Tarifs et fiscalité
Le tarif douanier appliqué au Togo est le Tarif extérieur commun de la CEDEAO. Chaque ligne tarifaire relève d'une catégorie qui fixe le droit de douane ; s'y ajoutent des redevances, des prélèvements communautaires, la TVA et, pour certains produits, des droits d'accises.
Outils
Les catégories du TEC CEDEAO
| Catégorie | Contenu | Droit de douane |
|---|---|---|
| 0 Raw materials and capital goods Raw materials, inputs not available in the region, and capital goods generally enter duty-free under the EAC Common External Tariff. | Raw materials, inputs not available in the region, and capital goods generally enter duty-free under the EAC Common External Tariff. | 0% |
| 10 Intermediate goods Intermediate and semi-finished goods are generally subject to a 10% import duty. | Intermediate and semi-finished goods are generally subject to a 10% import duty. | 10% |
| 25 Finished goods Finished goods are generally subject to a 25% import duty. | Finished goods are generally subject to a 25% import duty. | 25% |
| 35 Sensitive items A 35% band applies to a list of specific sensitive items (including some agricultural and manufactured products) since the EAC CET revision that took effect in July 2022. The precise list of tariff lines concerned should be verified with the EAC Secretariat or the national customs administration. | The precise list of tariff lines concerned should be verified with the EAC Secretariat or the national customs administration. | 35% |
Les autres droits et taxes à l'importation
| Droit ou taxe | Taux | Base | Statut |
|---|---|---|---|
DD
Import duty (EAC CET)
Indicatif
PrécisionsThe applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code. |
0 à 35% | Valeur en douane | Indicatif |
VAT
Value added tax (national)
Indicatif
PrécisionsVAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate. |
non chiffré | Valeur en douane et droits perçus, hors TVA | Indicatif |
Sources 1
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01
East African Community, Customs Union (nouvel onglet), East African Community (eac.int)
Consulté le