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Box 1.1 Taxation in Côte d'Ivoire, 2017
In addition to import duties and taxes, other direct and indirect duties and taxes currently in force include the following: (...)
• VAT at the standard rate of 18%; with a reduced rate of 9% on processed milk, 100% durum wheat semolina pastas, solar energy production equipment, and SRI refined petroleum products, aviation fuel, super grade gasoline, diesel and kerosene).
(...)

A third private company, the Ivorian Automobile Technical Inspection Company (SICTA), handles the identification and valuation of imported used vehicles (except motorcycles and agricultural machinery). An anti pollution charge (CFAF 120,000) is payable for personal vehicles 11 or more years old (plus increments of CFAF 10,000 for each additional year of age), but according to the Customs, this measure is not effective in deterring the importation of old vehicles; the import ban on vehicles more than seven years old was abolished in 2002.

Table 3.4 Import controls and prohibitions, 2016
Products Conditions/Requirements
(number of approved importers) Responsible authority
(...)
Prohibitions
Drugs, narcotics; pornographic publications; asbestos and products containing asbestos; meals of meat and bones of ruminants; counterfeit products; toxic waste; ozone depleting substances (section 3.1) Imports prohibited in principle Customs

Table 3.6 Export restrictions applied in 2017
Measure
Permanent bans
Raw ivory (...) Certain types of wood in logs (sapele, mahogany, avodire, utile, dibetou, iroko, makore, tiama, kondroti); Pterocarpus erinaceus (since 2013)
(...)
Export controls
Endangered species of wild fauna and flora (CITES, see common report)
(...)

(...) In order to be more effective in combating the illegal exploitation of its forests, which shrank from 16 to 2 million hectares between 2002 and 2016, Côte d'Ivoire entered the FLEGT (Forest Law Enforcement, Governance and Trade) process in 2013 in order to enhance its forestry governance. The FLEGT action plan aims to combat illegal logging and deforestation and the associated trade.

Of a total 4 million hectares of forests "listed" (i.e. zoned by the State for protection) in 1966 and managed by the Forestry Development Agency (SODEFOR), in principle for conservation, more than two thirds have reportedly been destroyed. SODEFOR is also responsible for organizing plantations, administering export quotas and reforestation.

Decree No. 95 682 of 6 September 1995 prohibits the export of rough timber, square sawn and in boules, except for timber from plantations (for example teak). Wood may be exported sawn, sliced or peeled. Moreover, certain rare timbers are also prohibited from being exported under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). Since March 2015, the logging and marketing, including exportation, of Pterocarpus erinaceus is prohibited.

Wood exports are subject to the DUS, ranging from 1% to 35%, applied to the reference prices that date from 1994 and are often lower than the actual export prices. Exports of wood in log form are further subject to a reforestation tax of 2% of the reference price used as a basis for the DUS. In addition, Ivorian logs exported or sold on the domestic market are subject to a felling tax and a special forest conservation and development tax. These taxes are payable by the party making the customs declaration or by the recipient of the delivery on the domestic market.

The Ministry of Animal and Fisheries Resources is responsible for regulating livestock activities and products. Côte d'Ivoire has adopted a Strategic Plan for the development of livestock, fisheries and aquaculture (PSDEPA) 2014 2020, which aims to provide a healthy and abundant food supply for the population; generate export revenues for the State; and ensure sustainable management of resources.

Côte d'Ivoire is severely affected by illegal fishing and marine pollution. There is little aquaculture, and the country's fishing resources are dwindling fast. In 2011, the Government convened a "Maritime Forum" to draw up a list of the measures to be undertaken in order to restore the viability of the country's marine resources.