Benin is a participant of ECOWAS, which also consists of Niger, Nigeria, Mali, Liberia, Burkina Faso, Senegal, Ghana, Cote d’Ivoire, Sierra Leone, Gambia, Togo, Guinea, and Guinea-Bissau. ECOWAS began implementing the Standard Foreign Tax in January 2015. Based on the kind and country of source of the imports, the standardized duty applied to foreign products for ECOWAS participating nations varies from zero to 35 percent. CET is intended to safeguard ECOWAS member nations’ industrial sectors against dumping and monopolistic practices.

All activities in Benin are subject to an 18 percent value-added tax, except those involving wages and agriculture. At the moment of entrance for importation, customs taxes are required on foreign products. If buyers and exporters claim the VAT after the financial year, it is recoverable.

Procedure and requirements for import

The buyers must initially work with a customs advisor or agent. next give the border agent or clearance broker all of the below-listed needed papers. 

The intermediary creates the Customs Statement Form C-100, a unique procedural form, based on these papers. The Paperwork is delivered to the authorities after being filled out and signed. After reviewing all paperwork, the authorities provide an importer with a receipt.

Requirements 

There are no particular specifications for product labeling. However, quickly identified items and quicker border checks are advantages of well-labeled products. Benin statute also prohibits the entry or exit of any fraudulently labeled overseas produced or biological items. No items that are not designated as “imported” or that lack verification of their country of origin are permitted to enter Benin.

Relying on the sort of imported items, different documents are needed for different import criteria. Before clearing goods, importers often need to provide the following documents: invoice, bill of lading, inspecting certificate, importer’s license, certification of origin, and an animal or plant state testing certificate.

Import duties in Benin 

The following types of import taxes are levied on foreign goods entering the nation. 

Tariffs for most-favored nations 

MFN tariffs are the import taxes that nations commit to charging on goods coming from other WTO members. As a result, MFN tariffs are the most expensive that WTO parties can charge one another. Table 1.1 provides additional MNF import duties explanations.

Table 1.1

Product	AVG	Duty-free	Max
Animal products	19	0	20
Fisheries	14.4	0	20
Minerals	11.7	0.1	20
petroleum	7.2	22.9	10
Chemical	7.1	4.4	20
Wood	11.1	5.1	20
Textiles	16.5	0.2	20
Clothing	2.0	0	20
Shoes	13.1	1.2	20
Non-electrical Machines	7.0	0	20
Electrical items	11.2	0.4	20
Transportation items	8.4	2.4	20
Dairy	16.3	0	20
Fruits	17.0	0	20
Tea	15.6	0	20
Grains	13.4	0	20

Bound tariffs

Bound duties are specific promises made by various WTO members. The bounded duty is the highest MFN tariff level applicable to a particular product category. Nations make accords regarding bound tax levels other than actually implemented amounts when they enter the WTO or when members bargain tariff levels with one another during commerce rounds.

Table 1.2

Product	AVG	Duty-free %	Max	Binding %
Animal products	60	0	60	100
Dairy products	38.8	0	60	100
Fruit, vegetables, plants	60	0	60	100
Coffee, tea	60	0	60	100
Cereals & preparations	59	0	100	100
Oilseeds, fats & oils	81.4	0	100	100
Sugars and confectionery	60	0	60	100
Beverages & Tobacco	59.8	0	75	100
Cotton	60	0	60	100
Other agricultural products	60	0	100	100
Chemicals	15.7	0	20	1.2
Clothing	15.0	0	15	69.1
Leather, footwear, etc.	15.1	0	25	26.0
Non-electrical machinery	5.3	3.9	25	91
Electrical machinery	7.0	0	7	94
Transport equipment	13.4	0.3	25	73
Manufacturers	7.4	0	15	2.1