Tariffs and taxes
The customs tariff applied in Togo is the ECOWAS Common External Tariff. Each tariff line belongs to a category that sets the customs duty; fees, community levies, VAT and, for some products, excise duties are added.
Tools
ECOWAS CET categories
| Category | Content | Customs duty |
|---|---|---|
| 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% |
Other import duties and taxes
| Duty or tax | Rate | Base | Status |
|---|---|---|---|
DD
Import duty (EAC CET)
Indicative
DetailsThe 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 to 35% | Customs value | Indicative |
VAT
Value added tax (national)
Indicative
DetailsVAT 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. |
not quantified | Customs value and duties collected, excluding VAT | Indicative |
Sources 1
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01
East African Community, Customs Union (new tab), East African Community (eac.int)
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