Customs Information
Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the link below:
Benin government Customs contact list click here.
Further information about Customs clearing process click here.
Emergency Response:
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Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
|---|---|
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WCO (World Customs Organization) member |
Yes, 09 Nov 1998 |
|
Annex J-5 Revised Kyoto Convention |
Yes
|
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OCHA Model Agreement |
No |
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Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
Yes, 18 Jun 1998 |
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Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
N/A |
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.).]
Benin is signatory to the UN Convention on privileges and immunity. This means that UN agencies cannot be prosecuted in Beninese courts. In fact, due to a strong view of Benin’s govt understanding of humanitarian operations, cargos imported by UN agencies remained under tax free process. Only roads generate a total of taxes based on 1% of the CIF value of humanitarian cargos transported (i.e., 0.15% with for inland and 0.85% for hinterland transportations). However, Benin continues to play a important role of the humanitarian cargos corridor for some of its neighbouring countries (mainly Niger Republic).
The Customs Administration is one of the financial authorities placed under the supervision of the Ministry of the Economy and Finance. In accordance with Order No. 2022-457 of July 27, 2022, relating to the Duties, Organization and Operation (AOF) of the General Director of Customs, the organization chart of the DGD is as follows:
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Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
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In Benin, the latest info on customs procedures can be found at the Ministry of Finance and the General Director of Customs and the customs web site detailed in French. Latest info on immigration can be found at the Ministry of Homeland, Security and Territorial Administration (Ministère de l’Intérieur de la Sécurité et de l’Administration Territoriale - MISA). The United Nations Agencies have been requested for their customs duty-free to proceed through the Clearing agencies. The request must consist of a letter: “Demande d’Exonération Diplomatique” or FDI (Foreign direct investment), and the following documents:
The mentioned documents adding to the original request letter (+ 3 copies) are then submitted to the Ministry of Foreign Affairs of Benin. One copy is given to the clearing Agent. Usually, the Ministry of Foreign Affairs responds within 2 weeks, with a signature of acceptance of the UN agency request.
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Non-Governmental Organizations |
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NGOs are requested to present following documents for their imports:
NGOs must also have a gift certificate (donation certificate) which proves to local authorities that goods are not for resale and are a donation to be used for humanitarian purposes. |
Exemption Certificate Application Procedure:
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Duties and Taxes Exemption Application Procedure |
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Generalities (include a list of necessary documentation) |
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UN Agencies: The UN Agency concerned must write a letter requesting a duty and taxes waiver to the national customs office in Cotonou. The Agency must also include all the above-mentioned documents and the signed letter of “Demande d’Exonération Diplomatique” (DED). Imported cargos cannot be released without the national customs office’s reply. For the NGOs, at the onset of activity in the country, the best way for the organisation is to get a sort of “Memorandum of Understanding”, called “Convention d’Etablissement” which is signed by the Ministry of Interior & Security. This Ministry sends a signed protocol to the Ministry under which the NGO “depends”, (for example NGOs working with WASH projects will discuss with different Ministries of health, Agricultures, Waters and Forests). This procedure facilitates a lot the imports into the country. Indeed, all Non-Government Organisations have to write a letter requesting a duty and taxes waiver to the national customs office national Direction in Cotonou, but this needs to go through the Ministry of the concerned activity (usually health, agriculture or education) with the set of documents attached. When the NGO obtains a duty waiver, the organisation will have to pay for: Redevance de Traitement des Liquidations = RTL: 1% on CIF value of the concerned goods. CIF Value (CFA) + RTL (in CFA) = calculation basis of VAT if goods concerned are subjected to VAT application (See above). |
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customs code in the Republic of Benin |
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Exemption Certificate Document Requirements
Duties and Taxes Exemption Certificate Document Requirements (by commodity)
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Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
|---|---|---|---|---|---|---|
|
Invoice |
Yes, Original, 3 copy, UN and NGOs |
Same |
Same |
Same |
Same |
Same |
|
AWB/BL/Other Transport Documents |
Yes, 3 copy, UN and NGOs |
Same |
Same |
Same |
Same |
Same |
|
Donation/Non-Commercial Certificates |
Yes, 3 copy, UN and NGOs |
Same |
Same |
Same |
Same |
Same |
|
Packing Lists |
Yes, 3 copy, UN and NGOs |
Same |
Same |
Same |
Same |
Same |
|
Other Documents |
Import licence from Food & Drugs Authority |
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Import Licence from Food & Drugs Authority |
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Permit from The National Telecommunication Authority |
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Additional Notes |
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Confirms to the customs that WFP is exempted from import/export related duties, as per the agreement with the government. All medicines should be registered at the Food & Drugs Authority otherwise a deposit of 10% of the CIF value will be required until the registration of the medicine at the customs Direction is finalized. |
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Customs Clearance
General Information
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Customs Information |
|
|---|---|
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Document Requirements |
Invoice from Supplier, Packing List, Customs Declaration Form which is printed by the importer after the validation of the entries of details and relevant documents related to the consignment into Benin Customs Management System operated by SYDONIA and related systems++ for Final Classification and Valuation Report. Supported by the Bank Payment Receipt and Relevant Permits. Requests for certificate (DED) can be obtained from the Customs Liaison office called “Bureau d’identification” in the national Direction of Customs in Cotonou. Then assessment is carried out by the Bureau of the clearing agent with the importer who is expected to provide evidence of compliance. The office of the clearing agent will carry out the conformity assessment of the goods of the consignment prior its export to Benin. The assessment is based on documentary review (including review of existing conformity evidence), testing, verification of markings and/or inspection. At the end of the process, a final Report of Findings is issued when the conclusion of the assessment is satisfactory. The final report is provided to the Importer in Benin for Customs clearance. In case of non-compliance, a Non-Conformity Report is issued in place for the Clean Report. |
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Embargoes |
Some medicines imposed by WHO such as Valium |
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Prohibited Items |
Narcotics, pornographic materials |
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General Restrictions |
Arms and ammunitions need authorisation from the Ministry of Interior and security. Benin wants to ban the entry into its territory of frozen chickens and eggs from December 2024 to stimulate the supply of poultry products. Transceivers need authorisation from Ministry of Interior. Medicines (other than personal use) need authorization from the Ministry of Health. Protected species, plants and seeds and jewellery. |
Customs Clearance Document Requirements
Customs Clearance Document Requirements (by commodity)
|
|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
|---|---|---|---|---|---|---|
|
D&T Exemption Certificate |
Yes, Original, 3 copy, UN and NGO |
Same |
Same |
Same |
Same |
Same |
|
Invoice |
Yes, Original, 3 copy, UN and NGO |
Same |
Same |
Same |
Same |
Same |
|
AWB/BL/Other Transport Documents |
Yes, Original, 3 copy, UN and NGO |
Same |
Same |
Same |
Same |
Same |
|
Same |
Same |
Same |
Same |
Same |
Same |
Same |
|
Packing Lists |
Yes, Original, 3 copy, UN and NGO |
Same |
Same |
Same |
Same |
Same |
|
Phytosanitary Certificate |
Yes, Original, 3 copy, UN and NGO |
No |
No |
No |
No |
No |
|
Other Documents |
Appropriate import permit |
N/A |
Appropriate import permit |
N/A |
N/A |
Appropriate import permit |
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Additional Notes |
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The Benin government requires inspection and certification from National Laboratory of Quality and Standards on the High Risk Goods as Food Products, Pharmaceuticals, cosmetics & Medical devices, Electrical appliances, Electrical products (bulbs, switches & sockets), Electrical cables, Electronic products, LPG Cylinders & accessories, Toys, Chemicals and allied products, Building materials, Used goods (second – hand clothing), Petroleum products, Pyrotechnic products, Motor vehicle batteries, Alcoholic and non-alcoholic products, African textile prints, Arms and ammunition, Machetes/Cutlass, Vehicle spare parts and industrial machinery |
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Transit Regime
Transit goods is a Customs regime by which goods destined to other countries enter the country through one entry point and leave the country by road or rail through another entry/exit point. The goods are normally covered by a security /bond. The goods in transit may be tracked by satellite, electronically monitored, or by human escort; for these services a fee may be charged. The main transit routes are:
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Cotonou- Parakou- Malanville Border (Juxtapose Zone)
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Cotonou--Parakou- Ndali- Nikki-Chicandou Border
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Cotonou-Parakou- Garou- Iloua Border
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Cotonou-Bohicon-Djougou-Ouake Border
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Cotonou-Bohicon-Djougou-Natitingou-Porga
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Cotonou-Parkou-Ndali-Kandi-Segbana (Wara Border)
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Cotonou- Seme Krake (Juxtapose Zone)
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Cotonou-Ouida- Kome-Lokossa-Dogbo-Aplahoue Border
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Cotonou-Ouida-Kome-Grand Popo-Hilaconji Border
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Cotonou-Porto Novo-Sakete-Pogbe_Ketou-Ilara
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Cotonou-Ouida-Kome-Athuème Border
Transit operators are advised to follow the assigned routes as well as to keep the customs seals or tracking devices intact to avoid tax evasion.
Some platforms and warehouses are installed in certain borders for Customs regime by which imported goods are stored in a bonded place without the payment of import duty and other taxes on the goods at the entry point. This Customs indulgence affords the importer the opportunity to defer the payment of duty and other taxes until the goods are delivered for home consumption or are re-exported. The under-mentioned goods may be bonded place within the period indicated against them:
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Type of Good |
Allowable Period |
|---|---|
|
General Goods |
12 months |
|
Perishables |
3 months |
|
Raw Materials |
Up to 2 years |
It's important to note that in Benin, there will be no option for the re-storing of general goods. Perishable goods may, however, be re-stored for a limited period of only one month upon application and approval by the Commissioner of Customs.
List of the approved customs commissioners click here.
