Non-Tariff Barriers

Complaint

Complaint number

NTB-000-019  

NTB Type

5.3. Export taxes  

Complaint

The Benin private sector reported that Benin applies a special re-export tax at the ad valorem rate of 8% on certain products. It turns out that this designation "special re-export tax" does not appear to be in conformity with the regulations, especially since the regime code used for the goods in question is EX82.00.054, whilst the code of general procedure EX8 relates to transit. This raises the question as to whether the Special Re-export Tax is actually a Special Transit Tax.  

Status note

Withdrawal of the Special Re-exportation tax (Taxe Special de re-exportation) in Dec 2016.  

Progress update note

Withdrawal of the Special Re-exportation tax (Taxe Special de re-exportation) in Dec 2016.

The initial request to have this removed was presented in a memo from Borderless Alliance to the Ministry of Economy and Finance in September 2014, with subsequent continuous engagement with authorities over the period.  

Policy or regulatory NTB

Yes 

Location

Benin: Port de Cotonou (Seaport)  

Reporting Country

Benin  

Reporting Town

 

Date of incident

2014-04-15  

Status

Resolved  

Date of resolution

2016-12-22  

Product Description

 

Product Originating Country

 

Total value

0  

Date reported

2017-03-03 19:13  

Modified

2017-03-03 19:19