Shipping from Spain to Côte d'Ivoire

What you need to know

Customs

Yes. Export declaration in Spain and import clearance at Ivorian customs.

Documents

• Commercial invoice with description, value and tariff code, and a packing list.
• Export declaration (DUA) filed with the Spanish Tax Agency, which generates the MRN; the exporter needs an EORI number.
• Proof of origin for the EPA preferential tariff: origin declaration on the invoice. Up to €6,000 per shipment, any exporter can make it. Above that, the exporter must be registered in REX.
• Certificate of origin, in duplicate.
• BSC cargo tracking note (bordereau de suivi des cargaisons) for shipments by sea. It is created by the exporter or their freight forwarder on the platform of the Ivorian Shippers' Office (OIC). Without it, customs does not accept the declaration.
• VOC certificate of conformity before shipment, if the product is on the list.
• Import declaration form (FDI) and, from FCFA 1,000,000, an RFCV value report. The importer processes them through the GUCE single window.

Taxes at destination

TVA (Ivorian VAT) of 18% at the standard rate, with a reduced rate of 9% for some foods. ECOWAS Common External Tariff of 0% to 35% depending on the product. Levies on the CIF value are added: 1% statistical, 0.8% community solidarity, 0.5% ECOWAS and 0.2% African Union. The EPA only removes the duty: these levies and the TVA are still paid.

Agreement with the EU

EU-Côte d'Ivoire 'stepping stone' Economic Partnership Agreement (EPA), provisionally applied since 3 September 2016. Côte d'Ivoire removes duties on EU products in five phases: 2019, 2021, 2024, 2026 and 2029. The fourth phase has applied since 1 January 2026 (1,074 tariff lines). Sensitive products such as meat, onions, sugar, tobacco, beer, wine, some cements and most textiles are excluded.

Transport

Container shipping by sea to the ports of Abidjan and San Pedro, air freight and parcel service.

Cargo airports

ABJ · Abidjan

EU sanctions

No EU restrictive measures (sanctions) are in force. The sanctions regime on Côte d'Ivoire was repealed in June 2016 (Decision (CFSP) 2016/917), after the UN sanctions ended. Today it does not affect goods.