002 of 12  February  1999 on the sanitary police for animals.  
28 Decree No.  2012-031/PR on the creation, role and functioning of the National Committee for Sanitary 
and Phytosanitary Measures.  
29 The Strategy was drawn up with support from the Standards and Trade Development Facility (STDF).  
30 Law No.  2009-001 on prevention of biotechnological risks.  
31 The selling price of petroleum products is reviewed regularly by the Committee for monitoring 
fluctuations in the price of petroleum products. In the provinces, the selling price may be increased by a 
maximum  of CFAF  20/litre.  
32 Order No.  012/MDPRCPSP/DCIC on control of products and services that are the subject of 
commercial advertising in Togo.  
33 WTO documents G/STR/N/1/TGO, G/STR/N/4/TGO, G/STR/N/7/TGO, G/STR/N/10/TGO, 
G/STR/N/11/TGO, G/STR/N/12/TGO of 6  October 2014.  
34 WTO (2012), Trade Policy Review – Côte d'Ivoire, Guinea -Bissau and Togo, 2012. Geneva, 
October  2012.  WT/TPR/S/362 • Togo  
 
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  togolaise de marbrerie et de matériaux; Banque togolaise de développement; Banque 
international e pour l'Afrique; Banque populaire pour l'épargne et le crédit/Caisse d'épargne du 
Togo; and Groupement togolais d'assurance.  
3.67.   The acquisition of State -owned companies by the Government is still governed by Law 
No. 90-26 of 4  December  1990 reforming the ins titutional and legal framework for State -owned 
companies. Law No.  2010-012 defines the terms for the State's withdrawal from these 
companies.35 Pursuant to the legislation, withdrawal may take the form of: sale of shares and 
securities; merger; increase of capital with the State waiving its preferential subscription right; 
concession; management lease; rental of assets; or any other type of withdrawal, including 
dissolution of the company.  
3.68.   As a general rule, the Government's withdrawal from a State -owned ent erprise must take 
place through an invitation to tender. The same applies to concession contracts. Exceptionally, 
direct sale may be authorized after consulting the privatization commission. A privatization 
commission, under the supervision of the Ministry  responsible for finance, implements and follows 
up the withdrawal. The commission has been suspended since January  2017 and will be reinstated 
on an ad hoc  basis whenever needed.  
3.69.   Tax benefits may be granted as part of the Government's withdrawal from Stat e-owned 
enterprises. For example, investment made in order to purchase securities of companies subject to 
such a procedure may be deducted from the tax base for the IS and IRPP. The tax on investment 
income applies at a standard rate of 10% for investment income earned from shares in these 
companies (instead of the usual rate of 15%). Moreover, the capital gains earned from selling 
these shares may be exempt from the IRPP. The same applies to the price difference when shares 
are sold to company employees at  preferential prices. Customs benefits may also be granted for a 
maximum period of two years. Transactions relating to State withdrawal are exempt from stamp 
or registration duty.  
3.70.   The revenue earned from privatization is included in the finance law and tra nsferred to the 
State's overall budget.  
3.3.6   Government procurement  
3.71.   In 2015, the total amount of government procurement contracts approved in Togo was 
estimated to be CFAF  225.9  billion, corresponding to 9.3% of the GDP (Table 3.3).  
Table 3.3 Government procurement in Togo, 2012 -2015  
 2012  2013  2014  2015  
Number of contracts approved  828 846 909 841 
Total amount (CFAF  billion)  148.5  363.7  233.7  225.9  
Number of appeals lodged  47 64 53 56 
Number of decisions taken  70 101 81 101 
Source:  Information provided by the Government Procurement Regulatory Authority.  
3.72.   Togo is neither a signatory nor an observer to the WTO Plurilateral Agreement on 
Government Procurement. It has notified its government procurement legislation  to the WTO.  
3.73.   The legislative framework for government procurement in Togo includes Law No.  2009-013 
of 30 June 2009 on government procurement and public service concessions, and the Government 
Procurement Code.36 This legislation has been drawn up according  to the relevant community 
directives (common report, section 3.3.5). The Government Procurement Code applies to contracts 
awarded by the State, government institutions, local authorities, national companies with a 
majority government shareholding and asso ciations involving at least one legal person under 
                                                
35 Law No.  2010-012 on withdrawal from State -owned enterprises by the State and other legal persons 
under public law.  
36 Decree No.  2009-277 co ntaining the Government Procurement and Public Service Concession Code.  WT/TPR/S/362 • Togo  
 
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  public law. Pursuant to the legislation, a special commission administers contracts concerning 
defence or national security.  
3.74.   The Law establishes the separation of the award of a contract, the control and t he 
regulation of government procurement. Control of the procedure for awarding contracts is the 
responsibility of the National Directorate of Government Procurement Control (DNCMP).37 The 
Government Procurement Regulatory Authority (ARMP) is in charge of re gulating the system for 
awarding government procurement contracts and delegation of public service agreements. It is 
financed, inter alia, through a special account funded by State subsidies, a parafiscal tax of 1.5% 
of the amount of government procurement  excluding tax (or a percentage of the fee paid for public 
service concession contracts), and proceeds from fines and penalties imposed as a result of breach 
of the rules.38 The trust fund has been operating since 2012. If they exceed a certain threshold, 
government procurement contracts awarded by the central administration must be approved by 
the Minister responsible for finance: CFAF  15 million for supplies and works and CFAF  25 million for 
intellectual services. Below these thresholds, the Directorate of  Financial Control is responsible for 
approval.  
3.75.   The legislation defines two principal methods of awarding contracts: invitation to tender 
(open or in two stages) and direct agreement. An open invitation to tender is the rule and use of 
the two -stage or dir ect agreement method has to be justified by the contracting authority and 
authorized by the DNCMP. The law identifies the threshold above which use of one of these 
methods is mandatory. The thresholds depend on the nature of the work and the type of 
contra cting authority (Table 3.4). Below these thresholds, the contracting authority may call for 
quotations from a minimum of five suppliers or service providers. A request for prices and a 
purchase invoice are authorized for procurement of less than CFAF  3 million; this threshold is 
lowered to CFAF  1.5 million if the contracting authority is a commune or section of a commune.  
Table 3.4 Thresholds for awarding government procurement contracts (invitation to 
tender)  
(CFAF  million)  
Contracting authority  Type of procurement  
Works  Supplies and 
services  Intellectual 
services  
Central administration and departmental authorities  15 15 25 
State -owned enterprises  25 50 25 
Other communes and sections of communes  15 15 15 
Source:  Decree No.  2011-059/PR defining the thresholds for awarding contracts, publication, control and 
approval of government procurement.  
3.76.   Government procurement may be subject to a posteriori  control; a priori control is 
mandatory for procurement above  certain thresholds and depending on the nature of the 
contracting authority. For example, any procurement exceeding CFAF  50 million must undergo 
a priori control if the contracting authority is a State -owned enterprise. For other structures, the 
threshold  is CFAF  50 million for contracts for works, CFAF  25 million for supplying services and 
CFAF 30 million for supplying intellectual services.  
3.77.   Depending on the amount, procurement must be published at the community level in 
addition to publication at the nat ional level. The thresholds are CFAF  1 billion for contracts for 
works; CFAF  500 million for supplies and services and CFAF  150 million for supplying intellectual 
services, although these provisions are not applied.  
3.78.   Preference margins may be granted to com munity enterprises under certain conditions. The 
eligibility criteria for preferences concern in particular the use of local products, the employment of 
nationals and the company's capital structure. The margin is 7% for contracts for works and 10% 
                                                
37 Decree No.  2009-295/PR on the role, responsibilities, organization and functioning of the National 
Directorate of Government Procurement Control.  
38 Decree No.  2011-054/PR determining  the operating procedures of the trust fund for the regulation of 
government procurement and public service concession contract s. WT/TPR/S/362 • Togo  
 
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  for sup plies and services. In practice, these margins are not applied because of the difficulty of 
verifying the eligibility criteria.  
3.79.   Partnership contracts, public service concessions, nationalization and privatization are 
governed by Law No.  2014-014 on moderni zation of State action in favour of the economy. They 
may be granted for a maximum term of 40 years and usually have to be the subject of an 
invitation to tender.  
3.3.7   Intellectual property rights  
3.80.   Togo is a member of the World Intellectual Property Organization  (WIPO) and has acceded 
to numerous WIPO -administered treaties.39 During the review period, it ratified a certain number 
of multilateral intellectual property treaties.40 Other treaties are awaiting ratification.41 Togo is a 
member of the African Intellectual  Property Organization (OAPI) created by the Bangui Agreement 
(common report, section 3.3.3). The Bangui Agreement was revised once again in 
December  2015. Togo has signed but not yet ratified it.  
3.81.   Intellectual property rights (IPRs) are administered by the  National Institute for Industrial 
Property and Technology (INPIT) as regards industrial property and the Togolese Copyright Bureau 
(BUTODRA) for copyright matters. INPIT's role is, inter alia , to centralize applications for the 
protection of industrial pr operty rights and forward them to OAPI. It also acts as the national 
liaison structure with OAPI. The institutional framework includes the National Intellectual Property 
Council, an advisory body that supports the activities of INPIT and BUTODRA.  
3.82.   Togo acce pted the Protocol amending the TRIPS Agreement in March  2012. In order to 
implement the Agreement, its priority needs in terms of technical and financial assistance concern 
notably technical support for industries and structures in charge of administering IPRs; heightening 
awareness among economic operators, researchers and artists; promoting innovation and the 
optimization of inventions; and capacity  building to combat infringements of intellectual property 
rights.42 These measures have not yet been impleme nted owing to lack of financing.  
3.83.   In 2012, a Centre for Technology and Innovation Support (CATI) was set up within INPIT 
with the aim of developing local know -how, promoting transfer of technology and helping local 
users to manage their intellectual propert y rights, but is not yet operating. A plan to develop the 
intellectual property system was also drawn up in 2011.  
3.84.   The Investment Code provides benefits for using national inventions recognized by the 
WIPO and OAPI conventions in Togo. The measure is intend ed to encourage companies to innovate 
and protect their intellectual property rights. Companies approved under the Investment Code, for 
example, may receive a 5% reduction of the business tax during the first five years of exploitation 
of these rights in T ogo. 
3.85.   Management of copyright and related rights is the responsibility of BUTODRA. Law 
No. 91-12 of 10  June 1991 is the principal regulatory framework. Togo's copyright legislation 
usually gives terms of protection shorter than those under the revised Bangu i Agreement, 
although in practice Togo applies the provisions of the revised Bangui Agreement.  
3.86.   Intellectual works intended for sale on the Togolese market must bear an identification 
hologram, which may be obtained from BUTODRA at a cost of CFAF  150. BUTOD RA receives an 
annual subsidy of CFAF  10 million from the Togolese State to cover certain operating costs. For the 
                                                
39 Online information from the World Intellectual Property Organization , viewed at: 
http://www.wipo.int/wipolex/en/profile.jsp?code=TG#a6 . 
40 These were (year of entry into force in brackets): Nagoya Protocol on Access to Genetic Resources 
and the Fair and Equitable Sharing of Benefits Arising from their Util ization to the Convention on Biological 
Diversity (2016); Convention on the Protection of the Underwater Cultural Heritage (2013); Convention on the 
Rights of Persons with Disabilities (2011); Optional Protocol to the Convention on the Rights of Persons wi th 
Disabilities (2011); and the Protocol to the Agreement on the Importation of Educational, Scientific and 
Cultural Materials (2010).  
41 These are: Beijing Treaty on Audiovisual Performances (signed in 2012); Marrakesh Treaty (2013); 
Singapore Treaty (2006 ); Patent Law Treaty (2010); and Trademark Law Treaty (1994).  
42 WTO document IP/C/W/597 of 9  October  2013.  WT/TPR/S/362 • Togo  
 
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  2015 financial year, the revenue collected by BUTODRA amounted to close to CFAF  114 million. 
Almost half of this amount came from radio, tele vision and multimedia rights, while the income 
from selling holograms is falling.43 Part of these earnings is transferred to the Cultural Promotion 
Fund. BUTODRA has 15 partner associations. It is also a partner of the Society of Authors, 
Composers and Musi c Publishers (SACEM) and consequently with the latter's partners.  
3.87.   A Cultural Promotion Fund is supposed to be financed by 15% of the earnings from 
performances in theatres managed by the Ministry of Culture; 15% of resale rights; and 3% of 
BUTODRA's earnin gs. This Fund has so far only been financed from BUTODRA's earnings.  
3.88.   Infringement is punished by imprisonment of three months to two years and/or a fine of 
CFAF 500,000 to CFAF 1  million. The Criminal Code provides for heavier penalties: a term of 
imprison ment of one to three years and a fine of CFAF  1 to CFAF  3 million. In practice, the 
provisions of the Criminal Code are applied. Action against infringement of copyright, including the 
seizure of counterfeit works, requires a prior order from the courts. T he customs administration 
may act ( ex officio)  if it is suspected that goods are infringing an IPR. The authorities have 
confirmed that such action has taken place in the past.  
3.89.   The main infringements in Togo concern the counterfeiting of agri -food products , 
pharmaceuticals and clothing, and the piracy of musical works, films and books.  
                                                
43 BUTODRA (2016), Rapport d'activités, exercice 2015. Togolese Copyright Bureau, January.  WT/TPR/S/362 • Togo  
 
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  4  TRADE POLICIES BY SE CTOR  
4.1  Agriculture  
4.1.1   Overview  
4.1.  The Togolese economy is highly dependent on the agricultural sector, in terms of both 
employment and value added. Although o n a downward trend, the agricultural sector 's 
contribution to GDP was 30.4% in 2013 (Table 1.1). Around one million people are engaged in 
agricultural activities. The s own area is estimated at half a  hectare per inhabitant (for an available 
cultivable area  of nearly four hectares per inhabitant).  
4.2.  The principal food crops are tubers (cassava, yams), cereals (maize, sorghum and paddy 
rice) and legumes (beans, fresh vegetables). In general, production of the principal agricultural 
products increased during th e review period (Table 4.1). This performance was linked with the 
implementation of the Government 's food security policy, but was also due to favourable weather 
conditions.  
Table 4.1 Principal agricultural pr oducts: production and yield, 2005, 2009 -2014  
 2005  2009  2010  2011  2012  2013  2014  
Production (thousands of tonnes)  
Cassava  678.2  895.7  908.8  998.5  959.9  902.9  1,153.1  
Maize  509.5  651.7  638.1  650.8  825.7  692.6  833 
Yams  585.4  704.4  710.5  727.7  864.4  661.2 786.4  
Sorghum  206 237.7  244.7  243.3  250.9  285.3  307.6  
Dried beans  67.4 72.4 76.2 76.5 132.6  104.9  167.5  
Paddy rice  72.9 121.3  110.1  112.2  160.9  260.4  147.9  
Palm oil, kernels  115 138 146.5  146 150 147 144.7  
Fresh vegetables, n.e.s.  135 136.5  137 135 145 141.2  136.3  
Cotton seeds  65.4 27.9 43 83.6 80.7 77.9 106 
Yield (tonnes per hectare)  
Cassava  6.0 6.2 6.2 6.6 4.1 3.5 4.1 
Maize  1.2 1.3 1.2 1.2 1.2 0.9 1.2 
Yams  10.2 10.2 9.9 10.2 8.1 9.8 7.8 
Sorghum  1.0 1.1 1.1 1.1 0.9 0.9 1.0 
Dried beans  0.4 0.4 0.4 0.4 0.5 0.3 0.5 
Paddy rice  2.2 2.7 2.3 2.5 1.7 2.8 1.8 
Palm oil, kernels  8.5 8.5 8.5 8.6 8.6 8.6 8.7 
Fresh vegetables, n.e.s.  5.1 5.0 4.9 5.0 5.3 5.1 5.1 
Cotton seeds  0.5 0.7 0.7 0.8 0.7 0.7 0.8 
Source:  FAOSTAT. Viewed at: http://faostat3.fao.org/download/Q/QC/F . 
4.3.  The Ministry of Agriculture, Livestock and Water Resources (MAEH) is responsible, among 
other things, for implementing the Government 's agricultural policy. It also relies on institu tions 
and bodies such as the Togolese Agricultural Research Institute (ITRA), the Advisory and Technical 
Support Institute (ICAT), the Togo National Food Security Agency (ANSAT), and the Agricultural 
Input Supply and Management Pool (CAGIA).  
4.4.  In applicatio n of the community provisions, a National Board for Seed and Seedlings has 
been operational since 2014.1 Its mission is to support the MAEH in implementing the regulations 
governing the quality control, certification and marketing of seed and seedlings. Th e Board is 
served by a technical committee responsible for the approval of species and varieties; this 
committee is authorized to rule on varieties that are candidates for enrolment in the official 
catalogue of plant species and varieties. The approval pro cess has not yet begun.  
4.5.  The land tenure regime is governed by the 1906 Decree on Land Tenure. A new land tenure 
code is still in process of being adopted. At present, only WAEMU nationals, as well as local 
                                                
1 Decree No. 2014 -121/PR of 28 May 2014 on the establishmen t, functions, composition and operating 
procedures of the Togo National Board for Seed and Seedlings.  WT/TPR/S/362 • Togo  
 
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  communities owning land, have the unqualified righ t to obtain title deeds. Land can be obtained 
for commercial exploitation purposes under a rental or loan agreement. The maximum term for 
contracts of this kind is 99 years.  
4.1.2   General agricultural policy  
4.6.  During the review period, agricultural policy was main ly characterized by the implementation 
of the Agricultural Production Revival Strategy (SRPA) over the period 2008 -2010 and the National 
Agricultural Investment and Food Security Programme (PNIASA).  
4.7.  The PNIASA, the national version of the West African Regi onal Agricultural Policy (ECOWAP), 
constituted the principal framework for government intervention in the agricultural sector during 
the period 2010 -2015. With an overall cost of CFAF 569 billion, the PNIASA aims to increase 
farmers ' incomes and improve th e balance of trade in agricultural products by, in particular: 
developing rural infrastructure; intensifying food production; diversifying and promoting export 
crops; improving traditional livestock farming and promoting livestock SMEs; intensifying 
fish-breeding production; and supporting freshwater and sea fishing. According to the authorities, 
the PNIASA has, in fact, helped to improve food security, as confirmed by the agricultural 
surpluses recorded2, as well as helping to improve farmers ' living stand ards and create jobs.   
4.8.  CAGIA is the body responsible for managing fertilizer, seed and phytosanitary products. It is 
charged with implementing the chapter of the PNIASA concerned with agricultural inputs. Under 
this programme, the State grants input subsid ies to producers identified as being vulnerable. The 
beneficiaries are selected on the basis of, in particular, criteria relating to residence and the type 
of crop grown (maize, rice, sorghum or millet). Moreover, the applicant must have received the 
endor sement of the village or cantonal supervisory committee and have a sown area of from 0.5 to 
one hectare. Where fertilizer is concerned, the subsidies granted by the State for the 2015 -2016 
agricultural season were estimated at CFAF 3.2 billion, which amoun ts to 32.4% of the cost price 
(Table 4.2).  
Table 4.2 State subsidies for fertilizer, 2009 -2015  
 2009  2010  2011  2012  2013  2014  2015  
Quantity imported (tonnes)  25,000  30,000  35,000  30,000  40,000  45,000  30,000  
Cost price (CFAF/tonne)  462,634  234,551  324,719  376,070  326,022  270,767  325,440  
Subsidies         
 - Rate (% of cost price)  52.4 14.7 32.2 41.5 32.5 18.7 32.4 
 - Amount (CFAF billion)  6.1 1.0 3.7 4.7 4.2 2.3 3.2 
Note:  The year corresponds to the agricul tural season of the year n/n+1.  
Source:  Information provided by the Togolese authorities.  
4.9.  CAGIA also supplies the producers with seed. It collects certified commercial seed from 
breeders and stores it for eventual sale. Likewise, CAGIA distributes cocoa po ds and rooted coffee 
bush cuttings at prices which are generally less than half the cost of production.  
4.10.   Within the framework of the agricultural mechanization component of the PNIASA, the 
Government supplied farmers with 357 tractors on credit through a cr edit facility with the 
Export -Import Bank of India. The tractors were supplied at cost price net of tax. The repayment 
conditions were determined with account for the farmers ' financial circumstances and the crops 
grown.  
4.11.   ANSAT's goal is to facilitate acces s by urban and rural populations to basic food products. It 
monitors prices on markets and facilitates exchanges between zones where there are surpluses or 
shortfalls. In order to maintain profitable prices for producers, ANSAT buys from farmers for cash 
and builds up buffer stocks (mainly of rice and maize) when supplies are abundant. Its purchases 
are distributed by region. Within a given region, the producers organize themselves to share out 
the quota requested by ANSAT. ANSAT triggers the sale of its st ocks when it detects a shortage, 
                                                
2 During the 2015 -2016 season, the surpluses for cereals, tubers and legumes amounted, respectively, 
to 8.8%, 38.3% and 62.2% of the net production of the se products.  WT/TPR/S/362 • Togo  
 
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  that is, when consumer prices exceed well identified thresholds. ANSAT also pre -finances the 
agricultural season for some producers. In this case the accounts are settled when the products 
are sold.   
4.12.   Sales of unprocessed ag ricultural, livestock and fisheries products by WAEMU small -scale 
farmers, livestock breeders and fishermen are exempt from VAT. However, the authorities have 
pointed out that, apart from the informal sector, the agri -food processing sector is generally 
subject to VAT, which applies equally to domestic production and imports. Agricultural 
cooperatives and associations and mutual agricultural credit funds are exempt from income and 
corporation tax.  
4.13.   The share of the budget allocated to the agricultural sector  was around 8% in 2015. A 
financing fund backed by the Kuwait Fund provides financing for certain agricultural projects. The 
Ministry responsible for agriculture is tasked with examining the technical aspects of applications 
for financing. Loans are grante d at an annual interest rate of 8% and the term depends on the 
nature of the project. Within the framework of the National Project for the Promotion of Rural 
Entrepreneurship, financing is granted to Togolese technicians and engineers to encourage them to 
set up in rural areas.  
4.14.   The new agricultural policy for 2030 is based on the following four pillars: the sustainable 
growth of production and the enhancement of its value; improved access to the factors of 
production and modernization of the infrastructure;  promotion of technological innovation and 
vocational training; and improvements in governance and the institutional framework.3 
4.1.3   Policies by subsector  
4.1.3.1   Plant production  
4.1.3.1.1   Cotton  
4.15.   Cotton remains Togo 's primary cash crop. The subsector is continuing to recover f rom the 
crisis it underwent during the 2000s, which saw seed cotton production fall to a historic low of 
16,900  tonnes in 2009 -2010.4 Since then, its contribution to total exports has risen again, from 
2.6% in 2009 to 8.9% in 2015 (Chart 1.1). Around 300,0 00 families are engaged in growing 
cotton.5 During the review period, the yield (per hectare) of seed cotton, though fluctuating with 
the weather conditions, maintained an upward trend.  
4.16.   The Togolese Government has continued its efforts to revitalize cotton  growing with the 
long-term goal of arriving at a subsector consisting of a private cotton company with minority 
State participation.6 These efforts led, in particular, to the abolition, in 2009, of the monopoly 
enjoyed by the State -owned Togolese Cotton C ompany on the purchase of cotton from the 
producers, its liquidation, and the establishment of the New Cotton Company of Togo (NSCT). The 
latter is a semi -public company, 60% -owned by the State and 40% -owned by the National 
Federation of Cotton Producers' Associations (FNGPC). The Government has also cleared the 
arrears of the producers and established a regulatory framework that specifies the roles and 
responsibilities of each of the actors in the subsector.  
4.17.   The NSCT has a ginning mill with an annual capac ity of 100,000  tonnes. The producers are 
grouped within the FNGPC.  The NSCT pre -finances the ordering of inputs and is reimbursed when 
the seed cotton is sold. The seed cotton is transported to the ginning mills by the NSCT and 
private carriers. All of the  lint is exported, whereas the export of seed cotton is prohibited.  
4.18.   A new mechanism for setting producer prices was introduced during the 2009 -2010 season.  
                                                
3 MAEH (2015), Document de politique agricole pour la période 2016 -2030.  December 2015.  
4 Online information from FAOSTAT, viewed at: http://faostat3.fao.org/download/Q/QC/F . 
5 Online infor mation from the New Cotton Company of Togo, viewed at: http://nsct.tg/nsct/service/la -
presentation -de-la-nsct. 
6 Republic of Togo (2013), SCAPE 2013 -2017. WT/TPR/S/362 • Togo  
 
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  4.1.3.1.2   Coffee and cocoa  
4.19.   Together with cotton, coffee and cocoa make up Togo 's principal cash crops. The 
coffee-cocoa subsector faces numerous difficulties associated, in particular, with the aging of the 
plantations and the lack of inputs; these difficulties have been exacerbated by the decline in world 
prices. Thus, cocoa bean production fell from a peak of 14 2,500  tonnes in 2011 to 15,000 tonnes 
in 2013, before recovering to 30,516  tonnes in 2014.7 Raw coffee production has fluctuated with 
the weather conditions, amounting to 15,500 tonnes in 2014.  
4.20.   The Government 's objective under the Accelerated Growth and Em ployment Promotion 
Strategy (SCAPE) is to boost coffee production to 21,676 tonnes in 2017 and cocoa production to 
26,725 tonnes (as compared with 14,220 tonnes in 2012). To achieve this goal, the Government is 
annually distributing coffee bush cuttings an d cocoa pods among the producers. In 2015, some 
70,000 cocoa pods and 445,000  cuttings were distributed in this way.8  
4.21.   The marketing and export of coffee and cocoa are reserved for approved operators. To be 
approved, an operator must, in particular: be a n atural person of Togolese nationality or a legal 
person under Togolese law with its principal place of business in Togo; provide evidence of a bank 
guarantee for at least 20% of the f.o.b. value of the anticipated exports; and have facilities 
available for  storing and preserving the products. Approval is granted by the Coordinating 
Committee for the Coffee and Cocoa Subsectors (CCFCC) and is valid for one agricultural season 
subject to payment of the sum of CFAF 2  million. The charges on exports include a C FAF 500 tax 
per 80 -kg bag, levied by the prefectures. The CCFCC takes CFAF 8 per kg of product exported for 
its own financing. In 2017, there were 15 operators approved for exporting coffee and cocoa.  
4.22.   Most producers have joined together in the Federation of Unions of Togolese Coffee and 
Cocoa Producers' Associations (FUPROCAT). A Coffee and Cocoa Interprofessional Board (CICC) 
was set up in September 2014. The CICC is attached to ITRA.  
4.1.3.2   Fisheries production  
4.23.   Togo's coastline extends for 56 km and the country  has an exclusive economic zone of 
around 15,375 km2. During the review period, the contribution of the fisheries sector to Togo 's 
GDP declined (Table 1.1). The sector employs around 22,000 people, more than half of whom are 
involved in processing and dist ribution activities. Small -scale sea fishing is the sector 's dominant 
activity, accounting for nearly 80% of fisheries production. Industrial fishing makes only a 
marginal contribution. Togo exports much of its production raw or processed and to a large ex tent 
depends on imports for its domestic consumption (annual requirements estimated at around 
70,000  tonnes).  
4.24.   Where fishing is concerned, the PNIASA aimed to achieve an annual production of 
35,400  tonnes as from 2015, by developing inland fisheries and fre shwater aquaculture.  
4.25.   In 2012, the Togolese Government produced a sectoral policy paper on fishing and 
aquaculture. The implementation of this policy contributed to the reform of the regulatory 
framework, in particular through the adoption of a new law on f ishing and aquaculture and a new 
code for the merchant marine.9 The new law also represents a national transposition of the 
community directives relating to trade in fisheries products (common report, section 4.1.2). It 
envisages the establishment of a Fis heries Development Fund. Work is in progress on the 
construction of a new fishing port some 30 km from Lomé.  
4.26.   Fishing licences are granted for a period of one year. With a view to combating illegal, 
unreported and unregulated (IUU) fishing, the authorities  have suspended the registration of 
fishing vessels and the issuing of fishing licences to foreign vessels and struck off fishing vessels 
suspected of illegal activities.  
                                                
7 Online information from FAOST AT, viewed at: http://faostat3.fao.org/download/Q/QC/F . 
8 Online information viewed at: http://news.icilome.com/?idnews=799524 . 
9 Law No. 2016 -028 of  11 October 2016 containing the Merchant Marine Code.  WT/TPR/S/362 • Togo  
 
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  4.27.   In February 2017, Togo deposited its instruments of acceptance of the Convention of 
10 March 1988 for the suppression of unlawful acts against the safety of maritime navigation and 
of the Protocol of 2005 for the suppression of unlawful acts against the safety of fixed platforms 
located on the continental shelf.10 These two treaties should enter into force for Togo in May 2017.  
4.28.   Fisheries sector operators are exempt from duties and taxes on the purchase of materials 
and equipment necessary for them to engage in their activity.11 The Government also supplies 
small -scale fishermen with fishing nets. 
4.1.3.3   Forestry and wood products  
4.29.   The forestry sector is mainly governed by the 2008 Forestry Code12 and Decree 
No. 84-No. 86 of 17 April 1984 regulating forestry. The Ministry of the Environment and Forest 
Resources (MERF) is responsible for implementing th e regulations. Only operators approved by the 
MERF may engage in forestry activities. Approval is granted for a period of one year with the 
possibility of renewal.  
4.30.   In 2011, the authorities took measures to regulate trade in forest species.13 Under the 
legislation, the export, re -export and transit of forest resources are subject to the procurement of 
an authorization issued by the line ministry. The export of forest -species logs more than 20 cm in 
diameter is prohibited without prior processing. Operators ar e required to pay a fee earmarked for 
reforestation. In the case of a 20 -foot type container, the fee is CFAF 50,000  for processed teak 
wood; CFAF 500,000  for teak logs and roundwood; CFAF 100,000  for other forest species; and 
CFAF 100,000  for species in t ransit.14 
4.31.   A ten -year moratorium on the cutting, marketing, import and re -export of Pterocarpus 
erinaceus  ("false teak") timber was imposed in 2016 to protect the environment.15 This 
moratorium followed on from a measure provisionally suspending the cutting a nd marketing of the 
wood, adopted in May 2016, and a measure temporarily suspending the re -exporting of the wood, 
adopted in May 2015.  
4.2  Mining, energy and water  
4.32.   In Togo, mineral ores, hydrocarbons, mineral waters and geothermal sources are owned by 
the Stat e and separate from ownership of the land. The State may allow them to be explored or 
exploited by means of authorizations or permits generally granted by decree. To be eligible, 
foreign companies must show that they are established in Togolese territory b y setting up a 
company incorporated under Togolese law or a branch.  
4.2.1   Mining products  
4.33.   Togo has major reserves of iron, chromite, manganese, bauxite, phosphates and limestone. 
In 2013, the mining sector contributed 3.8% of GDP, 5% of State revenue, and 18.5% of 
exports.16 Clinker, phosphate and gold (from artisanal mining) are the principal mining exports.17  
4.34.   The mining sector is powered mainly by five large companies: the New Phosphates 
Company of Togo (SNPT); West Africa Cement (WACEM) and SCANTOGO Mines, whic h quarry 
limestone for making clinker; MM Mining, which mines iron ore for export; and POMAR, which 
                                                
10 Online information from the International Maritime Organization, viewed at: 
http://www.imo.org/fr/About/Conv entions/StatusOfConventions/Pages/Default.aspx . 
11 Law No. 64 -16 of 11 July 1964 on exemption from duties and taxes on the purchase of materials, 
supplies, equipment, gear and fuel for fishermen.  
12 Law No. 2008 -09 of 19  June 2008 containing the Forestry Co de. 
13 Order No. 011/MERF/CAB regulating the export and re -export of teak wood and other forest 
resources.  
14 Idem.  
15 Decree of 22 June 2016 imposing a ten -year moratorium on trade in "false teak".  
16 EITI Togo (2013), Rapport de conciliation des paiements et  des recettes du secteur extractif au titre 
de l'année 2013 , July 2013. Viewed at: http://itietogo.org/index/wp -content/uploads/2015/08/Rapport -
Conciliation -ITIE-Togo-2013-Final.pdf . 
17 Togo does not produce large amounts of gold and its gold exports mainly consist of re -exports of 
products coming from bordering countries.  WT/TPR/S/362 • Togo  
 
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  quarries marble for the domestic and foreign markets. Some 30 companies are engaged in 
producing sand and aggregates for the building and public works secto r. The SNPT is wholly owned 
by the State, which also holds 10% of the shares in each of the other four big companies.  
4.35.   Between 2009 and 2016, the Togolese Government awarded five exploration permits for 
manganese and related metals; two hydrocarbon explorat ion and exploitation permits; 
one exploration permit for diamonds and associated minerals; one permit for the large -scale 
exploitation of a marble and ornamental stone deposit; and one permit for the exploitation of 
building materials.18 
4.36.   The aim of Togo 's mining policy is to make the mining industry a force for development and 
poverty reduction. The Ministry of Mining and Energy is responsible for formulating and 
implementing national mining policy.  
4.37.    The mining sector is governed by the 1996 Mining Code19 and Law No. 2011 -008 on the 
contribution of mining enterprises to local and regional development. The authorities have 
indicated that the Mining Code will be revised to supplement the community code once the revision 
of the latter is complete. To engage in a  mining activity it is first necessary to obtain an 
authorization or a permit issued by the Director -General of Mines and Geology. The legislation 
distinguishes between four types of mining titles: prospection authorization; exploration permit; 
operating p ermit; and artisanal mining authorization (Table  4.3). 
Table 4.3 Types of mining titles in Togo, 2017  
Mining title  Rights conferred  Duration and renewal  
Prospection authorization  Non-exclusive right to prospe ct for minerals 
within a maximum area of 1,000  km2 2 years, twice renewable for 
periods of 1 year  
Exploration permit  Exclusive right to prospect and explore for 
minerals within a maximum area of 200  km2 3 years, twice renewable for 
periods of 2 years  
Operating permit for building 
materials  Right to mine for building materials  5 years, renewable several 
times for periods of 3 years  
Small -scale operating permit  Reserved for investments of less than 
CFAF 300 million  5 years, renewable several 
times for per iods of 3 years  
Large -scale operating permit  Reserved for investments of CFAF 300  million 
or more  20 years, renewable several 
times for periods of 10 years  
Artisanal mining 
authorization  Right to engage in artisanal mining activities 
within an area  1 year, renewable several 
times for periods of 1 year  
Source:  Mining Code and information provided by the Togolese authorities.  
4.38.   The Mining Code offers customs and tax benefits for enterprises operating in the sector. 
These include, in particular, temporary a dmission for machinery and equipment and exemption 
from the following taxes: VAT, payroll tax, business tax and property tax, and corporation tax. 
Enterprises are granted these concessions up until their first year of commercial production.  
4.39.   Togo joined the  Extractive Industries Transparency Initiative (EITI) in 2009 and obtained 
"compliant country" status in May 2013. It has published reports covering the years 2010 to 2013. 
With the exception of 2010, the discrepancies revealed by reconciling the mining co mpanies ' 
payments with the revenue declared by the State are generally less than 1% and below the 
acceptable limit established by the EITI Committee.  
4.40.   In order to implement the recommendations stemming from the EITI reports, the Togolese 
Government has lau nched a mining development and governance project with a view to 
strengthening the institutional capacities and systems of governance of the principal institutions 
involved in the management of Togo 's mining sector. The project effectively started up in 20 16. 
4.41.   Under the legislation, the Togolese State is entitled to a free 10% stake in mining 
companies holding a small - or large -scale operating permit. The State may also acquire an 
additional 20% holding for which it must pay. Companies that exploit building materials and 
                                                
18 Online information viewed at: http://www.legitogo.gouv.tg/lois/recherche_mot_cle.php . 
19 Law No. 96 -004/PR of 26 February 1996 containing the Mining Code of the Togolese Republic, as 
amended by Law No. 2003 -012 of 4 October 2003.  WT/TPR/S/362 • Togo  
 
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  artisanal activities are not affected by these participation provisions. State participation in mining 
companies is managed by the Ministry responsible for finance.  
4.42.   Every operator engaged in exploiting mining resources is required to contrib ute to the local 
development of the region concerned.20 This contribution takes the form of an annual financial 
participation amounting to 0.75% of the turnover. However, these provisions are not being applied 
and some companies are paying lump sums determi ned at the time of conclusion of the 
exploitation agreement.  
4.43.   Togo is one of the main producers of phosphates in sub -Saharan Africa. The phosphate 
subsector remains one of the pillars of the Togolese economy, despite difficulties associated, in 
particular, with the fall in world demand and hence in the price, the renewal of the mining and 
transport equipment, disputes over land, and access to energy. Created in 2007 to replace the 
Togolese Phosphates Office, the SNPT continues to face the same difficulties. In 2010, the 
Government launched a three -phase strategic revival plan involving: the upgrading of the 
production apparatus, the expansion of the subsector by exploiting carbonated phosphate21, and 
the construction of a phosphoric acid plant. In 2015, a cons ortium formed by the companies 
Elenilto and Wenfu won an international tender for the construction of the phosphoric acid and 
fertilizer production plant. Eventually, the plant should have an annual output of 3 million tonnes 
of concentrated rock phosphate , 1.3 million tonnes of fertilizer, and 0.5 million tonnes of 
phosphoric acid. The negotiations are still in progress.  
4.44.   Mining products are subject to an annual royalty levied at the rate of 10% of the market 
value, for clinker, and 5% of the turnover of t he SNPT, for phosphate.  
4.2.2   Hydrocarbons  
4.45.   There are no petroleum or natural gas deposits being exploited in Togo. In 2010, the 
Government signed a contract with the company ENI for hydrocarbon exploration and production 
in two offshore blocks (Oti 1 and Kara 1 ). The exploration work confirmed the presence of 
petroleum, but the deposit was not judged to be economically exploitable. There is no ongoing 
exploration work at the moment.  
4.46.   The hydrocarbons legislation22 envisages three types of petroleum titles: the pro spection 
authorization, granted for a maximum period of two years; the exploration permit, granted for a 
period of not more than three years; and the operating concession, granted for a maximum period 
of 30 years.  
4.47.   The holders of petroleum titles and their subcontractors are required to give priority to the 
employment of Togolese nationals and to extend preferential treatment to Togolese businesses 
when awarding construction, supply and services contracts (on equivalent terms). The specific 
incentives for ho lders of petroleum titles are negotiated with the Government and recorded in the 
petroleum contracts. The Law containing the Hydrocarbons Code provides for the granting of 
production -sharing contracts.  
4.48.   Togo depends on imports to meet its hydrocarbon requir ements. Imports of petroleum 
products are subject to an authorization issued by the Minister responsible for trade. The 
Hydrocarbons Directorate controls quality, the conformity of the infrastructure and safety 
measures. Petroleum products are imported, st ored and distributed by two companies: the 
Togolese Warehouse Company (STE), which deals only with local distribution, and the Togolese 
Storage Company of Lomé (STSL), which stores products for re -export as well as for domestic 
consumption. Products are im ported on the basis of a bidding procedure organized by a Petroleum 
Product Management Committee.  
4.49.   The prices of petroleum and gas products at the pump are determined monthly by the 
Government, by means of an automatic adjustment mechanism based on internat ional prices and 
intended to absorb marked fluctuations over time. In practice, prices are calculated each month 
                                                
20 Law No. 2011 -008 on the contr ibution of mining enterprises to local and regional development.  
21 Togo appears to exploit mainly tricalcium phosphate, the carbonated phosphate deposits not yet 
having been opened up.  
22 Law No. 99 -003 of 18 February 1999 containing the Hydrocarbons Code o f the Togolese Republic.  WT/TPR/S/362 • Togo  
 
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  and compared with the prices for the previous month. Fluctuations in a 5% band around the 
current price are fully reflected in the prices at th e pump for the following month. When the 
fluctuations exceed the 5% margin, a 5% variation is reflected in the prices and the difference is 
gradually passed on in the course of subsequent adjustments. In no case may the annual increase 
in prices at the pum p reach 30%.  
4.50.    In addition to border levies (common report, sections 3.1.4 and 4.2.1), petroleum products 
are subject to a tax earmarked for financing the Road Fund.  
4.2.3   Electricity  
4.51.   The rate of access to electricity in Togo rose from 20% in 2010 to 33% in 2015 . This 
performance is linked, in particular, with the implementation of the rural electrification 
programme, which has made it possible to supply electricity to nearly 300 new localities. However, 
this rate is still far below the ECOWAS target of 66% by 20 15. 
4.52.   The country depends on imports for a large proportion of its power consumption. In 2013, 
imports accounted for 85.5% of the 2.3  GWh supplied to the grid.23 Nigeria and Ghana provided 
60% and 20.9% of this energy, respectively.  
4.53.   The national energy policy  is aimed at ensuring that, by 2030, the entire population has 
access to clean, high -quality and competitive energy that preserves the environment, while doing 
everything possible to develop an efficient and sustainable energy supply system based on public  
and private, individual and collective initiatives capable of promoting Togo 's economic and social 
development. In 2010, the country 's generating capacity was 161 MW. The Government 's 
objective is to achieve a production capacity of 300 MW as from 2015 an d 500 MW in 2020.  
4.54.   There are three main operators in Togo 's electricity sector: the Benin Electricity Community 
(CEB), with a total installed capacity of 105  MW (including 85  MW installed in Togo and 25  MW in 
Benin); the Togo Electricity Company (CEET), wit h a total installed capacity of 43.7  MW; and the 
company ContourGlobal Togo SA, a newly established independent producer with a total installed 
capacity of around 100 MW. The CEET provides the national public service for the distribution and 
sale of electr icity. It relies mainly on supplies from the CEB and imports from neighbouring 
countries. It is linked with ContourGlobal Togo SA by a 25 -year contract of sale. Up until 2015, the 
CEB had an exclusive monopoly on transport and imports and was the only buye r in Togo (and in 
Benin). It then resold electricity to the CEET, which has a monopoly on distribution. The CEB 's 
purchasing monopoly was abolished in September 2015, thus enabling the CEET to obtain supplies 
from any other provider. However, the CEB retai ns its monopoly on the importing and transport of 
electricity.  
4.55.   The sector is mainly governed by the International Agreement on the Benin -Togo Electricity 
Code, Law No. 2000 -012 on the Electricity Sector, and the various amendments. Under the 
legislation, t he production, transport, distribution, import and export of electricity are deemed to 
be a public service mission and placed under the exclusive responsibility of the State. The State 
can delegate these activities by concluding concession agreements.  
4.56.   The legislation provides for two operating regimes within the sector: the authorization 
regime and the declaration regime. The declaration regime covers installations intended to meet 
the needs of a community or production unit with an installed capacity of no t more than 500 kVA. 
The authorization regime applies to installations whose installed capacity exceeds that threshold, 
together with those that deliver part of their output to the public. The declaration and the request 
for authorization must be lodged wi th the Regulatory Authority for the Electricity Sector (ARSE).  
4.57.   Electricity prices are set by the State, at the proposal of the CEET and following a technical 
opinion from the Regulatory Authority. Generally, the CEET proposes a change when it anticipates 
that the income would not cover the costs. Electricity pricing depends on several criteria, in 
particular, the voltage category, the contract power  level, the type of customer, the time of day, 
and the consumption bracket. To this should be added the variou s types of charges. A power 
                                                
23 Regulatory Authority for the Electricity Sector (ARSE) (2014), Rapport d'activités 2013.  Viewed at : 
http://www.arse.tg/wp -content/uploads/2015/0 1/Rapport -annuel -2013.pdf .  WT/TPR/S/362 • Togo  
 
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  charge of CFAF 2,500/kVA per month is made per connection. A public lighting charge is levied at 
the rate of CFAF 1/kWh for low -voltage customers and 2  CFAF/kWh for "medium -voltage" 
customers. I n 2015, the average selling price for electricity distributed by the CEET was estimated 
at CFAF 122/kWh for a cost price of CFAF 125/kWh.24 This selling price, though lower than the cost 
of production, is understood to be higher than the price of imported electricity. Prices are kept low 
thanks to State subsidies.  
4.2.4   Water  
4.58.   During the review period, the Togolese Government continued its efforts to bring about the 
institutional reform of the water and sanitation sector25, in particular, by adopting the Water 
Code26 in 2010 and the Law organizing pu blic water and sanitation services.27 The institutional 
framework was strengthened by designating the Regulatory Authority for the Electricity Sector as 
the water regulator.  
4.59.   Public drinking water and collective treatment services are the exclusive responsib ility of the 
State, which may delegate them by concluding concession, affermage or cost -plus contracts.28 The 
public service may not be delegated for more than 30  years for a concession, 15  years for an 
affermage contract or five years for a cost -plus contr act. The delegatee may be a private or a 
public company, or in the case of rural centres, a community organization. In 2014, the Togolese 
State signed two delegation contracts: an affermage contract entrusting the provision of public 
urban drinking water a nd collective treatment services to the Togolese Water Company (TdE) and 
a concession contract to the Urban Water Resources and Sanitation Company ( SP-Eau) for 
infrastructure management. In rural areas, the water sector is organized by the Village Water 
Supply Directorate, which drills wells and entrusts their management to the regional and local 
authorities.  
4.60.   Where taxation is concerned, the delegatees of public drinking water and collective 
treatment services are generally governed by ordinary law (section  2.4.1). However, they benefit 
from exemption from property tax (CFPB) with respect to the infrastructure and works placed at 
their disposal by the State. Water prices are determined by the State . The authorities have 
indicated that the prices charged are lower than the costs of production; the operators are 
subsidized by the State.  
4.61.   The Water Code defines the public domain for water as comprising, among other things: 
watercourses; natural and artificial lakes; underground waters; atmospheric water; and dyke s, 
dams, causeways, locks and irrigation canals for public use. Water may be used freely for domestic 
purposes. Otherwise it must come under one of the following regimes: the declaration regime, 
applicable to the construction of traditional sumps and wells  used for domestic purposes, as well as 
to groundwater abstraction; the authorization regime, applicable to groundwater exploration 
activities and the construction of permanent works for groundwater abstraction; and the 
concession regime, applicable, inter alia, to the development and exploitation of mineral and 
thermal springs.  
4.62.    The exploitation of aquifers is governed by the Mining Code. Companies that exploit 
aquifers are subject to a water abstraction tax. The tax is levied at  the rate of 
CFAF 100 per cubic metre of water extracted and collected by the TdE.  
                                                
24 Ntagungira, Carpophore (2015), Problématique de l'accès à l'électricité au Togo.  AfDB, Afrique de 
l'Ouest Policy Note 03, September. Viewed at: 
https://www.afdb.org/fileadmin/uploads/afdb/Documents/Knowledge/Afrique_de_l_ouest_Policy_Note_03_ -
_septembre_2015.pdf . 
25 The first wave of reforms involved, in particular, the conversion of the Togo Nati onal Water Board into 
the Togolese Water Company (TdE); the contractualization of the relations between the State and the TdE 
through the signing of an exploitation contract in 2004; and the establishment of a Development Fund for the 
Urban Drinking Water and Sanitation Sector in Togo.  
26 Law No. 2010 -004 of 14 June 2010 containing the Water Code.  
27 Law No. 2010 -006 of 18 June 2010 organizing public drinking water and collective domestic 
wastewater treatment services (as amended by Law No. 2011 -024 of 4 July  2011).  
28 These public services include the abstraction, production, transport and distribution of drinking water, 
as well as the collective treatment of the corresponding domestic wastewater.  WT/TPR/S/362 • Togo  
 
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  4.3  Manufacturing sector  
4.63.   During the review period the contribution of the manufacturing sector to Togo 's GDP 
fluctuated between 7% and 9% (Table 1.1). The sector is dominated by the food, beverages and 
tobacco branch, which generates more than half its value added. The other main branches include 
the textile industry, non -metallic mineral products, and the wood -processing and chemical 
industries. The industrial fabric is concentrated in the coastal region,  mainly in the port area.  
4.64.   The manufacturing sector continues to face numerous problems, in particular, a low level of 
competitiveness due to the high cost of the factors of production (water, electricity, telephone); 
weak investment linked to the difficul ties in obtaining access to credit and the high cost of the 
latter; and poor integration of the sector into the rest of the economy, associated mainly with gaps 
in the local supply chain.  
4.65.   The Ministry responsible for industry is in charge of implementing government industrial 
development policy. The Ministry also relies on the National Agency for the Promotion of 
Investment and the Free Zone (API -ZF). The Togolese authorities are moving towards establishing 
special economic zones in the five regions of the  country in order to decentralize the industrial 
fabric. Sites have been acquired at Kpomé (to relieve congestion in the port area) and at 
Adétipoké (for the establishment of a free zone).  
4.66.   The Investment Code (section 2.4.2) and the Free Zone Law (section 2.4.3) provide, among 
other things, the general framework for investment in the sector. Businesses operating under the 
Investment Code or the free zone regime benefit from numerous incentives, which are intended to 
make them more competitive.  
4.67.   Togo depends  on the WAEMU and ECOWAS regional markets for a large proportion of its 
exports of industrial products. On these markets, the exports of companies located in Togolese 
free zones are subject to import duties. Under the trade liberalization scheme, companies  set up 
on customs territory are guaranteed access free of the majority of import duties and taxes when 
they export to the regional markets. However, these companies and their products must be 
approved for the community scheme. In 2015, there were 51 Togol ese enterprises and 
439 products approved for the preferential intra -community trade regime (common report, 
Table  3.3).  
4.68.   In 2015, Togo adopted an industrial policy aimed at building a "modern, dynamic, 
competitive economy highly integrated into the regiona l economy".29 This is an offshoot of the 
WAEMU Common Industrial Policy  (common report, section 4.3). It is built on three main pillars: 
institutional capacity building for the industrial sector; quality assurance and competitiveness for 
industrial products ; and the development of industry and the promotion of agro -business through 
the establishment of agro -industrial estates.  
4.69.   Industrial enterprises benefit from a number of concessions designed to encourage their 
development, in particular a corporation tax rate of 30% (as compared with 37% for commercial 
companies), and a concessionary rate of business tax (0.5%, 0.75% or 1% depending on the 
activity).  
4.70.   Togo has participated in the Pilot Regional Industrial Restructuring and Upgrading 
Programme (PRMN) for WAE MU member States. This programme is a component of the WAEMU 
Common Industrial Policy and aims to promote competitiveness. In Togo, eight enterprises have 
been selected, including four for restructuring and four for upgrading. The pilot phase of the 
progra mme has made it possible to establish an institutional system and to restructure some 
15 agro-industrial enterprises.30 Tangible investment under the various company restructuring and 
upgrading plans is estimated at CFAF 1.1 billion, but the implementation rate is 48.5%. The figure 
for intangible investment is CFAF 230.3 million, with an implementation rate of 41%. The 
intangible assistance has mainly involved training, the preparation of procedural manuals, the 
                                                
29 Togolese Republic (2015), Politique industrielle du Togo.  Ministry responsible for industry, October.  
30 Online information from the Togo Restructuring and Upgrading Office, viewed at: 
http://www.brmntogo.com/les -partenaires . WT/TPR/S/362 • Togo  
 
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  setting up of an accounting or management syst em, and the re -organization of services. The 
intangible investment is mainly provided under the PRMN.31 
4.71.   Moreover, in some areas, in particular agro -business and agro -industry, Togo benefits from 
the technical support of UNIDO.  
4.4  Services  
4.72.   The contribution of the services sector to Togo 's GDP formation has continued to rise since 
the last TPR, from 49% in 2009 to 53.5% in 2013 (Table 1.1). This progression is mainly 
attributable to the development of commercial activities and transport (including maritime) and 
related services and advances in business services.  
4.73.   Within the framework of the Uruguay Round, Togo made commitments under the General 
Agreement on Trade in Services (GATS) in the areas of tourism, recreational, cultural and sporting 
services, and constru ction and related engineering services.32 Togo has notified the Directorate of 
Foreign Trade as its enquiry and contact point under the GATS.  
4.4.1   Principal subsectors  
4.4.1.1   Telecommunications and postal services  
4.4.1.1.1   Telecommunication services  
4.74.   Togo's telecommunication se ctor has four principal operators: Togo Telecom, the fixed 
network operator and Internet services provider; Togo Cellulaire, the mobile subsidiary of Togo 
Telecom; Atlantique Telecom Togo (MooV), the second mobile operator; and CAFE Informatique et 
Télécom munications, Internet services provider.  
4.75.   Togo Telecom, a State -owned enterprise, has a monopoly on fixed telephony. It has 
five international accesses to the Internet available via the WACS submarine cable landing station, 
which enables it also to provide  Internet services. At 31 December 2015, it had 247,368  fixed 
telephony subscribers and 63,108  subscribers to its Internet services (Table 4.4). Togo Cellulaire 
and MooV share the mobile telephony market with market shares of 54% and 46%, respectively.  
Table 4.4 Basic indicators for telecommunication services, 2009 -2015  
 2009  2010  2011  2012  2013  2014  2015  
Fixed telephony  
 Number of subscribers  200,119  234,250  233,443  263,442  364,223  350,716  247,368  
 Teleden sity (lines per 
 100 inhabitants)  3.48 3.78 3.68 4.06 5.48 5.15 3.59 
Mobile telephony  
 Number of subscribers 
 (thousand)  1,796.9  2,044.3  2,524.2  3,112.4  3,713.9  4,218.7  4,657.3  
 - Togo Cellulaire  1,216.2  1,217.8  1,314.7  1,261.3  2,026.8  2,398.4  2,516.6  
 - Atlantique Telecom 
 Togo (MooV)  580.8  826.6  1,209.5  1,551.1  1,687.1  1,920.3  2,140.8  
 Teledensity (lines per 
 100 inhabitants)  31.27  33.02  39.83  47.95  55.87  61.96  66.78  
Internet  
Number of subscribers  46,521  107,204  181,350  248,813  348,192  609,095  902,748 
Source:  Information provided by the Togolese authorities.  
                                                
31 WAEMU (2014), Étude relative à l 'évaluation de la phase pilote du programme de restructuration et 
de mise à niveau de l 'industrie des États membres de l 'UEMOA . Final report, January 2014. Viewed at: 
https://www.unido.org/fileadmin/user_media_upgrade/Resources/Evaluation/RAF_TERAF07001 -PRMN -
UEMOA_2013.pdf . 
32 WTO document GATS/SC/106 of 30 August 1995.  WT/TPR/S/362 • Togo  
 
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  4.76.   The regulatory framework for telecommunication services underwent major changes during 
the review period. These changes involved, in particular, the adoption of Law No.  2012-018 on 
Electronic C ommunications (LCE) and a number of implementing decrees.33 The Law provides for 
four operating regimes: the individual licence regime applicable to the establishment and operation 
of electronic communications networks open to the public, together with the supply of a public 
telephone service; the authorization regime, for the installation and operation of independent 
networks; th e declaration regime (for value added and other services); and the free establishment 
regime (for internal networks and other radi o services).  
4.77.   The conditions for obtaining licences and authorizations are defined by Decree No. 2014 -088 
on the legal regimes applicable to electronic communications activities. Individual licences are 
allocated by means of a licence application process o r an invitation to tender, if there is only a 
limited number of licences available.  
4.78.   The sector is regulated by the Post and Telecommunications Regulatory Authority (ART&P), 
which is in process of being replaced by the Regulatory Authority for Electronic Co mmunications 
and Postal Services (ARCEP). The High Authority for Communications (HAC) is responsible for 
regulating audiovisual content.  
4.79.   All operators are required to contribute to the Universal Service Fund (FSU) by paying an 
annual fee of 2% of the taxab le turnover. In 2008, the Government opted for a strategy that 
involves annually defining a universal service programme and concluding implementation 
agreements with interested operators. In this way, the operators may deduct the investment costs 
from thei r contribution to the FSU.  
4.80.   Fixed and mobile telephony tariffs are set freely by the operators but subject to the 
regulator 's approval. The legislation requires the operators to interconnect with each other. The 
interconnection tariffs are determined by the  regulatory authority. The operators are free to 
conclude international agreements. Operators deemed to have a significant position in a market 
may be subject to additional requirements in terms of tariffs and access.  
4.81.   The ART&P may warn or sanction an oper ator if it fails to fulfil its obligations. Sanctions may 
consist of a fine that may amount to 2% of the turnover, a restriction on the scope and/or duration 
of the licence, or its suspension or withdrawal.  
4.82.   Coordination of the State spectrum and management  of radio frequencies are the 
responsibility of the National Agency for the Radio Frequency Spectrum (ANSR).34 Specifically, it 
must determine the procedures for allocating and withdrawing radio frequencies and monitoring 
their use and the related fees. Its  resources come, in particular, from the fees charged, State 
subsidies and the remuneration for services rendered. The ANSR is not yet operational.  
4.83.   In April 2016, the Government took measures to abolish the customs duties and VAT on 
imported terminals and computer equipment for household consumption, with the aim of further 
facilitating access to telecommunication services. The measure becomes effective with the Finance 
Law for 2017.  The approval of the ART&P is required to import telecommunication equipmen t. 
4.84.   Disputes can be brought before the regulatory authority, which must rule within three to 
six months, depending on the complexity of the case. The ARTP 's decision may form the subject of 
an application to the courts to have it set aside.  
                                                
33 The decrees in question include the following: Decree No.  2016-161/PR o n the organization and 
functioning of the National Agency for the Radio Frequency Spectrum (ANSR); Decree No.  2016-103/PR 
relating to the procedures for the administrative, technical and commercial management of the national 
Internet domain name ".tg"; Dec ree No.  2015-091/PR concerning the organization and functioning of the 
Regulatory Authority for Electronic Communications and Postal Services; Decree No.  2014-112/PR on the 
interconnection of and access to electronic communications networks; Decree No.  2014-088/PR on the legal 
regimes applicable to electronic communications activities; and Decree No.  2011-120/PR on the systematic and 
compulsory identification of subscribers to telecommunication services.  
34 Decree No.  2016-161/PR on the organization and func tioning of the National Agency for the Radio 
Frequency Spectrum (ANSR).  WT/TPR/S/362 • Togo  
 
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  4.4.1.1.2   Postal services  
4.85.   At the end of 2015, Togo 's postal services market consisted of the Togo Post Office (SPT), 
the public operator, and six private operators: DHL International Togo (DHL), Pako Fedex, Afrique 
Express Holding Company, SDV Service Express (formerly Universal Ex press), Top Chrono, and 
GETMA Togo.35 The SPT and DHL International Togo dominate the market with 91 and 96 postal 
outlets, respectively; the other operators have some 30 outlets. In 2015, the sector recorded a 
turnover of CFAF 2.7  billion, with the SPT acc ounting for 75% of the total. Regular postal services 
are provided almost exclusively by the SPT.  
4.86.   No changes were made to the regulatory framework for postal services during the review 
period. The sector is governed by Law No. 99 -004/PR of 15 March 1999 o n postal services, as 
amended by Law No. 2002 -023/PR. Under the law, the commercial transport of letters (weighing 
2 kg or less), including registered letters, packages (3 kg or less) and parcels (20 kg or less) is 
subject to authorization granted by the m inistry responsible for the postal sector after obtaining 
the opinion of the regulatory authority. The provision of postal order and post office cheque 
services and other financial services governed by the Acts of the Universal Postal Union, the 
printing o f stamps and the installation of post boxes are activities reserved for the SPT. 
Authorizations are granted for five years.  
4.87.   When an authorization is granted or renewed, operators must pay an authorization fee at a 
rate established, in proportion to the est imated (or actual) turnover accumulated over a period of 
three years, as follows: 3% with a minimum charge of CFAF 4  million for operators with a turnover 
of less than CFAF 500  million; 2% for operators with a turnover of between CFAF 500  million and 
CFAF 2 billion; and 1.5% for operators with a turnover of more than CFAF 2 billion. Operators are 
also required to pay an annual operating fee at the rate of 4% of turnover.  
4.88.   The legislation prohibits the abuse of a dominant position. Each year, the regulatory 
authority publishes a list of the enterprises it considers to be occupying a dominant position. The 
prices of postal services are set by the Post Office after obtaining the opinion of the ART&P. The 
prices of the financial services provided by the SPT are s ubject to the banking legislation. With a 
view to diversifying its activities, the SPT is forming partnerships with other operators to set up 
postal outlets and provide bill payment, bank account opening and money transfer services.  
4.4.1.2   Transport  
4.89.   The Governme nt's objectives in the transport sector include, in particular, improving the 
maintenance of the road  infrastructure and the competitiveness of the Togolese corridor for 
transporting goods to the landlocked countries of the hinterland. The Ministry respons ible for 
transport is tasked with the preparation and implementation of the relevant government policy.  
4.90.   A national transport development strategy was approved in 2014, with the aim of raising 
the transport sector 's contribution to 14% of GDP by 2030 (as co mpared with 7% in 2014). It only 
began to be implemented in 2017.  
4.91.   Freight sharing for goods in transit to the hinterland countries is governed by the relevant 
bilateral agreements. In general, a third of the transit traffic is handled by Togolese operators . 
4.4.1.2.1   Port services and maritime and river/lagoon transport  
4.92.   Maritime transport plays a key part in Togo 's economy. The Autonomous Port of Lomé (PAL) 
provides the majority of the port services linked with Togo 's international maritime activity. During 
the revie w period, global traffic at the PAL began by gradually increasing, from 6.5  million tonnes 
in 2009 to 9.3 million tonnes in 2014 (Table 4.5). It then rose to 15.4 million tonnes in 2015, 
propelled by a boom in transhipment activities. The volume of contain er traffic practically tripled to 
reach 11.1 million tonnes in 2015. The volume of traffic linked with imports increased, whereas 
that linked with exports shrank, mainly because of transit traffic. According to the authorities, this 
                                                
35 ART&P (2016). Évolution des communications électroniques et du secteur postal, année 2015.  
Viewed  at: http://www.artp.tg/News_attach/Rapport_Evolution_2015_des_secteurs_regules.pdf . WT/TPR/S/362 • Togo  
 
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  decline is partly attri butable to Togo 's application of the axle load measures for which it is a pilot 
country. These measures are believed to have led some operators to divert away from the PAL.  
Table 4.5 Traffic at the Autonomous Port of Lomé, 2009 -2015  
(Million tonnes, unless otherwise indicated)  
 2009  2010  2011  2012  2013  2014  2015  
Global traffic  6.5 8.0 8.2 7.8 8.7 9.3 15.4 
 - Import  4.7 5.5 5.9 6.3 6.6 6.6 6.3 
 - Export  1.7 1.7 1.7 1.1 1.5 1.0 1.0 
 - Transhipment  0.9 0.8 0.6 0.3 0.6 1.7 8.1 
Container traffic  3.5 3.8 4.3 3.3 3.8 4.7 11.1 
Transit traffic  1.8 2.4 2.8 2.9 2.3 2.9 2.6 
Maritime services (number)  1,092  1,166  1,175  1,063  989 1,119 1,399 
Source:  Information provided by the authorities of the Autonomous Port of Lom é. 
4.93.   The development  of the maritime infrastructure occupies a central place in the 
Government 's strategy, which aims to make the country a platform for transit traffic in the 
subregion. The government has implemented a series of measures with a view to posi tioning the 
PAL as a leader in port handling. These measures include: the construction of a third wharf; the 
construction of a basin; the establishment of a single window for foreign trade; and the provision 
of a parking area for trucks waiting to be loade d.  
4.94.   The principal responsibilities of the National Shippers ' Council of Togo (CNCT) are to assist 
importers and exporters with transport operations, to manage the National Transport Observatory, 
and to update export and import statistics. It is financed by  means of levies on import and export 
flows, notably for the electronic cargo tracking note (BESC) managed by the Antaser group. Since 
2016, the BESC has been compulsory for any cargo destined for or leaving Togo. The charge for 
the BESC is €25 for cargo f rom African or European countries and €100 for cargo from other 
countries. Vehicles are subject to a single charge of €25. The issuing charges increased 
considerably in September 2015 before being brought back to their previous level.  
4.95.   The pre shipment weigh ing of containers has been compulsory since 1 July 2016.36  
4.4.1.2.2   Air transport  
4.96.   Togo has two international airports (Gnassingbé Eyadéma International Airport (AIGE) and 
Niamtougou); five domestic airfields, and four landing strips. The international airports are 
operated and managed by the Lomé Tokoin Airport Company (SALT). The AIGE is the main airport 
for passenger and freight traffic. Ground handling is provided by the Togo Handling Company SA 
and Aéro -transport SA -CA (both private companies) under a concession  contract with the SALT. 
Catering services are provided by Lomé Catering SA.  
4.97.   Togo is served by seven international airlines: Air France, Royal Air Maroc, Asky Airlines, 
Ethiopian Airlines, Brussels Airlines, Air Côte d'Ivoire, and SEIBA Intercontinental. There is no 
company currently serving destinations inside the country. The AIGE handles an average of 
123 scheduled flights per week.37 
4.98.   Air transport is regulated by the National Civil Aviation Authority (ANAC -Togo), under the 
supervision of the Ministry re sponsible for civil aviation. Air transport is governed by the 2007  Civil 
Aviation Code38, which stipulates that approval is required to engage in any air transport - or 
aviation -related activity. Any enterprise wishing to engage in public air transport must  also obtain 
an operating licence. Togo has designated Asky Airlines and Comfort Jet as its national airlines.  
                                                
36 Order No. 021/MIT/CAB/SG/DGT/DAM concerning the verification of the gross weight of containers at 
export.  
37 Online information from the Lomé Tokoin Airport Compa ny, viewed at: http://aeroportdelome.com/la -
salt/presentation . 
38 Law No. 2007 -007 of 22 January 2007 containing the Togo Civil Aviation Code.  WT/TPR/S/362 • Togo  
 
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  4.99.   Foreign presence and traffic rights granted to foreign companies serving Togo are in 
principle governed by WAEMU provisions in the case of other  member States, by the provisions in 
the Yamoussoukro Decision for companies from other African countries, and by bilateral 
agreements with other countries, which usually cover third and fourth freedom rights. Cabotage by 
a foreign company is not authorize d. In its bilateral air services agreements Togo gives preference 
to the third, fourth and fifth freedoms. In April 2016, Togo signed an open -skies agreement with 
the United States.  
4.100.   During the review period, the Government invested in projects which made it possible to 
provide the AIGE with a new terminal. Costing around US$150 million, the works have increased 
annual capacity to 2 million passengers and 50,000  tonnes of freight (as compared with an initial 
level of 600,000 passengers and 15,000  tonnes of freight). The new terminal has been operational 
since 2016.  
4.4.1.2.3   Land transport  
4.101.   With a density of 20.6 km per 100 km2, the Togolese road network comprises 1,724 km of 
surfaced highways, 1,355 km of unsurfaced highways, 1,783  km of urban roads, and 6,802 km of 
rural tracks. Three main corridors provide for most of the transit traffic to bordering countries: 
national highway RN1 (or WAEMU community highway CU9) leading to Burkina Faso, the 
Lomé -Hillacondji and Lomé Afloa highway leading to Benin and Ghana (a secti on of community 
highway CU1), and community highway CU19 leading to Benin.  
4.102.   In 2012, the Togolese Government established the Autonomous Road Maintenance 
Financing  Company (SAFER), to replace the Road Maintenance Fund and the Autonomous Road 
Tolls and Mainte nance Company.39 SAFER 's objectives are to mobilize funding for road 
maintenance and to build and manage toll booths. It is financed by the excise duties and taxes 
levied on petroleum products, plus the revenue from the toll booths.  
4.103.   Access to the profession  of carrier is reserved for ECOWAS nationals and enterprises. 
ECOWAS nationals are not allowed to engage in cabotage. Passenger road transport tariffs are 
regulated . A bilateral freight sharing agreement links  Togo to Burkina Faso, Mali and Niger.  
4.104.   Togo has  a rail network nearly 500 km long comprised of the following lines: Lomé -Blitta 
(281 km), Togblécopé -Tabligbo (52  km), Lomé -Aného (45  km) and Lomé -Kpalimé (117  km).40 A 
new 8 -km stretch linking Lomé with a cement works in Ghana has been operational since 2 014. 
Rail transport is used for cement, iron ore, and phosphates. In 2008, a concession to operate the 
Lomé -Tabligbo line was granted to the company Togo Rail (a subsidiary of West Africa Cement), 
while MM Mining was granted a concession for the Lomé -Blitta and Lomé -Kpalimé lines. Moreover, 
the New Phosphates Company of Togo has a 37 km -long private line, which it uses to transport its 
phosphates production from Hahotoé to the port of Kpémé.  
4.4.1.3   Tourism  
4.105.   According to the latest report of the World Travel & Tour ism Council (WTTC), the direct 
contribution made to Togolese GDP by the travel and tourism sector in 2016 can be estimated at 
4.1%.41 The sector directly supports 36,000  jobs or 3.3% of total employment. During the review 
period the number of arrivals was o n an upward trend, even though it fell back in 2014, in 
particular because of the appearance of Ebola virus disease in the subregion .  
4.106.   The Ministry responsible for tourism is charged with implementing government policy in 
the sector. Under the legislation,  the construction, conversion and equipping of a tourism 
establishment require the approval of the supervisory ministry.  
                                                
39 Decree No. 2012 -013/PR of 26 March 2012.  
40 Online information from the Ministry of Infrastructure and Transport of Togo, viewed at: 
http://infrastructure.gouv.tg/fr/conte nt/presentation -du-secteur -des-transports -au-togomissions -et-impact -
socio-economique . 
41 WTTC (2013), Travel & Tourism Economic Impact 2016 – Togo. Viewed at: https://www.wttc.org/ -
/media/files/reports/economic -impact -research/countries -2016/togo2016.pdf . WT/TPR/S/362 • Togo  
 
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  4.107.   Establishments are classified by the National  Commission for the Approval and 
Classification of Tourism Establishments, operational si nce 2012. Hotels, inns and motels, and 
restaurants are classified in five, three and four categories, respectively.42 Classification is based 
on criteria relating, in particular, to the equipment proposed ; the quality of the customer service; 
accessibility;  and the efforts made to ensure sustainable development. Establishments are 
classified at their request and the classification is valid for five years. All classified establishments 
are required to display a sign indicating the classification awarded.  
4.108.   Adopted in 2011, the national tourism policy consists of three main programmes: 
institutional and managerial capacity building in the sector; the development of tourism sites and 
the bringing of hotel and tourism establishments up to international standards; a nd the promotion 
and marketing of Togo as a destination on foreign tourist markets. The implementation of this 
policy is reflected in the extension of Lomé International Airport and the renovation of certain 
State -owned hotel establishments. Thus, in 2016 the Hôtel du 2 Février was renovated to become 
a five -star hotel and is being operated under the label "Radisson Blu" by the Kalyan Hospitality 
Development group. Although the hotel remains in State ownership, the operator, in consideration 
for the investm ent made, holds a 25 -year operating concession. Profit sharing between the State 
and the operator should begin at the end of the first two years of operation.  
4.109.    Since 2017, tourism operations have been subject to VAT at the reduced rate of 10%.  
4.110.   The profes sion of tourist guide is regulated by Decree No.  89-138 of 23 August 1989 
regulating the profession of tourist guide.43 The sector is open to community nationals.  
4.4.1.4   Financial services  
4.4.1.4.1   Banking services  
4.111.   At the end of December 2015, the Togolese banking syste m consisted of 13 banks and 
two financial institutions of a banking nature (Table 4.6). The changes that occurred during the 
review period include the market entry of a branch of the Société générale Bénin ; the acquisition 
of the Banque togolaise de développe ment (BTD) by Orabank Togo; the expiration of the approval 
of Cauris Investissement , an investment fund; and withdrawal of the approval granted to the 
Banque régionale de solidarité  (BRS).44 The banking system is highly concentrated, with three 
banks holdin g almost two thirds of the system 's assets.  
4.112.   The pursuit of the State disengagement programme led to the privatization of the BTD and 
the Banque Internationale pour l'Afrique au Togo (BIAT). In the same context, the BIAT was 
acquired by Attijariwafa Bank, which now holds 55% of its shares. However, the State remains the 
majority shareholder in two of the seven banks in which it holds shares.  
Table 4.6 Situation with regard to approved credit institutions as of  31 December 2015  
Description  Approval 
(year)  Capital 
(CFAF 
billion)  State holding  Balance 
sheet  
(CFAF 
billion)  
Banks      
Société générale Bénin, Togo branch  2014 n.a. n.a. 29.8 
Bank of Africa – Togo 2013 10.0 0.0%  86.9 
Coris Bank International – Togo 2013 5.5 0.0%  36.7 
Diamond Bank, Togo branch  2010 n.a. n.a. 196.6  
Banque populaire pour l'épargne et le 
crédit  2007 6.5 14.9%  54.8 
Banque Atlantique – Togo 2005 10.1 0.0%  162.2  
Banque sahélo -saharienne pour 
l'investissement et le commerce – Togo 2005 8.1 0.0%  59.0 
Orabank -Togo 2004 10.0 2.0%  479.1  
                                                
42 Decree No.  89-137 of 23 August 1989 regulating and classifying tourism establishments.  
43 The legislation has been notified to the WTO (WTO docum ent S/C/N/584 of 27 May 2011).  
44 BRS Togo was initially acquired by BRS Côte d'Ivoire to give rise to Orabank Côte d'Ivoire, before 
then being sold to Orabank Togo in 2015.  WT/TPR/S/362 • Togo  
 
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  Description  Approval 
(year)  Capital 
(CFAF 
billion)  State holding  Balance 
sheet  
(CFAF 
billion)  
Ecobank -Togo 1998 5.0 5.3%  345.5  
Union togolaise de banque (UTB)  1977 10.0 100.0%  236.2  
Société interafricaine de banque  1977 6.6 5.9%  10.8 
Banque togolaise pour le commerce et 
l'industrie  1974 7.0 91.5%  132.6  
Banque internationale pour l'Afrique au 
Togo 1965 8.8 22.0%  94.2 
Financial institutions      
Caisse régionale de refinancement 
hypothécaire de l'UEMOA  2011 5.8 0.0%  103.3  
Fonds de garantie des investissements 
privés en Afrique de l'Ouest  1995 13.0 0.0%  31.5 
n.a. Not available.  
Source:  WAMU Banking Commission (2016), Rapport annuel 2015.  Viewed at: 
http://www.bceao.int/IMG/pdf/rapport_annuel_de_la_c ommission_bancaire_2015.pdf . 
4.113.   The banks and financial institutions are subject to the community banking regulations and 
are supervised by the WAMU Banking Commission (common report, section  4.4.4). Applications for 
approval are lodged with the Ministry res ponsible for finance, which verifies their conformity with 
the banking regulations and transmits them to the Banking Commission for approval.  
4.4.1.4.2   Microfinance  
4.114.   As of 31 December 2015, Togo had 183 micro -finance and micro -credit institutions 
(decentralized fina ncing schemes (SFDs)). The sector has remained dynamic and characterized by 
increases in the number of customers, deposits and loans (Table 4.7). In fact, the number of 
beneficiaries of financial services provided by SFDs more than doubled between 2010 and  2015 to 
reach 1.8 million. During this period, deposits and lending grew at an annual rate of 11% to reach 
CFAF 144.5 billion and CFAF 118.9 billion, respectively.  
Table 4.7 Basic data on decentralized financ ing schemes, 2010 -2015  
 2010  2011  2012  2013  2014  2015  
Number of SFDs  198 196 196 196 181 183 
Number of beneficiaries (thousand)  871.8  1,035.2  1,246.6  1,652.3  1,495.2  1,790  
 - of which legal persons  63.3 77.3 91.4 46.6 155.6  202.3  
Deposits  84.6 102.6  117 130.2  136.6  144.5  
Loans  70.3 89.5 101.9  109.5  111.5  118.9  
Total assets  106.7  137.7  148.2  165.6  178.3  n.a. 
n.a. Not available.  
Source:  Online information from the Ministry of Finance, viewed at : 
http://finances.gouv.tg/sites/default/files/documents/historique_de_la_microfinance1_.pdf . 
4.115.   The micro -finance entities are supervised by the Ministry responsible for the economy, via 
the Unit for the support and monitoring of mutual or cooperative savings and loan institutions 
(CAS-IMEC). This Unit examines requests from these institutions for authorization to engage in 
activities, controls their activities and determines penalties in the event of infringement s. 
Institutions considered to be large in size are supervised jointly with the BCEAO.45  
4.116.   The micro -finance sector is governed by Law No. 2011 -009 of 12 May 2011 regulating 
decentralized financial schemes. I n 2014, the Government set up a National Inclusive Finance 
Fund (FNFI), with the aim of offering loans to those excluded from the traditional financial system. 
Between 2014 and 2016, around CFAF 25 billion was lent to nearly 700,000 people. The Fund is 
financed by contributions from the State and various d onors and development partners.  
                                                
45 These are institutions with deposits or loans outstanding amounting to at least C FAF 2 billion in the 
course of two consecutive years.  WT/TPR/S/362 • Togo  
 
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  4.117.   The sector 's professionals are grouped in the Togo Association of Micro -Finance 
Professionals (APIM -Togo).  
4.4.1.4.3   Insurance services  
4.118.   Togo's insurance sector is governed by the Insurance Code of the Inter -African Conference 
on Insur ance Markets (common report, section 4.4.3).  
4.119.   The Togolese insurance services market is comprised of 12 direct insurance companies, of 
which five offer life insurance46 and seven non -life insurance47, and two reinsurance companies.48 
A request for approval to establish an additional life insurance company is apparently in process of 
being examined. The number of approved brokers increased from 19 in 2009 to 22 at the end of 
2015. According to the authorities, between 2009 and 2015, premiums issued net of cancel lations 
(life and non -life) rose from CFAF 29.2 billion to CFAF 48.2 billion. The State 's presence in the 
sector is marginal: it only holds 0.57% of the capital of GTA -C2A-IARDT.  
4.120.   In principle, there are two types of mandatory insurance in Togo: third -party motor vehicle 
insurance and import cargo insurance.49 In practice, the obligation to insure imports appears not 
to be being observed. The Ministry of Finance determines the tariffs for third -party motor vehicle 
insurance.  
4.121.   The operators are grouped within the Togo Insurers Committee (CAT), which defends their 
interests in dealings with the authorities. A professional code of  ethics was adopted in 
February  2015. The Professional Association of Insurance Consultants (APAC) also protects the 
interests of the i nsurers. A Motor Vehicle Guarantee Fund is in process of being established.  
4.122.   Insurance products are subject to the tax on insurance contracts at the following rates50: 
5% for insurance against all forms of sea, river or air transport risks; 25% for fire insu rance; 
3% for life insurance; 0.20% for export credit insurance; and 6% for all other types of insurance.  
                                                
46 Beneficial Life Assurance SA; GTA C2A Vie; Mutuelle d'assurance de la faitière des unités coopératives 
d'épargne et de crédit du Togo (MAFUCECTO); NSIA VIE Togo; and SUNU Assurances Vie Togo.  
47 Allian z Togo Assurance; OGAR Togo (formerly FEDAS Assurance SA); FIDELIA Assurances; 
GTA C2A Incendie, Accidents, Risques Divers et Transport (IARDT); NSIA Togo; Saham Assurance Togo; 
and Sunu Assurances IARDT Togo.  
48 Namely, Joint Reinsurance Company of Member States of CIMA 's Compagnie commune de 
réassurance des états membres de la CIMA (CICA RE) and Saham -RE, a subsidiary of the SAHAM group.  
49 Law No. 87 -07 establishing the mandatory nature and domiciliation of goods insurance.  
50 General Tax Code, Article 865.  WT/TPR/S/362 • Togo  
 
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  5  APPENDIX TABLES  
Table A1. 1 Structure of exports, 2009 -2016  
  2009  2010  2011  2012  2013  2014  2015  2016  
World (US$ mil lion) 640.2  648.3  852.3  960.9  1,146.5  803.8  710.0  714.9  
World (€ million)  460.8  489.5  613.1  747.8  863.5  605.9  640.2  646.3  
 (Percentage share)  
Total primary products  39.8 33.0 37.8 42.2 39.5 44.4 47.8 40.8 
 Agriculture  19.3 19.0 20.6 21.4 20.7 25.9 31.9 27.5 
 Food 16.1 15.8 14.3 14.1 15.1 18.1 22.3 19.7 
 1110 - Non-alcoholic 
 beverages, n.e.s.  1.7 1.9 1.7 1.6 2.8 1.4 2.4 5.4 
 0222 - Milk and cream, 
 concentrated or sweetened  0.7 0.8 1.3 1.6 1.6 3.8 3.3 2.4 
 4222 - Palm oil and its  fractions  0.3 0.0 0.0 1.7 3.8 2.2 3.8 2.3 
 0721 - Cocoa beans, whole or 
 broken, raw or roasted  5.3 5.5 4.0 1.0 1.3 3.6 3.5 1.6 
 1123 - Beer made from malt 
 (including ale, stout and 
 porter)  0.5 0.6 0.5 0.4 0.4 0.5 0.8 1.1 
 Agricultural raw materials  3.2 3.2 6.3 7.3 5.6 7.8 9.6 7.8 
 2631 - Cotton (other than 
 linters), not carded or combed  2.6 2.8 5.9 7.0 5.2 7.2 8.9 7.1 
 Mining  20.5 14.0 17.2 20.8 18.8 18.5 15.9 13.4 
 Ores and other minerals  19.8 13.5 13.3 13.8 13.6 17.0 14.5 11.7 
 2723 - Natural calcium 
 phosphates , natural 
 aluminium calcium phosphates 
 and phosphatic chalk  14.1 10.5 11.3 13.2 12.0 16.5 14.1 11.4 
 Non-ferrous metals  0.5 0.3 0.3 0.2 0.0 0.0 0.0 0.1 
 Fuels 0.1 0.1 3.5 6.8 5.2 1.5 1.4 1.6 
Manufactures  59.5 63.7 58.3 54.1 56.7 50.4 48.4 55.7 
 Iron and steel  6.6 7.4 5.1 3.7 6.8 3.6 3.2 2.8 
 6741 - Flat-rolled products of 
 iron or non -alloy steel, plated  or 
coated with zinc  1.7 2.3 1.2 1.4 0.8 1.3 1.6 1.3 
 Chemicals  11.6 12.2 12.5 8.8 8.3 8.6 11.9 12.7 
 5532 - Beauty or make -up 
 preparations for t he care of 
 the skin (other than 
 medicaments), including 
 sunscreen or suntan 
 preparations; manicure or 
 pedicure preparations  4.2 4.2 4.0 3.6 3.9 4.9 6.1 6.5 
 5629 - Fertilizers, n.e.s.  3.8 4.6 5.4 2.3 0.8 0.5 0.9 1.6 
 5822 - Other plates, sheets, 
 film, foil and strip, of plastics, 
 non-cellular and not 
 reinforced, laminated, 
 supported or similarly 
 combined with other materials  1.0 1.2 1.3 1.3 1.0 1.2 1.4 1.3 
 Other semi -manufactures  26.0 24.8 23.7 18.0 15.9 13.5 7.9 8.2 
 6612 - Portland cement, 
 aluminous cement, slag 
 cement, supersulphate cement 
 and similar hydraulic cements, 
 whether or not coloured or in 
 the form of clinkers  23.7 22.8 21.4 16.1 14.4 12.2 6.9 7.5 
 Machine ry and transport 
 equipment  3.2 5.0 3.1 10.8 13.1 5.7 5.9 12.4 
 Power -generating machinery  0.1 0.8 0.1 0.0 0.5 0.3 0.5 0.4 
 Other non -electrical machinery  1.3 1.6 1.6 2.3 4.5 3.0 2.3 3.7 
 Agricultural machinery and 
 tractors  0.0 0.2 0.0 0.0 0.0 0.1 0.0 0.0 
 Office machines and 
 telecommunications equipment  0.2 0.2 0.1 0.0 0.0 0.4 0.1 0.4 
 Other electrical machinery  0.0 0.2 0.0 0.1 0.0 0.0 0.1 0.2 WT/TPR/S/362 • Togo  
 
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    2009  2010  2011  2012  2013  2014  2015  2016  
 Automotive products  0.7 1.7 0.9 1.2 1.2 1.1 1.5 2.4 
 7821 - Motor vehicles for the 
 transport of goods  0.1 0.8 0.4 0.6 0.7 0.7 0.9 1.4 
 Other transport equipment  0.9 0.5 0.3 7.0 7.0 0.9 1.4 5.3 
 7851 - Motor cycles (including 
 mopeds) and cycles fitted with 
 an auxiliary motor, with or 
 without side -cars; side -cars 0.3 0.2 0.1 0.3 0.0 0.1 0.5 3.6 
 Textiles  1.5 2.3 3.1 2.4 2.8 3.4 2.8 2.7 
 6581 - Sacks and bags, of 
 textile  materials, of a kind 
 used for the packing of goods  0.0 1.1 1.3 1.3 1.7 2.1 1.2 1.1 
 Articles of apparel and clothing 
 accessories  1.2 3.2 0.5 0.3 0.1 0.1 0.1 0.1 
 Other consumer goods  9.4 8.8 10.4 10.3 9.7 15.5 16.5 16.6 
 8931 - Articles for the 
 conveyance or packing of 
 goods, of plastics; stoppers, 
 lids, caps and other closures,  of 
plastics  5.2 4.7 5.6 5.7 4.6 7.9 9.3 9.9 
 8999 - Miscellaneous 
 manufactured articles, n.e.s.  1.7 1.3 1.4 1.9 2.2 3.5 3.2 3.0 
 8997 - Basketware, 
 wickerwork and othe r articles  of 
plaiting materials, n.e.s.;  brooms, 
brushes, paint rollers, 
 squeegees and mops  1.8 1.9 2.1 1.8 1.5 2.4 2.2 1.7 
Other  0.7 3.3 3.9 3.7 3.8 5.2 3.8 3.5 
 9710 - Gold, non -monetary 
 (excluding gold ores and 
 concentrates)  0.7 3.3 3.9 3.7 3.8 5.2 3.7 3.5 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev. 3) . WT/TPR/S/362 • Togo  
 
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  Table A1. 2 Structure of import s, 2009 -2016  
 2009  2010  2011  2012  2013  2014  2015  2016  
World (US$ million ) 1,171.2  1,204.8  1,755.9  1,662.0  1,967.3  1,753.2  1,730.9  1,715.6  
World  (€ million ) 843.1  909.7  1,263.1  1,293.5  1,481.7  1,321.5  1,560.7  1,551.0  
 (Percentage share ) 
Total primary products  30.9 34.0 33.3 39.3 38.0 34.4 31.8 28.7 
 Agriculture  14.1 15.0 14.1 16.3 15.3 15.4 16.4 14.3 
 Food 12.6 13.4 12.9 15.0 14.2 14.0 15.3 13.1 
 0412 - Other wheat (including 
spelt) and meslin, unmilled  1.7 1.2 0.2 0.0 0.2 0.0 1.2 1.5 
 0342 - Fish, frozen (excluding 
fillets and minced fish)  0.6 1.8 1.6 1.7 1.4 1.5 2.0 1.4 
 4222 - Palm oil and its fractions  0.3 0.3 0.5 0.4 1.6 0.6 2.4 1.1 
 0423 - Rice, semi -milled or wholly 
 milled, whether or not polished, 
 glazed, parboiled or converted 
 (including broken rice)  0.7 0.4 0.4 0.5 0.6 0.7 0.9 1.0 
 Agricultural raw materials  1.5 1.6 1.3 1.2 1.1 1.3 1.2 1.2 
 2690 - Worn clothing and other 
 worn t extile articles; rags  0.9 0.9 0.8 0.8 0.8 0.9 0.9 1.0 
 Mining  16.8 19.0 19.1 23.0 22.7 19.0 15.3 14.4 
 Ores and other minerals  3.0 3.1 2.2 0.9 0.4 0.3 0.3 0.5 
 Non-ferrous metals  0.2 0.4 0.3 0.4 0.3 0.2 0.9 0.4 
 Fuels 13.5 15.5 16.7 21.7 22.1 18.5 14.2 13.6 
 334 - Petroleum oils (other than 
 crude)  13.1 12.8 12.4 16.1 17.3 15.1 10.9 11.5 
 Manufactures  69.1 66.0 66.7 60.7 62.0 65.6 68.2 70.3 
 Iron and steel  4.2 4.3 4.3 4.2 6.7 4.2 4.2 4.7 
 6761 - Bars and rods, hot -rolled, in 
irregularly wound coils,  of iron or 
steel 1.5 1.9 2.2 1.4 1.1 1.3 1.2 1.1 
 Chemicals  16.8 16.7 15.4 16.0 16.7 15.4 18.6 18.0 
 5429 - Medicaments, n.e.s.  3.5 5.8 2.8 4.0 4.0 3.7 4.9 4.7 
 5711 - Polyethylene  2.3 2.4 2.7 3.2 3.2 3.3 3.6 3.1 
 5629 - Fertilizers, n.e.s.  2.3 1.0 1.4 1.2 0.6 0.3 0.4 2.9 
 5751 - Polymers of propylene or of 
 other olefins  1.1 1.3 1.3 1.5 1.5 1.4 1.6 1.2 
 Other semi -manufactures  11.4 12.9 10.2 9.4 9.7 10.5 10.9 7.5 
 6612 - Portland cement, aluminous 
 cement, slag cement, 
 supersulphate cement and sim ilar 
 hydraulic cements, whether or not 
 coloured or in the form of clinkers  7.0 7.3 5.1 5.5 4.4 4.6 2.3 1.4 
 Machinery and transport equipment  24.9 19.1 26.6 20.6 19.9 24.1 24.0 29.3 
 Power -generating machinery  0.6 1.0 0.5 0.3 0.8 1.2 0.8 0.5 
 Other no n-electrical machinery  8.5 4.5 6.4 4.9 7.7 9.5 8.5 10.5 
 7443 - Ships' derricks; cranes 
 (including cable cranes); mobile 
 lifting frames, straddle carriers and 
 works trucks fitted with a crane  0.0 0.1 0.1 0.1 0.5 1.4 0.9 5.3 
 Agricultural machinery and  tractors  0.4 0.2 0.4 0.3 0.3 0.4 0.3 0.1 
 Office machines and 
 telecommunications equipment  3.8 4.0 2.9 1.9 1.4 2.0 3.3 3.1 
 Other electrical machinery  5.8 3.0 1.5 1.2 2.0 3.3 3.5 4.5 
 7782 - Electric filament or 
 discharge lamps (including sealed -
 beam lamp units and ultraviolet or 
 infrared lamps); arc lamps; parts 
 thereof  0.1 0.0 0.1 0.0 0.0 0.1 0.1 1.7 
 Automotive products  4.6 5.0 4.9 4.4 4.6 6.4 5.7 6.5 
 7812 - Motor vehicles for the 
 transport of persons, n.e.s.  2.7 2.8 2.6 2.2 1.8 2.8 2.8 3.3 
 7821 - Motor vehicles for the 
 transport of goods  0.9 1.3 1.4 1.1 1.8 2.4 1.4 1.4 WT/TPR/S/362 • Togo  
 
- 525 - 
 
   2009  2010  2011  2012  2013  2014  2015  2016  
 Other transport equipment  1.5 1.6 10.6 8.0 3.4 1.7 2.2 4.3 
 7851 - Motor cycles (including 
 mopeds) and cycles fitted with an 
 auxiliary motor, with or without 
 side-cars; side -cars 1.0 1.1 1.2 1.0 0.8 0.9 1.4 2.1 
 7937 - Tugs and pusher craft  0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 
 Textiles  5.5 5.1 5.3 5.4 4.8 6.2 5.2 5.6 
 6523 - Other woven fabrics, 
 containing 85% or more by weight 
 of cotton, bleached, dyed, printed 
 or otherwise finished, weighing not 
 more than 200 g/m2 1.5 1.3 1.4 2.0 2.0 2.4 1.9 2.0 
 6518 - Yarn (other than sewing 
 thread) of staple fibres; synthetic 
 monofilament, n.e.s.; strip and the 
 like of synthetic textile materials of 
 an apparent width not ex ceeding
 5 mm 1.0 1.2 1.3 1.6 1.5 1.6 1.8 2.0 
 Articles of apparel and clothing 
 accessories  2.1 1.0 1.1 1.1 1.0 0.9 0.5 0.9 
 Other consumer goods  4.3 6.8 3.7 4.0 3.1 4.2 4.7 4.2 
Other  0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 
Source:  WTO Secretariat calculations  based on data from the UNSD Comtrade database (SITC Rev. 3) . WT/TPR/S/362 • Togo  
 
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  Table A1. 3 Destination of export s, 2009 -2016  
  2009  2010  2011  2012  2013  2014  2015  2016  
World  (US$ million ) 640.2  648.3  852.3  960.9  1,146.5  803.8  710.0  714.9  
World  (€ million ) 460.8  489.5  613.1  747.8  863.5  605.9  640.2  646.3  
 (Percentage share ) 
America 0.1 3.4 1.8 0.3 3.0 1.0 3.8 3.2 
 USA 0.1 1.8 0.3 0.3 0.5 0.4 0.6 0.7 
 Other America  0.0 1.6 1.5 0.1 2.5 0.6 3.2 2.6 
 Canada  0.0 0.0 0.1 0.1 0.1 0.0 2.2 2.6 
Europe  7.5 19.1 10.7 23.1 14.2 12.0 9.7 6.7 
 EU-28 6.6 18.1 7.2 19.9 11.8 8.7 8.7 6.4 
 Belgium 1.8 2.2 1.0 2.3 0.6 1.4 3.0 1.4 
 France  0.7 4.4 1.1 0.5 4.1 1.4 1.4 1.2 
 Netherlands  1.6 3.3 0.5 0.6 0.8 3.5 1.6 1.0 
 EFTA 0.7 0.3 3.5 2.8 2.5 2.0 0.8 0.3 
 Other Europe  0.1 0.6 0.0 0.4 0.0 1.3 0.2 0.0 
Commonwealth of Independent States 
(CIS)  0.0 0.7 0.0 0.0 0.0 0.0 0.0 0.0 
Africa 72.6 28.7 70.2 67.4 68.1 60.0 62.3 69.6 
 Benin 13.9 4.0 13.0 11.5 10.5 11.3 14.1 17.6 
 Burkina Faso  14.3 4.9 14.8 16.9 16.6 10.1 15.3 16.0 
 Mali 3.2 1.1 3.2 2.5 2.1 3.9 5.2 7.3 
 Niger  7.5 5.7 10.5 9.2 9.4 13.2 9.2 7.1 
 Côte d'Ivoire  2.8 0.5 4.1 3.3 1.9 2.4 3.7 6.1 
 Ghana  15.8 5.2 9.2 4.4 10.0 8.5 3.6 4.8 
 Nigeria 9.2 0.6 9.3 9.7 9.3 6.0 4.9 4.3 
 Senegal 1.1 0.5 0.9 0.8 0.9 0.6 0.8 1.2 
 Congo  0.4 0.1 0.3 0.5 0.3 0.4 0.5 1.2 
Middle East  0.2 0.3 1.0 0.8 0.9 3.2 3.4 3.6 
 United Arab Emirates  0.0 0.2 0.2 0.1 0.0 1.3 2.2 2.5 
 Lebanese Republic  0.1 0.1 0.9 0.7 0.9 1.9 1.1 1.1 
Asia 18.9 9.9 14.7 7.9 13.7 23.8 20.8 16.8 
 China  0.5 1.9 0.7 1.9 1.7 2.7 1.1 1.3 
 Japan 0.0 0.2 0.0 0.0 0.0 0.0 0.0 0.0 
 Other Asia  18.4 7.9 14.0 6.0 12.0 21.1 19.7 15.5 
 India 14.2 4.0 6.4 1.6 7.0 13.5 9.3 7.7 
 Malaysia  0.3 0.2 2.1 1.1 0.2 1.0 2.4 2.4 
 Bangladesh  0.0 0.5 0.2 0.0 0.7 1.4 0.7 1.1 
 Indonesi a 0.8 0.8 1.0 1.4 1.2 1.4 2.3 0.9 
 Australia  0.0 0.0 0.0 0.0 0.0 0.0 1.4 0.9 
Other  0.7 38.0 1.5 0.5 0.0 0.0 0.0 0.0 
         
Memorandum:          
West African Economic and Monetary 
Union (WAEMU)  42.7 16.8 46.5 44.2 41.3 41.6 48.5 55.5 
 Benin 13.9 4.0 13.0 11.5 10.5 11.3 14.1 17.6 
 Burkina Faso  14.3 4.9 14.8 16.9 16.6 10.1 15.3 16.0 
 Mali 3.2 1.1 3.2 2.5 2.1 3.9 5.2 7.3 
 Niger  7.5 5.7 10.5 9.2 9.4 13.2 9.2 7.1 
 Côte d'Ivoire  2.8 0.5 4.1 3.3 1.9 2.4 3.7 6.1 
 Senegal 1.1 0.5 0.9 0.8 0.9 0.6 0.8 1.2 
 Guinea -Bissau  0.0 0.0 0.0 0.0 0.0 0.0 0.3 0.1 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database . WT/TPR/S/362 • Togo  
 
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  Table  A1. 4 Origin of imports , 2009 -2016  
  2009  2010  2011  2012  2013  2014  2015  2016  
World (US$ million ) 1,171.2  1,204.8  1,755.9  1,662.0  1,967.3  1,753.2  1,730.9  1,715.6  
World ( € million ) 843.1  909.7  1,263.1  1,293.5  1,481.7  1,321.5  1,560.7  1,551.0  
 (Percentage share ) 
America 8.5 6.5 7.8 11.8 11.4 5.7 5.1 4.8 
 USA 1.8 2.7 1.8 8.1 5.2 3.0 2.5 1.8 
 Other America  6.8 3.8 6.0 3.7 6.3 2.7 2.6 3.0 
Europe  42.4 37.1 40.1 35.6 35.8 40.4 34.3 31.9 
 EU-28 40.4 34.7 29.2 33.7 33.3 38.6 32.6 29.1 
 France  11.7 13.6 9.5 9.4 7.8 9.4 9.4 8.9 
 Netherlands  5.9 3.6 3.4 3.4 7.5 4.8 2.0 4.3 
 Belgium  3.9 6.1 4.3 6.7 4.0 5.2 3.8 3.8 
 Germany  3.3 2.7 2.9 1.8 2.5 3.8 3.7 2.9 
 Spain  1.5 1.1 2.5 2.7 4.5 4.7 3.9 1.8 
 Poland 0.1 0.2 0.3 0.8 0.3 0.4 0.6 1.2 
 Italy 1.4 2.2 1.3 1.6 1.5 1.9 1.5 1.1 
 EFTA 1.1 1.1 9.7 0.3 0.7 0.4 0.4 1.3 
 Switzerland  0.2 0.3 0.2 0.2 0.3 0.4 0.3 1.3 
 Other Europe  0.9 1.3 1.2 1.6 1.8 1.4 1.3 1.5 
 Turkey 0.9 1.3 1.2 1.6 1.8 1.4 1.3 1.5 
Commonwealth of 
Independent States (CIS)  0.4 0.8 3.1 2.2 3.9 4.6 2.6 4.2 
 Russian Federation  0.3 0.0 1.6 1.3 3.0 4.1 2.3 2.8 
 Ukraine  0.1 0.8 1.4 0.9 0.6 0.2 0.3 1.4 
Africa 15.6 17.1 14.3 14.8 13.7 12.7 17.7 13.6 
 Ghana  3.3 2.8 2.5 4.3 4.8 3.6 3.4 3.5 
 Côte d'Ivoire  3.6 4.3 3.4 3.0 2.6 2.4 2.3 3.0 
 Nigeria 2.4 1.0 1.1 1.0 0.8 0.7 0.8 1.7 
 Morocco 0.8 1.0 0.6 1.0 1.1 1.0 2.3 1.0 
 South Africa  2.5 2.1 2.6 2.1 1.0 1.7 4.9 1.0 
Middle East  2.6 3.5 5.0 4.9 3.9 4.7 5.2 4.9 
 Saudi Arabia, Kingdom of  0.6 1.0 1.1 1.0 1.5 2.3 2.4 2.4 
 United Arab Emirates  0.8 1.4 2.1 0.8 0.8 0.9 1.5 1.6 
Asia 29.1 34.2 28.4 29.1 31.3 31.8 35.1 40.5 
 China  15.2 15.1 14.9 13.7 16.0 17.7 20.1 28.7 
 Japan 2.7 3.0 2.6 3.0 3.6 3.8 4.1 4.2 
 Other Asia  11.3 16.1 10.9 12.3 11.7 10.3 11.0 7.6 
 India 2.2 4.0 2.8 3.2 2.9 3.2 3.8 2.8 
 Korea , Republic of  1.0 1.3 1.3 2.2 1.2 1.4 1.1 1.2 
Other  1.4 0.8 1.4 1.6 0.0 0.0 0.0 0.0 
         
Memorandum:          
West African Economic and 
Monetary Union (WAEMU)  5.3 7.3 5.2 4.7 4.7 4.7 4.7 5.2 
 Côte d'Ivoire  3.6 4.3 3.4 3.0 2.6 2.4 2.3 3.0 
 Senegal 0.7 0.9 0.6 0.8 0.6 0.7 0.7 0.8 
 Benin 0.4 0.5 0.4 0.4 0.6 0.8 0.5 0.8 
 Burkina Faso  0.1 0.2 0.1 0.1 0.0 0.1 0.3 0.2 
 Guinea -Bissau  0.2 1.2 0.5 0.3 0.8 0.8 0.8 0.2 
 Mali 0.1 0.0 0.0 0.0 0.1 0.0 0.1 0.0 
 Niger  0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 
 Togo 0.3 0.2 0.1 0.1 0.0 0.0 0.0 0.0 
Source:  WTO Secretariat calculations based on data from the UNSD Com trade database . 
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