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Tourism and Leisure

What is the legal framework for this sector of activity?


The Finance Law 11/2012 of 08/01/2013


What are the advantages of this law?


The exemption from import duties and taxes of materials, machines and equipment goods intended for hotel and tourist companies with a new investment of a minimum amount of three hundred million (300 000 000 ) CFA francs excluding taxes.


What are the conditions of granting?


An application must be sent to the Director General of Customs and Indirect Duties at the latest fifteen days before the arrival of the goods, upon production of

  • A favorable opinion of the investment plan issued by the Technical Ministry;
  • The general import program;
  • The list of goods;
  • Invoices

What not to do?


It is forbidden to transfer or lend without the authorization of the Administration of Customs and Indirect Duties, materials, equipment and inputs imported under the above-mentioned schemes.



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