Burkina Faso
1.3 Burkina Faso Customs Information
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Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 4.1 Government Contact List.

Emergency Response

Agreements / Conventions Description

Ratified by Country?

WCO (World Customs Organization) member

Yes, since September 1966

Annex J-5 Revised Kyoto Convention

Yes, since July 8, 2017

OCHA Model Agreement

No

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

No

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

Projet MADAO (projet de modernisation des administrations douanières d’Afrique de l’Ouest).
UEMOA customs code

Exemption Regular Regime (Non-Emergency Response)

United Nation Agencies and NGOs are defined in fiscal terms as non-profit organizations participating in the implementation of the development aid of the Government. Indeed, as they are performing public service missions normally under to the State, they benefit from certain favors on their investment made for the benefit of the populations. As a result, in accordance with the Establishment Convention signed with the DGCOOP, UN agencies and NGO are exempted from taxes, duties and customs duties for the purchase of goods and services necessary for activities carried out for the benefit of the populations. However, any profitable activities are excluded.

  • Tax exemption is based on article 31 of the agreement establishment signed between the Government and UN agencies/NGO in Burkina Faso. They are exempted of the VTA in accordance with the Letter #2055/ MEF/ 25/11/1996, law #06-2010 dated on January 29, 2010.
  • Customs duties exemption is based on article 30 of the agreement establishment signed between the Government and UN agencies/NGO.


Organizational Requirements to obtain Duty Free Status

United Nations Agencies

UN agencies must submit an official letter to the Director of DGD to obtain a customs exemption of duty and taxes (also applicable for temporary import IT and temporary admission AT)
Below the list of main requested information and additional documents can be required according to the nature of goods (food, pharmaceuticals, etc).

  • Description of goods
  • Quantity
  • gross weight
  • CFA value
  • Origin
  • Name of custom office
  • DPS-ONG number
  • IFU number (Numéro d’Identifiant Unique)
  • Certificate of donation.

Non-Governmental Organizations

NGO must submit an official letter to the Director of DGD to obtain a customs exemption of duty and taxes, a temporary import (IT) and/or a temporary admission (AT)
Below the list of main requested information and additional documents can be required according to the nature of goods (food, pharmaceuticals…).

  • Description of goods
  • Quantity
  • gross weight
  • CFA value
  • Origin
  • Name of custom office
  • DPS-ONG Number #
  • IFU number (Numéro d’Identifiant Unique)
  • Certificate of donation.

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

 VAT Refund / DGI

  • A VAT exemption form request signed, dated with a tax stamp (1000 FCFA)
  • A copy of the signed Establishment Convention
  • Registered under the DPSP-ONG (Direction de la Promotion et du Suivi du Partenariat avec les Organisations Non Gouvernementales)
  • A copy of IFU reference number (Numéro d’Identifiant Unique)
  • Additional documents listed here

Process to be followed (step by step or flowchart)

VAT exemption form to be submitted to the Secretary of DGI then proceeded within seven working days. The VAT exemption certificate is issued for a maximum period of one year regardless of the number of years of the exemptions granted.

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Exoneration Certificate (EXO)

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Invoice

Yes, Original and 4 copies,
applies to both UN and NGOs

Yes, Original and 4 copies,
applies to both UN and NGOs

Yes, Original and 4 copies,
applies to both UN and NGOs

Yes, Original and 4 copies,
applies to both UN and NGOs

Yes, Original and 4 copies,
applies to both UN and NGOs

Yes, Original and 4 copies,
applies to both UN and NGOs

AWB/BL/Other Transport Documents

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Donation/Non-Commercial Certificates

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Packing Lists

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Other Documents

n/a

n/a

n/a

n/a

n/a

n/a

Customs Clearance

General Information

Customs Information

Document Requirements

Any customs clearance procedure must be handled by an official and registered Authorized Customs Agent only.

The following documents are required for customs formalities and are issued through the SYLVIE electronic platform since 2016 (virtual liaison system for import and export transactions):

  • DPI (Déclaration Préalable d’Importation): DPI is not requested for humanitarian organization duly registered with the local authorities considering imported items are not intended for resale.
  • Import insurance certificate
  • Commercial invoice
  • Transport documents
  • Where applicable: a national conformity certificate, a certificate of origin, and phytosanitary or sanitary certificate

The clearance system incorporates a four-channel risk management system: green (good for release), blue (a posteriori control), yellow (inspection of documents) and red (full-scale physical inspection of the goods).

Embargoes

None

Prohibited Items

  • Beef and veal meats and its derivatives, coming from Belgium, France, Ireland, Portugal, Holland, the United Kingdom and Switzerland.
  • Poultry, pork, breeding fish of Belgian origin.
  • Semen, embryos and reproducer coming from Belgium, France, Ireland, Portugal, Holland, the United Kingdom and Switzerland
  • Any bones, bone meal, meat meal or any other substance derived from an animal carcass for purposes of feeding or manufacturing any animal foodstuffs and any animal foodstuffs or mineral supplements for feeding ruminants derived there from
  • Any foodstuff containing a product derived from these prohibited species (ox, porcine, fish)
  • Non-biodegradable plastic packaging bags and plastic bags.

General Restrictions

(Products subject to special import authorization)
  • Biomedical equipment, reagents and medical consumables, pharmaceuticals, dietary supplements, cosmetic products
  • Chemical products
  • Arms, civilian ammunition, military effects, Explosives and by-products, cyanide
  • Seed cotton
  • Sugar
  • Salt for human consumption must be iodized
  • Tobacco, limited list of authorized importers valid for one year
Rice and electrical batteries are subject to quality specifications
Specific restrictions (product subject to special export authorization)

Cereals (mil, corn, cowpea, sorghum). However, since 1stJanuary 2021, ASE (Autorisation Spéciale d’Exportation) has been suspended by the government until further notice (MICA communication dated in July 2021 available here).

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Exoneration Certificate (EXO)

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Invoice

Yes, Original and 4 copies,
applies to both UN and NGOs

Yes, Original and 4 copies,
applies to both UN and NGOs

Yes, Original and 4 copies,
applies to both UN and NGOs

Yes, Original and 4 copies,
applies to both UN and NGOs

Yes, Original and 4 copies,
applies to both UN and NGOs

Yes, Original and 4 copies,
applies to both UN and NGOs

AWB/BL/Other Transport Documents

Yes, Original,

1 copy,
applies to both UN and NGO

Yes, Original,

1 copy,
applies to both UN and NGO

Yes, Original,

1 copy,
applies to both UN and NGO

Yes, Original,

1 copy,
applies to both UN and NGO

Yes, Original,

1 copy,
applies to both UN and NGO

Yes, Original,

1 copy,
applies to both UN and NGO

Donation/Non-Commercial Certificates

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Packing Lists

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Yes, Original and 1 copy,
applies to both UN and NGOs

Phytosanitary Certificate

Yes, Original and 1 copy,
applies to both UN and NGOs

n/a

n/a

n/a

n/a

n/a

Other Documents

  • ASI is required for Sugar

  • Certificate of Origin

  • Phytosanitary Certificate (rice, oil, sugar, etc).

n/a

ASI from Ministry of Trade and Authorization from ANRP to import.

For vehicle only: Certificate of conformity & Certificate of value.

n/a

n/a

Additional Notes

ASI means “Autorisation Spéciale d’Importation,” please go to PEB website for further information.

Transit Regime

During international transit in Burkina, the authorized customs agent delegated for this operation must fill and obtain a IM8 form called “Déclaration de Transit” at the entry border. Once obtained, the Customs release the cargo then date of departure is recorded within their system. A grace period from 48 to 96 hours is granted to the transporter to reach the exit border with an escort appointed during the journey (cost is 15 000 FCFA). In case of accident or breakdown, the transporter must inform immediately the escort or any relevant local authority otherwise a fine will be applied at the exit border. Escort is only applicable for sensitive/high value cargo (pharmaceuticals, arms, oil. etc).



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