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