Transit and Consignment

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Transit and Consignment in Benin

In Benin, customs declarations, whether by sea, land or air, follow seven steps:

  1. Preparation of documents : Supply of bill of lading (B/L) or air transport letter (ATL), commercial invoice, packing list, licenses, certificates.
  2. Submission of Customs Declaration : Carried out by a Licensed Customs Broker (LCB) on SYDONIA World/GUCE, commodities coding.
    • DVT
    • AVD
    • Detailed Declaration
  3. Valuation and Liquidation : Customs estimates the CIF value, calculates duties and taxes (customs duties, VAT), and generates the Single Fee Schedule (BFU).
  4. Customs Control (Channel) :
    1. Green :Immediate release.
    2. Yellow: Documentary control
    3. Red: Documentary and physical inspection of goods.
  5. Payment of Taxes: Payment of BFU through authorized banks.
  6. Obtaining the Authorization to Withdraw (BAE): Once payment is validated, customs issues the BAE authorizing withdrawal.
    • BACT
    • TDO
    • APPELE
  7. Withdrawal: Presentation of BAE to the handler to withdraw the goods from the port, airport or warehouse.
Specificities by route
  • Maritime Route (Port) : The inspector views the declaration on SYDONIA World. After validation of lines, payment of BFU at the bank. The customs officer validates the actual exit in the system.
  • Aerial Route (Airport) : Similar to port, with specific control for air freight (scanner).
  • Land Route (Border) : The carrier announces arrival on GUCE. The process follows the same declaration, BFU and withdrawal steps, with specific border controls (weighing, registration). For occasional importers, customs revenue may replace the LCB.
Some clarifications

During the third step, the following contributions are mandatory.

  1. Under common law regime (consumption declaration IM4)
    Order Number TAXES / FEES RATE TAX BASE
    1 Community Solidarity Levy (PCS) 0.80% CIF Value (Cost, Insurance, Freight)
    2 Community Levy (PC) 0.50% CIF Value (Cost, Insurance, Freight)
    3 Statistical Fee (RS) 1% CIF Value (Cost, Insurance, Freight)
    4 Customs Duty (DD) 20% CIF Value (Cost, Insurance, Freight)
    5 Urban Development Fee (RAU) 0.50% CIF Value (Cost, Insurance, Freight)
    6 Solidarity Levy (PS) 0.20% CIF Value (Cost, Insurance, Freight)
    7 Value Added Tax (VAT) 18% CIF Value + PCS + PC + RS + DD + RAU + PS
    8 Income Tax Installment (AIB) 1% CIF Value + PCS + PC + RS + DD + RAU + PS
  2. Under temporary placement regime (IM5)
    • Non-exempt market
      Non-exempt market
      Order Number TAXES / FEES RATE TAX BASE
      1 Road Tax (TV) 0.85% Customs value
      2 Statistical tax (TS) 5.00% Customs value
      3 Customs stamp (TD) 4% Statistical tax
    • Exempt market
      Exempt market
      Order Number TAXES / FEES RATE TAX BASE
      1 Road Tax 0.15% Customs value
Important and critical information

With regard to step 7, GPAC covers all expenses related to the process until effective delivery of goods to the customer's warehouse. Costs incurred will be reimbursed by the customer within two (02) weeks after receipt of said goods.