Importing from Morocco into West and Central Africa: duties and VAT in six countries

A Moroccan product does not enter Abidjan the way it enters Douala. This note summarises, for six countries, the tariff regime that applies to goods of Moroccan origin, from published texts and reviews. Rates change: confirm the exact tariff line with your customs broker before budgeting.

Two customs unions, one principle

Morocco is a member of neither ECOWAS, WAEMU nor CEMAC. Its goods therefore enter these six countries as third-country goods, under each union's common external tariff (CET):

• ECOWAS (Côte d'Ivoire, Senegal, Benin, Togo): five bands, 0%, 5%, 10%, 20% and 35%. Raw materials and capital goods generally sit at 5%, intermediate goods at 10%, final consumer goods at 20%.
• CEMAC (Cameroon, Gabon): 0% for a short list, 5% for essential goods, 10% for raw materials and capital goods, 20% for intermediate goods, 30% for consumer goods. The WTO puts Cameroon's average applied rate at 18.3%.

Bilateral agreements: few real preferences

The Morocco–Côte d'Ivoire (1995) and Morocco–Benin (1991) trade agreements rest on most-favoured-nation treatment and grant no tariff preference. The Morocco–WAEMU agreement, initialled in 2002, was never signed.

Senegal is the only one of the six with a bilateral tariff text: the 1966 Morocco–Senegal convention and its 1987 protocol provide exemptions. Whether Senegalese customs still applies them today has to be confirmed case by case.

AfCFTA: signed everywhere, not yet applied on this corridor

Morocco, Cameroon, Gabon, Senegal, Togo and Côte d'Ivoire are State Parties to the African Continental Free Trade Area; Benin has not ratified. Côte d'Ivoire adopted a ten-year phase-down ordinance in April 2025. But we found no customs text in these countries actually granting AfCFTA rates to Moroccan-origin goods at clearance. Budget on the CET.

VAT and levies

Country	Import VAT	Other published levies
Côte d'Ivoire	18%	statistical fee 1%; community levies
Senegal	18%	COSEC 0.4% of CIF value (sea freight); 3% advance; community levies
Benin	18%	statistical fee 1%; ECOWAS levy 0.5%; WAEMU levy 0.8 to 1%
Togo	18%	statistical fee 1%; WAEMU 0.8%; ECOWAS 0.5%; African Union 0.2%
Cameroon	19.25%	community levies and IT fees, rates to be confirmed
Gabon	18% (reduced 10% and 5% on listed goods)	CEMAC integration tax, IT fee

Three reflexes before signing

1. Ask for the tariff classification (HS code) of each product from your broker: between 5% and 20% duty, the gap changes the landed price.
2. Plan VAT in your cash flow: it is paid at clearance, before resale or installation.
3. Check conformity programmes (pre-shipment inspection or verification of conformity) that apply to some construction and electrical products.

The full country guides, with procedures, logistics and payment security, are on our country pages.

FAQ

Do Moroccan products get a preferential tariff in West Africa?

Not in the general case. As Morocco belongs to neither ECOWAS nor WAEMU, its goods are taxed at the common external tariff. Only the Morocco–Senegal convention provides exemptions, to be confirmed with customs.

Does AfCFTA allow duty-free imports from Morocco?

Not yet in practice. The countries have ratified the agreement, but we identified no effective application of AfCFTA rates to Moroccan goods at clearance in these six countries in 2026.

What is the import VAT in these countries?

18% in Côte d'Ivoire, Senegal, Benin, Togo and Gabon; 19.25% in Cameroon.