The accumulated rate of duties and taxes applicable to importation of sugar is 44, 48%. It is worth distinguishing sugar intended for regular use and that intended for the input of the industrial sector.
List of the price release
|Tariffs and position||Price release|
|Unrefined sugar (without flavoring or coloring agent)|
|17.01.11.00.00 (Cane sugar red, granulated and brown)||261.464 F CFA/ton|
|17.01.11.00.00 (cane and brown sugar in cube )||321.464 F CFA/ton|
|17.01.12.00.00 (granulated and brown sugar beet)||261.464 F CFA/ton|
|17.01.12.00.00 (beet sugar brown in cube)||321.464 F CFA/ton|
|Sugar refined with flavor or coloring agent : caster, granulated or crystallized|
|14.01.99.10.00 (white granulated sugar)||325.056 F CFA/ton|
|17.01.91.90.00 others (white sugar in cube)||385.059 F CFA/ton|
|caster, granulated or crystallized|
|17.01.99.10.00 (white and granulated sugar)||385.059 F CFA/ton|
|17.01.99.90.00 (cube and white sugar)||385.059 F CFA/ton|
- Cube sugar : the average price is fixed by adding 100f CFA/Kgthe CAF value of the crystallized sugar(FOB+fret+assurance)
- Expected taxes and duties on imported sugar subjected to the TCI are settled on the imports calculated on the basis of the price release
- The cumulated amount of fret and assurance should not be above 53, 13 F CFA per Kilogrammes.
- The balancing out is not applicable on imported sugar for the customs economic regimes indicated by rules that organize them
Sugar used as industrial input
This kind of sugar, used in the sweetshop, the cookies, drinks etc, is not subjected to the balancing out. It refers to sugar under tariff heading number 17.01.99.10 and 17.01.99.90.
His plate (or taxable basis) remains the CAF value.
The benefit from derogation to the TCI is subordinatedto a due certificate, delivered by the Secretary in charge of industrial matters during the customs’ clearance. It should be mentioned on this certificate following elements: sort of sugar, tariff and essential quantity for the manufacturing of finished products.
However, in order to inform about possible changing of a chosen destination, the owner is expected to make sure there is an obligation of marking.