Togo Imported Used Car Guide: Access, Taxes and Customs Clearance (2026)
Last updated: September 21, 2026.
This article is for general information only and does not constitute legal, tax or customs advice. Requirements and costs for a specific vehicle are subject to current rules and official documents issued by the relevant authorities. External links were checked on the date of access, but this guide cannot guarantee that they will remain available.
Summary
This guide is for importers and dealers sourcing used cars from China. It outlines Togo’s 2026 used car import rules on vehicle age, taxes, and customs clearance, covering TEC tariffs, AEVO customs valuation, Finance Law reductions, Lomé Port clearance procedures, required documents, and a hypothetical landed cost example. Key note: no unified age cap was found, but 2026 tax reductions require vehicles no older than 5 years; actual tax burden depends on classification, customs valuation, and eligibility for reductions.
Key takeaways
Confirm whether the vehicle is for local sale in Togo or transit before assessing eligibility. As of September 21, 2026, we found no current law setting a single maximum vehicle age.
The 2026 Finance Act relief is subject to conditions, including a maximum vehicle age of five years. Eligible vehicles aged 1–2 years receive a 50% reduction in customs value, while those aged 3–5 years receive a 35% reduction. Relief for new electric or hybrid vehicles cannot automatically be applied to used electric or hybrid vehicles.
The 2026 Finance Act vehicle relief is valid through December 31, 2026. If it is not extended, the relevant relief brackets may no longer apply in 2027. Buyers should account for this timing risk.
For ordinary commercial orders intended for the Togolese market, source left-hand-drive vehicles only and verify photos, condition and registration documents vehicle by vehicle.
The used passenger-vehicle tariff lines listed in this guide carry a 20% customs duty, while the standard VAT rate is 18%. Tax relief must be assessed separately. Each charge has its own tax base, and port, brokerage, transport, inspection, registration and insurance costs are additional.
Used-vehicle clearance at the Port of Lomé involves the GUCE single window, the SYDONIA WORLD customs system and a licensed customs broker. Yard transfer, customs release and road registration are separate steps.
Record the commercial invoice value and the customs-accepted value determined through AEVO separately. If they differ, the tax bill may change.
1. Togo Used Car Import Rules at a Glance for 2026
Final destination | Plan declarations, documents and budgets separately for local sale in Togo and transit to a neighboring country. |
Vehicle age | As of September 21, 2026, we found no current law setting a single maximum vehicle age. |
Steering position | Import left-hand-drive vehicles for ordinary commercial purchases. Do not ship special-use vehicles based only on industry claims of an exemption. |
Finance Act relief | Relief is subject to conditions, including a maximum vehicle age of five years. Eligible vehicles aged 1–2 years receive a 50% customs-value reduction; those aged 3–5 years receive 35%. The measure applies in 2026. |
Customs duty | Togo combines TEC tariff classification, an AEVO-assessed tax base and Finance Act relief. Actual tax depends on classification, customs valuation and the vehicle-age rules, so no single rate describes the full tax burden. |
Clearance systems | The GUCE single window and SYDONIA WORLD customs system; declarations are handled through a licensed customs broker (Commissionnaire en Douane Agréé, CAD). |
Valuation | Show the commercial price and customs-accepted value separately. AEVO is Togo's electronic used-vehicle valuation application. |
Shipping documents | Invoice, bill of lading, insurance and the BESC cargo tracking note. Confirm the accepted form of registration or ownership documents; do not make a blanket claim that these documents can be omitted. |
Port of clearance | Port Autonome de Lomé. Port transfer procedures for roll-on/roll-off, non-containerized used vehicles differ from those for containerized vehicles. |
Registration and insurance | Customs release does not remove the need for registration, inspection and insurance appropriate to the vehicle's intended use. |
Before paying a deposit | Keep the VIN, age evidence, classification, valuation, document delivery and final destination in one order-verification record. |
2. Vehicle Categories and Import Taxes
1. How does customs value a used vehicle?
Togo uses a mandatory dedicated valuation system for goods such as used vehicles to prevent underdeclaration. The invoice price therefore serves only as a reference during clearance. The final tax base is determined through the AEVO customs system.
About AEVO:
The Application d'Évaluation des Véhicules d'Occasion (AEVO) went live on February 1, 2022. On the same date, OTR (Togolese Revenue Office) took over used-vehicle valuation from the Compagnie Togolaise d'Évaluation et de Contrôle (COTEC). Applications and results moved to AEVO, where customs brokers submit valuation requests online. Using the VIN and other vehicle data, AEVO generates a binding customs value. In principle, this value is non-negotiable and forms the sole legal basis for calculating customs duties and taxes. The Customs Valuation Service (SEV) processes the request and issues a report. The system then uses the declared vehicle details, including classification and age, together with the AEVO value to calculate customs duty, statistical tax, VAT and other levies.
2. Customs duty rates for 2026
As an Economic Community of West African States (ECOWAS/CEDEAO) member, Togo applies the ECOWAS Common External Tariff (TEC CEDEAO), administered by OTR (Togolese Revenue Office). Imports are classified by HS code under five basic duty bands: 0%, 5%, 10%, 20% and 35%. The following examples show how selected motor vehicles are classified.
These are tariff rates before any relief and do not represent the final effective tax burden.
Vehicle type | Example TEC subheading for used vehicles | Customs duty (DD) |
|---|---|---|
Gasoline passenger car, engine capacity not exceeding 1,500 cm³ | Up to 1,000 cm³: 8703.21.20.00; over 1,000 cm³ but not over 1,500 cm³: 8703.22.20.00 | 20% |
Gasoline passenger car, engine capacity over 1,500 cm³ but not over 3,000 cm³ | 8703.23.20.00 | 20% |
Diesel passenger car, engine capacity over 1,500 cm³ but not over 2,500 cm³ | 8703.32.20.00 | 20% |
Conventional hybrid passenger car (HEV, non-plug-in) | Gasoline hybrid: 8703.40.20.00; diesel hybrid: 8703.50.20.00 | 20% |
Plug-in hybrid passenger car (PHEV) | Gasoline plug-in hybrid: 8703.60.20.00; diesel plug-in hybrid: 8703.70.20.00 | 20% |
Battery electric passenger car (BEV) | 8703.80.20.00 | 20% |
Diesel goods vehicle, maximum gross mass not exceeding 5 metric tons | 8704.21.20.00 | 10% |
Source: Updated OTR (Togolese Revenue Office) TEC, PDF pages 429–431
If classification is uncertain, consider applying for an advance customs ruling before import. An advance ruling is a written customs decision on the tariff classification or origin of proposed imports. Togo's Order No. 015/2022 allows a paper or electronic application in French using the prescribed form, supported by a product description, proposed classification and relevant technical documents. It can clarify the appropriate tariff heading, but it does not replace valuation, age eligibility or registration approval. Order No. 015/2022, Articles 1–5, PDF pages 2–4
3. Other taxes and charges
Togo's official trade portal publishes the following charges and rates. A published rate does not mean that every used vehicle pays every item in the table. Customs value, origin, Finance Act relief, mode of transport and billing unit must be assessed separately. The percentages cannot simply be added into one effective rate. Official schedule of import and export duties, taxes and charges
Tax or charge | Published rate | Tax base and scope |
|---|---|---|
Statistical tax (RS) | 1% | Calculated on the relevant customs value; show separately how relief affects the tax base. |
ECOWAS community levy (PC) | 0.5% | Based on customs value and community rules of origin. Sourcing from China does not mean every vehicle is of Chinese origin. |
UEMOA community solidarity levy (PCS) | 0.8% | Listed separately from PC and calculated using customs value and the applicable origin treatment. |
African Union levy (PUA) | 0.2% | Finance Act Article 7-1: applies to goods originating outside the African Union and entered for local consumption in Togo, based on customs value; statutory exemptions are assessed separately. |
National solidarity levy (PNS) | 0.5% | Article 7-3: applies to goods originating outside ECOWAS and entered for local consumption in Togo, based on customs value; qualifying vehicles under Article 8 are exempt. |
Income-tax prepayment (listed as BIC in the schedule) | 1% | Tax Procedures Code Articles 102–103: the import tax base is CIF plus customs duties and taxes, subject to customs prepayment rules; qualifying vehicles under Article 8 are exempt from this prepayment. |
Value-added tax (TVA) | 18% | The general import tax base is customs value plus relevant import duties and taxes, excluding TVA itself; qualifying vehicles under Article 8 are exempt. |
Inspection and verification fee (RIV) | 0.75% | The official schedule states the rate but does not provide all conditions. Confirm whether it applies and its tax base for each declaration; do not confuse it with separately quoted service fees. |
Customs stamp duty (TD) | 4% | The schedule does not identify the tax base, so do not calculate it as CIF × 4%. Confirm the applicable dutiable amount. |
Data-processing fee (RI) | 5,000 XOF per DDU declaration | Charged per declaration; do not assume it is always charged once per vehicle. |
Scanner fee (DPS) | 10,000 XOF per passenger car | The same schedule lists 20,000 XOF per truck and 50,000 XOF per container. Confirm the actual billing unit and do not double-count per-vehicle and per-container charges. |
Infrastructure protection tax (TPI) | 2,000 XOF per gross metric ton | The schedule uses indivisible metric tons. Confirm the treatment for each vehicle, declaration and exemption. |
Road toll tax (TP) | 200 XOF per gross metric ton | Also charged by indivisible metric ton; keep it separate from the carrier's inland freight. |
Excise duty (ADA) | Depends on the vehicle and current tax law | Article 243 of the 2025 updated General Tax Code lists 5% for passenger vehicles rated at 13 CV or above. Do not extend this to all passenger cars or assess it directly from Chinese engine horsepower. |
PUA uses the African Union boundary, while PNS uses the ECOWAS boundary. They should not be grouped under one generic "outside the region" label. For a Chinese-origin vehicle entered for local consumption in Togo, assess each levy separately, then determine whether the Article 8 PNS exemption applies. Article 8 does not also exempt PUA. Source: 2026 Finance Act, Articles 7-1, 7-3 and 8, PDF pages 5–6
The general VAT rate and import tax base appear in Articles 195 and 186 of the General Tax Code. The tax base and collection rules for income-tax prepayments appear in Articles 102–104 of the Tax Procedures Code. A prepayment is not the dealer's final income-tax liability and should not be confused with the minimum flat-rate tax (MFP). Article 120, as amended by the 2026 Finance Act, lists a rule equal to 2% of customs value for specified used-vehicle import-and-resale cases. A tax professional should reconcile it with prepayments, credits and final settlement. OTR (Togolese Revenue Office) tax and procedures codes, 2026 Finance Act, PDF page 18
For the scope of excise duty, see General Tax Code, Articles 243–245, PDF page 122.
4. Finance Act customs-value reductions
Togo's 2026 Finance Act provides material tax relief by reducing the customs value used to calculate taxes and duties.
Vehicle bracket | Customs-value reduction | Main condition |
|---|---|---|
New electric or hybrid vehicle | 100% | The law expressly requires new condition; this bracket cannot automatically be applied to used electric or hybrid vehicles. |
General bracket for new passenger cars | 80% | New electric and hybrid vehicles are assessed under the relevant separate provision. |
Other new vehicles | 90% | The vehicle must fall within the provision; passenger cars have a separate bracket. |
1–2 years old | 50% | Confirm vehicle age and relief application conditions vehicle by vehicle. |
3–5 years old | 35% | Confirm vehicle age and relief application conditions vehicle by vehicle. |
Over five years old | Not included in the age-based brackets above | This does not establish an import ban. |
The same relief framework also provides a PNS and TVA exemption and waives customs prepayments of IS (corporate income tax) and IRPP (personal income tax on business income). These benefits cannot be extended to vehicles over five years old or vehicles outside the scope of Article 9. They do not cover every port, brokerage, transport or registration cost. Article 10 requires the finance minister to define the conditions for granting relief. Application documents and implementation rules still need case-specific confirmation for used vehicles less than one year old and for used electric or hybrid vehicles. Finance Act, Articles 8–10, PDF pages 5–7
When purchasing a used electric or hybrid vehicle, answer three questions separately: (1) Is the vehicle declared as new or used? (2) Which relief applies to its powertrain and age? (3) Which delivery costs remain payable after relief? For example, a three-year-old battery electric passenger car with an existing registration record should be assessed as used under the conditions for the three-to-five-year bracket. It should not receive a 100% customs-value reduction simply because it is electric.
Key excerpts and their meaning:
Article 8: "de cinq (5) ans d'âge au maximum," meaning no more than five years old.
Article 8: "à l'état neuf," meaning in new condition. This qualifier applies to the 100% bracket for electric or hybrid vehicles.
Article 9: "de la position 87.03 du TEC CEDEAO," meaning the passenger vehicles concerned fall under TEC heading 87.03.
3. Vehicle Age: Why Public Sources Conflict
3.1. Conflicting public information
As of September 21, 2026, the public sources reviewed for this guide did not identify a current law setting one maximum age for used vehicles imported into Togo. Public information remains inconsistent, with claims ranging from no limit to a five-year cap. Buyers should not treat any unsupported summary as definitive.
3.2. Practical guidance
Follow current OTR rules. Before ordering, ask a licensed customs broker (CAD) to confirm with OTR (Togolese Revenue Office) whether the specific vehicle age is admissible, and obtain a written or traceable response.
Prioritize vehicles no more than five years old. Whether or not a hard cap applies, these vehicles can fall within the Finance Act relief and sit within the compliant range described by most sources.
Keep age evidence. Record the manufacturing date and first-registration date for every vehicle. Do not substitute the model year for the vehicle's actual age.
4. Steering Position and Emissions Standards
4.1. Left-hand drive for ordinary commercial imports
For ordinary commercial orders intended for the Togolese market, import left-hand-drive vehicles only. A historical customs presentation listed right-hand drive as a restriction, a 2018 World Bank report recorded rejection of right-hand-drive vehicles, and current shipping-service pages continue to accept only left-hand-drive vehicles for permanent import. Sources: World Bank report, PDF pages 13 and 80, Ship Cars operating guidance
4.2. Emissions Standards: Regional Commitment and Practical Enforcement Differ
There is a clear gap between the Economic Community of West African States (ECOWAS) regional commitment and Togo's practical enforcement.
Regional commitment: In 2020, ECOWAS environment and energy ministers, including Togo's representatives, agreed that from January 2021 all imported gasoline and diesel vehicles, new or used, should meet Euro 4/IV or higher emissions standards.
Practical enforcement: Several industry sources nevertheless state that Togo has no express emissions rule in day-to-day practice or that enforcement is limited.
Purchasing guidance: Euro 4 may not operate as a consistently enforced clearance threshold in practice, but choosing Euro 4 or newer vehicles remains the lower-risk approach. Vehicles eligible for the 2026 Finance Act relief because they are 1–5 years old will also generally meet newer emissions standards.
5. Customs Clearance Process
Togo uses a multi-step clearance process built around the GUCE single window and the SYDONIA WORLD customs system, with a licensed customs broker (CAD) handling the procedures. Physical vehicle transfer after arrival, customs declaration, payment and final release are separate steps.
5.1. Main systems
GUCE is Togo's foreign-trade single window, operated by SEGUCE TOGO.
SYDONIA WORLD is the customs declaration system.
CAD means a licensed customs broker, or Commissionnaire en Douane Agréé.
5.2. Used-vehicle arrival steps at the Port of Lomé
Step | Stage | What happens |
|---|---|---|
1 | Pre-screen the vehicle | Check age, steering position, powertrain, condition, documents and final import country. |
2 | Appoint a customs broker | Submit vehicle-level records and confirm classification, valuation and available relief. |
3 | Book shipping and arrange BESC | Obtain the tracking note at the port of loading and reconcile the bill of lading, manifest and vehicle data. |
4 | Load at the Chinese port | Deliver the vehicle under the carrier's requirements; confirm acceptance conditions and destination charges separately for roll-on/roll-off and container shipping. |
5 | Discharge in Lomé | The vehicle is unloaded into a port vehicle yard (parc) before transfer. |
6 | Apply for transfer for a non-containerized used vehicle | The relevant operator and CAD submit a Demande de Transfert Import (DTI) and a DS7 customs declaration. |
7 | Move to the designated customs-controlled yard | Transfer and record receipt under the approved procedure. |
8 | Declare, value and pay | The CAD files the declaration and customs makes its assessment; reconcile the DFU and amounts due. |
9 | Release and collect | Check the BAS release document, complete the collection record and pass the customs exit inspection. |
10 | Inspect, register and insure | Keep the clearance file and complete road-use formalities for the intended local use. |
Arrival steps are based on the SEGUCE maritime process for used vehicles and the Port of Lomé vehicle transfer procedure.
5.3. Registration, insurance and license plates
Togo's four-wheel vehicle registration service lists the original customs certificate, a copy of the birth certificate, a copy of the individual's identity document or the legal entity's operator card, a 500 XOF tax stamp, vehicle insurance, and a technical form completed by staff of the Direction des Transports Routiers et Ferroviaires (DTRF). Prepare the documents for the actual registration holder; do not require a corporate applicant to submit personal documents by default. The page does not publish the total procedure cost. The 500 XOF amount is only the listed tax stamp, not the total registration and licensing cost. Confirm during contracting whether the vehicle documents supplied in China will be accepted for registration. Vehicle registration service checklist
Customs release does not make the vehicle road legal. The contract should state whether delivery means collection at the port, unregistered dealer stock, or a vehicle with local formalities completed. These are different delivery scopes and should not be priced as if they were the same.
5.4. Transit through Togo to a landlocked neighboring country
If the destination is a landlocked country such as Burkina Faso or Niger, the vehicle is under temporary admission while in Togo, and Togolese import duty and VAT are not paid. The customs broker must file a transit declaration, such as IM8, and may need to provide a guarantee (acquit-à-caution) to ensure the vehicle leaves Togo. Togo, Burkina Faso and Niger use the SIGMAT system to share transit data between customs administrations in real time and simplify border procedures. Import clearance is completed under the destination country's rules when the vehicle reaches that border.
6. Required Documents
Documents for importing a used vehicle into Togo fall into three stages: before shipment, clearance on arrival and registration after clearance. In the tables below, "core document" means a document expressly listed in a verified public procedure. Items marked "as required" should be confirmed in writing for the shipment by a licensed Togolese customs broker (CAD), the carrier or the registration office.
6.1. Key document overview
Before shipment: Prepare the commercial invoice, bill-of-lading details and BESC/ECTN. Send samples of the vehicle registration, ownership and export records to the Togolese customs broker for review.
On arrival: The licensed customs broker (CAD) files through GUCE and SYDONIA WORLD. After physical inspection, an AEVO valuation certificate is issued for the used vehicle.
After clearance: Customs release does not make the vehicle road legal. Complete registration with the Direction des Transports Routiers et Ferroviaires (DTRF) and submit insurance and other required records.
BESC/ECTN is a verified core import document. Arrange it during shipment and match it to the relevant bill of lading or manifest. Current official material does not establish AVI/ADV as a universally mandatory pre-shipment document for every used vehicle exported from China to Togo. The verified used-vehicle procedure relies on physical inspection after arrival and an AEVO valuation certificate. Treat AVI/ADV as mandatory only if the customs broker confirms in writing that it applies to the shipment under current requirements.
6.2. Before shipment
Document | Preparation status | Requirements |
|---|---|---|
Commercial invoice | Core document | State the buyer and seller, vehicle value, VIN, model and Incoterm. Add the manufacturing year, engine number and other data when shown on the underlying documents. A CIF quote should separate vehicle value, freight and cargo insurance. Have the broker review the draft before payment. |
Bill of lading (B/L) | Core document | Check the consignee, destination port, vehicle data and BESC/ECTN number. The carrier and release arrangement determine whether an original bill, telex release or another release method is used and how many copies are needed. Do not prescribe one original for every shipment. |
BESC/ECTN cargo tracking note | Core document | Arrange it under the port-of-loading requirements and match it to the bill of lading or manifest. The contract should name the applicant, assign responsibility for number verification and allocate delay risk. Failure to comply can delay clearance or create a penalty risk. |
Cargo insurance certificate | Based on the Incoterm and insurance arrangement | The party responsible for insurance supplies it. Check the insured scope and amount to avoid counting insurance twice in a CIF quote. |
Packing list | As required for transport and declaration | For containers or vehicles carrying other goods, list the vehicle and cargo as required by the carrier and customs broker. This does not mean every roll-on/roll-off vehicle requires an identical packing-list format. |
Vehicle registration, ownership and export records | Review before payment | The Chinese supplier should provide actual samples. The broker should confirm separately whether originals, copies or electronic files are accepted for clearance and registration. Do not make a blanket claim that originals are always required or can always be omitted. Obtain prior acceptance for substitute documents. |
Copy of the Chinese export declaration | As required | Ask the broker whether the Togolese clearance or registration office requires it for the shipment. China's export declaration obligation and Togo's import declaration are separate. |
Certificate of origin | When origin is declared or relief is claimed | Shipment from China does not make every vehicle Chinese-origin or qualify it for ECOWAS origin treatment. |
Vehicle photos and condition records | Recommended; do not substitute for customs inspection | Keep VIN, dashboard and exterior photos for procurement checks and broker review. Togo's used-vehicle valuation process still includes physical inspection and image upload after arrival. |
AVI/ADV | Only when confirmed in writing | No current official basis was found for treating it as universally mandatory for every imported used vehicle. If the broker confirms that it applies, verify the document's full name, issuer, timing and effect on clearance or relief. |
Translation, notarization or authentication of non-French documents | As required by the receiving office | Do not state that every Chinese document must be translated and notarized. Before shipping, confirm with the customs broker and registration office which documents need a French translation, notarization or authentication. |
6.3. Customs clearance on arrival
Document or record | Requirements |
|---|---|
Commercial invoice | Core import declaration document; it should match the vehicle, contract, payment and Incoterm. |
Bill of lading | Core transport and cargo-release document; check the consignee, vehicle data, destination port and BESC/ECTN number. |
BESC/ECTN | Match it to the bill of lading or manifest and verify the number and validation status. |
Vehicle registration, ownership and export records | Submit them in the form approved during the broker's review. Clearance and later registration may accept different forms. |
Certificate of origin | Submit only when the origin declaration, relief claim or receiving office requires it. |
Consignee details, tax number and broker authorization | The importer and CAD should verify the declaring party, contact details, tax number and scope of authority. |
AEVO valuation certificate | Issued through AEVO after physical inspection and used to declare the customs-accepted value; a pre-shipment quote cannot replace it. |
Declaration, payment and release records | Retain the declaration, DFU, payment, inspection and release records produced through GUCE, SYDONIA WORLD and related procedures for collection and later registration. |
6.4. Registration after customs clearance
According to Togo's public service page for four-wheel vehicle registration, the required records include the original customs certificate, a copy of the birth certificate, a copy of the individual's identity document or the legal entity's operator card, a 500 XOF tax stamp, vehicle insurance and a technical form completed by DTRF staff. Prepare the documents for the actual registration holder. Do not require a corporate applicant to submit personal documents by default.
Document | Requirements |
|---|---|
Original customs certificate | Expressly listed in the official registration checklist; obtain it after customs release and keep it safe. |
Personal or corporate records | An individual should provide the listed birth certificate and identity-document copy. A legal entity should provide the corresponding operator card and other records listed for that applicant type. |
500 XOF tax stamp | This is the stamp amount listed on the official page, not the total registration and licensing cost. |
Valid vehicle insurance | Expressly listed in the official registration checklist. Cargo insurance does not replace local vehicle insurance in Togo. |
DTRF technical form | Completed by staff of the Direction des Transports Routiers et Ferroviaires (DTRF). |
Invoice, ownership, origin or other supporting records | The current official page does not list all these items as universally mandatory. Add them if the office requests them for the specific vehicle. |
6.5. Checklist by processing stage
Before shipment
The customs broker has reviewed the draft commercial invoice
The bill-of-lading details and cargo-release method are confirmed
The contract names the party arranging BESC/ECTN and assigns timing, number-verification and delay responsibilities
The cargo insurance certificate is prepared under the agreed Incoterm
The actual form of the registration, ownership and export records is confirmed
The need for a packing list, Chinese export declaration copy and certificate of origin is confirmed
VIN, dashboard, condition and exterior photos are retained
The customs broker has answered in writing whether AVI/ADV applies
Translation, notarization or authentication requirements are confirmed document by document
Customs clearance on arrival
The commercial invoice, bill of lading and vehicle data match
BESC/ECTN matches the bill of lading or manifest
Consignee details, tax number and CAD authorization are confirmed
Registration, ownership and export records are submitted in the pre-approved form
The certificate of origin is submitted only when applicable
The AEVO valuation certificate and declaration, payment and release records are retained in full
Registration after clearance
Original customs certificate
Personal or corporate records matching the registered owner
500 XOF tax stamp
Local vehicle insurance in Togo
DTRF technical form
Any other supporting records requested for the vehicle
Sources: OTR (Togolese Revenue Office) customs manual, general import-document checklist, printed page 53 / PDF page 56, OTR (Togolese Revenue Office) procedure for releasing used vehicles for local consumption, printed pages 99–103 / PDF pages 102–106, SEGUCE maritime process for used vehicles, Togo four-wheel vehicle registration service, and BESC notice to shippers. The customs manual and BESC notice contain historical procedure information. Confirm the required form, number of copies, translation, notarization, authentication and current processing party in writing with the competent authority, carrier or receiving office for the shipment.
7. Checks Before Paying a Deposit
The VIN matches the vehicle, quote, invoice and registration records. Record the manufacturing date and first-registration date separately.
Confirm the age calculation, intended declaration date, import eligibility and relief bracket separately.
Check the steering position, powertrain, condition and inspection records against the contract. For electric or hybrid vehicles, also check battery condition and repair support.
List the originals, copies, electronic files and substitute records the Chinese supplier must provide, with clear delivery dates.
Make sure the BESC, bill of lading, consignee and final destination match, and confirm the shipping method and carrier acceptance conditions.
Quote commercial CIF, customs valuation, itemized taxes, port charges and local delivery costs separately. Allocate delay risk and customs revaluation risk in the contract.
8. Sample Landed-Cost Calculation
Divide the purchase budget into three parts: vehicle and international freight and insurance + customs taxes and duties + port and local delivery costs. Define the quotation scope by Incoterm, then assign each cost to the responsible party. Do not add ocean freight or cargo insurance twice if it is already included in CIF. For transit orders, budget inland transport and destination-country charges separately.
Example: passenger car, full hypothetical calculation
This is a teaching model. Every vehicle assumption, rate, tax base, cost and customs value below is hypothetical. It is neither a complete current Togolese tax assessment nor a quotation. The example shows how six assumed customs items add up, but it does not model every official item in Section 2. PNS, income-tax prepayment, RIV, TD, RI, DPS, TPI, TP and any applicable ADA are omitted and must not be treated as zero or exempt in an actual budget. Assume a used passenger car sourced from China with no relief. All amounts are in West African CFA francs (XOF), with no currency conversion. Both the commercial CIF and customs-accepted value are 3,800,000 XOF.
Item | Assumed input and calculation | Amount (XOF) |
|---|---|---|
FOB purchase price | Assumed to include agreed China-side export costs | 3,200,000 |
Ocean freight | Assumed quote | 550,000 |
Cargo insurance | Assumed quote | 50,000 |
Commercial CIF | 3,200,000 + 550,000 + 50,000 | 3,800,000 |
Assumed customs duty | 3,800,000 × 20% | 760,000 |
Assumed statistical tax | 3,800,000 × 1% | 38,000 |
Assumed community levy | 3,800,000 × 0.5% | 19,000 |
Assumed community solidarity levy | 3,800,000 × 0.8% | 30,400 |
Assumed African Union levy | 3,800,000 × 0.2% | 7,600 |
Assumed VAT | (3,800,000 + 760,000 + 95,000) × 18% | 837,900 |
Assumed customs charges subtotal | Total of the six items above | 1,692,900 |
Port handling and yard charges | Assumed not to be included in ocean freight | 150,000 |
Customs-broker service | Assumed quote | 100,000 |
Local transport | Assumed quote | 75,000 |
Inspection and registration | Assumed combined budget | 50,000 |
Local vehicle insurance | Assumed budget, separate from cargo insurance | 40,000 |
Other delivery costs subtotal | 150,000 + 100,000 + 75,000 + 50,000 + 40,000 | 415,000 |
Assumed total landed cost | 3,800,000 + 1,692,900 + 415,000 | 5,907,900 |
Note: The 95,000 in the VAT row is the sum of the statistical tax, community levy, community solidarity levy and African Union levy (38,000 + 19,000 + 30,400 + 7,600). It is included in the VAT base in this example.
Under these assumptions, customs charges equal about 44.6% of CIF (1,692,900 ÷ 3,800,000), while total cost includes another 415,000 XOF in delivery expenses. This is a result of the example, not a general tax rate for every used vehicle imported into Togo. Bank and foreign-exchange costs, repairs, excess storage, demurrage, special transport and destination-country import costs are excluded. Add them to a real budget when applicable.
9. Sources and References
Document or page | Coverage | Source and limitations |
|---|---|---|
Customs-value reductions, related exemptions and implementation conditions | Original Ministry of Finance text | |
RS, PC, PCS, PUA, PNS, BIC, RIV, TD, RI, DPS and other items | Official general schedule | |
Vehicle tariff subheadings | Official tariff entry point; match it to the specific vehicle | |
Advance tariff-classification and origin rulings | Original text reviewed; processing time depends on a complete file and may be suspended or extended | |
Standard VAT rate and import tax base | Articles 186 and 195, read together with the 2026 Finance Act relief | |
GUCE, DFU, DTI, DS7 and vehicle collection | Procedures published by the single-window operator; some content describes historical workflows | |
Discharge and yard transfer | Port authority guidance | |
Import documents, used-vehicle valuation and transit | Cover identifies the document as the 2020 edition; confirm current operating details | |
Registration documents and responsible authority | Public service portal |
For help matching Chinese vehicle supply, documents and a landed-cost budget to a specific VIN, contact the WeipuGlobal team.
