Box Shipping - Import Regulations in Burkina Faso

Import Regulations in Burkina Faso

The country has signed the agreements governing international trade (World Trade Organization - WTO), continental trade (Organization for the Harmonization of Business Law in Africa - OHADA) and sub-regional trade (West African Economic and Monetary Union - WAEMU).

Burkina Faso has adopted the Brussels system. The OHADA provisions promote standardization of legal and regulatory usage in the 14 signatory states.

As for the customs taxation, in addition to the VAT applicable to all transactions (rates vary), there are the following types of duties:
1) Customs duty: 5% on CIF;
2) Fiscal Import Duty (DFI) varies from 4% to 32%;
3) Special import tax representing 4% of the CIF value of the product;
4) Special intervention tax of 1%;
5) There is a product-specific sliding-scale protection tax. Goods subject to this tax include batteries, polyethylene bags, tomato puree, eggs, wheat flour, frozen saltwater fish and bicycle parts.

The temporary import tax may be added to these import duties. This tax may be applied to sugar, rice and cereals such as corn, sorghum and wheat. Its idea is to adjust the price of the imported product to the equivalent of the local price.

These administrative documents must accompany imported products:
1) Four copies of the commercial invoice stating the FOB value of the commodities;
2) A plant health certificate for non-processed plant commodities (obtainable from the regional plant protection service);
3) A health certificate for meat and meat products (obtainable from the veterinary services departmental directorate);
4) Shipping documents.

The shipment whose value exceeds three million CFAF must be the subject of an advanced declaration of importation; personal effects, common domestic items and personal gifts are exempted from this formality. Such imports undergo an inspection relating to quality, price and quantity.