WT/TPR/S/166/Rev.1 Trade Policy Review 
Page 26 
 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) INTRODUCTION  
1. Since the first TPR, Togo's trade re gime has been marked by its integration in regional blocs, 
in particular WAEMU.  The introduction of the WAEMU CET on 1 January 2000 has reduced the 
simple average applied MFN tariff rate from 16.5 pe r cent in 1998 to 12.1 per cent.  This reduction 
relates primarily to non-agricultural products.  The relatively high level of protection given to 
agricultural products is detrimental to their comp etitiveness on foreign markets (particularly in the 
case of processed agricultural products).  Other im port duties and taxes raise the average rate of 
protection at the border to 15.85 per cen t.  Internal taxes are also levied. 
2. Changes to customs procedures have included, in particular, the computerization of around 
93 per cent of imports.  The Government has appointed the company COTECNA to carry out 
preshipment inspection.  Togo is experiencing diffi culties with the application of the WTO Customs 
Valuation Agreement. 
3. Togo maintains import prohibitions for health  reasons.  There is a WAEMU subregional 
initiative aimed at improving the quality of products , especially those intended for export.  A free 
zone exists to promote exports. However, for f ood security reasons Togo prohibits the exportation of 
cereals (or in practice any food crops). 
4. Intellectual property is protected in Togo, in particular under the revised Bangui Agreement.  
Togo's copyright and related rights legislation is obs olete and needs to be brought up to date.  The 
same applies to competition legislation.  The g overnment procurement regime remains virtually 
unchanged.  The privatization progr amme has primarily enabled State-owned enterprises to be put out 
to concession. 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Registration 
5. The requirements for importing or exporti ng goods for commercial purposes have not 
changed since 1999.  It is necessary to obtain an installation licence from the Ministry of Commerce,1 
pay the occupational tax and obtain a tax certificate, be registered and listed in the trade register,2 and 
hold an importer/exporter's and shipper's card also issued by the Ministry.3  These requirements are 
                                                      
1 Order No.  24/MIC/MEF of 5 November 1996.  The application for authorization must bear a 
CFAF 500 stamp, and must be accompanied by: two id entity photos;  a certified pho tocopy of an identity 
document;  a certified photocopy of the residence permit for foreigners;  a certified photocopy of the certificate 
of nationality or proof of nationality;  a criminal record cer tificate;  draft articles of association, in the case of 
companies;  proof of payment of the administrative fee issued by the revenue department of the Ministry of 
Commerce, against payment of CFAF 15,000 for Togole se nationals and citizens of the ECOWAS countries, 
and CFAF 20,000 for non-ECOWAS citiz ens; and a completed questionnaire. 
2 The costs are :  a charge of CFAF 10,000 for ins titutions and CFAF 15,000 francs for companies, and 
a single levy of CFAF 33,000 for inscription in th e trade register and with the Chamber of Commerce. 
3 Order No. 25/MIC/MEF of 5 November 1996.  The application must bear a CFAF 500 stamp, and 
must be accompanied by:  a certified photocopy of an  identity document for Togolese nationals and, for 
foreigners, their passport;  a certified photocopy of th e residence permit for foreigners;  a criminal record 
certificate;  proof of payment of the administrative fee issued by the revenue department of the Ministry of 
Commerce, against payment of CFAF 45,000 for Togole se nationals and citizens of the ECOWAS countries, 
and CFAF 75,000 for non-ECOWAS citizens;  a comp leted questionnaire;  a certified photocopy of  the 
installation licence;  a certified photocopy of the inscription in the trade register, stamped by the Chamber of Togo WT/TPR/S/166/Rev.1 
 Page 27 
 
 
the same for Togolese nationals and foreigners, apart from the fees payable which are lower for 
citizens of the ECOWAS countries for subregional economic integration reasons.  The registration 
formalities can be accomplished at the single window of the Chamber of Commerce and Industry of Togo (CCIT). 
6. The installation licence takes the form of a numbered card, signed by the Minister for 
Commerce.  It is valid for five years in the case of  Togolese nationals, while fo r foreigners its validity 
is linked to that of the residence permit.  The licence is renewable.  The importer/exporter's and 
shipper's card is valid for one year and can be renewed.  Economic operato rs who do not have this 
card are regarded as "occasionals" if they are on record, or as "informals". 
(ii) Customs procedures 
7. The Customs Code of 1966 (amended) is still in force
4; it applies to both imports and exports 
of goods.  In the areas it covers, the WAEMU Cust oms Code (Book I:  Organizational framework, 
and customs formalities and procedures) takes precedence over the national customs code. 
8. The customs procedures are:  release for consumption;  export;  transit;  customs 
warehousing;  temporary admission;  in-bond ma nufacturing;  prior exportation;  drawback; 
temporary importation and temporary exportation;  and re-exportation.  Only customs agents may 
carry out customs clearance operations.5 
9. Togo has been applying an import inspection programme (PVI) since 1 February 19956;  
COTECNA has been responsible for implementing the PVI under contract since that date.  The tasks 
entrusted to COTECNA are:  to verify that the qua lity and quantity of the products concerned are in 
accordance with the contract;  to verify that import prices are consistent with those in the country of 
export (to prevent under-invoicing);  to determine the customs classification of the products concerned, as well as their customs valu e and their eligibility for importation. 
10. Prior to every import operation with a f.o.b. value exceeding CFAF 1.5 million for goods 
imported by air or sea, or CFAF 1 million for goods imported by land, the importer must submit an inspection order (IO) to the COTECNA liaison office at  Lomé, at least seven days before the loading 
date.
7  The IO consists of an intention to import (II)  form available from the COTECNA liaison office 
at Lomé, and two copies of the pro forma invoice/purchase order. 
                                                                                                                                                                     
Commerce and Industry of Togo;  a certified photocopy of  the tax certificate (trading licence and professional 
tax);  and the company tax number issued by the tax service. 
4 Act No. 66-22 of 23 December 1966. 
5 Decree No. 83-62 of 11 April 1983.  To be customs agents, legal persons must satisfy the following 
requirements:  be registered under Togolese law;  at least 35 per cent of the registered capital must be Togolese;  
the company's representative with the customs administra tion must be of Togolese nationality, furnish evidence 
of relevant training and have five years' experience, unless the person has worked as a customs declarant for at 
least 10 years;  provide a copy of th e company's articles of association and a list of the members of the board of 
directors;  furnish a bank guarantee of CFAF 25 million;   provide projections of the company's fixed assets, 
working capital and payroll;  provide a criminal record  certificate.  Natural persons must:  be of Togolese 
nationality;  fulfil the requirements listed for legal persons, with the exception of the articles of association;  
furnish a bank guarantee of CFAF 5 million. 
6 Decree No. 94-086-PR of 28 December 1994. 
7 The following goods are exempt ed from COTECNA inspection:  imports under the transit and 
temporary importation procedures, live animals, plants, mineral water, cinematographic films, current 
newspapers and periodicals, postal and fiscal stamps, stamper paper, banknotes, chequebooks, books, brochures and printed matter, plans and drawings by architects, engineers and the like, cartographic works, wax fabrics, WT/TPR/S/166/Rev.1 Trade Policy Review 
Page 28 
 
 
11. There are two levels of treatment for goods covered by the COTECNA contract:  for goods 
assigned to the orange channel (moderate risk), COTECNA merely checks the tariff classification and 
analyses the customs value; goods assigned to the red channel (higher risk) are also subjected to a 
physical inspection.  Any goods not covered by th e COTECNA contract which arrive in containers 
are passed through a scanner. 
12. COTECNA claims to have been applying the Agreement on Implementati on of Article VII of 
the GATT 1994 (Customs Valuation Agreement) sinc e 1 January 2001 to imports subject to PVI.8  In 
practice, however, there are a few problems with the application of this Agreement by Togo;  
technical assistance is requested in this respect. 
13. The inspection process culminates in the issuing of  either an inspection certificate (ADV) or a 
notice of refusal to certify (ARA);  an internal COTECNA appeals procedure is available in the event 
of disputes.  The ADV is mandatory for the clearance of goods for importation.  The ADV indicates the tariff heading, the customs value and the total amount of the duties and taxes payable.  The ADV 
must be attached to the import attestation e ndorsed by the bank with which the transaction is 
domiciled (if the value exceeds CFAF 5 million), th e invoice, the transport documents and, where 
applicable, the certificate of origin and the phytosanitary or sanitary certificate. 
14. The State pays fees to COTECNA at the following  rates:  for the orange channel, 0.75 per 
cent of the f.o.b. value of imports, with a mini mum of CFAF 70,000 per inspection;  for the red 
channel, 1 per cent of the f.o.b. value of imports , with a minimum of CFAF  80,000 per inspection.  
These fees are financed by receipts from the charge  for the inspection and verification of imported 
goods (RVI), which is set at 0.75 per cent of the f.o. b. value of all imports, including those not subject 
to PVI. 
15. Customs declarations are computerized, using the Automatic System for Customs Data Entry 
(ASYCUDA), in five offices,
9 namely: the port, Lomé airport,  the petroleum products office, 
Kwadjovisakopé and Sanvée-Condji, whic h cover 93 per cent of traffic.  An automation fee is levied 
at a rate of between CFAF 1,500 and 5,000 per declaration, depending on the nature of the 
transaction.  The maximum duration of customs cl earance formalities is 48 hours from the date of 
registration of the declaration. 
(iii) Rules of origin 
16. As Togo is a member of the WAEMU customs union, in principle it also uses the WAEMU 
rules of origin for non-preferential treatment purpo ses. The WAEMU rules of origin came into effect 
on 1 January 200310 and have been incorpor ated in full by ECOWAS.11  Under these rules, products 
originating in WAEMU/ECOWAS are products whol ly obtained or those that have undergone 
sufficient working or processing in a member State (with the exception of products manufactured in 
                                                                                                                                                                     
fancy and bazin fabrics, coins, personal effects, used vehicles, donations to the Government and to NGOs, 
works of art, chilled products, comm ercial samples, arms and ammunition, goods forming the subject of 
international invitations to tender, secondary metals, expl osives, personal gifts, postal parcels, goods originating 
in ECOWAS, gold and precious metals, hydrocarbons and petroleum products, and goods imported by 
diplomatic missions and international organizations.  
8 The date of June 2000 had been fixed by the WTO for the application of this Agreement by the 
developing countries and incorporated in the WAEMU regulation on customs valuation (Regulation 
No. 5/99/CM/UEMOA).  In 1995, Togo asked for permission to delay the application of the Agreement (WTO document WT/LET/19, 18 April 1995).  There have b een no further approaches. 
9 ASYCUDA, Version 2. 
10 Additional Protocol No. III establishing the WAEMU rules of origin. 
11 Protocol A/P1/1/03. Togo WT/TPR/S/166/Rev.1 
 Page 29 
 
 
free zones or under suspensive customs procedures) .  Local (unprocessed) products and traditional 
handicrafts, as well as products in which at least  60 per cent of the raw material inputs comes from 
WAEMU/ECOWAS, are also regarded as originating in WAEMU/ECOWAS.12 
17. A change in tariff classification affecting one of  the first four digits of the ECOWAS Tariff 
and Statistical Nomenclature (subject to a list of exceptions) can also confer origin.13  T h e  s a m e  
applies to Community value added of 30 per cent or  more of the ex-factory cost price, excluding tax.14  
Products originating in WAEMU/ECOWAS must be approved by the competent authority (Chapter II(3)(ii)(c)), and must display a mark of origin on their packaging. 
(iv) Customs levies 
(a) Import duties and taxes 
Overview 
18. Togo has duly notified its tariff to the WTO Integrated Data Base (IDB).
15  All customs duties 
are ad valorem.   Goods imported under the release for c onsumption procedure are subject to the 
following import duties and taxes:  customs duty (DD), statistical fee (RS), WAEMU Community solidarity levy (PCS), ECOWAS Community levy (P C), and charge for the inspection and verification 
of imported goods (RVI).  The Chamber of Commerc e tax (TCC) and the toll on sea cargo are levied 
on each ton imported as it enters the Autonomous Port of Lomé.  VAT and, for certain products, excise duty, are levied by customs;  petroleum produc ts are subject to special taxation.  An advance 
payment is also levied at the cu stoms cordon on income taxes or flat -rate taxes payable in their stead. 
19. As the Free Zone is located outside the national customs territory, sales on the domestic 
market by enterprises established there are subject  to the same treatment as goods being released for 
consumption. 
The applied MFN tariff  
20. Togo's 2005 tariff has 5,643 tariff lines at the 10-digit level (Table AIII.1).  The tariff 
incorporates the WAEMU Tariff and Statistical Nomenclature,
16 which is based on the 2002 version 
of the Harmonized Commodity Description and Coding System (HS).  The tariff rate varies according 
to the category of product: staple goods (0 per cent);  basic necessities, includi ng basic raw materials, 
capital goods and specific inputs (5 per cent);  inputs and intermediate goods ( 10 per cent);  and final 
consumer goods (20 per cent). 
21. Togo's introduction of the WAEMU CET on 1 January 2000 reduced the simple average 
applied MFN tariff rate from 16.5 per cent in 1998 to 12.1 in 2005 (Tab le III.1).  However this change 
to Togo's customs tariff related essen tially to non-agricultural products, as a higher level of protection 
has been maintained for agricultural products desp ite the country's competitive advantages in this 
                                                      
12 The following are deemed to be local products: animal, mineral or plant products that have not 
undergone any industrial processing.  The following are deemed to be traditional handicrafts:  articles generally 
made by hand, with or without the help of tools, instruments or devices directly worked by the craftsman. 
13 Regulation No. 12/2002/CM/UEMOA. 
14 Regulation No. 13/2002/CM/UEMOA. 
15 WTO document G/MA/IDB/2/Rev.23  of 27 March 2006. 
16 Regulation No. 5/98/CM/UEMOA, amended WT/TPR/S/166/Rev.1 Trade Policy Review 
Page 30 
 
 
field.  Agricultural products feature prominently in the expenditure of consum ers, particularly those 
on low incomes, and the fact that they are heavily taxed adds to their cost. 
Table III.1 
MFN tariff structure, 1998 and 2005 
    
1998a 2005a Uruguay 
Roundb 
1 Tariff lines bound (as a percentage of all tariff lines) 15.0 15.0 .. 
2 Tariff lines eligible for duty-free en try (as a percentage of all tariff 
lines) 0.6 1.3 0.0 
3 Duties other than ad valorem (as a percentage of all tariff lines) 0.0 0.0 0.0 
4 Tariff quotas (as a percentage of all tariff lines) 0.0 0.0 0.0 
5 Duties other than ad valorem without any AVE (as a percentage of 
all tariff lines) 0.0 0.0 0.0 
6 Simple average rate 16.5 12.1 80.0 
  Agricultural products (WTO definition)c 14.4 14.4 80.0 
  Non-agricultural products (WTO definition)d 16.8 11.7 80.0 
  Agriculture, fishing, hunting and forestry (ISIC 1) 13.2 12.9 80.0 
  Mining and quarrying (ISIC 2) 6.3 5.2 80.0 
  Manufacturing industries (ISIC 3) 16.9 12.2 80.0 
7 National tariff peaks (as a percentage of all tariff lines)e 0.0 0.0 0.0 
8 International tariff peaks (as a percentage of all tariff lines)f 75.8 41.1 100.0 
9 Standard variation in rates applied 6.4 6.9 0.0 
10 Nuisance duties (as a percentage of all tariff lines)g 0.0 0.0 0.0 
.. Not available. 
a Does not include the statistical fee or the charge for the inspection and verification of imported goods. 
b Indicators 2 to 10 are based solely on the 845 bound tariff lines. 
c WTO Agreement on Agriculture. 
d  Excludes petroleum. e The national tariff peaks are duties that are higher than three times the simple average of th e rates applied (indicator 6). 
f The international tariff peaks are duties that exceed 15 per cent.   
g  Nuisance duties are rates that are not zer o but less than or equal to 2 per cent. 
Note: Indicator 1 is calculated on the basis of all the tari ff lines (in-quota and out-of-quota) ;  the other indicators do not take account of 
the in-quota lines. 
Source:  WTO Secretariat calc ulations based on data provided  by the Togolese authorities. 
22. The coefficient of variation of 0.57 indicates a moderate dispersion of the applied MFN tariff 
rates:  37.3 per cent of tariff lines have a rate of 5 per cent, while 20.3 have a rate of 10 per cent and 
41.1 per cent carry the modal rate of 20 per cent (C hart III.1).  Overall the tariff displays mixed 
escalation, which is negative from raw materials (as a result of the relatively high degree of protection 
afforded to agricultural products), with an averag e level of protection of 10.3 per cent, to semi-
finished goods, with an average level of protection of 10.1 per cent, and then positive with an average 
tariff rate of 13.7 per cent for fully processed pr oducts (Table III.2).  However, a more detailed 
breakdown reveals positive escalation in most i ndustries, with the exception of chemicals; non-
metallic mineral products;  metal pr oducts, machinery and equipment (Cha rt III.2).  In a number of 
industries, the introduction of the CET has led to  positive escalation of tariff rates and, as a 
consequence, an increase in effective levels of protection. Togo WT/TPR/S/166/Rev.1 
 Page 31 
 
 
(1.3)(37.3)
(20.3)(41.1)
050010001500200025003000
Duty free 5 10 200102030405060708090100Chart III.1
Distribution of applied MFN duties, 2005
Number of tariff lines
Note:
Sourc e:Percentage
Number of lines (as percentage of total)
Cumulative percentage
Figures in parenthesis represent the percentage of total lines.
WTO Secretariat calculations based on data provided by the Togolese authorities. 
Table III.2 
Customs tariff according to degree of processinga, 1998 and 2005 
Products 1998 tariff 2005 tariff 
 Number of lines  Average  Range  Number of lines  Average  Range  
Raw materials  713  14.8  0-20  710  10.3  0-20 
Semi-finished products  1,768  21.0  0-20  1,799  10.1  0-20 
Finished products  3,126  19.7  0-20  3,134  13.7  0-20 
Total  5,607  19.5  0-20  5,643  12.1  0-20 
a International Standard Industrial Classification (ISIC), revision 2. 
Source :  WTO Secretariat calculations based on data supplied by the Togolese authorities . WT/TPR/S/166/Rev.1 Trade Policy Review 
Page 32 
 
 
0510152025Chart III.2
Escalation of Applied MFN Tariff Rates, 2005
Per cent
Non applicabl eUnprocessed
productsSemi-processedproducts Finished products
Note:
Source : Product groups defined by the 2-digit ISIC.
 WTO Secretariat calculations based on data provided by the Togolese authorities.All product s
Agricultur e
Mining and quarryin g
Food products ,
beverages and tobacc o
Textiles an d
clothin g
Wood and woo d
product s
Paper and pape r
products;  publishin g
and printin g
Chemica l
products
Non-metallic minera l
products
Basic meta l
industr y
Metal products ,
machinery an d
equipmen t
Othe r
manufacturin g
 
Other import duties and taxes 
23. Apart from customs duty, goods released for consum ption are subject to several other taxes, 
namely, a statistical fee (RS) of 1 per cent (3 per cent at the time of Togo's first TPR in 1999) 
applicable to goods of any origin;  the WAEMU Community solidarity levy (PCS) applicable to 
goods of non-WAEMU origin at a rate of 1 per cen t (assessed and collected for WAEMU's account);  
the ECOWAS Community levy (PC) applicable to goods of non-ECOWAS origin at a rate equal in principle to 0.5 per cent but actually collected at a rate of 1 per cent since 2005 to clear Togo's arrears with ECOWAS (under the Compensation Fund estab lished by ECOWAS as from 1 January 2004);  
the import inspection and verification charge (RVI) a pplicable to goods of any origin at a level of 
0.75 per cent.  These various charges bring the simp le average of import duties and charges (including 
customs duties) to 15.85 per cent. 
24. Imports are also subject to a levy by way of an advance payment on income tax or flat-rate 
taxes payable in their stead,
17 specifically on corporation tax (IS), business profits tax (BIC) and 
personal income tax (IRPP).  The ta x base for assessing this advance payment is the c.i.f. value of the 
                                                      
17 Article 1407 of the Tax Code. Togo WT/TPR/S/166/Rev.1 
 Page 33 
 
 
imports plus duties and taxes.18  It is levied at a rate of 5 per cent in the case of those economic 
operators who lack a tax identity number (NIF) and at 1 per cent for the rest.19 
25. A Chamber of Commerce tax (TCC) of 300 CFA francs is collected on every ton imported 
through the PAL, together with a toll of 200 CFA francs. 
Binding of MFN import duties and taxes 
26. During the Uruguay Round, in its Schedule CXXV, Togo bound at the ceiling rate of 80 per 
cent the customs duties app licable to agricultural products, as well as those applicable to articles of 
Chapters 43 (Raw furskins, with a few exceptions),  75 (Nickel and articles thereof) and 78 (Lead and 
articles thereof).20  With respect to "Other duties and taxes" on imports of these products, the 
statistical tax was bound at 3 per cent (currently be ing levied at 1 per cent), the toll on maritime 
freight was bound at CFAF 200 per ton (unchanged) a nd the customs stamp duty on the taxes paid at 
4 per cent (unchanged). 
27. These bindings (totalling 845 tariff lines, or 15 pe r cent of the total number of lines) derive 
entirely from the Uruguay Round, since Togo had no previous specific tariff commitments. 
(b) Internal taxes 
28. Since 1997, in accordance with WAEMU regulati ons, Togo has applied VAT at the standard 
rate of 18 per cent.  VAT is assessed on goods released for consumption, whatever their origin (including goods of WAEMU and ECOWAS national origin), on the basis of the c.i.f. value plus import levies, with the exception of advance paymen ts on taxes;  petroleum products are subject to 
separate taxation (see below).  The products exempt from VAT include:  powdered milk;  
medicaments and medical appliances;  spectacl es, contact lenses and spectacle lenses;  books, 
newspapers and periodicals;  ink and paper;  phosphates and fertilizers;  fungicides and herbicides.
21  
Exports are subject to the zero-rate regime (see below). 
29. In accordance with WAEMU regulations, Togo co llects the following excise duties:  1 per 
cent on non-alcoholic beverages (other than water), on wheat flour and on edible oils and fats;  10 per 
cent on beer and 16 per cent on other alcoholic be verages;  15 per cent on tobacco, cigars and 
cigarettes;  and 10 per cent on coffee.  Excise dutie s are also levied on petroleum products (DAPP).22  
The excise duties are calculated on the basis of the c. i.f. value plus import duties and taxes, regardless 
of the origin of the goods. 
                                                      
18 Article 1410 of the Tax Code. 
19 Article 1411 of the Tax Code.  The authorities note that  the object of this difference in treatment is to 
integrate the informal operators into the formal economy. 
20 Consolidated Tariff Schedules (CTS) Database.  This database was established pursuant to a 
decision, taken on 27 November 1998, by the WTO Market  Access Committee.  It contains all the information 
on tariff concessions (relating to g oods) in a format convenient for purpos es of analysis (MS-Access 97), albeit 
without prejudging the legal status of these concessions.  WTO Members can amend information held under their names. 
21 VAT Annex:  Exemption, Law No. 2006-01 of 3 January 2006. 
22 Articles 386 to 399 of the Tax Code.  The levels are fixed at:  CFAF 58.13 per litre for premium 
grade petrol;  CFAF 57.76 per litre for regular;  CFAF 48.06 per litre for gas oil and diesel fuel;  CFAF 59.99 
per litre for kerosene, avgas, jet fuel, with the exception of kerosene for household use;  CFAF 15 per litre for 
fuel and fuel oil.  DAPP is included in the sales price of petroleum products.  Ordinance No. 2002-001/PRES of 28 February 2002. WT/TPR/S/166/Rev.1 Trade Policy Review 
Page 34 
 
 
30. Togo also has a special tax (by bottle or c ontainer) on the manufacture and marketing of 
beverages (Table III.3).  This favours domestic  products to make them more competitive. 
Table III.3 
Special tax on beverage manufacture and marketing, 2005 
(CFAF per bottle) 
 Non-alcoholic beverages Fermented undistilled 
beverages Other alcoholic beverages 
Beverage importers 10 25 50 
Local beverage manufacturers 5 5 50 
Source : Tax Code. 
(c) Duty and tax preferences 
31. Togo grants import duty and tax preferences (DD, RS, PCS) to goods of WAEMU origin 
under the Community preferential tariff (TPC) re gime, as well as import duty and tax preferences 
(DD, RS, PC) to goods of ECOWAS origin.  Indus trial products which, although of WAEMU origin, 
are not eligible for the preferential regime are subject to MFN customs duties but are exempt from PCS and PC. 
(d) Exemptions from duties and taxes 
32. The customs procedures with conditional relief fro m import duties and/or internal taxes are:  
transit; customs warehousing;  temporary admission;  bonded goods;  prior exportation;  drawback;  
temporary importation and exportati on;  and re-exportation.  Togo grants exemptions from customs 
duties to enterprises approved under Togo's free zone regime (Chapter II(4)(ii)) and the Mining Code 
(Chapter IV(3)(i)). 
33. Diplomatic missions, international NGOs, comp anies approved under the free zone regime, 
government contracts financed from external funds , and fishermen and farmers are exempt from VAT 
and DAPP.  The loss of revenue due to exemp tions has fluctuated since 1999 (Table III.4). 
Table III.4 
Exemptions from MFN duties, 1999-2003 
(CFAF millions) 
 1999 2000 2001 2002 2003 
Values 30,877 21,336 14,580 30,729 21,775 
Duties collected 546  180 178 142 131 
Duties payable 10,772 8,578 4,600 9,466 6,900 
Loss of revenue 10,227 8,398 4,422 9,323 6,769 
Source : Togolese authorities. 
(v) Prohibitions, quantitative restrictions and licences 
34. According to Togo's notification to the WTO concerning the prohibition, authorization and 
licensing regime,23 no products have been subject to  import licensing since 17 August 1995.  
                                                      
23 The import authorization and licence were intro duced in Togo by Decree No. 69-223/PR of 
17 November 1969.  In the context of trade liberalization, Interministerial Order No. 10/MCT/MEF of 
29 May 1989 abolished import licences and authorizations in general except for cement, reinforcing bars, wheat flour and corrugated iron sheeting, also produced and marketed under a monopoly by certain State-owned Togo WT/TPR/S/166/Rev.1 
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However, controls are imposed through import perm its in order to protect consumers, live animals 
and plants, or for environmenta l protection purposes, in particular within the framework of 
international conventions to which Togo is a signatory.24  An intention to import (II) is currently 
required for any importation subject to pre-shipment inspection (Section (2)(ii) above). 
35. With regard to pharmaceutical products, the Ministry of Health has drawn up a list of 
medicaments that may be released for consumption on the Togolese market.25  Some medicaments 
placed on the Togolese market do not feature on this list.26  It should be noted that the practice of 
"pharmacie par terre" (street-seller medicines) is very  widespread in Togo;  products supplied in this 
way are not subject to any controls.27 
36. Togo is one of the participants in the Kimb erley Process on the importation and exportation of 
rough diamonds (Section (3)(iii) below).28 
(vi) Sanitary and phytosanitary measures (SPS) 
37. Togo has not made any notification to the WT O concerning SPS measures.  According to the 
information provided by the authorities, the Ministry of Health is responsible for the application of 
SPS measures where human health and foodstuffs are c oncerned, while the Ministry of Agriculture is 
responsible for phytosanitary and animal protection measures. 
38. SPS measures are governed by the law on the protect ion of plants and control of the approval, 
distribution and use of phytopharmaceutical products,29 the law on the policing of animal health,30 and 
Togo's international commitments.31  The production and marketing of fishery products is also 
regulated within the context of the Togo Fishing Code.32 
                                                                                                                                                                     
companies.  The importation and marketing of these pro ducts was subsequently liberalized by Circular Note 
No. 1023/MCPT/DCE of 17 August 1995.  See WT O document G/LIC/N/1/TGO/ 1 G/LIC/N/3/TGO/1 of 
12 June 2003. 
24 Recently, Togo has set up a regulatory framework  for the importation and re-exportation of ozone-
depleting substances and appliances containing them (Order No. 03/MERF/MCITDZF/MEFP of 20 May 2003).  
Every operation of this kind is subject to the possessi on of approval and the obtaining of a prior authorization 
and an import licence in accordance with  the obligation to phase out domestic  consumption of these substances 
by 2010.  Togo, having ratified the Biodiversity Convention in 1995 and the Cartagena Protocol on the 
Prevention of Biotechno logical Risks on 18 December 2003, has devel oped a specific policy w ith regard to the 
importation of products containing modified living organisms (MLO) and genetically modified organisms 
(GMO).  See UNEP (2003-04), and Government of Togo, Ministry of the Environment and Forest Resources 
(2004). 
25 Order No. 62/93/MSP of 9 July 1993. 
26 According to the Pharmacies Direct orate, the pharmaceutical legislati on in force in Togo is very old 
and ill-adapted. In fact , there are some 15 instruments regulating va rious aspects of the pharmaceuticals sector;  
these are "difficult to apply, particularly as regard s importation, distribution, prescription, dispensation, 
registration, inspection, quality assu rance, traditional medicine and pharm acopoeia, and gifts of pharmaceutical 
products".  Available at: http://www.netcom. tg/pharma [9 February 2005]. 
27 "Les pharmacies par terre au Togo:  à qui profitent-elles? ", AEDEV, 11 December 2004.  Available 
at:  http://www.aedev.org [11 February 2005]. 
28 http://www.kimberleyprocess.com. 
29 Law No. 96-007 of 3 July 1996 and Decree No.  98-099/PR of 30 September 1999. 
30 Law No. 99-002 of 12 February 1999. 
31 The FAO International Plant Protection Convention;  the African Union's Inter-African 
Phytosanitary Convention;  the FAO International Code of Conduct on the Distribution and Use of Pesticides;  
the Codex Alimentarius of the FAO and WHO;  an d the International Office of Epizootics (OIE). 
32 Decree No.  2001-067/PR of 9 March 2001, and Law No. 98-012 of 11 June 1998. WT/TPR/S/166/Rev.1 Trade Policy Review 
Page 36 
 
 
39. The importation and exportation of plants has been subject to prior authorization and a 
phytosanitary certificate since 2000.33  Phytopharmaceutical prod ucts require approval or 
authorization by the Phytopharmaceutical Products Committee (CPP) of the Ministry of Agriculture, 
Livestock and Fisheries, before they can be pl aced on the Togolese market.  The Committee draws up 
a list of the products concerned with account, inter alia , for quality control and the risks of toxicity for 
humans, animals and the environment.34  Importers of phytopharmaceutical products must obtain an 
approval certificate35 costing CFAF 450,00036;  this measure is intended to repress the importation and 
distribution of prohibited products.37 
40. In order to prevent and combat bird flu' in Togo, since October 2005 the importation of live 
poultry and poultry meat originating in countries a ffected by the bird flu' epidemic has been 
prohibited.  To import products of this kind origina ting in countries other than those affected it is 
necessary to obtain an authorization.38  Other measures are in place in relation to mad cow disease39 
and dioxin.  There has also been a prohibition on the importation of turkey rumps since 2004.40 
(vii) Standardization, accreditation and certification 
41. Togo has not made any notification to the WTO concerning the standardization and 
accreditation procedures regime.  The High Standardi zation Council (CSN), set up in 1983, is still 
responsible for establishing and implem enting national policy in this field.41  Togo has again become 
an associate member of the International Standardization Organization (ISO).  An important development is  the emergence of a subreg ional structure at WAEMU level to harmonize 
accreditation, certification, standardization a nd metrological activities (Chapter II(3)(ii)(c)).
 
42. The CSN draws up Togolese national standards and adopts international standards that meet 
national needs.  Eleven technical committees are responsible for preparing Togolese standards,42 
which may be voluntary or mandatory.  When a standa rd is voluntary, the approval order is signed by 
the Minister for Industry.  When it is mandatory, the order is signed jointly by the Minister for Industry and the Minister concerned.  At present, Togo does not have any mandatory standards.
 
(viii) Rules on packaging, marking and labelling 
43. The rules on marking and labelling are la id down in the new law on competition 
(Section (4)(ii) below).  The rules on packaging apply only to certain exports (Section (3)(iv)). 
                                                      
33 Order No. 3/MAEP/SG/DA of 20 June 2000. 
34 Order No. 24/MAEP/SG/DA of 30 October 1998. 
35 Order No. 29/MAEP/SG/DA of 20 September 2004. 
36 Order No. 27/MAEP/SG/DA of 16 September 2004. 
37 http://pops.gpa.unep.org/donor/Togo.htm [9 February 2005]. 
38 Order No. 78/MAEP/MCIA of 25 October 2005. 
39 Order No. 18/MAEP/MCIA prohibits imports of poultry, eggs and egg products, bone meal and bone 
meal-based animal feed  of Belgian origin. 
40 Order No. 17/MAEP/MCIA of 27 July 2004. 
41 Decree No. 83-118 of 21 June 1983. 
42 The committees are activ e in areas such as basic standards;  agriculture and foodstuffs;  town 
planning and civil engineering;  mechanical engineering and metallurgy;  petroleum industry and petroleum products;  construction and electrical engineering;  textile  and clothing industry;  transport and communications;  
environmental protection and anti-pollution measures;  quality management;  and banking and financial 
standardization.  The committees prepar e preliminary draft standards in thei r respective areas of specialization, 
which are then submitted to the CSN for adoption. Togo WT/TPR/S/166/Rev.1 
 Page 37 
 
 
(ix) Contingency measures 
44. Togo has not made any notification to the WTO concerning contingency measures.  At the 
time of its first TPR, Togo had no national legisl ation on anti-dumping, c ountervailing or safeguard 
measures.  However, the WAEMU adopted comm on regulations on safeguard measures in 1998.43  
The WAEMU Anti-Dumping Code, applicable since 1 July 2004, incorporates the provisions of the 
relevant WTO Agreement in full.44  Togo has not yet made use of this legislation and no contingency 
measure has been taken. 
(x) Other measures 
45. According to the authorities, there is no provisi on prescribing local content for the purpose of 
obtaining tax, customs or financial concessions (a mong others).  No agreement has been concluded 
with foreign governments or enterprises with a view to influencing the quantity or value of goods and 
services exported to Togo.  Likewise, the authoriti es are unaware of any such agreements between 
Togolese and foreign enterprises.  Togo participates in  the international trade sanctions decided upon 
by UN Security Council and the regional bodies of which it is a member. 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Registration and documentation 
46. The registration formalities required to import goods for commercial purposes also apply to 
exports (Section (1)(i)).  Moreover, purchases of local products for export can only be made by duly 
licensed traders and buyers.45 
47. A customs declaration must be made out for all exports.  A document concerning the foreign 
exchange undertaking endorsed by the bank with wh ich the transaction is domiciled is also required 
for all export operations.  The fore ign exchange undertaking consists in the obligation to repatriate 
export earnings, from countries outside WAEMU, and convert them into CFA francs within 150 days 
of the goods being shipped. 
(ii) Export duties and taxes 
48. Exports of goods and services are zero-rate d for VAT, as are goods entering private 
warehouses, warehouses under direct customs contro l and special warehouses or under any other 
suspensive procedure, on the same conditions as for import duties, and subject to the effective 
exportation of the goods concerned.46  Exporters eligible for tax credit can apply for a refund to the 
Director General of Taxes.  Refunds are granted on the basis of the percentage of export operations 
during the previous year with a ceiling of 60 per cent of the amount of VAT involved.47 
49. Exports of agricultural, livestock and fishery prod ucts are subject to a levy by way of advance 
payment on income tax or flat-rate taxes payable in their stead.48 This advance payment amounts to 
                                                      
43 Regulation No. 14/98/CM/WAEMU. 
44 Regulation No. 9/2003/CM/WAEMU. 
45 Order No. 121-51/AE/PLAN of 14 February 1951. 
46 Article 311bis of the Tax Code. 
47 Article 327 of the Tax Code. 
48 Article 1458 of the Tax Code. WT/TPR/S/166/Rev.1 Trade Policy Review 
Page 38 
 
 
5 per cent of the f.o.b. value for economic operato rs not in possession of a tax identity number (NIF) 
and 1 per cent for the rest (Section (2)(iv)(a)).49 
(iii) Export prohibitions, restrictions, controls and licences 
50. Commodity exports (coffee, cocoa, cotton fibre) have been free of all licensing and pricing 
requirements since 1996.50  Coffee,51 cocoa52 and seed cotton53 are subject to quality, packaging and 
marking standards.  
51. The marketing of mining products, including their exportation, is subject to an authorization 
issued by the Minister for Mines.54  The exportation of rough diamonds  from Togo is subject to the 
Kimberley Process certification system;  Togo received the visit of a review mission from 8 to 
12 December 2005.  The Togolese authorities confirm that, because of the absence of an industrial 
diamond mining operation, the exportation of rough diamonds from Togolese alluvial mines poses problems of origin control.
55 
52. Since 1995,56 in accordance with national provisions concerning shortages, the Minister for 
Commerce has prohibited cereals exports57;  in practice, this measure has been extended to all food 
products. 
(iv) Export subsidies, promotion and assistance 
53. The State grants tax concessions and reduced tari ffs for inputs and transport in favour of 
enterprises admitted to the free zone regime.  These enterprises are required to export at least 80 per 
cent of their production in value terms, but can obtain a derogation for goods released for consumption within the national territory (Chapter II(4)(ii)).  
54. The tasks of the Foreign Trade Directorate of  the Ministry responsible for trade include 
contributing to the formulation and implementati on of measures to encourage production for export 
and trade promotion;  organization and support at tr ade fairs and similar events;  and the compilation, 
processing and dissemination of information on foreign trade and market access opportunities.
58 
                                                      
49 Articles 1461 and 1462 of the Tax Code.  The auth orities note that the object of this difference in 
treatment is to integrate the informal operators into the formal economy. 
50 Decree No.  96-025/PR of 18 March 1996. 
51 Decree No.  60/118 of 15 December 1960. 
52 Decree No.  46-1474 of 15 June 1948. 
53 Order No. 707-53/Agro/Cond. of 1 October 1953. 
54 The owners of mining titles are exempted from this authorization for minerals that they exploit 
within the areas of their titles.  The authorization is  not required of persons who purchase minerals for 
processing or of dealers in semi-finished or finished products using these minerals. 
55 KCPS Review:  Response by Togo.  Availabl e at:  http://www.kimberleyprocess.com 
[22 April 2006]. 
56 Order No. 04/MCPT/MEF/MDRET of 8 February 1995. 
57 Decree No.  92-092/PMRT of 10 April 1992. 
58 Article 13 of Decree No.  2005-100/PR of 28 October 2005. Togo WT/TPR/S/166/Rev.1 
 Page 39 
 
 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Protection of intellectual property rights 
(a) Overview 
55. Togo is a member of the African Intellectual Property Organization (OAPI), set up by the 
Bangui Agreement (1977).59  It ratified the revised Bangui Ag reement (1999) on 29 November 2001.60  
This Agreement entered into force on 28 February  2002 and applies in Togo pursuant to the 1992 
Constitution (Chapter II(1)(i)) as a State law that is  automatically enforceable;  there is no national 
legal instrument for its enactment.  Consequently, intellectual property protection in Togo is chiefly 
governed by the Bangui Agreement, although Togo also has national legislation on copyright and 
related rights. 
56. At the same time as the revised Bangui Agreement entered into force, Annexes I to VIII also 
came into effect.  They cover the following areas:   patents (Annex I);  utility models (Annex II);  
trademarks and service marks (Annex III);  industria l designs (Annex IV);  trade names (Annex V);  
geographical indications (Annex V I);  copyright and related right s (Annex VII);  and protection 
against unfair competition. (Annex VIII).  Annex X on new plant varieties, which should be the 
subject of patents pursuant to Article 27 of the TRIPS Agreement, entered into force on 
1 January 2006.  The OAPI Administrative Council h as deferred the entry into force of Annex IX 
dealing with layout-designs (topographies) of inte grated circuits, which should be protected under 
Article 35 of the TRIPS Agreement, because of th e lack of the necessary competence to examine 
applications for protection that might be filed under the Annex. 
57. Since 1995, Togo has availed itself of the transitional provisions allowed by Article 66 (least 
developed country Members) of the WTO's TRIPS Agre ement in order to defer full application of the 
Agreement until 2006 (with the exception of Articles 3,  4 and 5);  an additional transition period until 
2016 applies to pharmaceutical products.61  Togo has not yet notified the Bangui Agreement (1999) to 
the WTO, but the authorities ar e taking the necessary steps. 
(b) Industrial property 
58. In undertaking the revision of the Bangui Agre ement, the member States of the OAPI wished 
"to make its provisions consistent with the require ments of international intellectual property treaties 
to which the member States belong, in particular the TRIPS Agreement; to simplify procedures for issuing titles; to broaden the scope of pr otection; and make good certain legal gaps".
62  The subjects 
and terms of protection have been modified in order to harmonize them with the provisions of the 
                                                      
59 The Bangui Agreement (1977) established the Afri can Intellectual Property Organization (OAPI) to 
replace the African and Malagasy Indust rial Property Office, set up in 1 962.  The members of the OAPI are 
Benin, Burkina Faso, Cameroon, the Central African Republic, Chad, Congo, Côte d'Ivoire, Equatorial Guinea, 
Gabon, Guinea, Guinea-Bissau, Mali, Mauritania, Niger, Senegal and T ogo.  See http://www.oapi.wipo.net. 
60 Law No. 2001-013 of 29 November 2001. 
61 WTO document IP/C/25 of 1 July 2002. 
62 OAPI, "Explanatory note on the revised Bangui Agreement" [on line].  Available at http://www.oapi. 
wipo.net [12 November 2003]. WT/TPR/S/166/Rev.1 Trade Policy Review 
Page 40 
 
 
TRIPS Agreement (Table III.5).  The revised Ba ngui Agreement (1999) has significantly increased 
the penalties for counterfeiting with the aim of enhancing their dissuasive effect.63 
Table III.5 
Subjects and terms of protection under the Ba ngui Agreement (1977) and its revision (1999) 
Agreement Bangui Ag reement (1977) Bangui Agreement (1999) 
Patents 10 years, renewable for a maximum of two 
further periods of 5 years 20 years 
Utility models 5 years 10 years 
Trademarks or service marks 10 years, renewable every 10 years 10 years, renewable every 10 years 
Industrial designs 5 years 5 years, renewable twice 
Trade names 10 years, renewable every 10 years 10 years, renewable every 10 years 
Appellations of origin n.a. n.a. 
Literary and artistic property   
Copyright Lifetime of the author + 50 ye ars Lifetime of the author + 70 years 
Films, radio and audiovisual programmes 50 years 70 years 
Photographs 25 years 25 years 
Related rights for performances n.a. 50 years 
Related rights for phonograms n.a. 50 years 
Related rights for radio broadcasts n.a. 25 years 
Layout-designs (topographies) of integrated 
circuitsa n.a. 10 years 
Protection of new plant varieties n.a. 25 years 
n.a. Not applicable. 
a The revised Bangui Agreement regime is not in force. 
Source : WTO Secretariat. 
59. The Bangui Agreement does not in principle allow parallel imports.64  Nevertheless, an 
ex officio licence may be granted when this is of vital interest for the economy of the country, public 
health or national defence.65 
60. For each of its member States, the OAPI serves as the national industrial property office and 
provides a common system of administrative procedures for registering rights.  The procedure 
commences with the filing of an application, wh ich must be submitted to the OAPI by applicants 
domiciled outside the OAPI member States either th rough an agent appointed in one of the member 
States or through the procedures laid down in the Patent Cooperation Treaty.66  For applicants 
domiciled in Togo, applications are filed with the National Institute for Industrial Property and 
Technology (INPIT), which acts as the national structure for liaison with OAPI (SNL).  In 2005, the 
INPIT received 19 applications. 
61. After the application has been received by its Director General, the OAPI initiates the 
procedure, registers the application and examines it.  Any decision to reject an application may be the 
subject of an appeal to the High Commission for Appeals, whose decision is final.  If a patent is 
                                                      
63 Under the Bangui Agreement (1977), no penalty could be applied if, after expiry of a period of 
five years from the patent application, the patent had not been worked.  This proviso has been deleted in the revised Bangui Agreement (1999). 
64 Article 7 of the revised Bangui Agreement (1999). 
65 Article 56 of the revised Bangui Agreement (1999). 
66 Lists of approved agents are available on  the OAPI site (http://www.wipo.oapi.net). Togo WT/TPR/S/166/Rev.1 
 Page 41 
 
 
issued, the relevant rights remain in force subject to  payment of the requisite fees to the OAPI.  Where 
there is a dispute, the national courts alone are empowered to rule on the plaintiff's case. 
62. In Togo, infringement and appellations of or igin are two of the topics covered by the 
regulatory framework for competiti on policy (section (ii) below). 
(c) Copyright and related rights 
63. Togo's regulatory framework for copyright dates back to 199167 and has not been harmonized 
with Annex VII to the revised Bangui Agreement ( 1999) or the relevant provisions of the WTO's 
TRIPS Agreement.  For example, under Togo's regime, the term of copyright protection is the lifetime 
of the author plus 50 years after his death wh ereas the term is 70 years under the revised Bangui 
Agreement (1999). 
64. Copyright and related rights are managed by the Togolese Copyright Bureau (BUTODRA), 
which was created in 1991 and has 1,054 member s.  The BUTODRA receives 35 per cent of its 
financing from copyright royalties and th ese amounted to CFAF 32 million in 2004.68  T h e  
BUTODRA is also the sole organization empowered to issue authorizations for cultural events in 
Togo.69 
65. The BUTODRA is responsible for protecting copyright within Togo.  The Togolese 
authorities have indicated that piracy mainly aff ects the following categories of product:  fabrics;  
medicines;  cosmetics;  beverages;  and compac t discs.  The BUTODRA has introduced a sticker for 
works of the intellect to be sold on the Togolese market .  It also orders the seizure of pirated works to 
remove them from the market.  It carries out awareness-raising activities among the public. 
(d) Multilateral intellectual property protection treaties 
66. Togo does not only belong to the OAPI but has also been a member of the Worl d Intellectual 
Property Organization (WIPO) since 28 April 1975.  Since the first review of its trade policy in 
1999, Togo has ratified five multilate ral treaties (Table III.6).  The revised Bangui Agreement (1999) 
recommends that its members accede to certain ag reements, treaties and conventions, but Togo has 
not complied fully in this respect; technical assist ance is sought by the authorities for this purpose. 
                                                      
67 Law No. 91-12 of 10 June 1991. 
68 In principle, the BUTODRA recei ves royalties for the mechanical re production of audio tapes, fixed 
at CFAF 50;  it is, in principle, the only entity empowered to authorize the import and export of media to be 
used to reproduce phonograms and videograms in Togo (Order No. 1503/MCC/CAB of 6 October 1992).  In 
order to reinforce implementation of this provision, since 1995 all imports or exports that do not comply with this requirement should be confiscated by the customs (Service Notes No. 010/AD/DG of 9 March 1995 and 
No. 040/AD/DG of 1 September 1995).  The Togolese auth orities indicate, however, that the Togolese customs 
service does not observe these provisions. 
69 Service Note No. 012/MID/SG/APA-AA of 10 August 1995. WT/TPR/S/166/Rev.1 Trade Policy Review 
Page 42 
 
 
Table III.6 
Togo and the intellectual property protection treaties administered by WIPO, 2006 
Treaty Undertaking to adhere to 
treaties under the 1999 
Bangui Agreement Date of ratification  
Protection of intellectual property 
Berne Convention Yes 30 April 1975; 30 April 1975 for the Paris revision 
Brussels Convention No 10 June 2003 
Film Register Treaty  No Non-signatory 
Madrid Agreement (Source) No Non-signatory 
Nairobi Treaty Yes 8 December 1983 
Paris Convention Yes 10 Septembe r 1967; 8 September 1991 for the 
Stockholm revision 
Patent Law Treaty (PLT) No 28 January 1975 
Phonograms Convention No 10 June 2003 
Rome Convention Yes 10 June 2003 
Trademark Law Treaty No Non-signatory 
Washington Treaty No Non-signatory 
Copyright Treaty  No 21 May 2003 
Performances and Phonograms Treaty  No 21 May 2003 
Global protection system 
Budapest Treaty Yes Non-signatory 
Hague Agreement Yes Non-signatory 
Lisbon Agreement Yes 30 April 1975 
Madrid Agreement (Marks) Yes Non-signatory 
Patent Cooperation Treaty Yes 24 January 1978 
Classification 
Locarno Agreement No Non-signatory  
Nice Agreement No Non-signatory 
Strasbourg Agreement No Non-signatory  
Vienna Agreement No Non-signatory  
Memorandum item: 
International Convention for the Protection of New 
Varieties of Plants Yes Non-signatory 
Source:  WIPO and Preamble to the Bangui Agreement (1999). 
(ii) Competition policy 
67. The regulatory framework for Togo's competition policy was amended in 199970;  in 
principle, it is expected that this national fra mework will be replaced by the WAEMU regulations, 
although they are not yet in force (Chapter II(3 )(ii)(c)).  The Internal Trade and Competition 
Directorate of the Ministry of Trade is respons ible for implementing the relevant legislation.  
68. Togo does not have any comprehensive compe tition policy.  The law on competition covers 
some aspects of the issue and provides for free pric ing throughout Togo;  free prices were also the 
norm under the earlier framework at the time of the fi rst review of Togo's trade policy.  Nevertheless, 
subject to authorization by the Council of Minister s, the Minister for Commerce may adopt temporary 
measures (for a maximum of six months) to counter act excessive price incr eases, but this provision 
has not yet been invoked. 
                                                      
70 Law No. 99-012 of 28 December 1999 and Decrees No. 2001-207/PR and No. 2001-208/PR of 
16 December 2001. Togo WT/TPR/S/166/Rev.1 
 Page 43 
 
 
69. The price of products in the following categories is controlled:  petroleum products 
(Chapter IV(3)(ii));  water (Chapter IV(3)(iv));  and electricity (Chapter IV(3)(iii)).  The regulatory 
authority for posts and telecommunications (ARTP)  monitors prices for fixed and mobile telephony 
(Chapter IV(5)(iv)).  The price of agricultural pro duce sold in local markets is monitored by Togo's 
Food Security Monitoring Centre (OSAT) (Chapter IV(2)(ii)). 
70. Consumer protection is also one of the law's objectives.  It focuses on transparency in the 
market and product quality.  For example, traders mu st inform consumers of the prices of the goods or 
services concerned and must provide an invoice up on request.  The law covers offences such as 
counterfeiting and deceptive or misleading advertis ing.  Officials from the Competition Directorate 
are empowered to conduct investigations and to sei ze goods, impose fines and, where necessary, bring 
proceedings before the courts.71 
71. The relevant provisions of the competition law are not being implemented because of lack of 
resources. 
(iii) Incentives 
72. Togo has not notified the WTO of subsidies or aid.  The main support measures in effect 
relate to the benefits given to approved enterprises under Togo's free zone regime (Chapter II(4)(ii)), 
the Mining Code (Chapter IV(3)(i)) and the Hydrocar bons Code (Chapter IV(3)(ii)).  In addition, the 
State supports agriculture through various investment  measures (Chapter IV(2)(ii)).  Public services 
such as electricity (Chapter IV(3)(iii)) and water (C hapter IV(3)(iv)) may also be subsidized by the 
State. 
73. A certain amount of pressure is being exerte d within the WAEMU to reduce subsidies and 
other State support for production (Chapter II(3)(ii)(c)). 
(iv) State trading, State-owned enterprises and privatization 
74. Togo has not notified the WTO of any State-trading enterprises within the meaning of 
Article XVII of the GATT.  It would appear nevert heless that the National Centre for the Supply of 
Essential and Generic Medicines (CAMEG) has a monopol y of their supply to health units, using as a 
basis a list drawn up in 2001.72 
75. Togo has made progress in its privatization programme, whose scope has been expanded 
since the first trade policy review in 1999 (Table III.7).73  Enterprises have mainly been privatized 
through invitations to tender.  The focus has b een on granting concessions for the management of 
State-owned enterprises.  The main steps have b een the granting of concessions for the management 
of certain hotels, the full transfer of the Nationa l Railway Company of Togo (SNCT) and the partial 
transfer of certain banks. 
76. The current privatization programme includes, inter alia , strategic enterprises in the hotels 
and restaurants sector, several financial institu tions (section below), management of Gnassingbé 
                                                      
71 One example of an activity that is flourishing in Togo is trade in imitation "Dutch wax" lengths of 
cloth.  Following confiscation of several containers from China, cases have been filed with the courts and 
investigations are proceeding with the a ssistance of the Customs Directorate and the Ministry in charge of trade.  
("Concurrence déloyale des pagnes de contrefaçon sur le marché" , 28 October 2004, in French only, Inter Press 
Service Agency.  Available at:  http://www.ipsnews.net/fr/interna.asp?idnews=2412.  [25 January 2005]. 
72 WHO (2005). 
73 Ordinance No. 94-002 and Decree No. 94-038 of 10 June 1994. WT/TPR/S/166/Rev.1 Trade Policy Review 
Page 44 
 
 
Eyadéma international airport (AIGE) and the CEET.   The authorities are considering the possibility 
of State withdrawal from the management of strategic enterprises in the telecommunications (TOGO TELECOM) and cotton (SOTOCO) subsectors (Chapter IV). 
Table III.7 
List of State-owned enterprises, 1997 and March 2006  
 Share of capital held by 
the State (percentage) Privatization programme 1997 Privatization programme 
March 2006 
Mining/industry  
Togolaise des eaux 100 Retained in the portfolio  Retained in the portfolio  
Office togolais des 
phosphates (OTP) 100 40% Under temporary management 
Société nationale des éditions 
du Togo (EDITOGO) 100 Retained in the portfolio  Retained in the portfolio  
CEET 100 Retained in the portfolio  Concession granted in 2000 and taken 
over by the State in February 2006 
TOGOGAZ 40 15% Operation partly concluded 
Trade/transport 
Société aéroportuaire de Lomé-Tokoin (SALT) 60 Retained in the portfolio  Partial transfer 
Office national de la 
pharmacie 
(TOGOPHARMA) 100 Retained in the portfolio  Retained in the portfolio  
Complexes textiles de 
DADJA et KARA 100 Retained in the portfolio  Total transfer  
Office de développement et 
l'exploitation des forêts (ODEF) 100 Retained in the portfolio  Retained in the portfolio  
Office national des abattoirs 
et frigorifiques (ONAF) 100 Retained in the portfolio  Total transfer  
Société agricole
togolaise-arabe-libyenne 
(SATAL) 50 Total transfer Operation concluded  
Société togolaise de coton 
(SOTOCO) 100 Retained in the portfolio  Operation halted pending studies on 
the sector 
Nouvelle SOTOMA 100 Retained in the portfolio  Total transfer  
SNCT 100 Not included in the programme Concession granted, operation 
concluded 
Services    
Laboratoire national du 
bâtiment et des travaux publics (LNBTP) 100 Retained in the portfolio  Retained in the portfolio  
Société des postes du Togo 
(SPT) 100 Retained in the portfolio  Retained in the portfolio  
Port autonome de Lomé 
(PAL) 100 Retained in the portfolio  Concession granted for cargo handling 
Société de location du 
matériel (SLM) 100 Retained in the portfolio  Retained in the portfolio  
TOGOTELECOM 100 Retained in the portfolio  Operation halted 
Banque togolaise pour le 
commerce et l'industrie 
(BTCI) 51.47 Retained in the portfolio  Partial transfer  
Banque togolaise pour le 
développement (BTD) 61.47 Retained in the portfolio  Partial transfer 
Caisse d'épargne du Togo 
(CET) 100 Retained in the portfolio  Partial transfer 
Société inter-africaine de 
banque (SIAB) 50 Retained in the portfolio  Operation concluded 
Table III.7 (cont'd)Togo WT/TPR/S/166/Rev.1 
 Page 45 
 
 
 Share of capital held by 
the State (percentage) Privatization programme 1997 Privatization programme 
March 2006 
Banque nationale 
d'investissement 
(BNI)/Société nationale d'investissement (SNI) 100 Retained in the portfolio  Sale with transfer of some assets and 
liabilities (operation concluded) 
Union togolaise de banque (UTB) 100 Retained in the portfolio  Partial transfer 
Groupement togolais 
d'assurance (GTA) 67 Retained in the portfolio  Operation concluded 
Hôtel 2 FÉVRIER 100 Total transfer  Total transfer (operation concluded) 
Hôtel 30 AOÛT 100 Total transfer Lease  
Hôtel CENTRAL 100 Total transfer Lease 
Hôtel ÉCOLE LE BÉNIN 100 Total transfer Operation concluded (lease) 
Hôtel FAZAO 100 Total transfer Operation concluded  
Hôtel KARA 100 Total transfer Lease 
Hôtel LA PAIX 100 Total transfer Lease 
Hôtel LE ROC 100 Total transfer Lease 
Hôtel SARAKAWA 100 Total transfer Operation concluded (lease) 
Hôtel TROPICANA 100 Being sold Lease 
Hôtel Le Lac 100 Total transfer Operation concluded (lease) 
Other    
Caisse de retraite du Togo 
(CRT) 100 Retained in the portfolio  Retained in the portfolio  
Loterie nationale togolaise 
(LONATO) 100 Retained in the portfolio  Retained in the portfolio  
Caisse nationale de sécurité 
sociale (CNSS) 100 Retained in the portfolio  Retained in the portfolio  
Source : Togolese authorities. 
(v) Government procurement 
77. Since the first review of its trade policy in 1999, Togo has not amended its regulatory 
framework for government procurement, which dates from 199374; in principle, the national 
regulations are to be harmonized with those adopt ed by the WAEMU (Chapter II(3)(ii)(c)).  Togo is 
not a member of the WTO Plurilateral Agreement on Government Procurement and does not intend to 
become an observer. 
78. The regulations cover procurement by the State and by local authorities, with the exception of 
procurement relating to national defence or se curity; purchases by autonomously managed State-
owned enterprises are not covered by the Code's provisions either.75  Procurement financed by 
external funds is also subject to additional requirements set out in the financing contract. 
79. The administration of government procurement,  within the thresholds laid down in the 
regulations, is the responsibility of th e National Procurement Commission (CNM).76  The Committee 
                                                      
74 Ordinance No. 93-006 of 4 August 1993.  Following the devaluation of the CFA franc in 1994, the 
thresholds were raised by Decree No. 94-039/PR of 10 June 1994 (supply of goods and services) and Decree No. 97-003/PR of 8 January 1997 (building and public works). 
75 Those determined in Law No. 90-26 of 4 December 1990. 
76 The CNM comprises one official appointed by the Prime Minister (who chai rs the Commission), four 
representatives of the Minister for the Economy and Fina nce, two representatives of  the Minister for Public 
Works, one representative of the Mini ster for Planning, one re presentative of the Mini ster for Co mmerce, one 
representative of the Minister for State-owned Enterprises, and three representatives of the Chamber of 
Commerce and Industry of Togo (CCIT). WT/TPR/S/166/Rev.1 Trade Policy Review 
Page 46 
 
 
for the Study and Control of Procurement Projects follows up the contracts awarded by the National 
Commission as well as amendments thereto.77  A Commission responsible for recording prices and 
making them official notes the current prices in effect and relevant to the various elements of the price 
variation formulas applicable to the contracts awarded.   Invitations to bid and awards of contracts are 
published in the Quotidien national . 
80. There are three ways of awarding contracts:  straightforward award of the contract, invitations 
to bid (open to the public as a whole or restricted  to approved bidders), and through negotiation.  The 
authorities indicate that straightforward award of a contract is rare.  No details are available on the amounts of contracts awarded through negotiation.  A ccording to the CNM, 88 per cent of contracts in 
2004, amounting to a total of CFAF 26.4 billion, we re awarded after an ope n invitation to bid. 
81. The CNM must be involved when government procurement exceeds the following amounts:  
CFAF 15 million for supplies and providing services  and CFAF 50 million for buildings and public 
works.  The CNM may approach a restricted number  of enterprises, numbering at least five, when the 
procurement value is between CFAF 50 and 100 million.  The Prime Minister must approve procurement exceeding CFAF 100 million, whereas contracts for lesser amounts must be signed by 
the Minister for Finance and the Minister responsible for the service concerned. 
82. National enterprises in which Togolese citizens hold a majority of the shares are given a 
bonus of 7 per cent of the total points specified for the technical document.  Where mainly Togolese labour is used, enterprises are given a bonus of 7.5 per cent of the maximum specified for the 
financial document.  Lastly, where a government cont ract is awarded to a foreign enterprise, the latter 
must subcontract at least 30 per cent of the contract to a Togolese enterprise.  Workers' production 
cooperatives, Togolese SMEs, groupings of ag ricultural producers, Togolese craftsmen and 
associations of craftsmen are eligible for an a dditional preferential margin , prices being equal or 
tenders equivalent, when a govern ment contract is awarded. 
83. Enterprises awarded contracts must respect the tax regulations in force in Togo, unless they 
are covered by the exemption scheme, which only con cerns indirect taxation.  This exemption scheme 
applies to the following:  procurement for works, supplies and services financed entirely or partly by 
means of foreign loans taken out by the State or by  local authorities; the contract as a whole when the 
operation is financed entirely or partly by means of non-refundable subsidies or grants; and the part of 
the contract financed by means of external funds when  there is joint financing (internal and external).  
The indirect taxes are assumed by the State through a budget allocation mechanism (Treasury 
cheque).
78 
                                                      
77 The Committee comprises one representative of the Minister for Planning (who chairs the 
Committee), one representative of the National Procuremen t Commission, three represen tatives of the Minister 
for the Economy and Finance, one representative of the Minister for Public Works and, in an advisory capacity, 
one representative of the Minister concerned by the contract. 
78 This preferential treatment does  not apply to NGOs or enterprises subcontracted by the enterprise 
awarded the contract.