1.3 Burkina Faso Customs Information | Digital Logistics Capacity Assessments

Duties and Tax Exemption
- Emergency Response
- Exemption Regular Regime (Non-Emergency Response)
Exemption Certificate Application Procedure
Exemption Certificate Document Requirements
Customs Clearance
- General Information
- Customs Clearance Document Requirements
Transit Regime

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 4.1 Government Contact List.

Emergency Response

Agreements / Conventions Description	Ratified by Country?
WCO (World Customs Organization) member	Yes, since September 1966
Annex J-5 Revised Kyoto Convention	Yes, since July 8, 2017
OCHA Model Agreement	No
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	No
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	Projet MADAO (projet de modernisation des administrations douanières d’Afrique de l’Ouest). UEMOA customs code

Exemption Regular Regime (Non-Emergency Response)

United Nation Agencies and NGOs are defined in fiscal terms as non-profit organizations participating in the implementation of the development aid of the Government. Indeed, as they are performing public service missions normally under to the State, they benefit from certain favors on their investment made for the benefit of the populations. As a result, in accordance with the Establishment Convention signed with the DGCOOP, UN agencies and NGO are exempted from taxes, duties and customs duties for the purchase of goods and services necessary for activities carried out for the benefit of the populations. However, any profitable activities are excluded.

Tax exemption is based on article 31 of the agreement establishment signed between the Government and UN agencies/NGO in Burkina Faso. They are exempted of the VTA in accordance with the Letter #2055/ MEF/ 25/11/1996, law #06-2010 dated on January 29, 2010.
Customs duties exemption is based on article 30 of the agreement establishment signed between the Government and UN agencies/NGO.

Organizational Requirements to obtain Duty Free Status
United Nations Agencies
UN agencies must submit an official letter to the Director of DGD to obtain a customs exemption of duty and taxes (also applicable for temporary import IT and temporary admission AT) Below the list of main requested information and additional documents can be required according to the nature of goods (food, pharmaceuticals, etc). Description of goods Quantity gross weight CFA value Origin Name of custom office DPS-ONG number IFU number (Numéro d’Identifiant Unique) Certificate of donation.
Non-Governmental Organizations
NGO must submit an official letter to the Director of DGD to obtain a customs exemption of duty and taxes, a temporary import (IT) and/or a temporary admission (AT) Below the list of main requested information and additional documents can be required according to the nature of goods (food, pharmaceuticals…). Description of goods Quantity gross weight CFA value Origin Name of custom office DPS-ONG Number # IFU number (Numéro d’Identifiant Unique) Certificate of donation.

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure
Generalities (include a list of necessary documentation)
VAT Refund / DGI A VAT exemption form request signed, dated with a tax stamp (1000 FCFA) A copy of the signed Establishment Convention Registered under the DPSP-ONG (Direction de la Promotion et du Suivi du Partenariat avec les Organisations Non Gouvernementales) A copy of IFU reference number (Numéro d’Identifiant Unique) Additional documents listed here
Process to be followed (step by step or flowchart)
VAT exemption form to be submitted to the Secretary of DGI then proceeded within seven working days. The VAT exemption certificate is issued for a maximum period of one year regardless of the number of years of the exemptions granted.

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Exoneration Certificate (EXO)	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs
Invoice	Yes, Original and 4 copies, applies to both UN and NGOs	Yes, Original and 4 copies, applies to both UN and NGOs	Yes, Original and 4 copies, applies to both UN and NGOs	Yes, Original and 4 copies, applies to both UN and NGOs	Yes, Original and 4 copies, applies to both UN and NGOs	Yes, Original and 4 copies, applies to both UN and NGOs
AWB/BL/Other Transport Documents	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs
Donation/Non-Commercial Certificates	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs
Packing Lists	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs
Other Documents	n/a	n/a	n/a	n/a	n/a	n/a

Customs Clearance

General Information

Customs Information
Document Requirements	Any customs clearance procedure must be handled by an official and registered Authorized Customs Agent only. The following documents are required for customs formalities and are issued through the SYLVIE electronic platform since 2016 (virtual liaison system for import and export transactions): DPI (Déclaration Préalable d’Importation): DPI is not requested for humanitarian organization duly registered with the local authorities considering imported items are not intended for resale. Import insurance certificate Commercial invoice Transport documents Where applicable: a national conformity certificate, a certificate of origin, and phytosanitary or sanitary certificate The clearance system incorporates a four-channel risk management system: green (good for release), blue (a posteriori control), yellow (inspection of documents) and red (full-scale physical inspection of the goods).
Embargoes	None
Prohibited Items	Beef and veal meats and its derivatives, coming from Belgium, France, Ireland, Portugal, Holland, the United Kingdom and Switzerland. Poultry, pork, breeding fish of Belgian origin. Semen, embryos and reproducer coming from Belgium, France, Ireland, Portugal, Holland, the United Kingdom and Switzerland Any bones, bone meal, meat meal or any other substance derived from an animal carcass for purposes of feeding or manufacturing any animal foodstuffs and any animal foodstuffs or mineral supplements for feeding ruminants derived there from Any foodstuff containing a product derived from these prohibited species (ox, porcine, fish) Non-biodegradable plastic packaging bags and plastic bags.
General Restrictions (Products subject to special import authorization)	Biomedical equipment, reagents and medical consumables, pharmaceuticals, dietary supplements, cosmetic products Chemical products Arms, civilian ammunition, military effects, Explosives and by-products, cyanide Seed cotton Sugar Salt for human consumption must be iodized Tobacco, limited list of authorized importers valid for one year Rice and electrical batteries are subject to quality specifications
Specific restrictions (product subject to special export authorization)	Cereals (mil, corn, cowpea, sorghum). However, since 1^st January 2021, ASE (Autorisation Spéciale d’Exportation) has been suspended by the government until further notice (MICA communication dated in July 2021 available here).

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Exoneration Certificate (EXO)	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs
Invoice	Yes, Original and 4 copies, applies to both UN and NGOs	Yes, Original and 4 copies, applies to both UN and NGOs	Yes, Original and 4 copies, applies to both UN and NGOs	Yes, Original and 4 copies, applies to both UN and NGOs	Yes, Original and 4 copies, applies to both UN and NGOs	Yes, Original and 4 copies, applies to both UN and NGOs
AWB/BL/Other Transport Documents	Yes, Original, 1 copy, applies to both UN and NGO	Yes, Original, 1 copy, applies to both UN and NGO	Yes, Original, 1 copy, applies to both UN and NGO	Yes, Original, 1 copy, applies to both UN and NGO	Yes, Original, 1 copy, applies to both UN and NGO	Yes, Original, 1 copy, applies to both UN and NGO
Donation/Non-Commercial Certificates	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs
Packing Lists	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs	Yes, Original and 1 copy, applies to both UN and NGOs
Phytosanitary Certificate	Yes, Original and 1 copy, applies to both UN and NGOs	n/a	n/a	n/a	n/a	n/a
Other Documents	ASI is required for Sugar Certificate of Origin Phytosanitary Certificate (rice, oil, sugar, etc).	n/a	ASI from Ministry of Trade and Authorization from ANRP to import.	For vehicle only: Certificate of conformity & Certificate of value.	n/a	n/a
Additional Notes
ASI means “Autorisation Spéciale d’Importation,” please go to PEB website for further information.

Transit Regime

During international transit in Burkina, the authorized customs agent delegated for this operation must fill and obtain a IM8 form called “Déclaration de Transit” at the entry border. Once obtained, the Customs release the cargo then date of departure is recorded within their system. A grace period from 48 to 96 hours is granted to the transporter to reach the exit border with an escort appointed during the journey (cost is 15 000 FCFA). In case of accident or breakdown, the transporter must inform immediately the escort or any relevant local authority otherwise a fine will be applied at the exit border. Escort is only applicable for sensitive/high value cargo (pharmaceuticals, arms, oil. etc).