Duties and Tax Exemption 

Economic Background 

In 2020, Chad operated at a positive trade balance. The total value of Chadian exports and imports was 1.5 and 1.01$ billion respectively. The trade mix is mainly the result of Chadian exports of Crude Petroleum (79% of the export mix). Despite a positive trade balance, most of the goods purchased in Chad are imported. Chad does not have quantitative restrictions on imports, tariff protections, or import licensing requirements. Norms usually follow French/European standards and ISO 9000 series of standards. Tariffs for imports are levied at the common external tariff (CET) amount by the Economic and Monetary Community of Central Africa (CEMAC). On average, the CET equates to 18.1%. Additional duties and taxes levied at the border increase the tax burden. Non-tariff barriers to trade and a high tax burden have led to the creation of informal markets. Chadian exporters face similar constraints. Export taxes for agricultural goods, livestock products, and live cattle, for example, can reach as high as 13%.  

Tax Regime  

In Chad, the Value-added tax (VAT) is 18% on all taxable operations and 9% on local products such as cement, sugar, oil, soap, textiles, concrete, and iron. Some essential goods like medicine, milk, meat, poultry, flour, rice, sorghum, and products for public administration are exempted from VAT. For exports and their related international transportation, there is 0% VAT tax. Customs duties range from 5% to 30% depending on the nature of the good (as seen below).  

• Goods of necessity: 5% 

• Raw materials and goods of equipment: 10% 

• Intermediate and miscellaneous goods: 20% 

• Consumer goods: 30% 

Emergency Response: 

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.] 

Exemption Regular Regime (Non-Emergency Response):  

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).] 

Exemption Certificate Application Procedure

Exemption Certificate Document Requirements:

Customs Clearance 

General Information  

Chad’s Customs Department (Douane) is composed of seven distinct districts throughout the country. In total, there are 31 full-service offices (known as Bureau de Plein), 32 secondary offices (Bureau Secondaire), and 58 border control posts (Postes de Control). Despite a functioning customs department, the free movement of goods and services is limited.  

Chad is a member of both CEMAC and the World Trade Organization (WTO). Additionally, Chad is a ratifying member of the African Continental Free Trade Area (AfCTA) as of 2018. Although COVID-19 has slowed the progression of the elimination of tariffs on most goods and services, there is continued hope that AfCTA will positively impact Chad’s economic activity.  

Humanitarian goods imported by NGOs or UN agencies can benefit from a total or partial exemption from duties and taxes according to agreements signed with the Chadian government. To obtain a certificate of exemption from duties and taxes in Chad, an organization must have a waybill/bill of lading, certificate of origin, invoice or gift certificate/non-commercial invoice, a consignment note, and the packing list. With these documents, the organization must then prepare a request for exemption which must be signed and sent for approval to the Ministry of Foreign Affairs (if UN) or to the Ministry of Economy and Planning (for NGOs) and finally validated by the Director General of Customs.  The procedure for requesting duty and tax exemptions is the same for food and non-food products and generally takes seven to ten days. 

Customs Clearance Document Requirements 

Prior to importing goods into Chad, the following documents must be filled out and submitted to the Ministry of Economy, Commerce, and Tourism: 

Commercial Invoice: All invoices must contain the names of the exporter(s), consignee(s), the product name(s), quantity of each unit, declared value of each unit, gross weight, net weight, and total declared value. There should be approximately four invoice copies preferably in French.  

Certificate of Origin: The certificate of origin must be issued or notarized and certified by an official Chamber of Commerce in the country of the product’s origin, or by the local Chadian branch of the foreign Chamber of Commerce.  If applicable, the Chadian consulate in the manufacturing country could authenticate the certificate of origin. Two copies are required, preferably in French or other language with the French translation.   

Packing list: Packing lists should include the number and quantity per carton and be in numeric series. A packing list is not required, but without it, customs clearance may be delayed. 

Bill of lading/Air waybill: Documents should include the name and address of the consignee/importer of the goods. Identification numbers on bills of lading, air waybills, and invoices must be full and correct.  

Halal Certificate: Certificate that states that the fresh or frozen meat or poultry products were slaughtered in accordance with Islamic law must be included if the product claims Halal certification. Certification by an appropriate Chamber of Commerce is required. 

Special Requirements for Pharmaceuticals Inspection: Special import certification may be required for pharmaceuticals. CEMAC’s public health body, the Organization for Coordination of the Fight against Endemic Diseases in Central Africa (OCEAC), oversees the process of harmonization of national pharmaceutical policies.  Up-to-date health and pre-shipment inspection regulations are available at the Ministry of Public Health.  

Transit Regime 

Currently, commodities destined for Chad arrive from Douala Port in Cameroon. Once containers arrive at Douala, customs papers are checked. Transporters of cargo can proceed from Cameroon to Chad if they have a transit order and customs declaration. In transit, the transporter will stop at all necessary customs offices to have the transit order and customs declaration approved and signed.  

Transit that is done by road or railway must be done in accordance with the IM8 customs declaration. The IM8 customs declaration is issued by local customs office services and is recognized internationally (by CEMAC) as proof of import. With the IM8, transporters can acquire the transit voucher(s) which identify the travelling cargo. With the IM8 and the transport voucher(s), the transporter may proceed. 

Issuing Procedures 

1. A chartered customs broker begins the IM8 process with the opening of a transit file after the arrival of the shipment. 

2. The proof that the import operation has been made in the destination country’s currency is attached to the file. 

3. An office chief and appointed inspector begin verifying the transit file. The deadline for the handling of the file cannot exceed two hours. Once the file has been approved it will be marked “Good for Transit”. 

4. Alternatively, customs offices can utilize the D15 model in which a transit voucher is issued for all goods withdrawn from the shipment. The voucher is signed by the Transit Chief of Service as soon as the cargo is loaded on the transportation vehicle. The D15 will be created in reference to the IM8. Moving forward, either the IM8 or D15 will serve as accepted customs declaration documentation.  

In-transit formalities 

• Customs agents present at check points will make sure that the lead knots, seals, and marks on the parcels transported have not been broken or altered. Numbers must be identical to those mentioned on the original IM8 accompanying them or the transit voucher (D15). 

• Agents will stamp the original IM8 or the D15 with the inscriptions “seen on passage with seals or lead knots intact” and mention the number of parcels presented.  

• If lead knots or seals are broken, customs agents will mention it on the IM8 or the D15 with the inscriptions “seen on passage with lead knots or seals broken”.  

• The customs agents immediately check the cargo and establish a report. 

Closing procedures 

At a licensed customs issuing office, the liquidation of the IM8 occurs with the presentation of signed transit vouchers and the original IM8 bearing the inscription and approval of customs offices crossed during transit.  The file is deposited by the customs office within a period of 2 “clearing days”.